Responsibility Budgeting at the Air Force Materiel Command
Bibliographic Data
| ID | 6362018 |
|---|---|
| Authors | Michael Barzelay (London School of Economics and Political Science), Fred Thompson (Willamette University) |
| Year | 2006 |
| Volume | 66 |
| Issue | 1 |
| Pages | 127-138 |
| Publication date | 2006-01-01 |
| Peer Reviewed | Yes |
| Open Access | Yes |
| Type | ARTICLE |
| Venue | Public Administration Review (JOURNAL) |
| Journal identifiers | ISSN: 0033-3352 • E-ISSN: 1540-6210 |
| Publisher | Wiley (PUBLISHER • GB) |
| DOI | 10.1111/j.1540-6210.2006.00561.x |
| OpenAlex | W2024421363 |
| Language | EN |
| Citations received | 2 |
| References cited | 13 |
Th e case study reported here challenges conventional wisdom about the feasibility of implementing responsibil-ity budgeting and accounting practices in U.S. govern-ment. A variant of this practice took root and operated eff ectively in a large federal agency — the Air Force Materiel Command — during the period of study. Contrary to conventional wisdom, implementing a meaningful form of responsibility budgeting and ac-counting does not require changes in public management policies or systemic institutional reform. However, the evidence shows that instituting practices of responsibility budgeting and accounting may require considerable administrative ingenuity in adapting the generic practice to the situation at hand. R esponsibility budgeting and accounting is a well-known generic practice for managing organizations that produce goods or deliver services, whether for sale or not. Systemic features of responsibility budgeting and accounting include del-egated and focused responsibility for resource utiliza-tion and results. Usually, budgets are performance targets, whereas accounts measure their degree of accomplishment with some accuracy. Responsibility budgeting and accounting is theoretically appealing — and widely practiced in the private sector — because it solves problems of organizational coordination and control that arise in pursuing such goals as routinely cost-eff ective operations. Th e public management policies and organizational routines of government agencies in New Zealand
Agency (philosophy · Business · Economics · Government (linguistics · Ingenuity · Political science · Public relations · Sociology · Accounting · Accounting and Organizational Management · Defense, Military, and Policy Studies · Public Administration · Public Policy and Administration Research
The New Public Management
Buying in a Businesslike Fashion— And Paying More
Working Capital Fund Pricing Policies
Program and Responsibility Cost Accounting
Matching Responsibilities with Tactics
Management Control and the Pentagon
Usda's Pioneering Performance Budget
A Management Accounts Structure
Public Administration at the Millennium
| Unique citing works | 2 |
|---|---|
| Citations per year | 0,1 |
| Citation span | 2006 - 2009 (4) |
| Citation velocity | historical |
| Highly cited | No |
| Citation types | Neutral: 2 |