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Public budgeting in America

A twentieth century retrospective

Dados Bibliográficos

ID20201748
AutoresCharlie B Tyer (University of South Carolina), Charlie Tyer, Jennifer Willand (University of Connecticut)
Ano1997
Volume9
Fascículo2
Páginas189-219
Data de publicação1997-03-01
Peer ReviewedSim
Open AccessSim
TipoARTICLE
PeriódicoJournal of Public Budgeting Accounting & Financial Management (JOURNAL)
Identificadores do periódicoISSN: 1096-3367 • E-ISSN: 1945-1814
EditoraEmerald (PUBLISHER)
DOI10.1108/jpbafm-09-02-1997-b001
OpenAlexW2336881089
IdiomaEN
Citações recebidas2
Referências citadas33

Reviewing the development of budgeting in America in the twentieth century, this article assesses where public budgeting is as it approaches the twenty-first century. Five periods are identified in American budgeting, drawing upon the work of Schick and Rubin: control, management, planning, prioritization and accountability. Budgeting in the 1990s is described as characterized by accountability and a “new” performance budgeting emphasis. The authors argue that the budget reform movement is still alive and well in American government, with local governments once more leading the way

Accountability · Economics · Management science · Political science · Prioritization · Engineering · Fiscal Policy and Economic Growth · Law · Local Government Finance and Decentralization · Public Administration · Public Policy and Administration Research

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Obras citantes distintas2
Citações por ano0,07
Intervalo de citações1999 - 2021 (23)
Velocidade de citaçãohistorical
Altamente citadoNão
Tipos de citaçãoNeutras: 2
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