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Publication date: 1 March 2000

Kurt Thurmaier

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…

54

Abstract

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.

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Journal of Public Budgeting, Accounting & Financial Management, vol. 12 no. 4
Type: Research Article
ISSN: 1096-3367

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Publication date: 1 March 2001

W. Bartley Hartley

This symposium focuses on the individual and the organization in resource allocation decisions. Budgeting is an information exchange function involving “relational learning,”…

82

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This symposium focuses on the individual and the organization in resource allocation decisions. Budgeting is an information exchange function involving “relational learning,” according to John P. Forrester and Charles J. Spindler. Their framework for assessing budget participant interactions and learning can guide future research on public budget theory. As if in a direct response to Forrester and Sprindler’s call for an examination of "the role played by the executive budget office,” Kurt Thurmaier dissects the microbudgeting decision making process by budget analysts in a state budget office. He examines the rationalities adopted by budget analysts as they shape budget problems (agency requests) into solution sets for consideration by the chief executive. Adopted budgets have implications for employees, especially when allocations challenge organizational culture. Mark A. Glaser and Lee E. Parker assess the impact of a community policing strategy on police officer perceptions as resources respond to a mission-accomplishment focus. I want to thank the ad hoc reviewers for this symposium, including Wes Clark, Ed Clynch, Arie Halachmi, Ken Klase, Earle Klay and Cliff McCue. The authors and reviewers deserve the credit for the quality of the symposium, while I assume any problems that arise from this collective effort

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International Journal of Organization Theory & Behavior, vol. 4 no. 1/2
Type: Research Article
ISSN: 1093-4537

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Article
Publication date: 1 March 2001

Kurt Thurmaier

This paper investigates the microbudgeting decisionmaking process by budget analysts in a state budget office. Drawing upon the problem representation research in political…

2178

Abstract

This paper investigates the microbudgeting decisionmaking process by budget analysts in a state budget office. Drawing upon the problem representation research in political psychology and the budget rationality research within public administration, the paper develops a microbudgetary decisionmaking model in which budget problems are treated as multi-faceted problems, with each facet viewed through a unique problem frame. A holistic approach to the budget problem yields a budget rationality needed to produce a solution set of acceptable recommendations from the analyst to the budget director and governor. The model may have wider applicability across a variety of governments.

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International Journal of Organization Theory & Behavior, vol. 4 no. 1/2
Type: Research Article
ISSN: 1093-4537

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Article
Publication date: 1 March 2000

Nicholas A. Giannatasio

12

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Journal of Public Budgeting, Accounting & Financial Management, vol. 12 no. 4
Type: Research Article
ISSN: 1096-3367

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