Public Budgeting in Search for an Identity
State of the Art and Future Challenges

Public Budgeting in Search for an Identity: State of the Art and Future Challenges provides a state-of-the-art reflection on current trends in international public budgeting, representing an important pillar in the accumulation of knowledge on public sector budgeting processes, contents, evolutions and critical issues.

Budgeting is central in public sector organizations. It performs a complex variety of functions, being the arena where multiple actors, cultures and professional identities interact, making it an extremely fascinating field and topic of investigation. There is a significant need and scope for exploring budgeting processes in the public sector today, as a consequence of the managerial waves of reforms that have taken place over the last few decades and the implementation of austerity programmes ? as well as in light of current trends, including emerging challenges related to community care and wellbeing, rising inequality, people flows, climate change, pandemics, and the persistence of democratic deficits. The chapters in this volume address critical issues on this broad topic, offering new perspectives on current evolutions in public budgeting, including, among others, participatory budgeting, performance budgeting, the budgetary slack resources and the need to ensure balance between budget control and flexibility. These contributions show that public budgeting can, and must remain, the subject of enduring interest in our studies.

The chapters in this book were originally published as a special issue of Public Management Review.

Introduction: Public budgeting in search for an identity: state of the art and future challenges

Mariafrancesca Sicilia and Ileana Steccolini

1. Insights into performance-based budgeting in the public sector: a literature review and a research agenda

Sara Giovanna Mauro, Lino Cinquini and Giuseppe Grossi

2. Linking budgeting to results? Evidence about performance budgets in European municipalities based on a comparative analytical model

Pieter Bleyen, Daniel Klimovský, Geert Bouckaert and Christoph Reichard

3. The design of performance budgeting processes and managerial accountability relationships

Suresh Cuganesan

4. Balancing budget control and flexibility: the central finance agency as ‘responsive regulator’

Michael Di Francesco and John Alford

5. Fiscal slack, budget shocks, and performance in public organizations: evidence from public schools

Abhisekh Ghosh Moulick and Lori L. Taylor

6. Democracy, governmentality and transparency: participatory budgeting in action

Maria Isabel Brun-Martos and Irvine Lapsley

7. Budgeting and the construction of entities: struggles to negotiate change in Swedish municipalities

Niklas Wällstedt and Roland Almqvist

Mariafrancesca Sicilia is Associate Professor of Public Sector Accounting and Management at the University of Bergamo, Italy. She has published extensively on public sector accounting, accountability, performance measurement and management and co-production of public services.

Ileana Steccolini is Full Professor of Accounting at the University of Essex, UK. She is the Co-editor of Financial Accountability and Management and the Chair and Founder of the International Research Society for Public Management (IRSPM) Public Service Accounting and Accountability Group. She has published extensively on public sector accounting, accountability, performance measurement and governmental financial resilience.