1st Edition

Public Sector Reform and Performance Management in Developed Economies Outcomes-Based Approaches in Practice

Edited By Zahirul Hoque Copyright 2021
    414 Pages 18 B/W Illustrations
    by Routledge

    414 Pages 18 B/W Illustrations
    by Routledge

    Over the past two decades, there has been a shift of paradigm in public administration and public sector accounting around the world with the increasing emphasis on outcomes as opposed to inputs and outputs focus. Understanding of how government departments and agencies develop and implement outcomes-based approaches to their services and programs to strengthen public accountability, financial scrutiny and good governance worldwide is limited.

    Covering a selection of international practices on outcomes-based approaches to government departments, agencies and public higher educational institutions in developed economies, this comprehensive compilation provides an essential reading in the public sector accounting, accountability and performance management field. The contributions are grouped into three jurisdictions: Australasia, UK and Europe, and North America.

    It incorporates outcomes-based practices in public services from advanced economies and will be of significant interest to global public sector regulators, consultants, researchers, and academic communities as well as academic researchers in public administration and development studies fields. The insights offered by a country-specific practice will also be useful to governments in other countries implementing similar systems and practices and facing similar socio-political environments. This book will also help to gain an understanding of the issues of government accountability from a management point of view as well as from a socio-political point of view.

    PART I. Introduction and context     

    1. Public Sector Reform and Performance Management in Developed Economies: Outcomes-Based Approaches in Practice: An introduction 

    Zahirul Hoque  

    PART II. Australasia  

    2. From inputs-outputs to outcome-based approaches to government budgeting: Insights from Australia 

    Zahirul Hoque and Thiru Thiagarajah  

    3. Outcome-based metrics and research measurement in Australian higher education 

    Ann Sardesai and James Guthrie  

    4. Embedding a risk management framework in public sector governance, performance and accountability practices: Insights from Australia 

    Tarek Rana

    5. Managing Wellbeing Outcomes-Based Approach to Public Sector Accountability in New Zealand 

    Umesh Sharma  

    Part III. U.K. and Europe

    6. Results, Results, Results: Can Outcome Budgeting Deliver? 

    Irvine Lapsley and Arthur Midwinter  

    7. Outcome Orientation in Austria: How Far Can Late Adopters Move? 

    Tobias Polzer and Johann Seiwald  

    8. Common chart of accounts: Calculating unit costs at universities 

    Jesper M. Banghøj, Leif Christensen, Jytte Gambo Larsen, Carsten Rohde, Thomas Skinnerup and Peter Skærbæk  

    9. The Chain of Control in Results-Based Management in Finnish Universities 

    Marko Järvenpää, Kirsi-Mari Kallio, Tomi Kallio and Antti Rautiainen  

    10. Outcome-based performance budgeting in German and Dutch local government 

    Christoph Reichard and Jan van Helden  

    11. Performance measurement and management in co-production: An explorative analysis 

    Pasquale Ruggiero, Daniela Sorrentino and Riccardo Mussari  

    12. Toward outcome-based approaches in higher education in two Nordic countries 

    Giuseppe Grossi, Eva Lövstål, Sara Giovanna Mauro and Lotta-Maria Sinervo  

    13. The (non-)adoption of outcome-based performance management: evidence from Swedish central government 

    Sven Modell  

    14. Performance budgeting across government levels in Russia: from dialogic aspirations to monologic implementation  

    Evgenii Aleksandrov, Igor Khodachek and Anatoli Bourmistrov  

    Part IV. North America  

    15. Performance Budgeting Reform in the U.S. – An Unfinished Journey 

    Alfred Tat-Kei Ho  

    16. Performance metrics as moral inscriptions: Ontario’s changing University funding model 

    Matthäus Tekathen, Majidul Islam and Gary Spraakma  

    17. Visual boards as a medium for a relational-based approach 

    Elodie Allain, Celia Lemaire and Lux Gulliver 


    Zahirul Hoque PhD (Manchester), FCPA, FCMA is a Professor of Management Accounting/Public Sector and Executive Director of the Centre for Public Sector Governance, Accountability and Performance in the La Trobe Business School at La Trobe University, Melbourne, Australia.