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Performance Budgeting Reform
Theories and International Practices





ISBN 9781138483293
Published June 20, 2019 by Routledge
318 Pages

 
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Book Description

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. 

Table of Contents

List of figures

List of tables

List of contributors

Section I. Theories of Performance Budgeting

1. Rethinking Performance Budgeting: Presumed Dead or Alive and Well?

Alfred T. Ho, University of Kansas, USA and Maarten de Jong, VU University Amsterdam, the Netherlands

2. Six Theoretical Perspectives on Performance Budgeting

Alfred T. Ho, University of Kansas, USA

3. Budget Reform Dynamics and Conceptualization of Reform Space

Maarten de Jong, VU University Amsterdam, the Netherlands

Section II. Synthesizing Lessons from High-Income Countries

4. Performance Budgeting in the U.S: A Long History of Institutional Change

Alfred T. Ho, University of Kansas, USA

5. The Evolution of Performance Budgeting amidst Other Public Financial Management Reforms in Australia and the Netherlands

Andrew Podger, Australia National University, Australia, and Maarten de Jong, VU University Amsterdam, the Netherlands

6. Linking Strategic National Planning with Performance-Based Budgeting: Republic of Korea Under the Developmental-State Era

Tobin Im and Jay H. Kwon, Seoul National University, South Korea

7. Lessons about Integrating Performance with Budgeting in High-Income Countries: An Evolving Exercise

Maarten de Jong, VU University Amsterdam, the Netherlands, and Alfred T. Ho, University of Kansas, USA

Section III. Synthesizing Lessons from Low and Middle-Income Countries

8. The Long History of Performance Budgeting in the Philippines

Mary Venner, University of Canberra, Australia

9. Performance-based Budgeting System and Performance Evaluation in Mexico

Edgar E. Romirez and Gabriel Puron-Cid, Center for Research and Teaching in Economics (CIDE), Mexico

10. The Evolution of Performance Budgeting Reform in Chile

Juan Pablo Martínez Guzmán, University of Maryland, USA

11. Performance Budgeting Reform in Indonesia: Brief History, Progress, and Lessons Learned

Aichiro Suryo Prabowo, University of Indonesia, Indonesia

12. The Evolution of Performance Budgeting Initiative in Guangdong, China

Wenbin Li, South China University of Technology, China

13. Performance Budgeting Reform of a Chinese City: The Roles of External Pressure and Leadership

Zaozao Zhao, the National Academy of Economic Strategy, the Chinese Academy of Social Sciences, PRC and Alfred T. Ho, University of Kansas, USA

14. Third-Party Evaluation and Performance Budgeting Reform: A Chinese Case Study

Zaozao Zhao, the Chinese Academy of Social Sciences, and Wen Fan, Dataway Horizon, China

15. Performance Budgeting in Kenya: Challenges of Institutional Change and Communication Processes

Frankline Muthomi and Kurt Thurmaier, Northern Illinois University, USA

16. Performance Budgeting Reform in Tunisia

Maarten de Jong, VU University Amsterdam, the Netherlands

17. Performance Budgeting Challenges in Developing Countries: A Case Study of Afghanistan

Mary Venner, University of Canberra, Australia

18. Lessons for Low- and Middle-Income Countries: Right-Sizing the Reform

Alfred T. Ho, University of Kansas, USA, and Maarten de Jong, VU University Amsterdam, the Netherlands

Section IV. The Future of Performance Budgeting Reform

19. From Practice to Theory: The Future of Performance Budgeting Research

Alfred T. Ho, University of Kansas, USA, and Maarten de Jong, VU University Amsterdam, the Netherlands

20. Tools of Performance Budgeting: Applying the Lessons Learned

Maarten de Jong, VU University Amsterdam, the Netherlands, and Alfred T. Ho, University of Kansas, USA

 

 

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Editor(s)

Biography

Alfred Tat- Kei Ho is a professor of public administration at the School of Public Affairs and Administration, University of Kansas in Lawrence, Kansas. His research focuses primarily on budgeting and financial management, performance management and governance, and e-government. He has produced many journal articles, book chapters, and peer- reviewed conference proceedings in these areas, as well as numerous research reports for local governments, foundations, and international organizations, including the Asian Development Bank, the Alfred P. Sloan Foundation, the National Science Foundation (U.S.), the IBM Center for the Business of Government, the William T. Kemper Foundation, and U.S. local governments in the states of Arkansas, Indiana, Iowa, and Missouri.

Maarten De Jong is a research affiliate and guest lecturer of the Het Zijstra Center for Public Control, Governance, and Leadership at Vrije Universiteit (VU) Amsterdam. Since 2018, he has also been a public sector performance expert at the Dutch Court of Audit, and was a senior budget specialist of the Dutch Ministry of Finance in 2007–2018. In addition, Dr. De Jong is a researcher, consultant, and lecturer of various international organizations, including the International Monetary Fund, the World Bank, the Organization for Economic Cooperation and Development (OECD), and the European Commission, and has provided technical assistance to 12 countries. He holds Masters in both Business Administration and Public Sector Control and earned his Ph.D. in Public Administration at Erasmus University, Rotterdam. His research focuses on the impact of budget reform, budget institutions, and the use of performance information by public agencies. His publications have appeared in both professional and academic journals, such as the OECD Journal on Budgeting and Public Administration Review .

Zaozao Zhao is an associate researcher of the National Academy of Economic Strategy (NAES) under the Chinese Academy of Social Sciences (CASS). Her research focuses on public budgeting and financial management, performance budgeting, auditing, and inflation. She was the principal investigator or a core researcher in several major projects funded by the National Natural Science Foundation of China, the Chinese Ministry of Finance, the Chinese Academy of Social Sciences, and the National Development and Reform Commission of the Chinese government. Dr. Zhao has published over 30 articles in several core management and economic journals in both Chinese and English, including Auditing Research, Subnational Fiscal Research, Journal of Asian Public Policy, and Journal of Chinese Governance. She also co-authored a book, titled Public Budgeting: A Comparative Study, which was collected into the National Achievement Library of Philosophy and Social Sciences in 2010 by the Chinese government.

 

 

Reviews

"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