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AbstractThis article examines the decades‐long practices of performance budgeting in different countries and their associated challenges from a multilayered institutional framework. Based on theory and lessons learned, the article recommends an array of strategies to address institutional and organizational barriers. It also proposes to reconceptualize performance budgeting as a performance budget management system and suggests how multiyear budget planning, financial risk assessment, policy planning, the departmental budget cycle, the program budget cycle, stakeholder engagement, regular spending reviews, and performance audits should be integrated more closely to address the long‐term fiscal challenges faced by many governments and to respond to the public pressure on agencies to do more with less.

Despite academic findings that performance information seldom is used in appropriations decisions, many professional organizations and governments continue to press for integrating performance information into local public management, planning, and budgeting processes. Is it possible to reconcile such inconsistencies? Looking beyond the executive–legislative relationship and departmental appropriations, the author examines the budget implications of applying performance information at the subdepartmental program level. Case analysis of Indianapolis's IndyStat initiative underscores that performance measurement application is positively related to intradepartmental program budget changes. Hence, performance‐based budgeting (PBB) can improve local budgeting despite severe political constraints. Still, successful use of PBB requires strong executive leadership, and its effects remain less visible at the departmental level or within the wider political arena of legislative bargaining. The author concludes by recommending some rethinking of the current analytical focus of PBB both in future research as well as recommended practice.

This article studies the decades-long question, "Does performance measurement matter?" by examining how & why Midwest mayors perceive value in performance measurement. The results show that the tool is perceived positively, but its impact on decision making depends on whether performance measurement is integrated into strategic planning, goal setting, & internal communication between city council members & departmental staff & on whether major stakeholders are involved in developing performance measures. The article discusses the implications for future results-oriented reforms & concludes that simply reporting performance information in budgetary or public documents is not enough. Rather, a more comprehensive look at the implementation issues of performance measurement & performance budgeting is necessary. Tables, Figures, Appendixes, References. Adapted from the source document.

The Internet provides a powerful tool for reinventing local governments. It encourages transformation from the traditional bureaucratic paradigm, which emphasizes standardization, departmentalization, and operational cost‐efficiency, to the "e‐government" paradigm, which emphasizes coordinated network building, external collaboration, and customer services. Based on a content analysis of city Web sites and a survey of Web development officials, this article shows that many cities are already moving toward this new paradigm. These cities have adopted "onestop shopping" and customer‐oriented principles in Web design, and they emphasize external collaboration and networking in the development process rather than technocracy. The article also analyzes the socioeconomic and organizational factors that are related to cities' progressiveness in Web development and highlights future challenges in reinventing government through Internet technology.