The Impact of Performance Budgeting on Public Spending in Germany’s Laender

  • Authors
  • Christiane Lorenz

Table of contents

  1. Front Matter
    Pages I-XVII
  2. Christiane Lorenz
    Pages 1-6
  3. Christiane Lorenz
    Pages 7-25
  4. Christiane Lorenz
    Pages 27-53
  5. Christiane Lorenz
    Pages 55-73
  6. Christiane Lorenz
    Pages 123-126
  7. Back Matter
    Pages 127-143

About this book


After several years of practice, the question arises whether performance budgeting as one part of the New Public Management reforms has been effective. Derived from the international literature on experiences with performance budgeting Christiane Lorenz identifies five elements which constitute performance budgeting as a comprehensive system. This new definition is then applied to the German states in order to investigate whether performance budgeting actually leads to a reduction of public expenditure. With a survey in the state Ministries of Finance the impact of the German performance budgeting reforms on their major aim, the enhancement of fiscal discipline, is empirically analyzed. The main result is that the potential of expenditure savings is prolonged by the enormous investments in the beginning.



Bibliographic information

  • DOI
  • Copyright Information Gabler Verlag | Springer Fachmedien Wiesbaden 2012
  • Publisher Name Gabler Verlag
  • eBook Packages Business and Economics
  • Print ISBN 978-3-8349-3482-6
  • Online ISBN 978-3-8349-3483-3
  • Buy this book on publisher's site
Industry Sectors
Finance, Business & Banking