Performance Budgeting: Managing the Reform Process

29 Pages Posted: 28 Jan 2006

See all articles by Jack Diamond

Jack Diamond

International Monetary Fund (IMF) - Fiscal Affairs Department

Date Written: February 2003

Abstract

This paper examines the process of budget system reform involved in moving from traditional centralized input-oriented systems to more modern devolved performance-based systems, focusing on the constraint of limited managerial capacity. The latter is identified both as that required to operate the new system, but perhaps more important, as the change management skills required to engineer the move from one budget system to another. Based on the experience of countries that have attempted this reform, the paper identifies the principal elements of a successful change management strategy, and the lessons learned for other countries embarking on similar reforms.

Keywords: budget reform, performance budgeting, fiscal transparency, emerging economies

JEL Classification: E6, D7, P2

Suggested Citation

Diamond, Jack, Performance Budgeting: Managing the Reform Process (February 2003). IMF Working Paper, Vol. , pp. 1-29, 2003. Available at SSRN: https://ssrn.com/abstract=879108

Jack Diamond (Contact Author)

International Monetary Fund (IMF) - Fiscal Affairs Department ( email )

700 19th Street, NW
Washington, DC 20431
United States

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