Public budgeting in America: a twentieth century retrospective

Abstract

Reviewing the development of budgeting in America in the twentieth century, this article assesses where public budgeting is as it approaches the twenty-first century. Five periods are identified in American budgeting, drawing upon the work of Schick and Rubin: control, management, planning, prioritization and accountability. Budgeting in the 1990s is described as characterized by accountability and a “new” performance budgeting emphasis. The authors argue that the budget reform movement is still alive and well in American government, with local governments once more leading the way.

Citation

Tyer, C. and Willand, J. (1997), "Public budgeting in America: a twentieth century retrospective", Journal of Public Budgeting, Accounting & Financial Management, Vol. 9 No. 2, pp. 189-219. https://doi.org/10.1108/JPBAFM-09-02-1997-B001