| Document Type
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BL
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| Record Number
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606247
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| Doc. No
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b435466
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| Main Entry
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Lorenz, Christiane
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| Title & Author
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The impact of performance budgeting on public spending in Germany's Laender\ Christiane Lorenz ; with a foreword by Berthold U. Wigger
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| Edition Statement
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1st ed
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| Publication Statement
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Wiesbaden :: Gabler,, c2012
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| Series Statement
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Gabler research
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| Page. NO
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1 online resource (xii, 143 p.) :: ill
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| ISBN
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9783834934833 (electronic bk.)
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: 3834934836 (electronic bk.)
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9783834934826
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3834934828
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| Notes
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Originally presented as author's thesis (Ph. D)--Karlsruhe Institute of Technology, 2011
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| Bibliographies/Indexes
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Includes bibliographical references (p. [133]-143)
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| Abstract
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Derived from the international literature on experiences with performance budgeting five elements which constitute performance budgeting as a comprehensive system can be identified in this book. This new definition is then applied to the German state level in order to investigate whether performance budgeting is effective in Germany, in detail, whether it actually leads to a reduction of public expenditure. With a survey in the state Ministries of Finance and an individually constructed panel dataset, the impact of the German performance budgeting reforms on their major aim, the enhancement of ..
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| Subject
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Program budgeting-- Germany
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| Subject
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Expenditures, Public
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| Subject
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Germany, Appropriations and expenditures
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| Dewey Classification
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336.43
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| LC Classification
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HJ7793.L67 2012eb
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HJ7793.L67 2012eb
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