Budgetary Process (budgetary + process)

Distribution by Scientific Domains
Business, Economics, Finance and Accounting83%

Selected Abstracts

A NEW THEORY OF THE BUDGETARY PROCESS

ECONOMICS & POLITICS, Issue 1 2006
SOUMAYA M. TOHAMY
This paper offers an alternative to the view that budgetary decisions are incremental because they are complex, extensive, and conflicted. Our model interprets incrementalism as the result of a legislative political strategy in response to interest group politics and economic conditions. Accordingly, a legislator chooses between single-period budgeting or multiperiod budgeting, where single-period budgeting is associated with a greater chance of non-incremental budgeting outcomes. We use a statistical procedure developed by Dezhbakhsh et al. (2003) for identifying non-incremental outcomes to test the implications of the model. Results support the model's predictions: a higher discount rate and a persistently large deficit appear to cause departures from incremental budgeting; Democrats' control over the political process have a similar effect, while a higher inflation rate has an opposite effect. [source]

Managing the Budgetary Process in a Hung Council

PUBLIC ADMINISTRATION, Issue 4 2000
Steve Leach
This paper examines the impact of a change in 1994 from majority control to no overall control on the operation of a strategic medium-term budget and policy plan-ning process in Kirklees MBC. Six hypotheses are set out regarding the changes that might have been anticipated in the budget process, in the light of recent trends in the approach to budgeting in British local government, and the particular political context and recent political history of the authority. Use is made of a diary kept by a participant observer (who is also one of the authors) to document and analyse key events in the budget process. The six hypotheses are examined against the evi-dence, and with some exceptions are confirmed. It is concluded that Kirklees's well-structured budget process did survive the transition to no overall control, but not without considerable difficulty. Careful management from the Executive Board, especially in brokering discussion, was a critical factor and highly advantageous to the success of the process. [source]

The Politics of Court Budgeting in the States: Is Judicial Independence Threatened by the Budgetary Process?

PUBLIC ADMINISTRATION REVIEW, Issue 4 2003
James W. Douglas
Judicial independence in American politics has been hailed as a means of preserving individual liberty and minority rights against the actions of the majoritarian branches of government. Recently, however, legal professionals and scholars of the courts have begun to question the magnitude of judicial independence, suggesting that budgeting and finance issues pose a threat to judicial independence. This article explores whether state judiciaries are being threatened on this front by soliciting the perceptions of key state officials. Using surveys of court administrators, executive budget officers, and legislative budget officers in the states, we examine three aspects of the politics of judicial budgeting: competing for scarce resources, interbranch competition, and pressure to raise revenues. The survey responses suggest that, in a substantial number of states, judicial independence has, at times, been threatened by interbranch competition and pressures to raise revenues. [source]

Budgeting in Catholic Parishes: An Exploratory Study

FINANCIAL ACCOUNTABILITY & MANAGEMENT, Issue 1 2001
Ron Kluvers
In this paper an aspect of accounting, namely budgeting, has been studied in an organizational context. According to Booth (1993) churches represent ,extreme cases' in which to study the impact of accounting. Following on from Laughlin (1988) Booth considered the sacred and secular divide to be a significant element in the use of accounting by church organizations. The parishes of the Catholic Archdiocese of Melbourne form the context of this study in which evidence is sought for the sacred and secular divide by studying the role of budgeting in the parish. Questions were asked regarding participation in the budgetary process and the development and use of the budget. It was found that there was little consultation or participation in the budgetary process and that the use of the budget was restricted. These findings suggest that the sacred and secular divide operates at the parish level. [source]

Surplus Expenditures: A Case Study of Colorado

PUBLIC BUDGETING AND FINANCE, Issue 4 2001
Barry W. Poulson
In this study the concept of surplus expenditures is introduced, and a theory of surplus expenditures is explored. The study examines the disposition of surplus revenues that emerged from the imposition of a binding tax and spending limit in Colorado. The study concludes that the accumulation of surplus revenue requires a major overhaul of budgetary reporting and decision making to reflect the impact of binding tax and spending limits on the budgetary process. The reporting recommendations are designed to make the budget more transparent and provide both taxpayers and legislators the information they need to make more rational decisions. The policy recommendations explore options for a more efficient and equitable disposition of surplus revenue. [source]

Legislating Against Climate Change: A UK Perspective on a Sisyphean Challenge

THE MODERN LAW REVIEW, Issue 3 2009
Article first published online: 1 MAY 200, Mark Stallworthy
The UK's Climate Change Act offers a framework for civil society to achieve ,low carbon' realignment through to 2050. The Act is reviewed for its coherence as a mechanism for directing future policy. The legislation establishes a carbon budgetary process, mandates greenhouse gas reduction targets and strategies, and imposes a novel range of duties supported by processes for ensuring transparency concerning progress. Following an overview of climate change risks and likely economic consequences, the analysis identifies selected regulatory strategies. It explores the main statutory features, with an emphasis upon the implications of imposing mandatory duties on decision makers. An evaluation of the key policy choice of emissions trading is informed by perspectives of environmental justice, in particular as to questions of equitable burden-sharing in relation to impacts of climate change and related policies. A concluding section summarises reasonable expectations and ongoing challenges. [source]