Abstract
Why do frequently criticized input controls survive in the management of public spending while apparently more enlightened output/outcome controls come and go? The question matters, because output/outcome controls are often assumed in public financial management and related literature to lead to superior policy performance as compared with input-focused approaches. We tackle the question by applying qualitative push–pull analysis to compare one key type of input controls (administration cost [AC] controls) with one much-discussed form of output/outcome controls (performance targets linked to spending allocations) in one major country case, the United Kingdom, over two decades. Drawing on documents and in-depth interviews with 120 key political and bureaucratic players, we conclude that bureaucratic inertia at most only partially explains the survival of input AC controls in this case. The push/pull factors associated with the politics of blame and credit made the political players fair-weather output controllers but all-weather input controllers.