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.
TABLE OF CONTENTS
part 1|12 pages
Introduction and Context
chapter 1|10 pages
Public Sector Reform and Performance Management in Developed Economies*
part 2|76 pages
chapter 2|19 pages
From Inputs–Outputs to Outcomes-based Approaches to Government Budgeting*
chapter 4|20 pages
Embedding a Risk Management Framework in Public Sector Governance, Performance, and Accountability Practices*
part 3|228 pages
U.K. and Europe
chapter 13|21 pages
The (Non-)Adoption of Outcome-based Performance Management*
chapter 14|25 pages
Performance Budgeting across Government Levels in Russia*
part 4|60 pages