An Empirical Analysis on Mechanisms Linking between Performance Measurement and Budget Process: Determinants of Use of Performance Measurement Information in Budgeting

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  • 評価と予算の連動メカニズムの実証分析――予算編成過程における行政評価情報の利用度の規定要因――
  • ヒョウカ ト ヨサン ノ レンドウ メカニズム ノ ジッショウ ブンセキ : ヨサン ヘンセイ カテイ ニ オケル ギョウセイ ヒョウカ ジョウホウ ノ リヨウド ノ キテイ ヨウイン

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Abstract

<p>The purpose of this paper is to clarify determinants of use of performance measurement information in budgeting of the city governments by quantitative research. This study tried to analyze survey results conducted by the author, using the Akaike’s Information Criterion ( AIC). The results showed the following six determinants:</p><p>1. Adjustment of decision making flow by making a budget after performance measurement or connecting performance measurement with budgeting</p><p>2. Information sharing of performance measurement by sitting in company with hearing for staffs of each section or conferring regularly between financial section and evaluation section</p><p>3. Elapsed years after introducing the evaluation system</p><p>4. Integration of each document, adjustment of project unit, making of rule about performance measurement and budgeting or full cost calculation in evaluation of project level</p><p>5. Setting priorities among projects in evaluation of program level</p><p>6. Evaluating not only program level but also project level</p><p>The present findings suggest that working in close collaboration with financial section is a key success factor for evaluation section in order to link performance measurement and budget process.</p>

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