Premium
Have Cities Shifted to Outcome‐Oriented Performance Reporting?—A Content Analysis of City Budgets
Author(s) -
Ho Alfred TatKei,
Ni Anna Ya
Publication year - 2005
Publication title -
public budgeting and finance
Language(s) - English
Resource type - Journals
SCImago Journal Rank - 0.694
H-Index - 30
eISSN - 1540-5850
pISSN - 0275-1100
DOI - 10.1111/j.0275-1100.2005.00361.x
Subject(s) - outcome (game theory) , performance measurement , selection (genetic algorithm) , business , content analysis , public relations , accounting , political science , marketing , economics , computer science , sociology , microeconomics , social science , artificial intelligence
“Outcome” orientation has been emphasized in performance measurement and reporting in recent years. Using budgetary documents of the largest cities in the United States, this paper analyzes more than 4,800 performance measures reported by 21 cities to show that clear progress toward outcome‐oriented performance measurement has been made. It also shows that the selection of performance measures differs among types of municipal services and is driven partly by professionalism in city management and the influence of professional organizations. The paper concludes by discussing the implications of the findings and potential future improvements of performance reporting.