Incentives, Certification and Targets in Performance Budgeting激励，绩效预算和目标认证.pptVIP

Incentives, Certification and Targets in Performance Budgeting Gerald J. Miller Professor, School of Public Affairs Arizona State University Phoenix, Arizona Research originally published with co-authors Donijo Robbins Associate Professor Grand Valley State University Grand Rapids, Michigan Jaeduk Keum Program Evaluation Bureau National Assembly Budget Office of South Korea Research Purpose Investigate which reforms— an incentive approach, certification approach, and target approach— a seasoned public manager thinks will allocate discretion most decisively, control aggregate spending, and which can produce trust in government Develop hypotheses for future research Assume budget reform selection is á la carte * Incentive approach Reverses “spend it or lose it” end of year behavior Allows carryover of unspent funds Sometimes includes a pay for performance, bonuses, out of true savings * Certification approach Requires internal audit of performance measures and underlying activity they represent Some forms require benchmarking * Target approach Ceiling set for expenditure Combined with performance levels to form performance contracts in theory * The Model Trade the details for the totals, a result-reward system Top down targets or ceilings at one end of a scale Management oriented lump sum or decentralized budgeting at the other end of the scale Hinge is the role for performance data TBB ? Performance Measures ? Rewards? * * The Research Questions To confirm what exists of our model, we ask four questions: do Target, Performance Measurement, and Incentive elements of the model exist? what configuration of the three elements do managers believe allocates discretion most decisively? what configuration do managers prefer to control aggregate spending? what elements produce trust in government? * Methods Findings Two focus groups Insiders’ view of three approaches Public’s view (through manager eyes) on ability to improve trust A survey and interviews as