Public Budgeting (public + budgeting)

Distribution by Scientific Domains


Selected Abstracts


Challenges Confronting Contemporary Public Budgeting: Retrospectives/Prospectives from Allen Schick

PUBLIC ADMINISTRATION REVIEW, Issue 2 2010
Naomi Caiden
For nearly half a century, Allen Schick's works have explored and analyzed central issues in the role of budgets in modern government. In 2009, the Organisation for Economic Co-operation and Development published Evolutions in Budgetary Practice: Allen Schick and the OECD Senior Budget Officials, a selection of his work, together with new chapters. The book traces developments in budget practices and reforms since the 1980s, relating them to changes in the role of government, and discusses challenges to contemporary budgeting and how they might be met. This collection provides an invaluable insight into Schick's thinking about public budgeting: a perspective on the past, a practical resource for the present, and a guide to the future. [source]


Local Budgeting and Finance: 25 Years of Developments

PUBLIC BUDGETING AND FINANCE, Issue 4s 2005
DANIEL R. MULLINS
This article traces developments in budgeting and finance at the local government level over the past 25 years. In doing so, it uses the 290 related articles published in Public Budgeting & Finance over this period as its foundation and as a sieve for topic selection. Specific attention is directed to intergovernmental finance, financial management, budgeting and budget reform, alternative service delivery, and capital budgeting. The intent is to sift through important developments in each area, highlight their significance at the time and their importance to the present and future. [source]


The State of State Budget Research

PUBLIC BUDGETING AND FINANCE, Issue 4s 2005
IRENE RUBIN
This essay examines the research on state budgeting that has appeared in Public Budgeting & Finance since its founding, with a view to summarizing the key themes and outlining what we have yet to learn. It also offers some suggestions for future research strategies, how to pick topics and cases, and theorize about the findings. The goal is not to utilize theories from other fields which may or may not be relevant to budgeting, but to theorize about what we know and get to a deeper level of understanding. [source]


Mapping a Field's Development: 20 Years of ABFM Conferences

PUBLIC BUDGETING AND FINANCE, Issue 3 2009
W. BARTLEY HILDRETH
Public budgeting and financial management has grown into a vibrant and productive research field of study with multiple journals and conferences devoted to the topic. One way to map the field's development is to examine the participants and topics covered in its longest-running dedicated gathering of researchers, the 20 annual conferences of the Association for Budgeting and Financial Management (ABFM). This article traces the 20-year history and composition of ABFM in terms of the participants and topics. It documents the evolution of the field and provides clues to the future direction of public budgeting and financial management published research. [source]


Canadian Provincial Budget Outcomes: A Long,run and Short,run Perspective

FINANCIAL ACCOUNTABILITY & MANAGEMENT, Issue 4 2002
Christopher G. Reddick
This paper tests a theory of public budgeting as a long,run and short,run process. In this model, political decision makers strive to achieve budgetary balance over the long,run but are constrained in the short,run and follow incremental decision,making. First, the budget equilibrium theory is elaborated upon and is used to explain the relationship between revenues, expenditures, and debt along with control variables one being provincial general elections. Second, the interaction between these variables is tested with a vector error correction model for each of the Canadian provinces using annual data between 1961 and 2000. The results show that in the long,run the driving force of provincial budgeting was expenditure control initiatives in seven of the ten provinces. In the short,run, incrementalism occurred in all of the provinces and a political business cycle was evident in six provinces. [source]


Challenges Confronting Contemporary Public Budgeting: Retrospectives/Prospectives from Allen Schick

PUBLIC ADMINISTRATION REVIEW, Issue 2 2010
Naomi Caiden
For nearly half a century, Allen Schick's works have explored and analyzed central issues in the role of budgets in modern government. In 2009, the Organisation for Economic Co-operation and Development published Evolutions in Budgetary Practice: Allen Schick and the OECD Senior Budget Officials, a selection of his work, together with new chapters. The book traces developments in budget practices and reforms since the 1980s, relating them to changes in the role of government, and discusses challenges to contemporary budgeting and how they might be met. This collection provides an invaluable insight into Schick's thinking about public budgeting: a perspective on the past, a practical resource for the present, and a guide to the future. [source]


Mapping a Field's Development: 20 Years of ABFM Conferences

PUBLIC BUDGETING AND FINANCE, Issue 3 2009
W. BARTLEY HILDRETH
Public budgeting and financial management has grown into a vibrant and productive research field of study with multiple journals and conferences devoted to the topic. One way to map the field's development is to examine the participants and topics covered in its longest-running dedicated gathering of researchers, the 20 annual conferences of the Association for Budgeting and Financial Management (ABFM). This article traces the 20-year history and composition of ABFM in terms of the participants and topics. It documents the evolution of the field and provides clues to the future direction of public budgeting and financial management published research. [source]


Effects of Administrators' Aspirations, Political Principals' Priorities, and Interest Groups' Influence on State Agency Budget Requests

PUBLIC BUDGETING AND FINANCE, Issue 2 2007
JAY EUNGHA RYU
This article addresses a long-standing question in public budgeting: What factors influence bureau/agency budget request decisions? Empirical results confirm the complexity of variables that explain different levels of budget requests by over 1,000 state administrative agencies. The expected significant influence of administrator (agency head) aspirations was clearly present. But other important sources enter into the decision of agencies to satisfy rather than maximize. These include the strategic roles, activities, and priorities of governors, legislatures, and interest groups. These political principals' influence operates to constrain, discipline, or even augment agency budget requests. [source]


A General Empirical Law of Public Budgets: A Comparative Analysis

AMERICAN JOURNAL OF POLITICAL SCIENCE, Issue 4 2009
Bryan D. Jones
We examine regularities and differences in public budgeting in comparative perspective. Budgets quantify collective political decisions made in response to incoming information, the preferences of decision makers, and the institutions that structure how decisions are made. We first establish that the distribution of budget changes in many Western democracies follows a non-Gaussian distribution, the power function. This implies that budgets are highly incremental, yet occasionally are punctuated by large changes. This pattern holds regardless of the type of political system,parliamentary or presidential,and for level of government. By studying the power function's exponents we find systematic differences for budgetary increases versus decreases (the former are more punctuated) in most systems, and for levels of government (local governments are less punctuated). Finally, we show that differences among countries in the coefficients of the general budget law correspond to differences in formal institutional structures. While the general form of the law is probably dictated by the fundamental operations of human and organizational information processing, differences in the magnitudes of the law's basic parameters are country- and institution-specific. [source]