Metadaten







Promotionsordnung


PromO94

Kumulative Dissertation


ja

Titel


The Impact of Performance Budgeting on Public Management

Titel (englisch)



Autor/Autorin


Helmuth, Utz

Unter Mitarbeit von


Schedler, Kuno (Prof. Dr.)

Geburtsdatum


26.06.1976

Geburtsort


Hannover

Matrikelnummer


05613070

Schlagwörter (GND)


Neues Steuerungsmodell; Globalbudgetierung; Anreizsystem

DDC (Dewey Decimal Classification)


Verwaltung und Militär - 350

Freie Stichwörter (deutsch)


Leistungsanreize; Globalbudget; Neuroökonomie; Wirkungsorientierte Verwaltungsführung

Freie Stichwörter (englisch)


Performance Incentives; performance-related pay; performance budgeting; neuroeconomics

Kurzfassung


Die Dissertation untersucht die Wirkung von Leistungsanreizen und Globalbudgets auf Verwaltungsmanager. Sie besteht aus drei Papern. Im ersten Beitrag werden neuere Erkenntnisse aus der Neuroökonomik zu Leistungslöhnen und Anreizen und ihre Auswirkungen auf die Wirkungsorientierte Verwaltungsführung (WOV) diskutiert. Das zweite und das dritte Paper befassen sich mit Globalbudgets. Hierbei wird insbesondere betrachtet, wie sich die erhöhten Managementfreiräume auf die Leistungsfähigkeit auswirken.
Alles in allem tragen die Ergebnisse der Dissertation zu einem besseren Verständnis von Leistungsmanagement in der Verwaltung bei.

Kurzfassung (englisch)


This dissertation intends to enhance our understanding of how public managers respond to and make sense of performance-related pay and performance budgeting. Despite the impressive dissemination of these two incentives around the globe, their perception by the affected recipients remains underexplored.
The dissertation consists of three papers. The first part attempts to integrate recent findings in neuroeconomics about human decision-making into NPM theory. Based on a literature review, it discusses three core neuroeconomic findings and their potential effects on performance-related pay. These include hyperbolic discounts of future rewards, fairness concerns and the phenomenon of altruistic punishment. All these types of behavior would be irrational in the sense of traditional economic modeling of human decision-making. Neuroeconomics now provides the possibility to understand and model these behaviors. The paper discusses subsequent revisions of performance-related pay schemes that consider these findings.
The second and third paper investigate performance budgeting as an incentive which should lead to both - a shift from input to outcome orientation and more freedom to manage. Applying a qualitative research design, the papers are based on semi-structured interviews with Swiss public managers.
The second paper investigates why performance budgeting reforms sometimes fail. It proposes and tests a causal model about the perceived reform outcome. Success factors which can be associated with a positive outcome are a high level of market orientation of a department, a compliant parliament and a high level of perceived freedom. Whereas the latter corresponds with predominant budgeting theories, the findings about the influence of the market orientation contribute to an expanded budgeting theory which integrates context-dependency.
The last paper explores possible factors with an impact on public managers' sense-making processes. Furthermore, it investigates how the resulting mental models influence the level of acceptance of performance budgeting. Findings suggest that formative personal experiences strongly influence public managers' interpretations of the reform. Specific factors in the public sector seem to hamper the convergence of mental models among public managers as well as among public managers and politicians. The paper concludes that in addition to the design aspects of a budgeting reform, divergent reform outcomes can also be explained by different reform interpretations.
Overall, the findings of this dissertation enrich our understanding of the impact of performance incentives on public managers. It thus contributes to the debate how to better use them.

Universität


Universität St.Gallen

Referent/Referentin


Schedler, Kuno (Prof. Dr.)

Korreferent/Korreferentin


Proeller, Isabella (Prof. Dr.)

Erweitertes Diss. Komitee



Fachgebiet


Wirtschaftswissenschaften

Sprache


ENG

Promotionstermin (dd.mm.yyyy)


21.02.2011

Erstellungsjahr (yyyy)


2010

Dokumentart


Dissertation

Format


PDF

Dissertationsnummer


3826

Quelle



PDF-File


dis3826.pdf

Dokumentverknüpfung


Link zu diesem Dokument







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