The Effect of Performance Information on Actual Budgeting Allocation: The Role of Policy Type

초록

The purpose of this study is to examine how performance information changes actual budget allocation in both government proposals and congressional appropriations. Focusing on the effects of performance information on budget changes by subsection and policy type, the analysis reveals significantly positive relationships between performance information and budget changes. The analysis also shows significantly positive correlations between the planning and management sectors and budget changes. We also examine the effects of performance information on budget changes by policy type. Meanwhile, the results indicate that performance information had significant positive relationships with the budget allocations for distributive and redistributive policies.

키워드