Associate Professor Joanne Kelly

BBus(Hons) PhD Griff.
Associate Professor
Director, ANZSOG (NSW)

F10 - Law School (Camperdown)
The University of Sydney

Telephone +61 2 9931 9434

Website Contact details

Biographical details

Associate Professor Joanne Kelly specializes in examining the techniques, politics and practice of public budgeting from a comparative perspective.

She has worked in both government and academia, including four years as academic advisor and research fellow at the Treasury Board Secretariat of Canada. Assoc. Prof. Kelly has collaborated with practitioners and academics in Australia, Britain, the US, and she has worked with the Privy Council Office in Canada, Her Majesty's Treasury in the UK, the General Accounting Office in Washington DC, the International Association of Supreme Auditor Offices, and the Financial Management Institute of Canada. In 2002 the OECD asked her to co-direct a study that examined reallocation in twelve member-countries. This report formed the basis of extensive discussions in the OECD working groups of Senior Budget Officials, and the Committee for Chairs of Parliamentary Committees.

Assoc. Prof Kelly has authored reports, articles and book chapters on this topic, co-authored the book Managing Public Expenditures in Australia, and is current working on a second co-authored book entitled The Art of Budgetary Control.

Selected grants

2007

  • Improving Expenditure Efficiency: linking the planning and budgeting systems; Kelly J; International Monetary Fund/default.
  • Shaping the Strategic Centre; Kelly J, Bentely T, Norman R; Australia New Zealand School of Government/default.

2005

  • Expenditure Management in Canada: is results-based budgeting the way forward?; Kelly J; Treasury Board of Canada/default.
  • Opening the public purse: problems of sustained reallocation in Australia, Canada and the UK; Kelly J; University of Sydney/Early Career Researcher.

2001

  • Reallocation tools and capacity in 10-country OECD countries; Kelly J; Organisation for Economic Co-operation and Development/Commissioned work.
  • Budgetary Institutions and Budget Outcomes: how do cabinet budget institutions impact on the capacit; Kelly J; Government of Canada/Visiting Fellowship.

2000

  • Accrual budgeting reforms in Australia, Canada and the UK: same reform; different objectives; Kelly J; Government of Canada/Visiting Fellowship to the Treasury Board Secretariat.

Selected publications & creative works

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Edited Books

  • Kelly, J., Kraan, D. (2005). Reallocation: the role of budget institutions. Paris: OECD.
  • Wanna, J., Kelly, J., Forster, J. (2001). Managing Public Expenditures in Australia. Australia: Allen and Unwin.

Book Chapters

  • Kelly, J., Rubin, M. (2005). Budget and Accounting Reforms. In Ferlie, E., Lynn, L. and Pollitt, C. (Eds.), The Oxford Handbook of Public Management, (pp. 563-590). New York: Oxford University Press.
  • Kelly, J., Lindquist, E. (2003). Metamorphosis in Kafka's Castle: the changing balance of power among the central budget agencies of Canada. In John Wanna, Lotte Jensen , Jouke de Vries (Eds.), Controlling Public Expenditure: the Changing Roles of Central Budget Agencies – Better Guardians?, (pp. 85-105). London: Edward Elgar Publishing.
  • Kelly, J. (2003). Pursuit of an elusive ideal: review and reallocation under the Chretien Government. In Bruce Doern (Eds.), How Ottawa Spends 2003-2004; Regime Change and Policy Shift, (pp. 118-134). USA: Oxford University Press.

Journals

  • Kelly, J., Wanna, J. (2002). Twin Reforms: Crashing-through with Accrual-Output Price Budgeting in Australia: technical adjustment or a new way of doing business? International Review of Public Administration, 34(1), 94-111.
  • Kelly, J. (2001). Accrual budgeting in Australia: getting behind the myth to learn some lessons. Financial Management Institute Journal, 12(3), 12-17.
  • Kelly, J. (2001). Don’t believe the mythology! Accrual Budgeting in Australia and lessons for Canada. Financial Management Institute Journal, 12(2), 17-21.

Conferences

  • Kelly, J. (2007). Does performance measurement drive or stifle innovation? Lessons from Australia. Second International Conference on Performance Measurement and Government Innovation, China.
  • Kelly, J. (2006). From the Sydney Opera House to Wembley Stadium: Issues and Debates in Capital Budgeting. Workshop on future directions in Capital Budgeting, London.
  • Kelly, J. (2005). International perspectives on the role of national legislatures in public financial oversight – key issues and consideration. The role of the legislature in public finance oversight, Vietnam.
  • Kelly, J. (2003). Budget Institutions and reallocation: Initial findings and issues for discussion. Annual Meeting of Senior Budget Officials, Rome.
  • Kelly, J. (2003). Budgetary Institutions and Expenditure Reallocation: case studies and themes for discussion and analysis. OECD workshop on The Political Economy of Reallocation, Paris.
  • Kelly, J. (2003). Concluding comments: Emerging themes in the analysis of reallocation. OECD workshop on The Political Economy of Reallocation, Paris.
  • Kelly, J. (2003). Defining the role of parliamentarians in periods of budget uncertainty. 3rd annual meeting of Chairpersons of Parliamentary Budget Committees, Italy.
  • Kelly, J. (2003). Reallocation: the international experience. TBS-Finance symposium, Ottawa.
  • Kelly, J. (2002). Accrual budgeting – what does it mean for Canada? Certified General Accountants of Ontario: Public Sector PD Week, Toronto.
  • Kelly, J. (2001). Accrual Budgeting: what is it and why do it? 8th meeting of the Public Debt Committee, International Organisation for Supreme Audit Institutions (INTOSAI), Toronto.
  • Kelly, J. (2001). Advancing the reform of budgetary systems in Canada. Financial Information Systems Forum, Congress Centre Ottawa.
  • Kelly, J. (2001). From Kafka’s Castle to the Village Bazaar: changing roles of CBA in Canada. Changing Roles of Central Budget Agencies, University of Leiden, The Hague.
  • Kelly, J. (2001). Let’s talk budgets: the difference between accrual reports, accounting and budgeting. Public Sector Accounting Board, Canadian Institute of Chartered Accountants, Toronto.
  • Kelly, J. (2001). TBS redefined: can the management board be a budget office? Financial Management Institute of Canada, Ottawa Congress Centre.

Report

  • Kelly, J. (2006). Appropriating for Results: lessons from Australia for the Government of Canada.

Other

  • Kelly, J. (2007), Discussion Paper: Designing Effective Institutions for Expenditure Review: lessons from international experience.
  • Kelly, J. (2007), Paper: Prioritization, reallocation and the design of budget systems: lessons from the OECD.
  • Kelly, J. (2005), Discussion Paper: Developing a system of review-based budgeting: organisational implications.
  • Kelly, J. (2005), Discussion Paper: Expenditure Review and the role of Cabinet.
  • Kelly, J. (2005), Discussion Paper: Slaughtering the Sacred Cows: reallocation in a time of static budgets.
  • Kelly, J. (2004), Discussion Paper: Redefining the role of budget analysts: a comparative study.
  • Kelly, J. (2004), Discussion Paper: Where now with the Spending Review: a discussion paper for HM Treasury.
  • Kelly, J. (2002), Discussion Paper: A survey of resource re-allocation tools: some initial findings.
  • Kelly, J. (2002), Discussion Paper: Addressing the reallocation issue: what do we really mean?.
  • Kelly, J. (2002), Discussion Paper: Explaining the changing role of central budget agencies in Canada.
  • Kelly, J. (2001), Discussion Paper: An examination of budgetary reform in the UK under Blair.
  • Kelly, J. (2001), Discussion Paper: Applicability of a three-year expenditure management cycle in Canada.
  • Kelly, J. (2001), Discussion Paper: Budget games and the changing role of TBS program analysts.
  • Kelly, J. (2001), Discussion Paper: Cabinet machinery options for increasing the capacity for expenditure review.
  • Kelly, J. (2001), Discussion Paper: Do the UK reforms provide any options for reducing workload in TBS?.
  • Kelly, J. (2001), Discussion Paper: Guardians, spenders and the role of TBS.
  • Kelly, J. (2001), Discussion Paper: Impact and unanticipated consequences flowing from Finance's information monopoly.
  • Kelly, J. (2001), Discussion Paper: Restructuring the Expenditure Management System in Canada: is this a 'wicked' problem?.
  • Kelly, J. (2001), Paper:'The Messy Politics of Modern Budgeting: EMS in Australia and Canada', presented to the School of Public Administration, University of Victoria.

Research Reports

  • Kelly, J. (2008). The administration of Australian government grant Programs, Australia, Australia: Australian Government.

2008

  • Kelly, J. (2008). The administration of Australian government grant Programs, Australia, Australia: Australian Government.

2007

  • Kelly, J. (2007), Discussion Paper: Designing Effective Institutions for Expenditure Review: lessons from international experience.
  • Kelly, J. (2007). Does performance measurement drive or stifle innovation? Lessons from Australia. Second International Conference on Performance Measurement and Government Innovation, China.
  • Kelly, J. (2007), Paper: Prioritization, reallocation and the design of budget systems: lessons from the OECD.

2006

  • Kelly, J. (2006). Appropriating for Results: lessons from Australia for the Government of Canada.
  • Kelly, J. (2006). From the Sydney Opera House to Wembley Stadium: Issues and Debates in Capital Budgeting. Workshop on future directions in Capital Budgeting, London.

2005

  • Kelly, J., Rubin, M. (2005). Budget and Accounting Reforms. In Ferlie, E., Lynn, L. and Pollitt, C. (Eds.), The Oxford Handbook of Public Management, (pp. 563-590). New York: Oxford University Press.
  • Kelly, J. (2005), Discussion Paper: Developing a system of review-based budgeting: organisational implications.
  • Kelly, J. (2005), Discussion Paper: Expenditure Review and the role of Cabinet.
  • Kelly, J. (2005), Discussion Paper: Slaughtering the Sacred Cows: reallocation in a time of static budgets.
  • Kelly, J. (2005). International perspectives on the role of national legislatures in public financial oversight – key issues and consideration. The role of the legislature in public finance oversight, Vietnam.
  • Kelly, J., Kraan, D. (2005). Reallocation: the role of budget institutions. Paris: OECD.

2004

  • Kelly, J. (2004), Discussion Paper: Redefining the role of budget analysts: a comparative study.
  • Kelly, J. (2004), Discussion Paper: Where now with the Spending Review: a discussion paper for HM Treasury.

2003

  • Kelly, J. (2003). Budget Institutions and reallocation: Initial findings and issues for discussion. Annual Meeting of Senior Budget Officials, Rome.
  • Kelly, J. (2003). Budgetary Institutions and Expenditure Reallocation: case studies and themes for discussion and analysis. OECD workshop on The Political Economy of Reallocation, Paris.
  • Kelly, J. (2003). Concluding comments: Emerging themes in the analysis of reallocation. OECD workshop on The Political Economy of Reallocation, Paris.
  • Kelly, J. (2003). Defining the role of parliamentarians in periods of budget uncertainty. 3rd annual meeting of Chairpersons of Parliamentary Budget Committees, Italy.
  • Kelly, J., Lindquist, E. (2003). Metamorphosis in Kafka's Castle: the changing balance of power among the central budget agencies of Canada. In John Wanna, Lotte Jensen , Jouke de Vries (Eds.), Controlling Public Expenditure: the Changing Roles of Central Budget Agencies – Better Guardians?, (pp. 85-105). London: Edward Elgar Publishing.
  • Kelly, J. (2003). Pursuit of an elusive ideal: review and reallocation under the Chretien Government. In Bruce Doern (Eds.), How Ottawa Spends 2003-2004; Regime Change and Policy Shift, (pp. 118-134). USA: Oxford University Press.
  • Kelly, J. (2003). Reallocation: the international experience. TBS-Finance symposium, Ottawa.

2002

  • Kelly, J. (2002). Accrual budgeting – what does it mean for Canada? Certified General Accountants of Ontario: Public Sector PD Week, Toronto.
  • Kelly, J. (2002), Discussion Paper: A survey of resource re-allocation tools: some initial findings.
  • Kelly, J. (2002), Discussion Paper: Addressing the reallocation issue: what do we really mean?.
  • Kelly, J. (2002), Discussion Paper: Explaining the changing role of central budget agencies in Canada.
  • Kelly, J., Wanna, J. (2002). Twin Reforms: Crashing-through with Accrual-Output Price Budgeting in Australia: technical adjustment or a new way of doing business? International Review of Public Administration, 34(1), 94-111.

2001

  • Kelly, J. (2001). Accrual budgeting in Australia: getting behind the myth to learn some lessons. Financial Management Institute Journal, 12(3), 12-17.
  • Kelly, J. (2001). Accrual Budgeting: what is it and why do it? 8th meeting of the Public Debt Committee, International Organisation for Supreme Audit Institutions (INTOSAI), Toronto.
  • Kelly, J. (2001). Advancing the reform of budgetary systems in Canada. Financial Information Systems Forum, Congress Centre Ottawa.
  • Kelly, J. (2001), Discussion Paper: An examination of budgetary reform in the UK under Blair.
  • Kelly, J. (2001), Discussion Paper: Applicability of a three-year expenditure management cycle in Canada.
  • Kelly, J. (2001), Discussion Paper: Budget games and the changing role of TBS program analysts.
  • Kelly, J. (2001), Discussion Paper: Cabinet machinery options for increasing the capacity for expenditure review.
  • Kelly, J. (2001), Discussion Paper: Do the UK reforms provide any options for reducing workload in TBS?.
  • Kelly, J. (2001), Discussion Paper: Guardians, spenders and the role of TBS.
  • Kelly, J. (2001), Discussion Paper: Impact and unanticipated consequences flowing from Finance's information monopoly.
  • Kelly, J. (2001), Discussion Paper: Restructuring the Expenditure Management System in Canada: is this a 'wicked' problem?.
  • Kelly, J. (2001). Don’t believe the mythology! Accrual Budgeting in Australia and lessons for Canada. Financial Management Institute Journal, 12(2), 17-21.
  • Kelly, J. (2001). From Kafka’s Castle to the Village Bazaar: changing roles of CBA in Canada. Changing Roles of Central Budget Agencies, University of Leiden, The Hague.
  • Kelly, J. (2001). Let’s talk budgets: the difference between accrual reports, accounting and budgeting. Public Sector Accounting Board, Canadian Institute of Chartered Accountants, Toronto.
  • Wanna, J., Kelly, J., Forster, J. (2001). Managing Public Expenditures in Australia. Australia: Allen and Unwin.
  • Kelly, J. (2001), Paper:'The Messy Politics of Modern Budgeting: EMS in Australia and Canada', presented to the School of Public Administration, University of Victoria.
  • Kelly, J. (2001). TBS redefined: can the management board be a budget office? Financial Management Institute of Canada, Ottawa Congress Centre.

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