New Public Management between reality and illusion: Analysing the validity of performance-based budgeting

Drawing from the theoretical insights of pragmatic constructivism, this paper aims to explain difficulties faced by organizational actors in translation performance-based budgeting (PBB) into practice. The dichotomy reality and illusion at centre constructivism sheds light on limitations shortcomings that characterize implementation a business-like practice introduced as component reform movement known New Public Management (NPM). investigates case an Italian Ministry through analysis interviews, policy documents, governmental reports. shows failed integration communication, values between illusionary factual possibilities constrain construction causalities, hence jeopardizing successful reform. Rather than engaging co-authoring process, are left with constructs that, while providing appearance compliant organization, fail produce desired changes.