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The Problem with Programs: Multiple Perspectives on Program Structures in Program‐Based Performance‐Oriented Budgets
Author(s) -
BOURDEAUX CAROLYN
Publication year - 2008
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.1540-5850.2008.00904.x
Subject(s) - program structure , state (computer science) , balance (ability) , foundation (evidence) , program design language , computer science , research program , program evaluation , program analysis , process management , operations research , management science , political science , business , public administration , economics , engineering , software engineering , psychology , philosophy , neuroscience , programming language , algorithm , epistemology , law
Often the transition to performance‐based budgeting requires the initial development of a program structure. While a substantial body of literature is available to assist governments in developing performance measures, program development has received little recent attention in the scholarly literature. This research draws on a case study of the State of Georgia's effort to develop a program structure. The problems encountered by Georgia provide the foundation for an analysis that explains how programs interact with competing budgetary purposes and agendas. The analysis in turn suggests ways that budget structures might be adjusted to better balance competing purposes.