Abstract
Chapter 2 introduced the term performance budgeting and made clear that the idea standing behind this term takes various notions. But it also revealed that a precise definition is necessary for an empirical analysis in order to know exactly what is the subject of interest. Although there does not exist a clear definition of performance budgeting, some characteristics that belong to the concept and represent necessary elements can be identified. The following paragraph outlines why a new list of elements is necessary.
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© 2012 Gabler Verlag | Springer Fachmedien Wiesbaden GmbH
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Lorenz, C. (2012). The core elements of performance budgeting. In: The Impact of Performance Budgeting on Public Spending in Germany’s Laender. Gabler Verlag. https://doi.org/10.1007/978-3-8349-3483-3_4
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DOI: https://doi.org/10.1007/978-3-8349-3483-3_4
Publisher Name: Gabler Verlag
Print ISBN: 978-3-8349-3482-6
Online ISBN: 978-3-8349-3483-3
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