Results-oriented budgeting in Egypt

2.0 CASES OF COUNTRIES INVOLVED IN RESULTS-ORIENTED BUDGETING: EXPERIENCES 
AND LESSONS LEARNT
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Over the last decade, countries around the world have undertaken reform with the aim of improving the 
relevance and effectiveness of public services and the quality of public sector management. A key aspect of 
most reform processes is a focus on results and, in particular, on outcomes.
Recently, the performance of public sector programs and their managers has been judged largely by their inputs, 
activities and outputs. This approach, however, is being questioned. One of the major factors behind many 
reform initiatives is a concern that government too often is preoccupied with process and following of rules, 
while the benefits realized from public sector expenditures and activities remain unclear.
The importance of results and outcomes
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was reinforced by the experiences of the countries presented 
hereunder. The sources of pressure that influenced these initiatives and the rationale behind such undertakings 
varied considerably from country to country, but in all cases they were driven by a political imperative to 
demonstrate results of key importance to both the political leadership and citizenry. The following is a synopsis 
of this. In Uganda and Tanzania, the key driver was the desire to achieve tangible poverty reductions. In Chile, 
the recent democratization set a government imperative to demonstrate responsiveness in providing services to 
citizens. In Spain, the transition from autocracy to democracy coupled with a notable decentralization from 
centralized to autonomous governments resulted in a marked increase in spending that was not witnessed in 20 
years. In Canada and the United Kingdom, the increased pressure to demonstrate the value of public 
expenditures and their resulting benefits was the major trigger. In the United States, the widespread 
accountability measures and surveillance of government were the main driving force. In Egypt
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the imperative 
for reform was linked to comprehensive administrative and political reforms and modernization of public 
services. 

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Interdisciplinary Journal of Research in Business ISSN: 2046-7141
Vol. 2, Issue. 9, (pp.13- 25)