Strategic budgeting:
Strategic Budgeting provides a new way to understand how federal budget deficits developed. Rejecting the incrementalist theory of budgetary strategy, this study focuses on the microlevel - the competitive process of budgeting for individual programs - to advance a theory based on the changing struc...
Gespeichert in:
| 1. Verfasser: | |
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| Format: | Buch |
| Sprache: | English |
| Veröffentlicht: |
Ann Arbor
Univ. of Michigan Press
1994
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| Schlagworte: | |
| Zusammenfassung: | Strategic Budgeting provides a new way to understand how federal budget deficits developed. Rejecting the incrementalist theory of budgetary strategy, this study focuses on the microlevel - the competitive process of budgeting for individual programs - to advance a theory based on the changing structural characteristics of the budgetary process itself. The book illustrates how advocates for spending have creatively taken advantage of flawed accounting practices to make costs less visible and documents how they designed programs to avoid budgetary controls. Strategic Budgeting also shows how controllers reacted to these tactics by improving accounting rules and budget procedures. The book concludes with practical recommendations for improving the process of budgeting for individual programs. |
| Beschreibung: | 238 S. |
| ISBN: | 0472103628 |
Internformat
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| 520 | 3 | |a Strategic Budgeting provides a new way to understand how federal budget deficits developed. Rejecting the incrementalist theory of budgetary strategy, this study focuses on the microlevel - the competitive process of budgeting for individual programs - to advance a theory based on the changing structural characteristics of the budgetary process itself. The book illustrates how advocates for spending have creatively taken advantage of flawed accounting practices to make costs less visible and documents how they designed programs to avoid budgetary controls. Strategic Budgeting also shows how controllers reacted to these tactics by improving accounting rules and budget procedures. The book concludes with practical recommendations for improving the process of budgeting for individual programs. | |
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| 650 | 7 | |a Overheidsbegroting |2 gtt | |
| 650 | 4 | |a Budget |z United States | |
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Datensatz im Suchindex
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| author | Meyers, Roy T. |
| author_facet | Meyers, Roy T. |
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| callnumber-search | HJ2051 |
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| callnumber-subject | HJ - Public Finance |
| classification_rvk | QL 010 |
| ctrlnum | (OCoLC)29846821 (DE-599)BVBBV010220496 |
| dewey-full | 353.0072/22 |
| dewey-hundreds | 300 - Social sciences |
| dewey-ones | 353 - Specific fields of public administration |
| dewey-raw | 353.0072/22 |
| dewey-search | 353.0072/22 |
| dewey-sort | 3353.0072 222 |
| dewey-tens | 350 - Public administration and military science |
| discipline | Wirtschaftswissenschaften |
| format | Book |
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Meyers</subfield></datafield><datafield tag="264" ind1=" " ind2="1"><subfield code="a">Ann Arbor</subfield><subfield code="b">Univ. of Michigan Press</subfield><subfield code="c">1994</subfield></datafield><datafield tag="300" ind1=" " ind2=" "><subfield code="a">238 S.</subfield></datafield><datafield tag="336" ind1=" " ind2=" "><subfield code="b">txt</subfield><subfield code="2">rdacontent</subfield></datafield><datafield tag="337" ind1=" " ind2=" "><subfield code="b">n</subfield><subfield code="2">rdamedia</subfield></datafield><datafield tag="338" ind1=" " ind2=" "><subfield code="b">nc</subfield><subfield code="2">rdacarrier</subfield></datafield><datafield tag="520" ind1="3" ind2=" "><subfield code="a">Strategic Budgeting provides a new way to understand how federal budget deficits developed. Rejecting the incrementalist theory of budgetary strategy, this study focuses on the microlevel - the competitive process of budgeting for individual programs - to advance a theory based on the changing structural characteristics of the budgetary process itself. The book illustrates how advocates for spending have creatively taken advantage of flawed accounting practices to make costs less visible and documents how they designed programs to avoid budgetary controls. Strategic Budgeting also shows how controllers reacted to these tactics by improving accounting rules and budget procedures. 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| id | DE-604.BV010220496 |
| illustrated | Not Illustrated |
| indexdate | 2024-07-09T17:48:42Z |
| institution | BVB |
| isbn | 0472103628 |
| language | English |
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| physical | 238 S. |
| publishDate | 1994 |
| publishDateSearch | 1994 |
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| publisher | Univ. of Michigan Press |
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| spelling | Meyers, Roy T. Verfasser aut Strategic budgeting Roy T. Meyers Ann Arbor Univ. of Michigan Press 1994 238 S. txt rdacontent n rdamedia nc rdacarrier Strategic Budgeting provides a new way to understand how federal budget deficits developed. Rejecting the incrementalist theory of budgetary strategy, this study focuses on the microlevel - the competitive process of budgeting for individual programs - to advance a theory based on the changing structural characteristics of the budgetary process itself. The book illustrates how advocates for spending have creatively taken advantage of flawed accounting practices to make costs less visible and documents how they designed programs to avoid budgetary controls. Strategic Budgeting also shows how controllers reacted to these tactics by improving accounting rules and budget procedures. The book concludes with practical recommendations for improving the process of budgeting for individual programs. Budgettering gtt Overheidsbegroting gtt Budget United States Öffentlicher Haushalt (DE-588)4043173-3 gnd rswk-swf Finanzwirtschaft (DE-588)4017214-4 gnd rswk-swf USA USA (DE-588)4078704-7 gnd rswk-swf USA (DE-588)4078704-7 g Öffentlicher Haushalt (DE-588)4043173-3 s Finanzwirtschaft (DE-588)4017214-4 s DE-604 |
| spellingShingle | Meyers, Roy T. Strategic budgeting Budgettering gtt Overheidsbegroting gtt Budget United States Öffentlicher Haushalt (DE-588)4043173-3 gnd Finanzwirtschaft (DE-588)4017214-4 gnd |
| subject_GND | (DE-588)4043173-3 (DE-588)4017214-4 (DE-588)4078704-7 |
| title | Strategic budgeting |
| title_auth | Strategic budgeting |
| title_exact_search | Strategic budgeting |
| title_full | Strategic budgeting Roy T. Meyers |
| title_fullStr | Strategic budgeting Roy T. Meyers |
| title_full_unstemmed | Strategic budgeting Roy T. Meyers |
| title_short | Strategic budgeting |
| title_sort | strategic budgeting |
| topic | Budgettering gtt Overheidsbegroting gtt Budget United States Öffentlicher Haushalt (DE-588)4043173-3 gnd Finanzwirtschaft (DE-588)4017214-4 gnd |
| topic_facet | Budgettering Overheidsbegroting Budget United States Öffentlicher Haushalt Finanzwirtschaft USA |
| work_keys_str_mv | AT meyersroyt strategicbudgeting |