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An Evaluation of Performance-Based Budget Reform in Asian Countries

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  • Arwiphawee Srithongrung

Abstract

This article investigates the effects of performance-based budgeting (PBB) adoption on the spending of the central government in eleven Asian countries over an 18-year period. The theoretical argument is that PBB does not permanently change the spending structure for various reasons, including but not limited to the lack of clear linkages between performance results and resource allocation. This hypothesis is supported by the study’s results, which suggest that PBB temporarily changes the spending size in some programs. However, such changes are not permanent; there are no structural changes in the baseline budget. These findings suggest that PBB may not be different than other budget reforms.

Suggested Citation

  • Arwiphawee Srithongrung, 2018. "An Evaluation of Performance-Based Budget Reform in Asian Countries," International Journal of Public Administration, Taylor & Francis Journals, vol. 41(4), pages 257-267, March.
    • Handle: RePEc:taf:lpadxx:v:41:y:2018:i:4:p:257-267
    DOI: 10.1080/01900692.2016.1263655
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    Cited by:

    1. Frank Ohemeng & Emelia A. Asiedu & Theresa Obuobisa‐Darko & Juliana A. Abane & Kenneth Parku, 2022. "The perception of employees on performance‐based budgeting reforms in developing countries: The perspective from Ghana," Public Budgeting & Finance, Wiley Blackwell, vol. 42(4), pages 74-92, December.

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