Department of Political Science

Performance Budgeting in Practice: the Case of Danish Hospital Management

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Performance Budgeting in Practice: the Case of Danish Hospital Management. / Jakobsen, Mads Leth; Pallesen, Thomas.

In: Public Organization Review, Vol. 17, No. 2, 2017, p. 255-273.

Research output: Contribution to journal/Conference contribution in journal/Contribution to newspaperJournal articleResearchpeer-review

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Jakobsen ML, Pallesen T. Performance Budgeting in Practice: the Case of Danish Hospital Management. Public Organization Review. 2017;17(2):255-273. doi: 10.1007/s11115-015-0337-8

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Bibtex

@article{484fe29e936d4ad980d34e314db882b6,
title = "Performance Budgeting in Practice: the Case of Danish Hospital Management",
abstract = "Performance budgeting systems have been introduced in the OECD countries with the proclaimed aim to increase public sector efficiency. However, the aim has often been hampered by a lack of relevant information, symbolic politics and conflicting political preferences. In this study, we investigate Danish public hospitals to see how performance budgeting works in the regions where the fundamental problems ofperformance information are negligible and the regions statutorily obligated to increase public sector efficiency by performance budgeting. The analysis shows that the regions in general have designed the performance budgeting system to increase efficiency andmitigate the dilemma of performance budgeting between increasing activity and controlling cost at the same time. Still, there are signs of moderation of the instrumental efficiency use of performance budgeting due to political concerns for equity.",
author = "Jakobsen, {Mads Leth} and Thomas Pallesen",
year = "2017",
doi = "10.1007/s11115-015-0337-8",
language = "English",
volume = "17",
pages = "255--273",
journal = "Public Organization Review",
issn = "1566-7170",
publisher = "Springer",
number = "2",

}

RIS

TY - JOUR

T1 - Performance Budgeting in Practice: the Case of Danish Hospital Management

AU - Jakobsen, Mads Leth

AU - Pallesen, Thomas

PY - 2017

Y1 - 2017

N2 - Performance budgeting systems have been introduced in the OECD countries with the proclaimed aim to increase public sector efficiency. However, the aim has often been hampered by a lack of relevant information, symbolic politics and conflicting political preferences. In this study, we investigate Danish public hospitals to see how performance budgeting works in the regions where the fundamental problems ofperformance information are negligible and the regions statutorily obligated to increase public sector efficiency by performance budgeting. The analysis shows that the regions in general have designed the performance budgeting system to increase efficiency andmitigate the dilemma of performance budgeting between increasing activity and controlling cost at the same time. Still, there are signs of moderation of the instrumental efficiency use of performance budgeting due to political concerns for equity.

AB - Performance budgeting systems have been introduced in the OECD countries with the proclaimed aim to increase public sector efficiency. However, the aim has often been hampered by a lack of relevant information, symbolic politics and conflicting political preferences. In this study, we investigate Danish public hospitals to see how performance budgeting works in the regions where the fundamental problems ofperformance information are negligible and the regions statutorily obligated to increase public sector efficiency by performance budgeting. The analysis shows that the regions in general have designed the performance budgeting system to increase efficiency andmitigate the dilemma of performance budgeting between increasing activity and controlling cost at the same time. Still, there are signs of moderation of the instrumental efficiency use of performance budgeting due to political concerns for equity.

U2 - 10.1007/s11115-015-0337-8

DO - 10.1007/s11115-015-0337-8

M3 - Journal article

VL - 17

SP - 255

EP - 273

JO - Public Organization Review

JF - Public Organization Review

SN - 1566-7170

IS - 2

ER -