The introduction of performance management and impact-based budgeting in Austria has increased the relevance of evaluation at federal level. Impact orientation is based on the principle of verification. Therefore, a set of monitoring and evaluation provisions now applies to different levels of all public action. However, the comprehensiveness of this approach is accompanied by tensions between the respective levels subject to evaluation and low depth of the mandatory exercises. The case of research funding exemplifies that a more differentiated evaluation system remains essential. The influence of the respective players is demonstrated by the platform for research and technology. This and the legal framework of the impact orientation contribute to a cultural change within policy making and administration towards transparency and accountability.

Keywords
Performance Budgeting, Evaluation, Research Funding, Administrative Innovation