Abstract
Concepts such as lesson-drawing, policy diffusion, policy transfer and, more recently, “isomorphic mimicry” have been used to suggest that, over time, administrative practices, policies and governance systems across countries are converging. Three different sources of data are used to examine the extent of convergence in the roles of legislatures in budget processes. Taken together, there is very limited evidence of convergence despite the efforts of entities such as the International Budget Partnership or and the Organization of Economic Cooperation and Development.