Next Article in Journal / Special Issue
Strategic Management in Finnish and Norwegian Government Agencies
Previous Article in Journal
In Search of Employee Perspective: Understanding How Lithuanian Companies Use Employees Representatives in the Adoption of Company’s Decisions
Previous Article in Special Issue
Political Leaders’ Experiences of Local Council, Board and Committee Work and Its Challenges in Finland
Open AccessArticle

Performance Budgeting in Context: An Analysis of Italian Central Administrations

Department of Management and Law, University of Rome “Tor Vergata”, 00133 Rome, Italy
*
Author to whom correspondence should be addressed.
Adm. Sci. 2019, 9(4), 79; https://doi.org/10.3390/admsci9040079
Received: 8 September 2019 / Revised: 1 October 2019 / Accepted: 4 October 2019 / Published: 10 October 2019
(This article belongs to the Special Issue Strategic Management in Public Sector: Reforms, Contexts, Traditions)
The impact of financial austerity in many countries and the need to set the direction for governments have radically changed several aspects of Public sector management (Rubin and Willoughby 2014; Anessi-Pessina et al. 2016). A central component of this effort to transform public management involves using strategic planning and performance measures for budgeting decisions (Joyce 1997). Over the last decade, there has been an increase in the use of performance budgeting at the national as well as at subnational and local level, with varying approaches and results across countries (Bleyen et al. 2017; OECD 2017). This article analyzes the dynamics of strategic planning and performance management practices in relation to the budgeting processes in the context of the Italian central government, with the aim of evaluating whether a predominant integration model is apparent in relation to those used in different countries at the OECD level. Starting in 2009, reforms concerning the implementation of performance management tools in the Italian public sector have been promoted and revised, although the need to fully integrate the performance and budgeting processes looks urgent. Based on data from Italian Ministries, this article analyzes the type of relationship and the degree of coherence between adopted strategic plans and budgets. The results show the persistence of a prevalent misalignment between planning and budgeting. Data that were collected from the analysis of strategic plans and budgets from ten Ministries depict a patchy situation, in which some ministries integrate the processes defining a consistent and comparable model, while some others do not. In the conclusions, areas for improvement of the process are identified, while providing policy implications. View Full-Text
Keywords: strategic management; performance management; performance-based budgeting strategic management; performance management; performance-based budgeting
MDPI and ACS Style

Bonomi Savignon, A.; Costumato, L.; Marchese, B. Performance Budgeting in Context: An Analysis of Italian Central Administrations. Adm. Sci. 2019, 9, 79. https://doi.org/10.3390/admsci9040079

AMA Style

Bonomi Savignon A, Costumato L, Marchese B. Performance Budgeting in Context: An Analysis of Italian Central Administrations. Administrative Sciences. 2019; 9(4):79. https://doi.org/10.3390/admsci9040079

Chicago/Turabian Style

Bonomi Savignon, Andrea; Costumato, Lorenzo; Marchese, Benedetta. 2019. "Performance Budgeting in Context: An Analysis of Italian Central Administrations" Adm. Sci. 9, no. 4: 79. https://doi.org/10.3390/admsci9040079

Find Other Styles
Note that from the first issue of 2016, MDPI journals use article numbers instead of page numbers. See further details here.

Article Access Map by Country/Region

1
Search more from Scilit
 
Search
Back to TopTop