Performance Budgeting Reform
Theory and International Practice
Samenvatting
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.
Specificaties
Inhoudsopgave
1. Introduction - Alfred T. Ho and Maarten de Jong
2. Six Theoretical Perspectives on Performance Budgeting - Alfred T. Ho
3. Budget Reform Dynamics and Conceptualization of Reform Space - Maarten de Jong and Alfred T. Ho
Part II: Synthesizing Lessons from High-Income Countries
4. Performance Budgeting in the U.S: A Long History of Institutional Change - Alfred T. Ho
5. The Evolution of Performance Budgeting amidst Other Public Financial Management Reforms in Australia and the Netherlands - Andrew Podger and Maarten de Jong
6. Linking Strategic National Planning with Budgeting: The Experience of South Korea - Tobin Im and Jay H. Kwon
7. Lessons about Integrating Performance with Budgeting in High-Income Countries: An Evolving Exercise - Maarten de Jong and Alfred T. Ho
Part III: Synthesizing Lessons from Low and Middle-Income Countries
8. The Long History of Performance Budgeting in the Philippines - Mary Venner
9. The Evolution of Performance Budgeting Reform in Mexico - Edgar E. Romirez
10. The Evolution of Performance Budgeting Reform in Chile - Juan Pablo
11. The Evolution of Performance Budgeting Initiatives of a Chinese Province - Wenbin Li and Yating Li
12. Performance Budgeting Reform in Indonesia: Brief History, Reform Strategy, and Lessons Learned - Aichiro Suryo Prabowo
13. Performance Budgeting in Kenya: Challenges of Institutional Change and Public Engagement - Kurt Thurmaier and Frankline Muthomi
14. Performance Budgeting Reform in Tunisia - Maarten de Jong
15. Performance Budgeting Reform of a Chinese City: The Roles of External Pressure and Leadership - Zaozao Zhao and Alfred T. Ho
16. The Use of Intermediary Institutions in in Performance Budgeting: The Chinese Experiences - Zaozao Zhao and Yue Yuan
17. Performance Budget and its Challenges: A Case Study of Afghanistan - Mary Venner
18. The Absence of Performance Budgeting in Iraq: Challenges of Budgeting Reforms in a Turbulent Society - Tony Preston-Stanley
19. Lessons for Low- and Middle-Income Countries: Right-Sizing the Reform Ambition - Alfred T. Ho and Maarten de Jong
Part IV: The Future of Performance Budgeting Reform
20. From Practice to Theory: The Future of Performance Budgeting Research - Alfred T. Ho and Maarten de Jong
21. Tools of Performance Budgeting: Applying the Lessons Learned - Maarten de Jong
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