NEW INSIGHTS FOR THE NOTION OF POLITICIANS’ USE OF PERFORMANCE INFORMATION AND A BUDGETARY PERFORMANCE

Authors

  • Gray Chiariello Huston Bournemouth University, United Kingdom
  • Flemming Arp Anderson Bournemouth University, United Kingdom
  • Diaz Rosenberg Bournemouth University, United Kingdom
  • D'Antonio Kroeker Bournemouth University, United Kingdom
  • Schulze Blumenthal Holzapfel Bournemouth University, United Kingdom

Keywords:

Budget process, Legislators, Performance budgeting, Politicians

Abstract

Purpose: The aim of the article is to take stock of existing knowledge about politicians’ use of performance information in the budget process.

Design/methodology/approach: Starting from a macro-, meso- and micro-perspectives, this study is based on a literature review in order to understand connections between political interest and performance budgeting.

Findings: Overall, politicians tend to make limited instrumental use of performance information in legislative budget processes but there is more evidence of symbolic and rhetorical use. Instrumental utilization can be promoted by making performance information more relevant for politicians and by developing institutional support structures that help to analyse performance data. When it comes to uses and users of performance information, the present study uncovered an array of different purposes of performance information use by politicians. It thereby provides support for prior contributions that have not only challenged the predominant assumption of an economic-rational use of performance information but also developed contrasting perspectives which allows us to consider the multiple rationalities and logics that come into play when politicians use performance information during budget approval.

Originality: This article helps policy-makers and managers understand why politicians tend to make only limited instrumental use of performance information in the budget process.

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Published

2022-04-30

How to Cite

Huston, G. C., Anderson, F. A., Rosenberg, D., Kroeker, D., & Holzapfel, S. B. (2022). NEW INSIGHTS FOR THE NOTION OF POLITICIANS’ USE OF PERFORMANCE INFORMATION AND A BUDGETARY PERFORMANCE. Review of Business, Accounting, & Finance , 2(2), 105-120. Retrieved from https://fortunepublishing.org/index.php/rbaf/article/view/123

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Articles