In an effort to bridge the gap between budget theorists and practitioners, this book approaches local government budgeting as the internal resource allocation process of a highly differentiated organization that operates in a very political environment, and whose boundaries are particularly permeable during the formal budget process. Written by academics with extensive practical experience in local government budgeting and finance, this text will be equally useful to practitioners, scholars and students. Theory building in public budgeting has been dominated by political science and economics, and these approaches have not produced theories that can serve as guides to action for practitioners or help them understand their action environments. In order to produce theory that has meaning for practitioners, researchers should approach the subject as it is experienced by practitioners. The long-term financial health of local governments requires an integrated approach to public budgeting. This book develops theory that illuminates practice. It recognizes that the budget process is the only organization-wide process that integrates all of the agencies that comprise the government, and thus, the budget must address the long-term consequences of any action. The budget process itself is presented as a vehicle to develop the decision premises and organizational values that will support allocative efficiency and productivity.
This book represents a radical departure from the established theory in taking an organisational view of resource allocation in marketing, which stresses the importance of structure and process rather than just budgeting technique. The book describes and analyses marketing organisation and processes in terms of organisational power and politics and models market budgets as political outcomes.
Comparative Public Budgeting and Finance is a collection of original chapters examining public budgeting issues, methods, and techniques in countries around the world. Each chapter: --explores the history of the budget system and how it fits within the political system in the country, as well as the legal foundation and any reforms that affect the budget system. A discussion of revenue and expenditure allocations is included in each section. --provides the reader with political, demographic and economic background information on each country along with a detailed analysis of the budgeting process. This information is reinforced with charts, tables and figures. In addition, questions at the end of each chapter will provide the students with key concepts to focus on. --also examines topics such as: budget behavior and decision making, capital budgeting, analytical processes, budget processes, intergovernmental relations, budget reform, performance budgeting, and financial management. --concludes with a list of thought provoking questions, an appendix, end notes and a glossary which provides a point of departure for classroom discussion as well as individual student research on each country. Appropriate Courses: Primary Course Title: Comparative Budgeting. Primary Department: Public Administration. Secondary Course: Budget and Finance. Secondary Department: Public Affairs, Department of Political Science, or Public Affairs. This book is specifically designed for a graduate level course in budgeting. There are no other books currently on the market that examine budgeting in a comparative sense that focuses on individual countries. So, rather than utilize a lot of articles from journals a faculty member can use one text and use the articles as supplemental documents. This is the greatest benefit. The second benefit is the instructora (TM)s manual with the lecture outline and power point slides. The instructor should have minimal preparation for the course and students can simply read the questions at the end of the chapter to see where they should focus their attention. The book stands out because it is a one of kind in an area that has massed considerable attention in the last year given the credit crunch that has occurred world wide. It is important from a pedagogical standpoint to provide the instructor with as much information and tools as possible given the need to fully utilize technology in the classroom. 1.Does the book have questions at the end of the chapters? 2.Does the book provide power point slides? 3.Does the book provide an instructora (TM)s manual. 4.Does the book critically assess the subject matter and cause students to think? 5.Does the book address the issues in a coherent fashion? There are no books that examine comparative budgeting utilizing this paradigm, a country by country examination. Books that are on the market utilize a thematic approach and then use country examples when discussing those themes. For example: Anwar Shah (ed). Budgeting and Budgetary Institutions, 2007/ The World Bank.
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