Performance Budgeting Reform: Theory and International Practice, 1st Edition (Paperback) book cover

Performance Budgeting Reform

Theory and International Practice, 1st Edition

Edited by Alfred Ho, Maarten de Jong, Zaozao Zhao


312 pages

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pub: 2019-06-07
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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 US, 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-drive 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

Part I: Theories of Performance Budgeting

  1. Introduction Alfred T. Ho and Maarten de Jong
  2. Six Theoretical Perspectives on Performance Budgeting Alfred T. Ho
  3. Budget Reform Dynamics and Conceptualization of Reform Space Maarten de Jong and Alfred T. Ho
  4. Part II: Synthesizing Lessons from High-Income Countries

  5. Performance Budgeting in the U.S: A Long History of Institutional Change Alfred T. Ho
  6. The Evolution of Performance Budgeting amidst Other Public Financial Management Reforms in Australia and the Netherlands Andrew Podger and Maarten de Jong
  7. Linking Strategic National Planning with Budgeting: The Experience of South Korea Tobin Im and Jay H. Kwon
  8. Lessons about Integrating Performance with Budgeting in High-Income Countries: An Evolving Exercise Maarten de Jong and Alfred T. Ho
  9. Part III: Synthesizing Lessons from Low and Middle-Income Countries

  10. The Long History of Performance Budgeting in the Philippines Mary Venner
  11. The Evolution of Performance Budgeting Reform in Mexico Edgar E. Romirez
  12. The Evolution of Performance Budgeting Reform in Chile Juan Pablo
  13. The Evolution of Performance Budgeting Initiatives of a Chinese Province Wenbin Li and Yating Li
  14. Performance Budgeting Reform in Indonesia: Brief History, Reform Strategy, and Lessons Learned Aichiro Suryo Prabowo
  15. Performance Budgeting in Kenya: Challenges of Institutional Change and Public Engagement Kurt Thurmaier and Frankline Muthomi
  16. Performance Budgeting Reform in Tunisia Maarten de Jong
  17. Performance Budgeting Reform of a Chinese City: The Roles of External Pressure and Leadership Zaozao Zhao and Alfred T. Ho
  18. The Use of Intermediary Institutions in in Performance Budgeting: The Chinese Experiences Zaozao Zhao and Yue Yuan
  19. Performance Budget and its Challenges: A Case Study of Afghanistan Mary Venner
  20. The Absence of Performance Budgeting in Iraq: Challenges of Budgeting Reforms in a Turbulent Society Tony Preston-Stanley
  21. Lessons for Low- and Middle-Income Countries: Right-Sizing the Reform Ambition Alfred T. Ho and Maarten de Jong
  22. Part IV: The Future of Performance Budgeting Reform

  23. From Practice to Theory: The Future of Performance Budgeting Research Alfred T. Ho and Maarten de Jong
  24. Tools of Performance Budgeting: Applying the Lessons Learned Maarten de Jong

About the Editors

Alfred T. Ho is Professor in the School of Public Affairs & Administration at the University of Kansas, USA. His teaching and research interests focus on public budgeting, performance management, citizen engagement, and e-government. He has also advised state and local officials in the US and other countries on their performance-related reforms.

Maarten de Jong is Policy Advisor in the Budget Affairs Directorate in the Ministry of Finance, the Netherlands. He is also affiliated with the Het Zijlstra Center for Public Control and Governance at Vrije Universiteit, Amsterdam.

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.

Subject Categories

BISAC Subject Codes/Headings:
POLITICAL SCIENCE / Public Affairs & Administration