A Comparative Study of Budgetary and Financial Management Reforms: The Cases of Australia, New Zealand, and Sweden

This article attempts to provide an institutional account of budgetary and financial management reform experiences of Australia, New Zealand, and Sweden. Despite some similarities in the genesis of reform, the content and sequence of reform programs differ among these countries. A vital question explored here is what are the factors that account for the divergent paths of public management reforms. In explaining observed differences among the countries, this article pays particular attention to not only the formal structural arrangements but also the distinctive national public sector traditions and the relationship between the government and societal groups.