In search of public values in performance budgeting studies
通过文献计量分析，发现绩效预算研究已超越效率与效果，越来越多地关注透明度、民主、参与等多元公共价值，建议未来加强跨学科与比较研究。
Abstract Performance budgeting is inevitably linked to policy priorities, and priorities are fundamentally the expression of public values. Through a bibliometric analysis of past studies, this study shows that over time, the performance budgeting literature is linked to more diverse values beyond efficiency and effectiveness concerns. Transparency, democracy, participation, inclusiveness, and other political, legal, social, and sustainability values have been getting more attention in public administration, accounting, and budgeting journals, as well as in various field journals. This study concludes by suggesting a need for more interdisciplinary and comparative research about the normative foundation of performance budgeting and its connection with public value theory in the future.