Abstract
This chapter discusses a different angle and explores how performance budgeting should be conceptualized theoretically and how practice may inform future theoretical development. There are multiple rationalities in the budgetary process. Technical rationality is to enhance the efficiency and effectiveness of resource allocation in program activities given a specified level of appropriated resources and a set of specified policy and program goals. The practices of performance budgeting in various countries also show that different types of users are involved. Some countries may only involve budget and departmental officials within the executive branch and then report the results to the legislature. There may be different depths of user involvement in terms of performance information usage. Given the diverse purposes and practices of performance budgeting across countries, the criteria of success for the reforms should be understandably complex. The chapter focuses on how success of performance budgeting should be re-defined.
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