Based on the experience of budget management reforms that have been
introduced over the last two decades in a large number of member
countries of the Organization for Economic Cooperation and
Development (OECD) it is not uncommon to find emerging market
economies moving toward performance-based budgeting where measures
of performance play a key role. While it might be tempting for
middle income countries to press forward to adopt a full-blown
outputs and outcomes framework, there are some risks in the move.
Such a change in orientation is only possible once managers have
had adequate experience in refining the definition of programs and
their objectives, and on this basis developing a comprehensive
system of performance measurement. It is argued in this paper that
to develop a comprehensive performance measurement system requires
resolving a number of issues involved in clearly defining how to
measure performance as well as overcoming a number of technical
issues in the design and use of measures of that performance.
However, perhaps the most critical step is introducing a system
whereby performance information can influence resource allocation
decisions, i.e., establishing a performance management system.
Based on international experience, this paper reviews each of these
hurdles in moving toward a performance management framework.
International Monetary Fund
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