In the recent decade, governments worldwide are increasingly focusing on being community-centric and outcomes-based. Consequently, they are starting to move towards outcomes-based approaches to public financial management systems. An outcomes-based approach allows government service agencies and specific program areas to organize and communicate priorities to achieve what matters and makes a difference rather than just going through the motions. Empirical evidence on how government agencies in emerging economies go about this contemporary approach and issues affecting these practices is limited.
This edited collection of chapters is aimed at covering public sector reform and performance management in emerging economies with special reference to outcomes-based approaches in practice in government services. Practices from developed economies contained in the first book on the topic have been published by Routledge in February 2021. The insights offered on the topic are written by renowned scholars who have identified important issues pertinent to those interested in public sector governance, accounting, accountability, and performance management effectiveness in emerging economies.
The book will be highly accessible to researchers, academics, and students in the fields of accounting, public administration, development studies, and other non-accounting audiences alike.
Copyright in bibliographic data and cover images is held by Nielsen Book Services Limited or by the publishers or by their respective licensors: all rights reserved.
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Zahirul Hoque, PhD (Manchester), FCPA, FCMA, is a Professor of Management Accounting/Public Sector in the La Trobe Business School of La Trobe University, Melbourne, Australia.
PART I Africa
1. Pursuing Results: Results-Based Management in the Kenyan Public Sector
Robert Ochoki Nyamori
2. Implementation issues of outcomes-based budgeting in an Egyptian government agency
Ahmed O. R. Kholeif
PART II Central America
3. Outputs vs. Outcomes: Quality of Services in Honduran Municipalities
Francisco Bastida and Lorenzo Estrada
PART III East Asia
4. Reforming the public sector for the Saemaul Undong in Korea
So, Jin Kwang
PART IV South-East Asia
5. Outcome-based measures in socialist performance evaluation system: Evidence and lessons from Vietnam
6. Temporalizing the healthy self-governing citizen: Singapore's successful healthcare neoliberal project
Chin Moi Loh, Chu Yeong Lim and Mark Christensen
7. Implementation of Outcomes-Based Budgeting System in the Malaysian Government
Zakiah Saleh, Che Ruhana Isa and Haslida Abu Hasan
8. Capturing traditions and preserving outcomes: evidence from Malaysian river-care programmes
Soon Yong Ang and Danture Wickramasinghe
9. Implementation of Outcome-Based Budgeting in Indonesia- The Case of Ministry of Environment and Forestry
PART V South Pacific
10. Public Sector Paradigm Shift to an Outcome-based Focus: Insights from Fiji
Nirmala Nath and Umesh Sharma
PART VI Western Asia/South-Eastern Europe
11. Analysis of Performance Indicators in Public Universities: The Case of Turkey
PART VII Middle East
12. Public sector reforms in Iran: Implications for performance-based budget practice
Farzaneh Jalali Aliabad
PART VIII South Asia
13. Public Budgeting in Bangladesh: An Earnest Quest for Transparency and Accountability
Nikhil C. Shil, Zahirul Hoque and Anup Chowdhury
14. Outcome-based Budgeting in India: An Analysis of a Central Government Flagship Scheme
15. Outcome-based Control Systems and Accountability Dilemma in Foreign Funded Development Projects: A Sri Lankan Case
Chathurani Rathnayaka and Kenneth Weir
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