Results-oriented Budget Practice in oecd countries odi working Papers 209

Chapter 8: Evaluating Moves to Results Oriented Budgeting 
52 
Chapter 9: Future directions 
55 
Bibliography
56

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Annex 1: Glossary of Selected Terms 
62 
Annex 2: Methodological considerations 
68 
Figures
Figure 1: Business Planning Model 
47 
Tables
Table 1: Summary of Results Oriented Budgeting in Selected OECD Countries 
3 
Table 2: Advantages and criticisms of PPBS 
9 
Table 3: Hood’s application of cultural theory to public management 
14 
Table 4: How goals, measures and targets relate to each other in New Zealand
16 
Table 5: Definitions of key terms 
17 
Table 6: How OECD countries ensure the quality of performance information 
33 
Table 7: Wilson’s managerial matrix of public sector activities 
38 
Table 8: Key variables for integration
44 

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Acknowledgements 
The author would like to thank Gillian Fawcett and John Roberts for comments on the structure and 
content of earlier drafts and DFID for making this study possible by their financial support.
Responsibility for the views expressed and for any errors of fact or judgement remains with the 
author.

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Preface
This a background paper to seven country studies on the practice of results-oriented – or 
performance-based – public expenditure management in low income developing countries. The 
studies were commissioned by the Centre for Aid and Public Expenditure at the ODI with a view to 
comparing and contrasting the experience of countries of broadly similar size and per capita 
income, and to identifying factors conducive to performance budgeting, the preconditions for its 
adoption and the benefits that even poor countries can derive from it.
This body of research has been undertaken at a time when there is mounting concern, in both 
developing countries and in donor countries, to achieve visible, tangible and sustainable 
development ‘results’. 
The sample of countries whose budgeting and performance management practices have been 
reviewed consists of Bolivia, Burkina Faso, Cambodia, Ghana, Mali, Tanzania and Uganda. These 
countries were chosen for their, their geographical spread, the diversity of their budget and public 
expenditure management practices, and the fact that they have drawn up one or more interim or 
final Poverty Reduction Strategy Papers which lay out their priority development objectives and the 
means they intend to deploy. 
Another report in the series is a synthesis of this and the country studies. These documents are listed 
inside the front cover of this paper.

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