Zahirul Hoque PhD (Manchester), FCPA, FCMA is a Professor of Management Accounting/Public Sector and Executive Director of the Centre for Public Sector Governance, Accountability and Performance in the La Trobe Business School at La Trobe University, Melbourne, Australia.

• PART I. Introduction and context. 1. Public Sector Reform and Performance Management in Developed Economies: Outcomes-Based Approaches in Practice: An introduction Zahirul Hoque. PART II. Australasia. 2. From inputs-outputs to outcome-based approaches to government budgeting: Insights from Australia Zahirul Hoque and Thiru Thiagarajah. 3. Outcome-based metrics and research measurement in Australian higher education Ann Sardesai and James Guthrie. 4. Embedding a risk management framework in public sector governance, performance and accountability practices: Insights from Australia Tarek Rana. 5. Managing Wellbeing Outcomes-Based Approach to Public Sector Accountability in New Zealand Umesh Sharma. Part III. U.K. and Europe. 6. Results, Results, Results: Can Outcome Budgeting Deliver? Irvine Lapsley and Arthur Midwinter. 7. Outcome Orientation in Austria: How Far Can Late Adopters Move? Tobias Polzer and Johann Seiwald. 8. Common chart of accounts: Calculating unit costs at universities Jesper M. Banghøj, Leif Christensen, Jytte Gambo Larsen, Carsten Rohde, Thomas Skinnerup and Peter Skærbæk. 9. The Chain of Control in Results-Based Management in Finnish Universities Marko Järvenpää, Kirsi-Mari Kallio, Tomi Kallio and Antti Rautiainen. 10. Outcome-based performance budgeting in German and Dutch local government Christoph Reichard and Jan van Helden. 11. Performance measurement and management in co-production: An explorative analysis Pasquale Ruggiero, Daniela Sorrentino and Riccardo Mussari. 12. Toward outcome-based approaches in higher education in two Nordic countries Giuseppe Grossi, Eva Lövstål, Sara Giovanna Mauro and Lotta-Maria Sinervo. 13. The (non-)adoption of outcome-based performance management: evidence from Swedish central government Sven Modell. 14. Performance budgeting across government levels in Russia: from dialogic aspirations to monologic implementation Evgenii Aleksandrov, Igor Khodachek and Anatoli Bourmistrov. Part IV. North America. 15. Performance Budgeting Reform in the U.S. – An Unfinished Journey Alfred Tat-Kei Ho. 16. Performance metrics as moral inscriptions: Ontario’s changing University funding model Matthäus Tekathen, Majidul Islam and Gary Spraakma. 17. Visual boards as a medium for a relational-based approach Elodie Allain, Celia Lemaire and Lux Gulliver