Resources are essential for organizations to cope with challenges and to achieve their desirable outcomes. Although much scholarly attention has been paid to the type or level of resources allocated or used to enhance organizational effectiveness, relatively little effort has been made to analyze whether and how resource changes influence organizational performance. Considering today’s unstable fiscal climate, this study focuses on how government agencies respond to their budget fluctuations—both gains and cuts—and their distinctive impact on agency performance. Using data from the Performance and Accountability Reports from FY 2004 through FY 2014, we analyze the effect of budgetary resource changes on organizational performance in 52 U.S. federal agencies. Findings show that agency effectiveness is significantly influenced by budget changes. In particular, we find an asymmetric relationship between budgetary resource changes and organizational performance. It appears that budget cuts are not associated with changes in agency performance, whereas budgetary resource gains are associated with dampened agency effectiveness. Ultimately, this study provides insights into public organizations’ resilience and calls for considering change management perspectives when exploring resource–performance linkages.

资源是组织应对挑战并实现理想成果所必不可少的。尽管学术界已经对分配或用于增强组织有效性的资源的类型或水平给予了很多学术关注，但是相对较少的精力用于分析资源变化是否以及如何影响组织绩效。考虑到当今不稳定的财政环境，本研究着重于政府机构如何应对预算波动（既有增有减），以及对机构绩效的独特影响。使用2004财政年度至2014财政年度的绩效和问责报告中的数据，我们分析了52个美国联邦机构预算资源变化对组织绩效的影响。研究结果表明，代理机构的效力显着受预算变化的影响。特别是，我们发现预算资源变更与组织绩效之间存在不对称关系。预算削减似乎与机构绩效的变化无关，而预算资源的增加却与机构效力的下降有关。最终，这项研究提供了对公共组织弹性的见解，并呼吁在探索资源绩效链接时考虑变革管理的观点。