Results, results, results: Can outcome budgeting deliver?

I. Lapsley, A. Midwinter

Research output: Chapter in Book/Report/Conference proceedingChapter

Abstract / Description of output

This chapter reports on the development of an outcome-based budgeting system by the Scottish Government. This study reaffirms the merits of longitudinal, case study-based research. It offers a distinct examination of the complexity of outcome-based budgeting practice. It reveals the relentless drive of modernizers to deliver on their desired reform, even when serial adjustments and refinements to practice do not function, as intended. This is a story of continuous relentless tinkering by reformers. It has been regarded by some as a successful example of performance budgeting. But this chapter reveals an elaborate failure to devise an operational outcome-based budgeting system and an outcome of a system which has symbolic value but limited practical value.
Original languageEnglish
Title of host publicationPublic Sector Reform and Performance Management in Developed Economies
Subtitle of host publicationOutcomes-Based Approaches in Practice
EditorsZahirul Hoque
PublisherTaylor & Francis
Pages91-124
Number of pages34
ISBN (Electronic)9781003004080
ISBN (Print)9781000348965, 9780367435165
DOIs
Publication statusPublished - 2021

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