Performance-Based Budgeting in the Public Sector

1. Front Matter

   Pages i-xx

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2. Introduction

   1. Front Matter

      Pages 1-1

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   2. Dilemmas in Performance-Based Budgeting

      • Michiel S. de Vries, Juraj Nemec

      Pages 3-25

3. Performance-Based Budgeting in Developed World

   1. Front Matter

      Pages 27-27

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   2. Budgeting in the United States: From Theory to Practice Using Higher Education

      • Aziza Zemrani

      Pages 29-60

   3. Performance Monitoring in New South Wales Australia

      • Roberta Ryan, Joseph Drew

      Pages 61-77

   4. Performance Budgeting in the Netherlands

      • Tjerk Budding, Bram Faber, Ed Vosselman

      Pages 79-99

   5. Performance Budgeting in Germany, Austria and Switzerland

      • Christoph Reichard, Nicole Küchler-Stahn

      Pages 101-124

   6. Public Sector Performance-Based Budgeting in Italy

      • Sara Giovanna Mauro

      Pages 125-140

4. Performance-Based Budgeting in Transitional Countries

   1. Front Matter

      Pages 141-141

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   2. Performance Budgeting in Local Government: A Case Study of eThekwini Municipality in South Africa

      • Nirmala Govender, Purshottama S. Reddy

      Pages 143-159

   3. Performance-Based Budgeting in Russia

      • Andrey Klimenko

      Pages 161-176

   4. Performance-Based Program Budgeting in Ukraine (with a Focus on the Local Budget Level)

      • Nataliia Grynchuk

      Pages 177-193

   5. Performance-Based Program Budgeting in Slovakia: A Lost Opportunity (?)

      • Štefan Hronec

      Pages 195-207

   6. The Development of Performance-Based Budgeting in Slovenia

      • Maja Klun

      Pages 209-225

   7. Performance-Based Financing of Kindergartens: Bulgaria

      • Nadezhda Bobcheva

      Pages 227-235

   8. Performance Based Funding of Universities: Czech Republic and Slovakia

      • Peter Pisár, Miroslav Šipikal, Robert Jahoda, David Špaček

      Pages 237-254

5. Conclusion

   1. Front Matter

      Pages 255-255

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   2. Effectuating Performance-Based Budgeting Takes Time

      • Juraj Nemec, Michiel S. de Vries

      Pages 257-269

6. Back Matter

   Pages 271-274

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This book provides a comparative analysis of performance budgeting and financing implementation, and examines failures and successes across both developed and developing countries. Beginning with a review of theoretical research on performance budgeting and financing, the book synthesises the numerous studies on the subject. The book describes the situation in the US, Australia, New Zealand, Germany, Austria and Switzerland, Netherlands and Italy, as well as in seven developing countries - Bulgaria, Czech Republic, Slovakia, Slovenia, Ukraine, Russia and South Africa, at the national, and at the local level. Each chapter provides historical and descriptive details of successful or failed experiments in performance budgeting and performance financing.

• dilemmas and paradoxes of performance-based budgeting
• case studies
• learning tool
• implementation mistakes
• efficiency
• effectiveness
• productivity
• inputs and outputs
• higher education
• measurement
• budgeting reforms
• performance monitoring
• synedoche
• gaming
• Local Government
• Accountable Budgeting
• transparency
• mediators
• trust
• public budget

• Department of Public Administration and Institute of Management Research, Radboud University Nijmegen, Nijmegen, The Netherlands

  Michiel S. de Vries

• Department of Public Economics, Faculty of Economics and Administration, Masaryk University, Brno, Czech Republic

  Juraj Nemec, David Špaček

Michiel S. de Vries is Chair in Public Administration at Radboud University of Nijmegen, the Netherlands. He is past president of IASIA, full member of the Group of Independent Experts on the European Charter of Local Self - Government of the Council of Europe, and member of the editorial board of numerous journals on public administration. His research concentrates on local government, policy evaluation, policy change and comparative public administration.


Juraj Nemec is Professor of Public Finance and Public Management at Masaryk University, Czech Republic. He is the President of the Network of Institutes and Schools of Public Administration in Central and Eastern Europe (NISPAcee), Vice-President of the International Association of Schools and Institutes of Administration, and the project director of the IASIA permanent working group.


David Špaček is Associate Professor at the Department of Public Economics, Faculty of Economics and Administration, Masaryk University. His primary research interests are in public administration and management, with a focus on performance management, quality management, strategic management, e-government/e-governance and human resources management.

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