Are Laws Needed for Public Management Reforms? An International Comparison, by Ian Lienert, IMF Working Paper No 05/62

This Working Paper should not be reported as representing the views of the IMF. The views expressed in this Working Paper are those of the author(s) and do not necessarily represent those of the IMF or IMF policy. Working Papers describe research in progress by the author(s) and are published to elicit comments and to further debate. There has been widespread adoption of new laws to support new public management. In many countries that have implemented comprehensive and deep reforms, new or amended laws have fundamentally changed the role of the state and the budget processes supporting it. Paradoxically, far-reaching modifications to the legal framework for public management have been strongest in countries that often rely on executive decrees for introducing reforms. This reflects the fundamental nature of the changes, including introducing performanceoriented budgeting and enhancing fiscal transparency and accountability. Differences in political systems, policy preoccupations, administrative arrangements and legal cultures will prevent globalization of the legal framework for public management. JEL Classification Numbers: E62, H11, H30, H50, H61, H67, H87, K10, P51