Evolution of Performance Budget in the Area of Cultural Policy Based on the Experience of Poland and France

Abstract

Indicators are one of the most important elements in the appropriate structure of performance budgeting, because they allow to assess the degree of goal achievement through the tasks and activities performed. The aim of this study is to show differences in the quantification of culture expenditure in the budget of Poland and France. As a result, the research hypothesis is as follows: Due to the similar nature in the conduct of cultural policy, the same methods of quantifying tasks and programs should exist in the budget of Poland and France. We use as a research method the comparative descriptive analysis. The analysis of exemplary expenditures within the selected task and program is to show whether consistency in determining the measures has been preserved and necessary changes have been introduced to properly assess the objectives achievement. Due to different dates of the performance budget introduction in both countries, the analysis is for the years 2009–2016 in the case of Poland and for the years 2006–2016 in the case of France.