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
ByZahirul Hoque

part 2|76 pages


part 3|228 pages

U.K. and Europe

chapter 6|34 pages

Results, Results, Results: Can Outcome Budgeting Deliver? *

ByIrvine Lapsley, Arthur Midwinter

chapter 7|27 pages

Outcome Orientation in Austria*,**

How Far Can Late Adopters Move?
ByTobias Polzer, Johann Seiwald

chapter 8|25 pages

Common Chart of Accounts*

Calculating Unit Costs at Universities
ByJesper M. Banghøj, Leif Christensen, Jytte Gambo Larsen, Carsten Rohde, Thomas Skinnerup, Peter Skærbæk

chapter 9|16 pages

The Chain of Control in Results-based Management in Finnish Universities*

ByMarko Järvenpää, Kirsi-Mari Kallio, Tomi Kallio, Antti Rautiainen

chapter 10|26 pages

Outcome-based Performance Budgeting in German and Dutch Local Government*

ByChristoph Reichard, Jan van Helden

chapter 11|29 pages

Performance Measurement and Management in Co-Production*

An Explorative Analysis
ByPasquale Ruggiero, Daniela Sorrentino, Riccardo Mussari

chapter 12|23 pages

Toward Outcome-based Approaches in Higher Education in Two Nordic Countries*

ByGiuseppe Grossi, Eva Lövstål, Sara Giovanna Mauro, Lotta-Maria Sinervo

chapter 13|21 pages

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

Evidence from Swedish Central Government
BySven Modell

chapter 14|25 pages

Performance Budgeting across Government Levels in Russia*

From Dialogic Aspirations to Monologic Implementation
ByEvgenii Aleksandrov, Igor Khodachek, Anatoli Bourmistrov

part 4|60 pages

North America

chapter 15|19 pages

Performance Budgeting Reform in the U.S.*

An Unfinished Journey
ByAlfred Tat-Kei Ho

chapter 16|24 pages

Performance Metrics as Moral Inscriptions*

Ontario’s Changing University Funding Model
ByMatthäus Tekathen, Majidul Islam, Gary Spraakman

chapter 17|15 pages

Visual Boards as a Medium for a Relational-based Approach*

ByElodie Allain, Celia Lemaire, Gulliver Lux

chapter |20 pages

Review Process

ByZahirul Hoque