Incremental Budgeting in Local Authorities
International Journal of Public Sector Management
ISSN: 0951-3558
Article publication date: 1 May 1992
Abstract
Provides evidence to show the budget‐setting process in local authorities is incremental in nature. Planned programmed budgeting systems and zero based budgeting systems do not appear to have a place in local authority decision making largely because the process is a political one and is perceived to be overwhelmingly complex. Based on studies of the budgeting process in three local authorities.
Keywords
Citation
Ibrahim, M.M. and Proctor, R.A. (1992), "Incremental Budgeting in Local Authorities", International Journal of Public Sector Management, Vol. 5 No. 5. https://doi.org/10.1108/09513559210019361
Publisher
:MCB UP Ltd
Copyright © 1992, MCB UP Limited