Summary

The Reality of Budgetary Reform in OECD Nations investigates the impacts and consequences of budgetary reform through a comparative assessment of advanced Organisation for Economic Co-operation and Development (OECD) democracies that have undertaken budget reforms over the past two to three decades. This unique book traces the 'story of reform' in the respective countries. The expert authors explore the journey each country took, what the objectives were, the approach taken, the main events and key dates, what was implemented and what was discarded or replaced. They capture both the essence of each nation's approach, as well as discuss the similarities and trends. The study investigates how the various roles of the central budget agencies have changed with respect to public expenditure, how budget processes have developed and the impact on the relations between key actors. It also analyses the internal cultures of central budget agencies and how they evaluate events, problems and their roles in controlling the fiscal policy of government.With its comparative focus, this timely book is essential reading for the OECD and World Bank affiliates. Likewise, scholars and researchers of public finance, international and comparative government, and development and public sector management should not be without this important resource.