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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.

The government budget should be the financial mirror of society's choices. Yet most people view budgeting as the epitome of eye-glazing subjects, rarely explained in a way that is understandable to the non-specialist and too often presented without adequate consideration of a country's governance and institutional capacity. Government Budgeting and Expenditure Management fills a gap in the literature to redress these failings and does so in comparative international perspective.This book provides a comprehensive but pithy and easy-to-understand treatment of public financial management, taking into account a variety of special issues including budgeting in post-conflict situations, at subnational government levels, for military/security expenditures, and in countries with large extractive revenues. Distilling the lessons of budgeting reform in countries at different levels of income and administrative capacity, each chapter gradually progresses from the basic principles to the more technical aspects and then on to implementation issues, using concrete examples and illustrations from around the globe.Government Budgeting and Expenditure Management is ideally suited as the primary text for advanced undergraduate or graduate courses in government budgeting or public financial management, or as a supplementary text for courses in public finance, public economics, economic development, public administration or comparative politics. With its attention to practical implementation aspects, the book will also be of direct interest to practitioners, policy-makers, and government employee training organizations.

Aaron Wildavsky's greatest concern, as expressed in his writings, is how people manage to live together. This concern may at first appear to have little to do with the study of budgeting, but for Wildavsky budgeting made living together possible. Indeed, as he argues in Budgeting and Governing, now available in paperback, if you cannot budget, you cannot govern.

The new edition of this popular book provides a step-by-step guide on how to use financial management and budgeting tools in the public sector. The book features a practical, case-study approach, and includes plentiful exercises and examples. It is designed as a textbook for courses on public financial management or public budgeting that focus on the application of budgeting and financial management tools. Public service professionals will also benefit from this handy primer.

Alle sieben Jahre bestimmt der Streit über den EU-Haushalt die europäische Politik. Im Jahr 2011 war es wieder soweit, als die Verhandlungen über den Finanzrahmen der EU für den Zeitraum 2014 bis 2020 begannen. Die nationalen Regierungen stritten wieder sehr heftig untereinander und auch mit dem EU-Parlament und es wurde über Sinn und Zweck der Gemeinsamen Agrarpolitik und der EU-Strukturfonds debattiert. Hinter allem steht stets die Frage nach dem nationalen Nettosaldo – also, wie viel muss ein Staat nach Brüssel in das EU-Budget abführen und wie viel fließen davon wieder zurück. Der Autor erklärt dieunterschiedlichen Interessen, zeichnet die Entstehung dieses höchst komplexen Systems aus Einzahlungen und Rückflüssen nach und beleuchtet dabei insbesondere die deutsche Europapolitik.

A Brookings Institution Press and Ash Center for Democratic Governance and Innovation publicationDecisions about'who gets what, when, and how'are perhaps the most important that any government must make. So it should not be remarkable that around the world, public officials responsible for public budgeting are facing demands—from their own citizenry, other government officials, economic actors, and increasingly from international sources—to make their patterns of spending more transparent and their processes more participatory.Surprisingly, rigorous analysis of the causes and consequences of fiscal transparency is thin at best. Open Budgets seeks to fill this gap in existing knowledge by answering a few broad questions: How and why do improvements in fiscal transparency and participation come about? How are they sustained over time? When and how do increased fiscal transparency and participation lead to improved government responsiveness and accountability?Contributors: Steven Friedman (Rhodes University/University of Johannesburg); Jorge Antonio Alves (Queens College, CUNY) and Patrick Heller (Brown University); Jong-sung You (University of California—San Diego) and Wonhee Lee (Hankyung National University); John M. Ackerman (National Autonomous University of Mexico and Mexican Law Review); Aaron Schneider (University of Denver) and Annabella España-Najéra (California State University–Fresno); Barak D. Hoffman (Georgetown University); Jonathan Warren and Huong Nguyen (University of Washington); Linda Beck (University of Maine–Farmington and Columbia University), E. H. Seydou Nourou Toure (Institut Fondamental de l'Afrique Noire), and Aliou Faye (Senegal Ministry of the Economy and Finance).

As governments the world over work to sustain public policy and develop much needed policy initiatives, there is increasing need for better budgetary management and sound evaluation of both past and prospective policies. Budgeting, Auditing, and Evaluation presents in-depth, comparative examinations of budgetary processes in seven major Western governments (United States, United Kingdom, Germany, Canada, Spain, Sweden, and Finland). Contributors focus specifically on the important links between budgeting, auditing, and policy evaluation. The authors identify both commonalities and divergences and make comparative statements of the consequences of these for the policy process.

Aaron Wildavsky was one of the most innovative and prolific scholars in the field of budgeting in our time. His work spanned a period of more than forty years, and its perspectives encompassed not only budgeting in the United States, but also its comparative and historical dimensions. As a leading political scientist, his research also ranged into American political institutions, public policy analysis, leadership, and biblical studies. This book pays tribute to Aaron Wildavsky by explicating his life and work, with emphasis on his contributions to the field of public budgeting and finance.Larry Jones and Jerry McCaffery place Wildavsky's work within the context of previous work on budgeting. They show how some of the highlights of his immense output responded to and shaped questions in the field. Naomi Caiden reviews the way in which Wildavsky used budgeting as a window into other areas of politics. Richard Rose discusses how an American scholar became an internationally known one. Joseph White goes back to the beginning of Aaron's career and shows that budgeting in agencies and in Congress is still incremental for very powerful reasons. Allen Schick reviews the history of the federal budget process, brilliantly summarizing how much has changed.The festschrift poignantly assesses the significance and influence of Aaron Wildavsky's work. It also includes some excerpts from Wildavsky's own writings in this area, and experiences of those who collaborated with him. In acknowledging Wildavsky's contributions to public budgeting and political science, this book also makes an original contribution to the field. It will be a necessary addition to the libraries of political scientists, economists, policymakers, not to mention all those who admired Aaron Wildavsky and his work.