International experience with PBB implementation
To date, PBB has not proven easy to implement. Problems have
included lack of basic financial control and performance data
systems; inconsistent political will; lack of appropriate incen-
tives; and gaps in alignment and integration within and across
government institutions and agencies (Montes and Andrews
2005; Roberts and Andrews 2005; Ronsholt and Andrews 2005).
Implementing agencies have had trouble agreeing on perform-
ance indicators, integrating costing systems with performance
information and deciding how reforms should be adapted in
the context of decentralization (Grizzle and Pettijohn 2002;
Kong 2005; Radin 2006). Moreover, although reforms have
been implemented in many countries in Africa, Southeast Asia