This major international handbook provides a complete review and guide to past and present knowledge in this essential field of inquiry. Assembling an outstanding team of scholars from around the world, it comprehensively explores the current state of the art in academic thinking and the current structures and processes for the administration of public policy following this period of rapid transformation and change.

Performance Information and Budgeting in Historical and Comparative Perspective

Performance information and budgeting in historical and comparative perspective

Public sector budgets are used to allocate scarce resources. Because these budgets are the direct result of political processes they will always be surrounded by some degree of contention. Dissatisfaction that policy makers or others may have with public sector budgets — either on the allocation or on the outcome side — often lead them to propose changes. Changes may be focused on the process of deciding on allocations, or it may relate to managing expenditures for efficient outcomes.

Reforms can range from those genuinely intended to promote better use of public resources, to efforts aimed at gaining political advantage. One view is that a budget process reform is ...

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