Controlling Public Expenditure

The Changing Roles of Central Budget Agencies – Better Guardians?

Edited by John Wanna, Research School of Social Sciences, The Australian National University, Australia, Lotte Jensen, Professor of Management, Politics and Philosophy, Copenhagen Business School, Denmark and Jouke de Vries, Professor of Governance and Public Policy, University of Groningen and Dean of Campus Fryslân, Leeuwarden,the Netherlands

One of the most important functions of modern government is to marshal and deploy resources to achieve desired objectives and outcomes. This task is overseen by the Central Budget Agencies (such as Ministries of Finance and Treasuries) who have the responsibility of generating tax revenue, and controlling and allocating public expenditure.

‘This book will greatly interest those in comparative public finance and those seeking a better understanding of the sometimes confusing and muddled government budget process. Highly recommended.’
– R.J. Phillips, Choice

‘This is an excellent book that should be read by students and scholars of public budgeting. It contains a balance of works by some of the world’s experts in the field. The book is well-organized and the chapters are well written, referenced and edited. Topic coverage is comprehensive and the individual chapters are up-to-date on the latest trends and developments in budgeting and control in a most interesting set of nations. This is a must read.’
– Larry Jones, Naval Postgraduate School, California, US

‘Despite the importance of the Central Budget Agency (CBA), there is precious little international comparative information and research to explain and help guide the performance revolution. The research presented here is a good first step in filling that void. The chapters explore a range of countries, including those that have been among the most innovative and successful in reforming their public service. They answer the important questions of how CBAs have evolved and how the governance context in which they work is changing. Yet, the value of the research lies beyond a simple description of the budget process. The analysis of the staff, the management, their background, and their view of the work and organisational culture offers unique insights into challenges that policymakers face as they move forward with reform. In a world with many theories and few facts, this book is a welcome addition and an important resource for academics, citizens and their governments that seek to understand and improve their policies.’
– From the preface by Michael Ruffner, Organisation for Economic Cooperation and Development