Performance Budgeting Reform Theories and International Practices 1st edition by Alfred Ho, Maarten de Jong, Zaozao Zhao ISBN 113848329X 978-1138483293

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ISBN 10: 113848329X
ISBN 13: 978-1138483293
Author: Alfred Ho, Maarten de Jong, Zaozao Zhao

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.

Performance Budgeting Reform Theories and International Practices 1st Table of contents:

Section I Theories of Performance Budgeting

1 Rethinking Performance Budgeting: Presumed Dead or Alive and Well?

Controversies about Performance Budgeting

Motivation of the Book

The Methodological Approach of the Book

Organization of the Book

Acknowledgment

Note

References

2 Six Theoretical Perspectives on Performance Budgeting Reform

Introduction

Six Theoretical Frames of Performance Budgeting

Performance Budgeting as an Organizational Change Process

Performance Budgeting as a Policy Diffusion Process

Performance Budgeting as a Political Process

Performance Budgeting as a Communicative Process

Performance Budgeting as a Principal–Agent Challenge

Performance Budgeting as an Institutional Change

A Synthesis of Different Perspectives

Conclusion

References

3 Budget Reform Dynamics and Conceptualization of Reform Space

Introduction

Diffusion of PB Reform

PB Reform: Institutional Aspirations and Conditions

Dynamics and Sequencing of PB Reform

Mapping Relevant Institutional Factors for PB reform

Strategic Planning Familiarity

Goal Alignment and Goal Ambiguity

Administrative Context – the Maturity of Budgeting and PFM Processes

Administrative Context – Audit and Accountability

Leadership and Pressure to Reform

Alignment of Budgeting and Performance

Analytic Capacity and Culture

Note

References

Section II Synthesizing Lessons from High-Income Countries

4 Performance Budgeting in the U.S.: A Long History of Institutional Change

Introduction

A Brief History of the U.S. Performance Budgeting Reform

The Beginning of Performance-Oriented Budgetary Practices Among Municipal and State Governments

The Embryonic Stage of Federal Performance Budgeting

The Official Beginning of Performance Budgeting Reform in the U.S.

The First Wave of Federal Performance Budgeting Reforms

The Second Wave of Federal Performance Budgeting Reforms

Fluctuating but Continuous Progress in U.S. State and Local Reforms

Lessons from the Long Institutional Journey in the U.S.

Institutional Contexts Matter

Performance Budgeting Reform is an Institutional Change

Performance Budgeting Reform Can be Political

Performance Budgeting Reform Requires Significant Investment in Capacity Building

Performance Budgeting is About Executive Budget Management

Conclusion

Notes

References

5 The Evolution of Performance Budgeting Amidst Other Public Financial Management Reforms: The Experience of Australia and the Netherlands

Introduction

The Evolution of Program Budgeting and Performance Management in Australia and the Netherlands

Australia

The Netherlands

Comparative Analysis of the Australian and Dutch Experiences

Institutional Differences and Similarities

Home-Grown Strategies vs International Diffusion of Practices

Incrementalism as a Reform Strategy

Unclear Impacts on Budgetary Outcomes

Different Roles of Agencies and the Use of Agencification

Different Use of Pay for Performance

Conclusion

References

6 Linking Strategic Planning with Performance-Based Budgeting: Republic of Korea Under the Developmental-State Era1

Introduction

Role of Government in the Developing Countries

Historical Background: From Ashes to Economic Miracle

The First Phase of Performance Management in Korea: Regular Check of Implementation

The Second Phase of Performance Management in Korea: Integrating Planning and Budgeting

Creation of a Developmental “Locomotive”

Aligning Strategic Planning and Policy Evaluation with Budgeting

Separate Budget Accounting

Bureaucratic Culture Rebuilding: Competitiveness and Performance-Driven Culture within the Government

The Third Phase of Performance Management in Korea: More Efficient Allocation of Public Resources

Conclusion

Note

References

7 Lessons about Integrating Performance with Budgeting in High-Income Countries: An Evolving Exercise

Introduction

Variation in Performance Budgeting Practices Among OECD Countries

Varying Reform Goals and Results Among OECD countries

Assessing the Reform Impacts Among OECD countries

Challenges in Achieving Allocative Efficiency

Contribution to a Result-Oriented and Data-Informed Culture

Encouragement for Policy Innovation and Motivation

Strengthening Budgetary Dialogue and Control

Stimulating Program Learning

Development of Better Policy Evaluations and Spending Reviews

Remaining Challenges of PB in High-Income Countries

A Need to Balance Transparency, Accountability, and Learning

Avoiding the Outcome Budgeting Myopia

Cross-cutting Budgetary and Organizational Stovepipes

Aligning Individual Incentives and Public Sector Goals

Connecting PB with Accounting Reforms

Intergovernmental and Inter-agency Collaboration and the Promise of Big Data Tools

Conclusion

References

Section III Synthesizing Lessons from Low- and Middle-Income Countries

8 The Long History of Performance Budgeting in the Philippines

Introduction

Reform History

1954 Program Budgeting Initiative

1976 Program Budget Reforms under the Marcos Regime

Performance Budget Reforms Since 1997

Successes and Failures

Impediments to Reform

Lessons

Note

References

9 Performance-Based Budgeting System and Performance Evaluation in Mexico

Background of Performance-Oriented Governmental Reforms in Mexico

Institutional and Organizational Frameworks of PbR-SED

First Level: General Coordinators of the PbR-SED System

Consejo Nacional de Evaluación de la Política Social (CONEVAL)

Secretaría de Hacienda y Crédito Público (SHCP)

Secretaría de la Función Pública (SFP)

Second Level: PbR-SED System Actors

Instituto Nacional de Transparencia, Acceso a la Información y Protección de Datos Personales (INAI)

Auditoría Superior de la Federación (ASF)

Consejo Nacional de Armonización Contable (CONAC)

Subnational Ministries of Finance and Audit Bodies

Instituto Nacional de la Mujer (INMUJER)

Third Level: Other Actors of PbR-SED

Non-Profit Organizations

Evaluation of the PbR-SED System

Conclusion

Acknowledgements

Notes

References

10 The Evolution of Performance Budgeting in Chile

The Introduction of Performance Budgeting in Chile: A Push for Organizational Change

The Use of Performance Information: Building Capacities and Managing Principal–Agent Challenges

Lessons

Notes

References

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

Introduction

Political Transition and the Beginning of Performance Budgeting Reform

Budgeting Process in the Indonesian Government

Performance Budgeting Features and Implementation Progress

Lessons Learned from the Indonesian Experience

Conclusion

Notes

References

12 The Evolution of Performance Budgeting Initiative in Guangdong, China

Introduction

PB Initiative in Guangdong Province

Evaluating the Impacts of the PB Reform

Assessing the PB Reform Challenges in Guangdong

Conclusion

References

13 Performance Budgeting Reform of a Chinese City: The Roles of External Pressure and Leadership

Introduction

The Fiscal Context of Performance Budgeting Reform in City A

Initiation of Performance and Participatory Budgeting Reforms in 2007–2013

Discussion

Conclusion

Note

References

14 Third-Party Evaluation and Performance Budgeting Reform: A Chinese Case Study

Introduction

A Brief History of Third-Party Evaluation of Government Performance in China

Case Study: Dataway Horizon as a Third-Party Evaluator

From Market Entry to Market Leadership

Scope and Types of Third-Party Evaluation in the PB Process

a) Pre-Spending Evaluation During Budget Preparation

b) Mid-Term Evaluation During Budget Execution

c) Post-Spending Evaluation

The Contractual and Service Provision Process

Assessing the Third-Party Evaluation Development in China

The Complex Accountability Relationship in Third-Party Evaluation

Uncertainty in the Authority of Third-Party Evaluation

System Design and Capacity Challenges of Third-Party Evaluation

Unclear Impact of Third Party Evaluation

Conclusion

References

15 Performance Budgeting in Kenya: Challenges of Institutional Change and Communication Processes

An African Approach to PPB

Performance-Based Budgeting in Kenya: What Do We Know?

The Challenges – Institutional Changes

FY 2014/2015

The Challenges – Communication Processes

Budget Accessibility

PBB and Budget Presentation Format for Public Participation

Effective Reporting

Are the PBB Promises Delivered or Just Delayed?

Notes

References

16 Performance Budgeting Reform in Tunisia

Introduction

Performance Budgeting in Tunisia

Goals of the Reform

Reform Steps

Obstacles and Champions of Reform

Assessing the Reform Results

Conclusion

References

17 Performance Budgeting Challenges in Developing Countries: A Case Study of Afghanistan1

Introduction

The Context: PFM in Afghanistan after the Taliban

The Initial Phase of Reform: Program Budgeting in 2005–2008

Impacts on Budget Agencies

Program Budgeting by the Ministry of Education

The Second Phase of Reform: Simplified Program Budgeting after 2010

Lessons from the Afghanistan Reform Experience

Need to Pay Attention to Capacity Constraints and Institutional Gaps

Beware of the Limitations of International Diffusion

Need to Consider the Implications for Institutional Roles and Power

Recognize the Importance of Sequencing Public Financial Management Reforms

Conclusion

Notes

References

18 Lessons for Low- and Middle-Income Countries: Right-Sizing the Reform

Lessons from Comparative Case Studies

Multiple Reasons for PB Reform, and Multiple Ways to Evaluate its Success

The Significance and Proper Roles of International Policy Diffusion and Donor Support

Administrative Capacities and Timing for PB Reform

Sequencing Reform Steps and Structural Changes Over Time

Importance of Political Buy-in and Sustained Support for Change

Designing a PB Reform to Fit Local Contexts and Purposes

Be Careful with Gaming in Performance Budgeting

Performance Budgeting is Not for All Countries

Conclusion

References

Section IV The Future of Performance Budgeting Reform

19 From Practice to Theory: The Future of Performance Budgeting Research

Reconceptualizing Performance Budgeting

1. Different Domains of Focus

2. Different Degree of Coverage

3. Different Depth and Breadth of User Involvement

Rethinking the Criteria of Reform Success

Toward a Multi-Layered Understanding of Performance Budgeting Success

Implications for Future Research

Conclusion

References

20 Tools of Performance Budgeting: Applying the Lessons Learned

Revisiting the Nature of PB Reform

PB as a Budget Management Tool

PB as a Mechanism of Organizational Learning and Change

PB as a Governance and Institutional Change

PB as a Political Change

Recommendations of Reform Steps and Implementation Strategies

“Right-sizing” the Reform Ambition

Get the Basics First

Focus on the Quality of Data, Not on the Amount of Data and Indicators

Balancing the Top-Down and the Bottom-Up Approaches

Gradually Expanding to Build a System of Reform in Which PB is a Part But Not the Only Part

Give the Reform Long-Term Attention and Commitment

Conclusion

References

Index

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Tags: Alfred Ho, Maarten de Jong, Zaozao Zhao, Performance Budgeting, International Practices