ABSTRACT
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.
TABLE OF CONTENTS
part Section I|2 pages
Theories of Performance Budgeting
part Section II|2 pages
Synthesizing Lessons from High-Income Countries
chapter 5|22 pages
The Evolution of Performance Budgeting Amidst Other Public Financial Management Reforms
chapter 6|17 pages
Linking Strategic Planning with Performance-Based Budgeting
chapter 7|21 pages
Lessons about Integrating Performance with Budgeting in High-Income Countries
part Section III|2 pages
Synthesizing Lessons from Low- and Middle-Income Countries
chapter 13|12 pages
Performance Budgeting Reform of a Chinese City
chapter 15|17 pages
Performance Budgeting in Kenya
chapter 17|13 pages
Performance Budgeting Challenges in Developing Countries
part Section IV|2 pages
The Future of Performance Budgeting Reform