Exploring the Gap Between Budget Participation and Budget Performance: A 20-year Bibliometric Systematic Review
Abstract
This study explores the research gap concerning the relationship between budget participation and budget performance in public sector organizations over the past two decades, with particular attention to the shift from traditional behavioral outcomes to public financial performance. Following PRISMA guidelines, a combined bibliometric and systematic literature review approach was applied to 41 Scopus-indexed empirical articles published between 2006 and 2025, using VOSviewer for bibliometric analysis. The bibliometric and thematic findings reveal that, although budget performance is frequently associated with budgeting processes, evaluation, and budget adequacy, it remains an underdeveloped research area in relation to critical issues such as budgetary slack and budgetary information. Furthermore, only limited studies have explicitly examined the direct relationship between budget participation and budget performance. This study contributes by developing a novel conceptual framework through a dual-method review design that maps the evolution of public sector budgeting research. It also identifies key mediating mechanisms, particularly budgeting processes, evaluation, and budget adequacy, thereby providing a strategic foundation for future empirical model development in public financial management.
Keywords: Budget performance; Budget participation; Participatory budgeting; Systematic literature review; Bibliometric analysis; Public sector.
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