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Application of ZBB: North American Private Sector (Federal, State, and Local Government)

Managerial Finance

ISSN: 0307-4358

Article publication date: 1 February 1986

73

Abstract

The purpose of this article is to review the surveys and comments made with respect to ZBB applications in the Federal, State, and Local Governments. Hammond and Knott (1980) like their mentor and colleague Wildavsky are very critical of ZBB in the public sector, claiming that it does not work, or is modified to such a degree that it is tantamount to TIB. They also agree with Anthony (1977) when he remarks that “the new parts (of ZBB) are not good, and the good parts are not new….ZBB has so metamorphosed into incremental budgeting (TIB) that the only thing left is its smile — floating in the air”.

Citation

Ralston, B. (1986), "Application of ZBB: North American Private Sector (Federal, State, and Local Government)", Managerial Finance, Vol. 12 No. 2, pp. 11-17. https://doi.org/10.1108/eb013562

Publisher

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MCB UP Ltd

Copyright © 1986, MCB UP Limited

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