TY  - JOUR
AB  - Local government budget processes have changed substantially since the early 1990s, due in part to an expanded emphasis on performance accountability and the availability of information technology. We present evidence that local government budget outcomes also have changed over the same time period when disaggregated at the functional level. Though we do not assert a causal relationship between the two, our findings indicate that the normative-descriptive gap in budget theory described by Rubin (1990) deserves new scholarly attention. Our profession’s attraction to incrementalism may have blurred the success of budget reform in local government.
VL  - 20
IS  - 4
SN  - 1096-3367
DO  - 10.1108/JPBAFM-20-04-2008-B005
UR  - https://doi.org/10.1108/JPBAFM-20-04-2008-B005
AU  - Kelly Janet M.
AU  - Rivenbark William C.
PY  - 2008
Y1  - 2008/01/01
TI  - Budget theory in local government: the process-outcome conundrum
T2  - Journal of Public Budgeting, Accounting & Financial Management
PB  - Emerald Publishing Limited
SP  - 484
EP  - 508
Y2  - 2024/04/25
ER  -