| Budget Amount *help |
¥2,080,000 (Direct Cost: ¥1,600,000、Indirect Cost: ¥480,000)
Fiscal Year 2012: ¥650,000 (Direct Cost: ¥500,000、Indirect Cost: ¥150,000)
Fiscal Year 2011: ¥780,000 (Direct Cost: ¥600,000、Indirect Cost: ¥180,000)
Fiscal Year 2010: ¥650,000 (Direct Cost: ¥500,000、Indirect Cost: ¥150,000)
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| Research Abstract |
Japanese central and local governments have implemented public management reform since 1990s. This study focuses on the design and development process of performance budgeting which forms a linkage between performance and financial management and between results and budget amounts. Performance budgeting is not an established management tool but consists of a mix of various design approach. Types of performance information, account structure of budget expenditure, and budgeting process can be identified as design variables for performance budgeting. This study considers the way in which the design variables had been incorporated into the budgeting system by investigating the 10-year construction process of performance budgeting in the Japanese government. The process forms two patterns: increasing the number of parties which involves the budgeting process and expanding the extent of politicians’ involvement. These patterns demonstrate the potential for interaction between the budgeting reform and Japanese democracy.
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