Sammendrag:

Integrating performance information into budgeting, managing and reporting has become a common component of good public and not-for-profit management. In many jurisdictions, efforts to do so have been under way for many years, yet progress is usually seen as slow at best. It is also clear that, while much has been learned, many challenges remain; few organizations would argue they have been completely successful. The paper argues that implementing results-based management-type initiatives is difficult because to do so impacts throughout an organization. Many of the key challenges are organizational challenges rather than technical: implementing resultsbased management is not primarily a measurement problem. A discussion is provided of 12 key challenges to results-based management, identifying the challenge, noting the experience others have had in relation to the challenge and providing lessons and suggestions for dealing with them.