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.
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 Jin-Kwang So PART IV South-East Asia 5. Outcome-based measures in socialist performance evaluation system: Evidence and lessons from Vietnam Kate Mai 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 Bambang Setiono 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 Emin Zeytinoglu PART VII Middle East 12. Public sector reforms in Iran: Implications for performance-based budget practice Farzaneh Jalali Aliabadi PART VIII South Asia 13. Public Budgeting in Bangladesh: An Earnest Quest for Transparency and Accountability Nikhil Chandra Shil, Zahirul Hoque and Anup Chowdhury 14. Outcome-based Budgeting in India: An Analysis of a Central Government Flagship Scheme Seema Miglani 15. Outcome-based Control Systems and Accountability Dilemma in Foreign Funded Development Projects: A Sri Lankan Case Chathurani Rathnayaka and Kenneth Weir
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.
