“…Many studies on public budgeting have employed PET to examine and explain the occurrence of budget punctuations across diverse circumstances. For example, studies have investigated budgetary changes in democratic and highly centralized political systems across four distinct countries (Baumgartner et al, 2017), examined Nepalese budget punctuation patterns under various political changes and economic challenges (Guragain & Lim, 2019), analyzed Macao's budgetary punctuation patterns before and after its transition to Chinese control (Li et al, 2022), discussed how the Eurozone crisis and the pandemic acted as triggers for Italian budget punctuation (Cavalieri, 2023), and extended the PET literature to explore the impacts of political and institutional changes on the directions and frequencies of budget punctuation (Myaing & Lim, 2023). This study also uses PET to examine how the different patterns of budget changes affected public service performance before and after Myanmar's budget reform.…”