Program heads are key players in governmental budgeting because they are involved both in formulating their program’s budget and ensuring the program’s activities comply with the budget. This paper synthesizes past research pertaining to two aspects of a government’s budgeting system-formal budgetary procedures fairness and budgetary procedures implementation fairness-that influence program heads’ attitudes and behaviors. Criteria are identified for each of the two forms of budgetary procedures fairness, as are specific types of attitudinal and behavioral reactions on the part of program heads. Reasons that program heads value fair budgetary procedures are also discussed. The paper concludes by presenting implications the research has for people involved in designing and implementing governmental budgeting systems and for governmental budgeting researchers.
Kinnersley, R. and Magner, N. (2008), "Fair governmental budgetary procedures: insights from past research and implications for the future", Journal of Public Budgeting, Accounting & Financial Management, Vol. 20 No. 3, pp. 355-374. https://doi.org/10.1108/JPBAFM-20-03-2008-B005Download as .RIS
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