Budget Theory in the Public Sector
Opens new areas of inquiry into the art and skill of public sector budgeting, and sees it as an institutional process, decision making tool, and—when well done—a reflection of managerial efficiency.
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||Politics, Law, and Government/U.S. Public Policy and Administration
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.
- Table of Contents
PrefaceBudget Theory for a New Century by Lance T. LeLoupEarly Budget Theory: The Progressive Theory of Expenditures by Julia BeckettThe Separation of Powers Principle and Budget Decision Making by Thomas P. LauthNonconventional Budgets: Interpreting Budgets and Budgeting Interpretations by Gerald J. MillerA Multiple Rationality Model of Budgeting by Katherine WilloughbyThe Principal-Agent Model and Budget Theory by John ForresterResponsibility Budgeting and Accounting Reform by Larry R. Jones and Fred ThompsonBudget Theory for Public Administration . . . and Public Administrators by Gerasimos A. Gianakis and Cliffors P. McCueThe Theory of the Public Sector Budget: An Economic Perspective by Merl Hackbart and James R. RamseyBudgets as Portfolios by Aman KhanPunctuated Equilibrium: An Agenda-Based Theory of Budgeting by Meagan JordanThe Impact of Agency Mission on Agency Budget Strategy: A Deductive Theory by Marcia Lynn Whicker and Changhwan MoBudgeting for Outcomes by Lawrence L. MartinPhilosophy, Public Budgeting, and the Information Age by Thomas D. and Cynthia E. LynchSelected BibliographyIndex