ABSTRACT

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 1|12 pages

Introduction and Context

chapter 1|10 pages

Public Sector Reform and Performance Management in Developed Economies*

Outcomes-based Approaches in Practice: An Overview

part 3|228 pages

U.K. and Europe

chapter 7|27 pages

Outcome Orientation in Austria*,**

How Far Can Late Adopters Move?

chapter 8|25 pages

Common Chart of Accounts*

Calculating Unit Costs at Universities

chapter 13|21 pages

The (Non-)Adoption of Outcome-based Performance Management*

Evidence from Swedish Central Government

chapter 14|25 pages

Performance Budgeting across Government Levels in Russia*

From Dialogic Aspirations to Monologic Implementation

part 4|60 pages

North America

chapter 15|19 pages

Performance Budgeting Reform in the U.S.*

An Unfinished Journey

chapter 16|24 pages

Performance Metrics as Moral Inscriptions*

Ontario’s Changing University Funding Model

chapter |20 pages

Review Process