ABSTRACT
Outcome orientation went “live” in 2013 as a central principle for federal budget management in Austria. Within the scope of this reform, performance (informed) budgeting (PB) was introduced. The chapter evaluates this comprehensive reform in a country that has been characterized as a “latecomer” in the literature on New Public Management. Solid preparation supported the implementation stage. PB, in particular, must involve cultural change if it is to become an integrative and relevant managerial practice for decision-making. Finally, creating and maintaining legitimacy of the reform is crucial for its success and is an ongoing process.
