For the past two decades, many developing countries have begun to experiment with results-oriented reforms to make their governments more competitive. However, very few studies explore the question of the applicability and appropriateness of Western-oriented reforms in non-Western contexts. Based on theories of new institutionalism and institutional logics, this article examines some of the organizational, cultural, and political assumptions that are implicit in Western-styled reforms; how they may conflict with the institutional contexts of many developing countries; and how the conflicts may impact reform strategies and results. The article then recommends how future comparative research can focus more on inter-institutional layering problems. It also suggests a few hypotheses for future empirical works that are interested in exploring further the dynamics between institutional gap, implementation strategies, and leadership characteristics of results-oriented reforms.