Governments are under increasing pressure to produce-and to demonstrate-results in terms of their mission. Over the last decade, countries around the world have undertaken reforms with the aim of improving the relevance and effectiveness of public services and the quality of public sector management. Integrating Performance and Budgets showcases attempts by federal and state governments, as well as a mix of developed and developing countries, to introduce performance or results-oriented budgeting and management as a means to support better decision making and accountability.
Jonathan D. Breul is a Partner, IBM Global Business Services, and Senior Fellow, IBM Center for the Business of Government. Carl Moravitz is a recognized expert in the federal budget process, with over 30 years of experience in managing and directing budgets, including multiple and geographic financial plans for large and diverse organizations.