Budgetary decision making in the twentieth century

Theories and evidence

Datos Bibliográficos

ID20201741
AutoresChristopher G Reddick (0000-0002-3882-5302, The University of Texas at San Antonio, autor de correspondencia)
Año2003
Volumen15
Número2
Páginas251-274
Fecha de publicación2003-03-01
Peer ReviewedSí
Open AccessSí
TipoARTICLE
RevistaJournal of Public Budgeting Accounting & Financial Management (JOURNAL)
Identificadores de la revistaISSN: 1096-3367 • E-ISSN: 1945-1814
EditorialEmerald (PUBLISHER)
DOI10.1108/jpbafm-15-02-2003-b005
OpenAlexW2741844416
IdiomaEN
Citas recibidas5
Referencias citadas16

Three rival internal change theories of budgeting have characterized the twentieth century. Internal change theories consider the importance of change made inside governments; exogenous factors do not have a significant bearing on outcomes in these approaches. The century started out with the rational/scientific, then moved to incrementalism by mid to latecentury. The century ended with the garbage can model. This paper tests the descriptive power of each of these models on budget outcome data. The methods used in this study were time series modeling of monthly U.S. national government budget outcomes from 1968 to 1999. The results provide support for both incrementalism and rational/scientific budgeting. There was no support found in this study for the anarchical tendencies associated with the garbage can theory of budgeting. These results suggest that the garbage can model may not deserve its reputation as the dominant budgeting paradigm at the close of the twentieth century

Economics · Garbage · Incrementalism · Management · Political science · Politics · Positive economics · Public economics · Rational planning model · Reputation · Computer Science · Fiscal Policies and Political Economy · Law · Local Government Finance and Decentralization · Public Policy and Administration Research