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Legislatures and the Budget Process
What is the role of legislatures in the budget process? Do powerful assemblies give rise to pro-spending bias? This survey of legislative budgeting tackles these questions using cross-national data and case studies. It highlights the tension between legislative authority and prudent fiscal policy, exploring strategies for reconciliation.
Budgeting
In this completely revised edition of his classic work, Aaron Wildavsky collects in one place the existing knowledge on budgeting. Realistic budgets are an expression of practical politics. Budgeting is so basic it reveals the norms by which men live in a particular political culture. In dealing directly with the universe of governmental activity, Wildavsky uses reliable accounts of how budgeting is carried on to capture a great deal of national political life. The focus is explicitly comparative. After developing a general theory of budgeting; he analyzes four rich countries - Britain, France, Japan, and the United States, followed by poor countries, American cities, and American states. Wildavsky uses this analysis to develop and apply a cultural theory of budgeting, explaining the degree of balance between revenue and expenditure; why government grows in all industrial democracies, and why there are still different rates of growth in spending. He offers a critical evaluation of the first edition, linking the ability of nations to make history and the various strategies of change they adopt to explain a wider range of budgetary processes.
10 Steps to Successful Budgeting
Calculate for Business Success The budgeting process may produce anxiety, but it can be managed. The keys are planning, organization, documentation, preparation, and follow-up. The essence is plan first, budget later. 10 Steps to Successful Budgeting walks you through the fundamentals, explaining your role in your organization’s planning and budgeting process. Authors Lianabel Oliver and Eduardo Nin start with a macro perspective, providing an overview of the planning and budgeting process and how it is typically structured within an organization. They then move to preparing a sound budget and defending it to the next level of management. Their combined experience of over 30 years in plann...
The Budget Process
An insider’s view of a parliament’s role in approving and overseeing government spending.
The Federal Budget Process, V.2
Budgeting for the federal government is an enormously complex process. It entails dozens of subprocesses, countless rules and procedures, the efforts of tens of thousands of staff persons in the executive and legislative branches, and the active participation of the President, congressional leaders, Members of Congress, and members of the executive branch. This analysis shows the various elements of the federal budget process including the President's budget submission, framework, timetable, the budget resolution, reconciliation, the "Byrd Rule," appropriations, authorizations, and budget execution. Congress is distinguished from nearly every other legislature in the world by the control it ...
Fiscal Rules and the Budget Process
This paper examines the rationale for the imposition of fiscal rules as a way to reduce budgetary imbalances. It presents theoretical arguments for the existence of a “fiscal deficit bias” and the empirical evidence on the economic, political and institutional factors leading to this bias. In the context of these findings, it discusses the potential role of legal constraints on the level of key fiscal variables, and of reforms in budgetary procedures in enhancing fiscal discipline. It also evaluates proposals for budgetary reform in Italy.
Public Budgeting Systems
A complete and balanced reference, Public Budgeting Systems, Eighth Edition surveys the current state of budgeting throughout all levels of the United States government. The text emphasizes methods by which financial decisions are reached within a system as well as ways in which different types of information are used in budgetary decision-making. It also stresses the use of program information, since, for decades, budget reforms have sought to introduce greater program considerations into financial decisions. This updated text includes more cases studies and practical information, figures and charts to make the information more accessible, as well as additional student problems. Using this text, students will gain a first-rate understanding of methods by which financial decisions are reached within a system, and how different types of information are used in budgetary decision-making.
Budgeting process, is it really necessary?
Research Paper (undergraduate) from the year 2012 in the subject Business economics - Accounting and Taxes, University of Derby, language: English, abstract: The strategic planning is the long-term plan of organisations and budget is the short-term plan that contains more detail regarding to business operations. The budget is like a blueprint for entire business which is prepared for the next year. So it is designed by estimating and forecasting future trends in market. Budget is used to evaluate actual performance of a company or a section of company with desirable performance that this desirable performance is based on forecasting markets. Therefore, an excellent budget process should have...
