Handbook of Public Administration, 3rd Edition

Chapter 22Performance Budgeting

Alfred Tat-Kei Ho

Many countries around the world, both developed and developing economies, have some form of performance budgeting (Andrews, 2005; Curristine, 2005; Organization for Economic Cooperation and Development, 2007; 2013; Gupta, 2010; Raudla, 2012). Advocates of these reforms suggest that performance budgeting can help enhance public accountability and effectiveness of governmental programs and spending. This trend signals that many policymakers in different countries want to use budgets not only as a tool to control and allocate resources, but also as a platform to support strategic planning, enhance agency performance, and strengthen public accountability. Nonetheless, enthusiasts of performance ...