Preface to the Fourth Edition |
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iii | (2) |
Preface to the Third Edition |
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v | (2) |
Preface to the Second Edition |
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vii | (2) |
Preface to the First Edition |
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ix | |
Unit I Historical Contexts of Budgeting and Finance |
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1 | (180) |
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1 The Budgetary Time Line: History Is Destiny |
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7 | (62) |
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69 | (14) |
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President's Committee on Administrative Management |
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3 The Deficit and Long-Term Damage to the Economy |
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83 | (20) |
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U.S. General Accounting Office |
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4 The 1990-91 Recession in Historical Perspective |
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103 | (24) |
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5 The Evolution of the American Property Tax |
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127 | (16) |
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6 The Road to PPB: The Stages of Budget Reform |
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143 | (20) |
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7 A Micropolitical Perspective on Rational Budgeting: A Conjectural Footnote on the Dissemination of PPBS |
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163 | (18) |
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Unit II Conceptual Contexts of Budgeting and Finance |
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181 | (86) |
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8 Budgeting: Theory and Concepts |
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185 | (18) |
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9 Management Uses of Figures |
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203 | (8) |
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10 Power Without Privilege: Ethics in Public Budgeting and Financial Management |
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211 | (16) |
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227 | (16) |
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12 Comparative Government Budgeting |
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243 | (24) |
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Unit III Institutional Contexts of Budgeting and Finance |
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267 | (104) |
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273 | (22) |
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14 The Budget System and Concepts of the United States Government |
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295 | (18) |
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U.S. Office of Management |
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Budget, Executive Office of the President |
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15 Congress and the Politics of Statutory Debt Limitation |
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313 | (24) |
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16 Intergovernmental Fiscal Relations in the 1980s |
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337 | (10) |
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17 The General Accounting Office: Its Origin, Expansion, and Dilemma |
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347 | (12) |
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18 Reconciling Politics and Budget Analysis: The Case of the Congressional Budget Office |
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359 | (12) |
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Unit IV Economic Contexts of Budgeting and Finance |
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371 | (74) |
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19 The New Political Economy of Monetary Policy |
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377 | (8) |
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20 Tax Expenditures: Concept and Oversight |
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385 | (30) |
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21 Budget "Uncontrollability" as an Obstacle to Improving the Allocation of Government Resources |
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415 | (12) |
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22 Budget Deficits in China: Calculations, Causes, and Impacts |
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427 | (18) |
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Unit V Strategic Contexts of Budgeting and Finance |
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445 | (102) |
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23 Certainty and Uncertainty in Decision Making: A Conceptualization |
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449 | (26) |
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475 | (14) |
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25 PPBS: Theory, Structure, and Limitations |
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489 | (16) |
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26 The Myth of Incrementalism: Analytic Choices in Budgetary Theory |
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505 | (16) |
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27 Political Dimensions of Federal Budgeting in the United States |
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521 | (26) |
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Unit VI Administrative Contexts of Budgeting and Finance |
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547 | (118) |
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28 Matching Responsibilities with Tactics: Administrative Controls and Modern Government |
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551 | (24) |
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29 Management and Control of Budget Execution |
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575 | (10) |
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585 | (24) |
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31 An Inquiry into the Feasibility of a National Accounting Policy for Public Schools |
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609 | (10) |
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32 Government Contracting and Procurement: A Critical Process for Both the Public and Private Sectors |
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619 | (14) |
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33 Capital Asset Financing |
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633 | (20) |
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34 Pros and Cons of a Separate Capital Budget for the Federal Government |
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653 | (12) |
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Unit VII Behavioral Contexts of Budgeting and Finance |
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665 | (78) |
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35 What Budgeting Means to People |
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669 | (6) |
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675 | (24) |
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37 An Expectancy Theory Approach to the Motivational Impacts of Budgets |
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699 | (16) |
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38 Budgeting: Functional Analysis and Behavioral Implications |
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715 | (16) |
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39 Behavioral Assumptions of Management Accounting |
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731 | (12) |
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Unit VIII Organizational Contexts of Budgeting and Finance |
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743 | (88) |
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40 Accountancy as a Function of Organization Theory |
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747 | (10) |
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41 Progress, Persisting Trends, and Future Challanges: Accountancy as a Function of Organization Theory |
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757 | (8) |
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42 Organization Models of Social Program Implementation |
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765 | (20) |
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43 Shaping State-Based Financial Policy in an Era of Change: A Policy and Research Perspective on City Size |
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785 | (14) |
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44 Two Superoptimum Solutions in a Cutback Mode |
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799 | (12) |
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811 | (20) |
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Unit IX Technical Contexts of Budgeting and Finance |
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831 | (144) |
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46 Simon's Administrative Behavior as Intent and Content |
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835 | (26) |
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47 Updating the Approach to Administrative Behavior as Intent and Content |
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861 | (8) |
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48 The Political Economy of Efficiency: Cost-Benefit Analysis, Systems Analysis, and Program Budgeting |
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869 | (22) |
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49 The Political Economy of Efficiency Has Not Changed, But the World Has and So Have I |
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891 | (6) |
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50 Uses and Abuses of Analysis |
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897 | (12) |
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51 Why Do Forecasts Differ? |
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909 | (16) |
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52 Cost-Benefit Analysis and Administrative Legitimation |
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925 | (18) |
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53 Decision-Making Orientations of State Government Budget Analysts: Rationalists or Incrementalists? |
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943 | (20) |
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54 Capital Rationing, Priority Setting, and Budget Decisions: An Analytical Guide for Public Managers |
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963 | (12) |
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Author Index |
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975 | (20) |
Subject Index |
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995 | |