Pulls together variables recognized by academic scholars and practitioners as important for conducting performance budgeting and integrates these factors into a holistic model of improved theoretical logic.

Engages a multi-methodological approach to provide an empirical foundation for the framework developed.

Contains case studies from around the US, and will appeal to Organization for Economic Cooperation and Development (OECD) countries such as Latin America, China, South Korea, Taiwan and numerous developing countries in Asia.