Converging and diverging pressures in PBB development: the experiences of Finland and Sweden Grossi, Giuseppe Högskolan Kristianstad, Fakulteten för ekonomi, Forskningsmiljön Governance, Regulation, Internationalization and Performance (GRIP). Högskolan Kristianstad, Fakulteten för ekonomi, Avdelningen för ekonomi. Mauro, Sara Giovanna Italy. Vakkuri, Jarmo Finland. 2018 (Engelska) Ingår i: Public Management Review, ISSN 1471-9037, E-ISSN 1471-9045, Vol. 20, nr 12, s. 1836-1857
Abstract [en]
This paper aims to provide institutional explanations for the development of performance-based budgeting (PBB). Particularly, we explore the tensions between converging and diverging pressures. By analysing PBB in two countries with significant experience with it, Finland and Sweden, the research explains why we observe only evolutionary changes in actual budgetary practices. Indeed, the introduction of this practice is part of a global reform process undertaken over decades by public sector organizations. Nevertheless, the countries still struggle with PBB and, despite global converging pressures, diverging pressures shape its development, challenging its implementation and use, and paving the way for evolutionary changes.
Ort, förlag, år, upplaga, sidor
2018. Vol. 20, nr 12, s. 1836-1857
Nyckelord [en]
Performance budgeting, isomorphism, institutional logics, ambiguities, central government
Nationell ämneskategori
Ekonomi och näringsliv