Description
Book SynopsisUsing 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, principalagent dynamics, and institutional constraints. Contributors include both scholars and seasoned practitioners with extensive experience in implementing or
Trade Review
"This book reinvents visions on ‘performance budgeting’(PB) in many ways. From its much broader scope of ‘performance-based budget management’, it connects six theoretical frames, it assesses real impact beyond financial management, and it shows real differences between high, middle, and low-income countries. This is a ‘high-impact’ book because reform policy makers will be convinced to see and use PB in a different way. Academics will adjust their research agendas to also include PB in explaining transformations of organizations, institutions, and politics."
Geert Bouckaert, KU Leuven Public Governance Institute, and President of IIAS
"With this book, Ho, De Jong, and Zhao have made a significant contribution to our understanding of performance budgeting. It is a welcome addition in particular because its cases plow new ground, with three times the number of chapters on low and middle-income countries as on wealthy ones. Further, it is not a book that will appeal to only a narrow audience. Academics, practitioners, and students—indeed, anyone who cares about effective government--will find much of interest in this book."
Philip G. Joyce, University of Maryland, USA
"This book contains important and well researched insights into the many practical challenges of linking the budget process to performance management in the government sector, as well as theoretical constructs that are helpful, for example in identifying the reform space for performance budgeting. It makes a convincing case that despite frustrations with the performance of performance budgeting itself the reform has staying power so the real question is how to do it. Unlike most previous research on the topic this book has a strong focus on experience in middle- and lower-income countries and should be of particular interest to those governments and to development agencies supporting performance budgeting reforms."
Ivor Beazley, World Bank Group, Washington DC
Table of ContentsList of figures
List of tables
List of contributors
Section I. Theories of Performance Budgeting
1. Rethinking Performance Budgeting: Presumed Dead or Alive and Well?
Alfred T. Ho, University of Kansas, USA and Maarten de Jong, VU University Amsterdam, the Netherlands
2. Six Theoretical Perspectives on Performance Budgeting
Alfred T. Ho, University of Kansas, USA
3. Budget Reform Dynamics and Conceptualization of Reform Space
Maarten de Jong, VU University Amsterdam, the Netherlands
Section II. Synthesizing Lessons from High-Income Countries
4. Performance Budgeting in the U.S: A Long History of Institutional Change
Alfred T. Ho, University of Kansas, USA
5. The Evolution of Performance Budgeting amidst Other Public Financial Management Reforms in Australia and the Netherlands
Andrew Podger, Australia National University, Australia, and Maarten de Jong, VU University Amsterdam, the Netherlands
6. Linking Strategic National Planning with Performance-Based Budgeting: Republic of Korea Under the Developmental-State Era
Tobin Im and Jay H. Kwon, Seoul National University, South Korea
7. Lessons about Integrating Performance with Budgeting in High-Income Countries: An Evolving Exercise
Maarten de Jong, VU University Amsterdam, the Netherlands, and Alfred T. Ho, University of Kansas, USA
Section III. Synthesizing Lessons from Low and Middle-Income Countries
8. The Long History of Performance Budgeting in the Philippines
Mary Venner, University of Canberra, Australia
9. Performance-based Budgeting System and Performance Evaluation in Mexico
Edgar E. Romirez and Gabriel Puron-Cid, Center for Research and Teaching in Economics (CIDE), Mexico
10. The Evolution of Performance Budgeting Reform in Chile
Juan Pablo Martínez Guzmán, University of Maryland, USA
11. Performance Budgeting Reform in Indonesia: Brief History, Progress, and Lessons Learned
Aichiro Suryo Prabowo, University of Indonesia, Indonesia
12. The Evolution of Performance Budgeting Initiative in Guangdong, China
Wenbin Li, South China University of Technology, China
13. Performance Budgeting Reform of a Chinese City: The Roles of External Pressure and Leadership
Zaozao Zhao, the National Academy of Economic Strategy, the Chinese Academy of Social Sciences, PRC and Alfred T. Ho, University of Kansas, USA
14. Third-Party Evaluation and Performance Budgeting Reform: A Chinese Case Study
Zaozao Zhao, the Chinese Academy of Social Sciences, and Wen Fan, Dataway Horizon, China
15. Performance Budgeting in Kenya: Challenges of Institutional Change and Communication Processes
Frankline Muthomi and Kurt Thurmaier, Northern Illinois University, USA
16. Performance Budgeting Reform in Tunisia
Maarten de Jong, VU University Amsterdam, the Netherlands
17. Performance Budgeting Challenges in Developing Countries: A Case Study of Afghanistan
Mary Venner, University of Canberra, Australia
18. Lessons for Low- and Middle-Income Countries: Right-Sizing the Reform
Alfred T. Ho, University of Kansas, USA, and Maarten de Jong, VU University Amsterdam, the Netherlands
Section IV. The Future of Performance Budgeting Reform
19. From Practice to Theory: The Future of Performance Budgeting Research
Alfred T. Ho, University of Kansas, USA, and Maarten de Jong, VU University Amsterdam, the Netherlands
20. Tools of Performance Budgeting: Applying the Lessons Learned
Maarten de Jong, VU University Amsterdam, the Netherlands, and Alfred T. Ho, University of Kansas, USA
