The COVID-19 pandemic has brought significant uncertainty into all budgetary processes. From this point of view it is necessary to analyse each challenge that has been evoked by the pandemic, and to assess its potential impact. I am wondering what challenges and impacts should be taken into account if we focus ourselves on performance-based budgets. Do we have some relevant evidence in this field?
Other than budget outcomes, I would focus on the budgeting per se:
-Can other narrowly defined budgetary schemes (e.g., ZBB, PB, etc) be more effective against the uncertainty?
-Will the concept of 'performance' still hold in the budget process? (e.g., is the efficiency standard acceptable?)
-Is budget outcome (as per the 'evidence' that you mentioned in the last question) a consequence of the risk management?