From Inputs–Outputs to Outcomes-based Approaches to Government Budgeting*

This chapter presents an overview of the development of the outcomes-based approach to the Australian government’s budgetary process. In doing so, it highlights the evolution of various government regulatory frameworks for accounting and accountability mechanisms for government agencies and outlines how they relate to budgetary planning and control mechanisms in place. Drawing from archival research within the Federal Department of Defence, the chapter illustrates how the agency embedded “outcomes-orientation” in its conventional inputs/outputs budgeting and accountability framework. Analysis of records shows that the outcome-focused calculative mechanisms are on the rise in the Australian Defence Forces due to the rapidly changing public sector environment in Australia. The chapter finishes with some policy recommendations and potential areas for future research.