Making Performance Budgeting Reform Work : A Case Study of Korea

Performance budgeting is considered one of the essential elements of public financial management reform and has been adopted in many countries. However, it continues to present a significant challenge within the budget process. This case study draw...

Full description

Bibliographic Details
Main Authors:	Park, Nowook, Choi, Jae-Young
Format:	Policy Research Working Paper
Language:	English en_US
Published:	World Bank, Washington, DC 2013
Subjects:	ACCOUNTABILITY ACCOUNTING ADMINISTRATIVE COSTS ASYMMETRIC INFORMATION AUTONOMY BANK POLICY BEST PRACTICES BUDGET ALLOCATION BUDGET CONSTRAINTS BUREAUCRACY BUREAUCRATS BUYERS CAPACITY BUILDING CAPACITY-BUILDING CHANGE MANAGEMENT CIVIL SERVICE CONSOLIDATION CONSULTING SERVICES CUSTOMIZATION DEBT DECISION MAKERS DECISION MAKING DECISIONMAKING DEVELOPING COUNTRIES DEVELOPMENT BANK ECONOMIC COOPERATION ECONOMIC DEVELOPMENT EMERGING ECONOMIES EMPLOYMENT EVALUATION CAPACITY EXPENDITURE FINANCIAL CRISES FINANCIAL CRISIS FINANCIAL INFORMATION FINANCIAL MANAGEMENT FINANCIAL MANAGEMENT SYSTEM FINANCIAL REFORM FUND MANAGEMENT GOVERNMENT DEBT GOVERNMENT OFFICES GOVERNMENT REFORM GOVERNMENT SPENDING GOVERNMENT SUBSIDY IMPLEMENTATION PROCESS IMPLEMENTATION STRATEGY INCOME INNOVATIONS INSPECTION INTERNAL COMMUNICATIONS INTERNATIONAL BANK KNOWLEDGE SHARING LAWS LEGAL BASIS LEGISLATION LOCAL FINANCE MANAGEMENT DECISIONS MANAGEMENT SYSTEMS MANAGERS NATIONAL FINANCE NETWORKS OPEN ACCESS OPERATING COSTS ORGANIZATIONAL RESTRUCTURING ORGANIZATIONAL STRUCTURES ORGANIZATIONAL UNITS PB PERFORMANCE BUDGETING PERFORMANCE EVALUATION PERFORMANCE INDICATORS PERFORMANCE MANAGEMENT PHONE PILOT PROJECT POLICY GOALS POLITICAL ECONOMY PORTFOLIO PORTFOLIOS PRIVATE SECTOR PROBABILITY PROGRAM EFFECTIVENESS PROGRAM EVALUATION PROGRAM MANAGEMENT PROGRAM PLANNING PROGRAMS PUBLIC FINANCE REFORM PROCESS REFORM STRATEGIES REFORMS REORGANIZATION RESOURCE ALLOCATION RESULT RESULTS RETURN SERVICE DELIVERY SERVICE PROVIDER TARGETS TECHNICAL ASSISTANCE TECHNICAL ISSUES TRAINING PROGRAMS TRUST FUND TURNOVER USER USER FEEDBACK USERS WEB WITHDRAWAL
Online Access:	http://documents.worldbank.org/curated/en/2013/02/17211503/making-performance-budgeting-reform-work-case-study-korea http://hdl.handle.net/10986/13164

id	okr-10986-13164
recordtype	oai_dc
spelling	okr-10986-131642021-04-23T14:03:07Z Making Performance Budgeting Reform Work : A Case Study of Korea Park, Nowook Choi, Jae-Young ACCOUNTABILITY ACCOUNTING ADMINISTRATIVE COSTS ASYMMETRIC INFORMATION AUTONOMY BANK POLICY BEST PRACTICES BUDGET ALLOCATION BUDGET CONSTRAINTS BUREAUCRACY BUREAUCRATS BUYERS CAPACITY BUILDING CAPACITY-BUILDING CHANGE MANAGEMENT CIVIL SERVICE CONSOLIDATION CONSULTING SERVICES CUSTOMIZATION DEBT DECISION MAKERS DECISION MAKING DECISIONMAKING DEVELOPING COUNTRIES DEVELOPMENT BANK ECONOMIC COOPERATION ECONOMIC DEVELOPMENT EMERGING ECONOMIES EMPLOYMENT EVALUATION CAPACITY EXPENDITURE FINANCIAL CRISES FINANCIAL CRISIS FINANCIAL INFORMATION FINANCIAL MANAGEMENT FINANCIAL MANAGEMENT SYSTEM FINANCIAL REFORM FUND MANAGEMENT GOVERNMENT DEBT GOVERNMENT OFFICES GOVERNMENT REFORM GOVERNMENT SPENDING GOVERNMENT SUBSIDY IMPLEMENTATION PROCESS IMPLEMENTATION STRATEGY INCOME INNOVATIONS INSPECTION INTERNAL COMMUNICATIONS INTERNATIONAL BANK KNOWLEDGE SHARING LAWS LEGAL BASIS LEGISLATION LOCAL FINANCE MANAGEMENT DECISIONS MANAGEMENT SYSTEMS MANAGERS NATIONAL FINANCE NETWORKS OPEN ACCESS OPERATING COSTS ORGANIZATIONAL RESTRUCTURING ORGANIZATIONAL STRUCTURES ORGANIZATIONAL UNITS PB PERFORMANCE BUDGETING PERFORMANCE EVALUATION PERFORMANCE INDICATORS PERFORMANCE MANAGEMENT PHONE PILOT PROJECT POLICY GOALS POLITICAL ECONOMY PORTFOLIO PORTFOLIOS PRIVATE SECTOR PROBABILITY PROGRAM EFFECTIVENESS PROGRAM EVALUATION PROGRAM MANAGEMENT PROGRAM PLANNING PROGRAMS PUBLIC FINANCE REFORM PROCESS REFORM STRATEGIES REFORMS REORGANIZATION RESOURCE ALLOCATION RESULT RESULTS RETURN SERVICE DELIVERY SERVICE PROVIDER TARGETS TECHNICAL ASSISTANCE TECHNICAL ISSUES TRAINING PROGRAMS TRUST FUND TURNOVER USER USER FEEDBACK USERS WEB WITHDRAWAL Performance budgeting is considered one of the essential elements of public financial management reform and has been adopted in many countries. However, it continues to present a significant challenge within the budget process. This case study draws from change management theories to tell the inside story of performance budgeting reform in the Republic of Korea, including the background of the reform, the formation of the reform team, and how the team overcame resistance among stakeholders to implement and institutionalize the performance budgeting system. Policy implications include the importance of (1) strong support from top decision makers and (2) customization of the performance budgeting system to accommodate a country's cultural and socio-economic characteristics. The Korean case also demonstrates that stable, sustainable performance budgeting reform requires capacity building of relevant stakeholders and, sometimes, significant restructuring of organizations to accommodate the new systems. 2013-04-11T19:58:40Z 2013-04-11T19:58:40Z 2013-02 http://documents.worldbank.org/curated/en/2013/02/17211503/making-performance-budgeting-reform-work-case-study-korea http://hdl.handle.net/10986/13164 English en_US Policy Research Working Paper;No. 6353 CC BY 3.0 IGO http://creativecommons.org/licenses/by/3.0/igo/ World Bank World Bank, Washington, DC Publications & Research :: Policy Research Working Paper Publications & Research East Asia and Pacific Korea, Republic of
repository_type	Digital Repository
institution_category	Foreign Institution
institution	Digital Repositories
building	World Bank Open Knowledge Repository
collection	World Bank
language	English en_US
topic	ACCOUNTABILITY ACCOUNTING ADMINISTRATIVE COSTS ASYMMETRIC INFORMATION AUTONOMY BANK POLICY BEST PRACTICES BUDGET ALLOCATION BUDGET CONSTRAINTS BUREAUCRACY BUREAUCRATS BUYERS CAPACITY BUILDING CAPACITY-BUILDING CHANGE MANAGEMENT CIVIL SERVICE CONSOLIDATION CONSULTING SERVICES CUSTOMIZATION DEBT DECISION MAKERS DECISION MAKING DECISIONMAKING DEVELOPING COUNTRIES DEVELOPMENT BANK ECONOMIC COOPERATION ECONOMIC DEVELOPMENT EMERGING ECONOMIES EMPLOYMENT EVALUATION CAPACITY EXPENDITURE FINANCIAL CRISES FINANCIAL CRISIS FINANCIAL INFORMATION FINANCIAL MANAGEMENT FINANCIAL MANAGEMENT SYSTEM FINANCIAL REFORM FUND MANAGEMENT GOVERNMENT DEBT GOVERNMENT OFFICES GOVERNMENT REFORM GOVERNMENT SPENDING GOVERNMENT SUBSIDY IMPLEMENTATION PROCESS IMPLEMENTATION STRATEGY INCOME INNOVATIONS INSPECTION INTERNAL COMMUNICATIONS INTERNATIONAL BANK KNOWLEDGE SHARING LAWS LEGAL BASIS LEGISLATION LOCAL FINANCE MANAGEMENT DECISIONS MANAGEMENT SYSTEMS MANAGERS NATIONAL FINANCE NETWORKS OPEN ACCESS OPERATING COSTS ORGANIZATIONAL RESTRUCTURING ORGANIZATIONAL STRUCTURES ORGANIZATIONAL UNITS PB PERFORMANCE BUDGETING PERFORMANCE EVALUATION PERFORMANCE INDICATORS PERFORMANCE MANAGEMENT PHONE PILOT PROJECT POLICY GOALS POLITICAL ECONOMY PORTFOLIO PORTFOLIOS PRIVATE SECTOR PROBABILITY PROGRAM EFFECTIVENESS PROGRAM EVALUATION PROGRAM MANAGEMENT PROGRAM PLANNING PROGRAMS PUBLIC FINANCE REFORM PROCESS REFORM STRATEGIES REFORMS REORGANIZATION RESOURCE ALLOCATION RESULT RESULTS RETURN SERVICE DELIVERY SERVICE PROVIDER TARGETS TECHNICAL ASSISTANCE TECHNICAL ISSUES TRAINING PROGRAMS TRUST FUND TURNOVER USER USER FEEDBACK USERS WEB WITHDRAWAL
spellingShingle	ACCOUNTABILITY ACCOUNTING ADMINISTRATIVE COSTS ASYMMETRIC INFORMATION AUTONOMY BANK POLICY BEST PRACTICES BUDGET ALLOCATION BUDGET CONSTRAINTS BUREAUCRACY BUREAUCRATS BUYERS CAPACITY BUILDING CAPACITY-BUILDING CHANGE MANAGEMENT CIVIL SERVICE CONSOLIDATION CONSULTING SERVICES CUSTOMIZATION DEBT DECISION MAKERS DECISION MAKING DECISIONMAKING DEVELOPING COUNTRIES DEVELOPMENT BANK ECONOMIC COOPERATION ECONOMIC DEVELOPMENT EMERGING ECONOMIES EMPLOYMENT EVALUATION CAPACITY EXPENDITURE FINANCIAL CRISES FINANCIAL CRISIS FINANCIAL INFORMATION FINANCIAL MANAGEMENT FINANCIAL MANAGEMENT SYSTEM FINANCIAL REFORM FUND MANAGEMENT GOVERNMENT DEBT GOVERNMENT OFFICES GOVERNMENT REFORM GOVERNMENT SPENDING GOVERNMENT SUBSIDY IMPLEMENTATION PROCESS IMPLEMENTATION STRATEGY INCOME INNOVATIONS INSPECTION INTERNAL COMMUNICATIONS INTERNATIONAL BANK KNOWLEDGE SHARING LAWS LEGAL BASIS LEGISLATION LOCAL FINANCE MANAGEMENT DECISIONS MANAGEMENT SYSTEMS MANAGERS NATIONAL FINANCE NETWORKS OPEN ACCESS OPERATING COSTS ORGANIZATIONAL RESTRUCTURING ORGANIZATIONAL STRUCTURES ORGANIZATIONAL UNITS PB PERFORMANCE BUDGETING PERFORMANCE EVALUATION PERFORMANCE INDICATORS PERFORMANCE MANAGEMENT PHONE PILOT PROJECT POLICY GOALS POLITICAL ECONOMY PORTFOLIO PORTFOLIOS PRIVATE SECTOR PROBABILITY PROGRAM EFFECTIVENESS PROGRAM EVALUATION PROGRAM MANAGEMENT PROGRAM PLANNING PROGRAMS PUBLIC FINANCE REFORM PROCESS REFORM STRATEGIES REFORMS REORGANIZATION RESOURCE ALLOCATION RESULT RESULTS RETURN SERVICE DELIVERY SERVICE PROVIDER TARGETS TECHNICAL ASSISTANCE TECHNICAL ISSUES TRAINING PROGRAMS TRUST FUND TURNOVER USER USER FEEDBACK USERS WEB WITHDRAWAL Park, Nowook Choi, Jae-Young Making Performance Budgeting Reform Work : A Case Study of Korea
geographic_facet	East Asia and Pacific Korea, Republic of
relation	Policy Research Working Paper;No. 6353
description	Performance budgeting is considered one of the essential elements of public financial management reform and has been adopted in many countries. However, it continues to present a significant challenge within the budget process. This case study draws from change management theories to tell the inside story of performance budgeting reform in the Republic of Korea, including the background of the reform, the formation of the reform team, and how the team overcame resistance among stakeholders to implement and institutionalize the performance budgeting system. Policy implications include the importance of (1) strong support from top decision makers and (2) customization of the performance budgeting system to accommodate a country's cultural and socio-economic characteristics. The Korean case also demonstrates that stable, sustainable performance budgeting reform requires capacity building of relevant stakeholders and, sometimes, significant restructuring of organizations to accommodate the new systems.
format	Publications & Research :: Policy Research Working Paper
author	Park, Nowook Choi, Jae-Young
author_facet	Park, Nowook Choi, Jae-Young
author_sort	Park, Nowook
title	Making Performance Budgeting Reform Work : A Case Study of Korea
title_short	Making Performance Budgeting Reform Work : A Case Study of Korea
title_full	Making Performance Budgeting Reform Work : A Case Study of Korea
title_fullStr	Making Performance Budgeting Reform Work : A Case Study of Korea
title_full_unstemmed	Making Performance Budgeting Reform Work : A Case Study of Korea
title_sort	making performance budgeting reform work : a case study of korea
publisher	World Bank, Washington, DC
publishDate	2013
url	http://documents.worldbank.org/curated/en/2013/02/17211503/making-performance-budgeting-reform-work-case-study-korea http://hdl.handle.net/10986/13164
_version_	1764422850384494592

Making Performance Budgeting Reform Work : A Case Study of Korea

Similar Items