ABSTRACT
Since the 1990s, budget reforms in OECD countries have aimed at switching the focus from means to public-policy results. Strategic management implies the definition of long-run goals and objectives, the adoption of courses of action and the allocation of resources necessary for carrying out these goals (Chandler 1962). Th en performance budget reforms have to be seen as strategic-management inspired, or at least as strategic planning oriented, because strategic management is not only the result of planned action but is also about emerging actions resulting from interactions inside the organization and with its environment. Strategic management is part planning, but plans are sometimes more significant for their symbolic value than for their practical value (Amason 2011). In other words, there is a long way from strategic planning to strategy implementation.
