The anatomy of a budget recommendation

Bibliographic Data

ID20201682
AuthorsKurt Thurmaier (0000-0002-0735-7278, University of Kansas, corresponding author)
Year2000
Volume12
Issue4
Pages569-597
Publication date2000-03-01
Open AccessYes
TypeARTICLE
VenueJournal of Public Budgeting Accounting & Financial Management (JOURNAL)
Journal identifiersISSN: 1096-3367 • E-ISSN: 1945-1814
PublisherEmerald (PUBLISHER)
DOI10.1108/jpbafm-12-04-2000-b005
OpenAlexW2774648631
LanguageEN
References cited14

How analysts make recommendations to the budget director and governor depends partly on the nature of the state budget office (SBO). This paper contrasts the development of a budget recommendation in an office with a strong policy orientation with recommendations fashioned in an office with a strong control orientation. One important difference is that control oriented analysts focus almost exclusively on the technical and legal facets of budget problems, whereas their policy oriented counterparts spend considerable time on the social, legal, and political (SLP) facets. The SLP framework enables the policyoriented analysts to apply economic rationality to evaluate requests and make recommendations that are consonant with the governor’s policy agenda

Economics · Governor · Management · Political science · Politics · Public relations · Rationality · Accounting and Organizational Management · Auditing, Earnings Management, Governance · Computer Science · Engineering · Law · Public Administration · Public Policy and Administration Research

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