Performance budgets

(). Performance budgets: A managers' darling?. In: EGPA 2009 Conference Papers. St. Julians/Malta: IIAS.

Performance budgets have the reputation to be biased towards management, rather than politics. In Switzerland, the introduction of performance budgets on local level went quite differently in the Cities of Zurich and Winterthur. The hypothesis of a management bias is therefore examined in these two cases. The qualitative study comes to a conclusion that there is a slight management bias, but more importantly, that the discussion of performance and fiscal policy has been segregated.
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