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Performance Budgeting in Germany, Austria and Switzerland

  • Christoph ReichardEmail author
  • Nicole Küchler-Stahn
Chapter
Part of the Governance and Public Management book series (GPM)

Abstract

Performance budgeting (PB) has been implemented during the last two decades in each of the three German-speaking countries, although not at all government levels. Switzerland is a pioneer in PB; federal government as well as most cantons and the larger municipalities have a harmonized format of a PB. Germany has PB-experiences primarily at local level and to a minor extent at state level. In sharp contrast, Austria has introduced PB at its federal level and expects changes to such a concept in a few of its subnational governments. In most country cases, the move to PB is accompanied by a change of the accounting system from cash to accruals. Because of rather recent implementation, experiences with PB-practice are rather scarce and also mixed.

Keywords

Budgeting Performance budgeting Germany Austria Switzerland 

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Copyright information

© The Author(s) 2019

Authors and Affiliations

  1. 1.Department of Public and Nonprofit ManagementUniversity of PotsdamPotsdamGermany
  2. 2.Faculty of Business and LawFrankfurt University of Applied SciencesFrankfurtGermany

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