The design of performance budgeting processes and managerial accountability relationships
通过政府绩效预算改革案例，研究流程设计如何影响管理者问责关系，揭示问责安排如何通过微观互动形成。
Performance budgeting (PB) can play an important role in managerial accountability. Prior research focuses on the operation of PB as an information production device and concludes that its effects are shaped by context. Through a case study of reforms to government PB processes, the study extends understandings of how PB processes affect managerial accountability by showing how the design of PB shapes important elements of managerial accountability relationships that extend beyond information provision. A second contribution is in revealing how accountability arrangements come about through ‘micro-level’ interactions, comprising contests between participants in redesign processes.