Using theoretical frameworks to explore the political, organizational, and cultural dynamics of performance budgeting, this book examines the adoption of performance budgeting in a variety of countries, how it has been implemented, and why it succeeded or failed. Chapters include case studies from a wide range of continents and regions including the U.S., Africa, Asia, Australia, Europe, Latin America, and the Middle East. Each case study pays careful attention to the unique historical, political, and cultural contexts of reform and closely examines how performance informed the budgetary process.

Chapters investigate theory-driven analysis, focusing on common themes related to international policy diffusion, organizational change, stakeholder politics and gaming, communication and information management, principal–agent dynamics, and institutional constraints. Contributors include both scholars and seasoned practitioners with extensive experience in implementing or advising performance budgeting reforms. With emphases on both theories and practices, this book is written for graduate courses in public budgeting and comparative public administration, providing theoretical insights into budgeting reforms in developing countries, as well as practice-relevant and actionable recommendations for current and future policymakers and budget reformers. 

part Section I|2 pages

Theories of Performance Budgeting

chapter 1|10 pages

Rethinking Performance Budgeting

Presumed Dead or Alive and Well?
ByAlfred Tat-Kei Ho, Maarten de Jong

chapter 2|15 pages

Six Theoretical Perspectives on Performance Budgeting Reform

ByAlfred Tat-Kei Ho

chapter 3|22 pages

Budget Reform Dynamics and Conceptualization of Reform Space

ByMaarten de Jong

part Section II|2 pages

Synthesizing Lessons from High-Income Countries

chapter 4|18 pages

Performance Budgeting in the U.S.

A Long History of Institutional Change
ByAlfred Tat-Kei Ho

chapter 5|22 pages

The Evolution of Performance Budgeting Amidst Other Public Financial Management Reforms

The Experience of Australia and the Netherlands
ByAndrew Podger, Maarten de Jong

chapter 6|17 pages

Linking Strategic Planning with Performance-Based Budgeting

Republic of Korea Under the Developmental-State Era 1
ByTobin Im, Jay H. Kwon

chapter 7|21 pages

Lessons about Integrating Performance with Budgeting in High-Income Countries

An Evolving Exercise
ByMaarten de Jong, Alfred Tat-Kei Ho

part Section III|2 pages

Synthesizing Lessons from Low- and Middle-Income Countries

chapter 8|11 pages

The Long History of Performance Budgeting in the Philippines

ByMary Venner

chapter 9|21 pages

Performance-Based Budgeting System and Performance Evaluation in Mexico

ByEdgar E. Ramirez de la Cruz, Gabriel Puron-Cid

chapter 10|12 pages

The Evolution of Performance Budgeting in Chile

ByJuan Pablo Martínez Guzmán

chapter 11|13 pages

Performance Budgeting in Indonesia: Brief History, Progress, and Lessons Learned

ByAichiro Suryo Prabowo

chapter 13|12 pages

Performance Budgeting Reform of a Chinese City

The Roles of External Pressure and Leadership
ByZaozao Zhao, Alfred Tat-Kei Ho

chapter 14|14 pages

Third-Party Evaluation and Performance Budgeting Reform

A Chinese Case Study
ByZaozao Zhao, Wen Fan

chapter 15|17 pages

Performance Budgeting in Kenya

Challenges of Institutional Change and Communication Processes
ByFrankline Muthomi, Kurt Thurmaier

chapter 16|11 pages

Performance Budgeting Reform in Tunisia

ByMaarten de Jong

chapter 17|13 pages

Performance Budgeting Challenges in Developing Countries

A Case Study of Afghanistan 1
ByMary Venner

chapter 18|10 pages

Lessons for Low- and Middle-Income Countries

Right-Sizing the Reform
ByAlfred Tat-Kei Ho, Maarten de Jong

part Section IV|2 pages

The Future of Performance Budgeting Reform

chapter 19|17 pages

From Practice to Theory

The Future of Performance Budgeting Research
ByAlfred Tat-Kei Ho, Maarten de Jong

chapter 20|17 pages

Tools of Performance Budgeting

Applying the Lessons Learned
ByMaarten de Jong, Alfred Tat-Kei Ho