Publication

This paper studies the development of public sector budget reform in OECD countries. It traces the emergence of performance-oriented budgeting practice, from the Programme, Planning and Budgeting Systems (PBBS) introduced in the US in the 1940s, to the implementation of New Public Management principles in New Zealand. The applicability of the New Zealand model to other countries is explored, followed by an examination of the methods used by reformers to elicit greater performance, the cultural and constitutional contexts within which budgeting operates, and the role of accountability.