Using theoretical frameworks to explore the political, organizational, and cultural dynamics of performance budgeting, this book examines the adoption of performance budgeting in a variety of countries, how it has been implemented, and why it succeeded or failed. Chapters include case studies from a wide range of continents and regions including the U.S., Africa, Asia, Australia, Europe, Latin America, and the Middle East. Each case study pays careful attention to the unique historical, political, and cultural contexts of reform and closely examines how performance informed the budgetary process.
Chapters investigate theory driven analysis, focusing on common themes related to international policy diffusion, organizational change, stakeholder politics and gaming, communication and information management, principal–agent dynamics, and institutional constraints. Contributors include both scholars and seasoned practitioners with extensive experience in implementing or advising performance budgeting reforms. With emphases on both theories and practices, this book is written for graduate courses in public budgeting and comparative public administration, providing theoretical insights into budgeting reforms in developing countries, as well as practice-relevant and actionable recommendations for current and future policymakers and budget reformers.
"This book reinvents visions on ‘performance budgeting’(PB) in many ways. From its much broader scope of ‘performance-based budget management’, it connects six theoretical frames, it assesses real impact beyond financial management, and it shows real differences between high, middle, and low-income countries. This is a ‘high-impact’ book because reform policy makers will be convinced to see and use PB in a different way. Academics will adjust their research agendas to also include PB in explaining transformations of organizations, institutions, and politics."
Geert Bouckaert, KU Leuven Public Governance Institute, and President of IIAS
"With this book, Ho, De Jong, and Zhao have made a significant contribution to our understanding of performance budgeting. It is a welcome addition in particular because its cases plow new ground, with three times the number of chapters on low and middle-income countries as on wealthy ones. Further, it is not a book that will appeal to only a narrow audience. Academics, practitioners, and students—indeed, anyone who cares about effective government--will find much of interest in this book."
Philip G. Joyce, University of Maryland, USA
"This book contains important and well researched insights into the many practical challenges of linking the budget process to performance management in the government sector, as well as theoretical constructs that are helpful, for example in identifying the reform space for performance budgeting. It makes a convincing case that despite frustrations with the performance of performance budgeting itself the reform has staying power so the real question is how to do it. Unlike most previous research on the topic this book has a strong focus on experience in middle- and lower-income countries and should be of particular interest to those governments and to development agencies supporting performance budgeting reforms."
Ivor Beazley, World Bank Group, Washington DC
Part I: Theories of Performance Budgeting
Part II: Synthesizing Lessons from High-Income Countries
Part III: Synthesizing Lessons from Low and Middle-Income Countries
Part IV: The Future of Performance Budgeting Reform