ANDREWS, Matthew <br/><br/>
A theory-based approach to evaluating budget reforms 

 -  2002 
<br/><br/> This article looks at budget reform evaluation. It suggests a theoretical approach to such evaluation that requires budgeters a look at the effects of reform on behavior within the budgeting process, not just adherence to reform rules or achievement of fiscal outcomes. The approach focuses reform evaluation on the degree to which reforms counter common failures in budgeting. The approach is applied to a study of planning, programing, and budgeting reform in South African municipalities. This application shows the potential of a theoretical evaluation approach, as it yields details of reform performance that would not emerge from traditional evaluation approaches