Implementation Issues of Outcomes-Based Budgeting in an Egyptian Government Agency

Ahmed Othman Rashwan Kholeif

Research output: Contribution to Book/ReportChapterpeer-review


The aim of this chapter is to analyze the difficulties faced by an Egyptian government agency in implementing outcomes-based budgeting (OBB). Longitudinal qualitative case study data are collected from interviews, observations, discussions, and documentary analysis, and from publicly available reports. Halliday and Carruthers’ (2007) recursivity of law is used to analyze the implementation issues of OBB in the case study. The findings identify a number of implementation issues, namely the difficulties to operationalize OBB, the use of OBB as a complementary tool, two competing reforms to overcome the financial crisis in Egypt, and the degree of involvement of World Bank experts.
Original languageEnglish
Title of host publicationPublic Sector Reform and Performance Management in Emerging Economies
Subtitle of host publicationOutcomes-Based Approaches in Practice
EditorsZahirul Hoque
Place of PublicationNew York
PublisherRoutledge, Taylor & Francis Group
Number of pages22
ISBN (Electronic)9781003004103
Publication statusPublished - 24 May 2021


  • Accountability
  • Outcomes-based budgeting
  • Recursivity
  • Egypt
  • World Bank.


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