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Article
Publication date: 1 March 2003

Alaa Aldin A. Ahmad, Gloria A. Grizzle and Carole D. Pettijohn

How did the Planning Programming Budgeting System (PPBS), and the Congressional Budget and Impoundment Control Act (CBA) of 1974 change the nature of budget hearing deliberations…

Abstract

How did the Planning Programming Budgeting System (PPBS), and the Congressional Budget and Impoundment Control Act (CBA) of 1974 change the nature of budget hearing deliberations in Congress? This study focuses upon the inquiry search patterns from 1949 through 1984 for the three House Appropriations subcommittees that reviewed the Forest, Parks, Prison, Internal Revenue, and Immigration and Naturalization Services' budget requests. After PPBS was implemented, all three subcommittees emphasized programmatic questioning more and object-of-expenditure questioning less. The more prevalent pattern of change was an abrupt change after implementing the budget reform followed by a gradual cumulative effect in subsequent years. A less prevalent pattern was an abrupt change followed by a gradual decrement over time.

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Journal of Public Budgeting, Accounting & Financial Management, vol. 15 no. 1
Type: Research Article
ISSN: 1096-3367

Abstract

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Journal of Public Budgeting, Accounting & Financial Management, vol. 11 no. 4
Type: Research Article
ISSN: 1096-3367

Article
Publication date: 1 March 1994

Merl M. Hackbart and James R. Ramsey

State budgeting processes and decision making have been the subject of numerous research efforts. Such studies have been based upon the premise that improved budget processes will…

346

Abstract

State budgeting processes and decision making have been the subject of numerous research efforts. Such studies have been based upon the premise that improved budget processes will improve budget decisions and resource allocations. Among the specific topics of such studies have been the nature and focus of state budgetary processes and innovations as well as inquiries into the training and background of state budgeting personnel. This study focused on the perceived contributions of budget theory, processes and concepts by state budget practitioners. The inquiry also analyzed the differences between state budget directors and their staffs regarding such "perceived" contributions. The results indicate a high degree on similarity of perceived values of the various budget theories, processes and concepts by both groups. Budget process and evaluation concepts were identified as valued concepts which enhanced their budget preparation and execution skills. Both groups indicated a high value for revenue and expenditure forecasting. Such high values probably result, in part, from the fiscal stress encountered by state governments over the past decade. Overall, the study further clarifies which budgeting concepts and processes are most highly valued by state budget practitioners. In addition, the results provide insights for the design of budgeting and financial management courses in public administration and professional development programs.

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Journal of Public Budgeting, Accounting & Financial Management, vol. 6 no. 1
Type: Research Article
ISSN: 1096-3367

Article
Publication date: 1 March 1994

Kuotsai Tom Liou

This study examines public budgeting experts' perception on the viability and adoptability of the proposed line-item veto. The study reveals that: (1) the line-item veto is not…

Abstract

This study examines public budgeting experts' perception on the viability and adoptability of the proposed line-item veto. The study reveals that: (1) the line-item veto is not considered by the experts as the most favored budgetary reform idea from both measurements of viability and adoptability; (2) the experts believe that the line-item veto may not be adopted in the near future even though they agree it is a viable idea; and (3) there are no significant correlations between the experts' views and their personal characteristics.

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Journal of Public Budgeting, Accounting & Financial Management, vol. 6 no. 3
Type: Research Article
ISSN: 1096-3367

Article
Publication date: 1 March 1999

Frances Stokes Berry and Geraldo Flowers

How do entrepreneurs in the public sector effect major policy changes? Are the same entrepreneurs likely to be involved from the idea initiation stage through design, adoption…

Abstract

How do entrepreneurs in the public sector effect major policy changes? Are the same entrepreneurs likely to be involved from the idea initiation stage through design, adoption, implementation and institutionalnation, or are there different prominent entrepreneurs in each of the policy stages? What does the pattern of entrepreneurial participation mean for the success of the policy? Utilizing a case study of Performance-Based Program Budgeting (PB2 ) in the State of Florida, this paper employs the observations of key Florida policymakers and advocates to describe the strategic and purposive actions of public entrepreneurs in the four stages of the PB2 budget reform policy process. The work supports current research that major policy changes, such as the adoption of PB2 in Florida, require purposive and strategic actions from public entrepreneurs for their fruition. The paper also contributes to the growing implementation and budgeting literature that describes and assesses performance-based budgeting in the states, and provides observations on necessary conditions for institutionalizing PB2 in Florida.

Details

Journal of Public Budgeting, Accounting & Financial Management, vol. 11 no. 4
Type: Research Article
ISSN: 1096-3367

Article
Publication date: 1 March 1999

Geraldo Flowers, Delia Kundin and Ralph S. Brower

This paper examines how administrators in two very different Florida state agencies implemented performance-based program budgeting. It identifies the key organizational…

Abstract

This paper examines how administrators in two very different Florida state agencies implemented performance-based program budgeting. It identifies the key organizational conditions that facilitate and inhibit implemen-tation and propose implications for generalizing these observations to other settings. The study concludes that agency variables make implementation much more difficult in some settings and that a one-size-fits-all approach may contribute to a variety of delays and conflicts in the implementation process.

Details

Journal of Public Budgeting, Accounting & Financial Management, vol. 11 no. 4
Type: Research Article
ISSN: 1096-3367

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