CiNii Books - Budget theory in the public sector

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

Preface Budget Theory for a New Century by Lance T. LeLoup Early Budget Theory: The Progressive Theory of Expenditures by Julia Beckett The Separation of Powers Principle and Budget Decision Making by Thomas P. Lauth Nonconventional Budgets: Interpreting Budgets and Budgeting Interpretations by Gerald J. Miller A Multiple Rationality Model of Budgeting by Katherine Willoughby The Principal-Agent Model and Budget Theory by John Forrester Responsibility Budgeting and Accounting Reform by Larry R. Jones and Fred Thompson Budget Theory for Public Administration . . . and Public Administrators by Gerasimos A. Gianakis and Cliffors P. McCue The Theory of the Public Sector Budget: An Economic Perspective by Merl Hackbart and James R. Ramsey Budgets as Portfolios by Aman Khan Punctuated Equilibrium: An Agenda-Based Theory of Budgeting by Meagan Jordan The Impact of Agency Mission on Agency Budget Strategy: A Deductive Theory by Marcia Lynn Whicker and Changhwan Mo Budgeting for Outcomes by Lawrence L. Martin Philosophy, Public Budgeting, and the Information Age by Thomas D. and Cynthia E. Lynch Selected Bibliography Index

by "Nielsen BookData"

Budget theory in the public sector

Author(s)

Bibliographic Information

Available at 23 libraries

Search this Book/Journal

Note

Description and Table of Contents

Details

Export