Abstract / Description of output
Original language | English |
---|---|
Title of host publication | Public Sector Reform and Performance Management in Developed Economies |
Subtitle of host publication | Outcomes-Based Approaches in Practice |
Editors | Zahirul Hoque |
Publisher | Taylor & Francis |
Pages | 91-124 |
Number of pages | 34 |
ISBN (Electronic) | 9781003004080 |
ISBN (Print) | 9781000348965, 9780367435165 |
DOIs | |
Publication status | Published - 2021 |
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Public Sector Reform and Performance Management in Developed Economies: Outcomes-Based Approaches in Practice. ed. / Zahirul Hoque. Taylor & Francis, 2021. p. 91-124.
Research output: Chapter in Book/Report/Conference proceeding › Chapter
TY - CHAP
T1 - Results, results, results
T2 - Can outcome budgeting deliver?
AU - Lapsley, I.
AU - Midwinter, A.
N1 - Export Date: 1 June 2021 Correspondence Address: Lapsley, I.; Institute of Public Sector Accounting Research, United Kingdom References: Andrews, M., Hill, H., The impact of traditional budgeting systems on the effectiveness of performance-based budgeting: A different viewpoint on recent findings (2003) International Journal of Public Administration, 26 (2), pp. 135-155; Scotland, A., (2010) An Overview of Local Government in Scotland 2009, , (report prepared for the Accounts Commission, February); Scotland, A., (2019) Planning for Outcomes, , (report prepared for the Auditor General for Scotland, June); Balls, E., O'Donnell, G., (2002) Reporting Britain's Economic and Fiscal Policy, , Palgrave, London; Barnes, E., (2008) Scotland's New National Performance Framework, , Scotland on Sunday, 4 May; Borgonovi, E., Anessi-Pessina, E., Bianchi, C., (2018) Outcome-Based Performance Management in the Public Sector, , Springer International Publishing AG, Cham, Switzerland; Bourdieu, P., (1977) Outline of a Theory of Practice, , Cambridge University Press, Cambridge, England; Bourdieu, P., (1992) The Logic of Practice, , Polity Press, Cambridge, England; Bourdieu, P., (2000) Pascalian Meditations, , Polity Press, Cambridge, England; Brunsson, N., (1989) The Organisation of Hypocrisy: Talk, Decisions and Actions in Organizations, , John Wiley and Liber AB, London and Malmo; Brunsson, N., (2006) Mechanisms of Hope: Maintaining the Hope of the Rational Organization, , Copenhagen Business School Press, Copenhagen; Brunsson, N., (2009) Reform as Routine: Organizational Change and Stability in the Modern World, , Oxford University Press, Oxford; Brunsson, N., Olsen, J., (1993) The Reforming Organization, , Routledge, London; Brunsson, N., Sahlin-Andersson, K., Constructing organizations: The example of public sector reform (2000) Organization Studies, 21 (4), pp. 721-746; Burawoy, M., (1979) Manufacturing Consent, , University of Chicago Press; (2012) "For Scottish Parliament Information Centre (SPICe). 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Dunleavy (Basingstoke: Palgrave); (2017) Development, World Commission on Environment and. "Our Common Future, Chapter 2: Towards Sustainable Development-A/42/ 427 Annex, Chapter 2-UN Documents: Gathering a body of global agreements", , www.un-documents.net, (10 February 2020); Young, A., (2020) "The Budget's well-being ambitions should be put out of their misery, comment business. " The Times, , 12 February
PY - 2021
Y1 - 2021
N2 - 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.
AB - 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.
U2 - 10.4324/9781003004080-6-9
DO - 10.4324/9781003004080-6-9
M3 - Chapter
SN - 9781000348965
SN - 9780367435165
SP - 91
EP - 124
BT - Public Sector Reform and Performance Management in Developed Economies
A2 - Hoque, Zahirul
PB - Taylor & Francis
ER -