Altruism, accountability, and transparency: cooperative aspirations in contemporary state-level budgeting
Journal of Public Budgeting, Accounting & Financial Management
ISSN: 1096-3367
Article publication date: 1 March 2006
Abstract
Niskanen (1971) established an influential and enduring model of bureaucrats as budget maximizers. Since this theory’s inception, most empirical tests have demonstrated the limited validity of Niskanen’s vision. Using state agency heads as an analytical unit, this paper further develops ways that the rational choice assumptions inadequately characterize bureaucratic budget aspirations: First, instead of being self-interested, many bureaucrats focus on the interests of collectives across governmental and societal actors, and second, an enhanced focus on transparency in presentation of budgetary and programmatic information reduces the information asymmetry that is central to Niskanen’s theory. The findings show that intentions based in a broad public interest and motivations of accountability and transparency tend to reduce, rather than enhance, growth aspirations in state-level bureaucrats.
Citation
Burke, B.F. (2006), "Altruism, accountability, and transparency: cooperative aspirations in contemporary state-level budgeting", Journal of Public Budgeting, Accounting & Financial Management, Vol. 18 No. 2, pp. 198-223. https://doi.org/10.1108/JPBAFM-18-02-2006-B005
Publisher
:Emerald Publishing Limited
Copyright © 2006 by PrAcademics Press