Budgeting.

• Author: Schwarz, Brennan L.
• Position: Brief Article - Abstract

"Performance Measurement: A Local Government Response" Rivenbark, William C. and Kelly, Janet M.

Journal of Public Budgeting, Accounting & Financial Management, Spring 2000, pp. 74-86.

This article reviews the present-day literature on the collection and use of performance management data by small- to mid-sized municipal governments. The demand for the inclusion of performance measurements in budget documents is largely driven by organizations such as the Government Finance Officers Association and the Governmental Accounting Standards Board, which champion their use as an effective way to guide appropriations decisions. Rivenbark and Kelly are interested in determining whether budget officers participate in performance measurement because they believe it be a truly effective tool during the appropriations process, or if through taking performance measures they are simply trying to demonstrate the professionalism of their budget...