CHANGING PATIERNS OF BUDGETING IN ENGLISH LOCAL GOVERNMENT

作者: ROYSTON GREENWOOD

DOI: 10.1111/J.1467-9299.1983.TB00510.X

关键词:

摘要: Worsening financial circumstances have prompted local authorities to review the appropriateness of traditional budgetary arrangements. Using Wildavsky's concept incremental budgeting as a guiding framework this paper examines how and why altered their processes. Results indicate that underlying incrementalism is assumption growth, although certain aspects are more affected than others by declining revenues.

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