Budgeting: A Comparative Theory of the Budgeting Process

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Transaction Publishers, Jan 1, 1986 - Business & Economics - 403 pages
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In this completely revised edition of his classic work, Aaron Wildavsky collects in one place the existing knowledge on budgeting. Realistic budgets are an expression of practical politics. Budgeting is so basic it reveals the norms by which men live in a particular political culture. In dealing directly with the universe of governmental activity, Wildavsky uses reliable accounts of how budgeting is carried on to capture a great deal of national political life. The focus is explicitly comparative. After developing a general theory of budgeting; he analyzes four rich countries - Britain, France, Japan, and the United States, followed by poor countries, American cities, and American states. Wildavsky uses this analysis to develop and apply a cultural theory of budgeting, explaining the degree of balance between revenue and expenditure; why government grows in all industrial democracies, and why there are still different rates of growth in spending. He offers a critical evaluation of the first edition, linking the ability of nations to make history and the various strategies of change they adopt to explain a wider range of budgetary processes.

 

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Contents

Toward a Comparative Theory of Budgetary Processes
7
Figure
13
the United States Federal
31
From Qualitative to Quantitative Models
55
Budgeting
89
LowIncome Countries
146
Budgeting in American Cities
182
American States
219
Strategies and Calculations
247
Coping with Change
275
Model
309
Rival Forms or Why the Traditional Budget Lasts
313
Budgeting in a Cultural Context
333
Why Government Grows
357
Index
395
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