Budget Theory in the Public SectorAman Khan, W. Bartley Hildreth Dominated by multiple, competing, and occasionally overlapping theories, the act of budgeting is by no means a staid, dispiriting task. Kahn, Hildreth, and their group of scholars and practitioners show that budgeting is an institutional process, an incremental decision-making tool, and when correctly applied becomes a tribute to managerial and administrative efficiency. Taken together, the chapters provide an unusually coherent conceptual foundation for budgeting as a legitimate field of study, and demonstrate yet again that in its current state the field is truly eclectic but compartmentalized. They also show why it is so difficult to come up with one unified theory of budgeting—and that is one of the book's major benefits. It opens new areas of inquiry that, in the opinion of Khan, Hildreth, and others, will generate renewed interest in probing the field's theory and applications. Understandable and readable for those with limited knowledge of the subject but needing a sufficiently useful grasp of its various issues and problems, the book is both an important reference work for scholars in the field and a practical guide for students of administration, their teachers, and for managers throughout the public sector. |
Contents
The Progressive Theory of Public | 22 |
The Separation of Powers Principle and Budget Decision | 42 |
Interpreting Budgets and Budgeting | 77 |
Copyright | |
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Common terms and phrases
Aaron Wildavsky activities agency budget agenda analysts approach appropriations behavior benefits Board budg budget control budget decisions budget office budget process budget reforms budget strategies budget theory Budgetary Process Budgeting and Finance budgeting systems changes chief executive Commission Committee Congress congressional context costs criteria decision makers DeKalb County distribution dominance economic efficiency environment executive branch executive budget expenditures fiscal focus function funding governor incremental issue Item Veto Lauth legislative legislature LeLoup line-item veto Lynch marginal utility maximize measures ment Mississippi Constitution moral hazard nonconventional norm organizational orientation outcome budgeting percent performance perspective portfolio president president's problem programs Public Administration Review Public Budgeting punctuated equilibrium rational requests resource allocation responsibility revenue role Rubin Schick sector separation of powers social construction South Carolina spending Supreme Court target Thurmaier U.S. Supreme Court V.O. Key Walker Wildavsky York
References to this book
Financial Management Theory in the Public Sector Aman Khan,W. Bartley Hildreth No preview available - 2004 |