The implementation of performance budgeting in the Maltese public sector

[摘要] This study considers the potential for the implementation of performance budgeting within the Maltese public sector, exploring the pressures which support and inhibit this reform, proposing a possible implementation approach and identifying the issues surrounding the implementation of changes to the budgetary system. The study also seeks to identify the recent reforms of the budgetary framework, which have occurred since the change in government in March 2013. Change is inevitable as the government is committed to meet specific targets for fiscal deficit and debt reduction, in line with its EU obligations. The research follows a qualitative approach, using data gathered from documentary sources, corroborated with empirical evidence collected from in-depth, semi-structured interviews. Access has been obtained to discuss relevant issues with senior politicians from the government and the opposition, including former ministers and Prime Ministers. The findings indicate that there are a number of macro-level and institutional pressures acting as triggers for the implementation of budgetary reform; at the same time, there are elements constituting resistance to change which have to be tackled should government intend to change the budgetary framework. A combined approach, with more emphasis on the bottom-up perspective, is recommended for the implementation of performance budgeting.

[发布机构] University:University of Birmingham;Department:Birmingham Business School

[关键词] H Social Sciences;HB Economic Theory