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The paper concentrates on the administrative side of the United Arab Emirates (UAE) budgetary process and employs a quantitative approach to test two major hypotheses about the style of decision making and the impact of this style on annual estimations of public expenditures. Therefore, the major question of the paper is not concerned with the content of these decisions (annual estimations) in a substantive descriptive and normative manner, as in public finance studies, but rather with the analysis of the outcomes of these decisions. The paper uses data from annual budgetary allocations to test certain hypotheses and concludes that UAE budgetary decision-makers in United Arab Emirates Federal ministries use an incremental style of decision making to estimate their annual expenditure.

Provides evidence to show the budget‐setting process in local authorities is incremental in nature. Planned programmed budgeting systems and zero based budgeting systems do not appear to have a place in local authority decision making largely because the process is a political one and is perceived to be overwhelmingly complex. Based on studies of the budgeting process in three local authorities.

This article evaluates quantitatively the impact of four common budget approaches on disaggregated United States state spending data in the 1990s. Pooled time series cross sectional data of the 50 states is used to test the impact of incremental, program, zero-based, and performance-based budgeting on the dependent variables state total and functional expenditures. The results demonstrated that there was support for all of these approaches in terms of their impact on state budget outputs. These findings imply that budget decision-making should focus more on a system-wide approach, which takes into account many of the characteristics of these rival models, rather than exclusively focusing on each one singly. A possible suggestion is a hybrid form of budgeting, which is a combination of incremental and rational approaches.

The purpose of this study is to understand the efforts of key social actors in influencing the reform of Iranian public universities budgeting system, from incremental to performance-based budgeting (PBB), the tensions that arose as competing efforts of institutional change were undertaken, and ultimately the impact of these efforts on the extent to which the Iranian government transitioned to a system of PBB in public universities.

Data comprises of semi-structured interviews with managers and experts involved in the budget setting process and an analysis of budgetary policy documents, reports and archival material such as legislation. An institutional work lens is employed to interpret the findings.

While actors advocating the change were engaged in institutional work directed at disrupting the old budgetary rules by disassociating the rules moral foundations and creating new budgetary rules (through new legislation), universities undertook subtle resistance by engaging in extended evaluation of the new proposed PBB rules thereby maintaining the old budgetary rules. The reforms undertaken to introduce PBB in Iranian universities achieved minimal success whereby incremental budgeting continued to constitute by far a larger percentage of the budget allocation formula for university budgets. This finding illustrates change and continuity in university budgetary systems resulting from institutional work of actors competing to control the basis of resource allocation under the proposed PBB system by proposing contradicting models.

The findings highlight the importance of understanding the interplay of institutional work undertaken by competing social actors as they seek to advance their goals in shaping budgetary reforms in the public-sector. Such an understanding may inform policy makers who intend to introduce major reforms in public-sector budgeting approaches.

Unlike prior studies that largely focused on how organization-level budgeting practices responded to changes in public budgeting rules (i.e. at the site of implementation of the rules), this paper highlights how strategies of change and resistance are played out at the site of setting budgetary norms.

Although punctuated equilibrium theory (PET) is widely hailed as the dominant theory regarding public policy and budgets, little research has extended PET to the local government arena or to capital expenditures. This article utilizes a panel dataset of public expenditures from Wisconsin counties, cities, villages, and towns from 1990-2009 to show that local operating and capital budgets fit the contemporary PET framework. However, the article also offers some discussion about methodological problems in assessing PET for local governments, and highlights the importance of differentiating between expenditure types (e.g. capital versus operating spending) as well as institutional differences between counties, cities, villages, and towns.

This paper tests public budgeting as a long-run and short-run process; political decision makers strive to head toward budgetary balance over the long run but are constrained in the short run and follow incremental decision-making. First, the budget equilibrium theory is stated and is used to explain the relationship between revenues and expenditures. Second, the interaction between expenditures and revenues is tested with a vector error correction model for Canada, UK and the US, using annual time series data between 1948 and 2000. The results show that, in the long-run, revenues are the driving force behind the budget in Canada; in the UK expenditures force the budget toward balance. In the short-run, incrementalism occurs in both of these countries. The most interesting finding is for the United States where on-budget revenues and expenditures both push the budget toward balance over the longrun but there is no incrementalism in the process in the short-run. This, of course, is contrary to much of the existing literature.

Cluster analysis on detailed federal outlay data from fiscal year (FY) 1962 to FY 1995 shows instead of being incremental or not, the budget is both. Spending is initially volatile but becomes incremental over time and with political entrenchment. The theory of incrementalism needs to be updated to reflect this complexity. Also, patterns show that most spending falls into three main groups, which do not correspond to traditional budgetary classifications, and none of the patterns show any major shifts in response to process upheaval. This suggests (1) rethinking how to analyze budget data, and (2) while processes and decision-makers have changed, the decisions have not.

The purpose of this article is to provide information about many different budgeting systems that are used to allocate resources to libraries.

A number of methods of resource allocation are reviewed. The types of budgeting covered are incremental line‐item, formula, mathematical, zero‐based, program (including planning, programming, and budgeting systems), performance‐based, responsibility center, block‐incremental, and initiative‐based.

There are numerous types of budgeting systems and each of them functions differently.

There are many variations of each of these basic types of budgeting systems. As a result, this article reviews the most prominent ones.

This is a very useful source of finding out the fundamentals of each of the basic kinds of budgeting systems. In addition, the article gives many references for finding out more about each of these methods.

This paper covers the various types of budgeting systems. This allows librarians to better understand the budgeting system they deal with so that they might better work with it to maximize their library's funding.

With the dwindling state funding to support higher education, Universities have been forced to initiate many private programmes to not only generate income for the Universities but also to respond to the high demand for higher qualifications and skills demanded for globally. This in turn has put on pressure on University departments to initiate new programmes, budget for them and manage the resources accruing from these programmes. The central question is how these academic programmes are budgeted for and the budgeting strategy adopted by Library and Information Science (LIS) schools. The purpose of this article is to examine the budgeting strategies applicable in LIS and recommends appropriate strategies to be adopted for budgeting for LIS programmes. It also recommends financial management issues that LIS school educators/managers should consider.

This paper is based on analysis of relevant literature and experience of the authors in designing several courses at Makerere University.

The paper makes a review of budgeting strategies applicable to LIS institutions and makes recommendations for the key areas that should be considered by LIS schools in budgeting for new academic programmes. It concludes by making emphasis on financial management and proper budgeting as an important tool in surviving the closure in the global re‐organisation in higher education.

Some LIS schools have closed especially in South Africa. The issue is financial sustainability. This article addresses this central issue that need to be carefully considered by LIS schools to ensure that LIS programmes are budgeted for properly.