Beyond ‘best practice’ and ‘basics first’ in adopting performance budgeting reform

Performance‐based reforms pose a challenge for governments, especially in developing countries. In the 1990s a ‘best practice’ approach characterises such reform, as likely to fail and to introduce risk and instability into governance processes. An intuitive ‘basics first’ approach was suggested instead, whereby governments foster performance‐based reforms through first developing ‘budget basics’. The current article analyses experience in seven cases of performance‐based reform to examine whether evidence exists to validate this approach. It advises that reformers move beyond ‘best practice’ and ‘basics first’ and design models and reforms around ‘other factors’ influencing progress.