Budget change in Georgia counties : examining patterns and practices
By: LU, Haoran; FACER II, Rex L
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ArticlePublisher: Thousand Oaks : Sage Publications, March 2004Subject(s): Orçamento | Budget Reform | Local Government Budgeting | Organizational ChangeThe American Review of Public Administration 34, 1, p. 67-93Abstract: Despite the importance of budget reform and its seeming connections to the environment, few studies have analyzed the determinants of budget reform and the effects of environmnet on budget systems. This article presents a framework for understanding changes in local government budgetary process and format. Based on survey results from 100 of the 159 counties in Georgia, it examines empirically the effects of both internal and external factors on changing the budget system. The authors found that county managers and the external environment have a very strong influence on changing budget process and format. The article also identifies various perceived effects of budget changes.
Despite the importance of budget reform and its seeming connections to the environment, few studies have analyzed the determinants of budget reform and the effects of environmnet on budget systems. This article presents a framework for understanding changes in local government budgetary process and format. Based on survey results from 100 of the 159 counties in Georgia, it examines empirically the effects of both internal and external factors on changing the budget system. The authors found that county managers and the external environment have a very strong influence on changing budget process and format. The article also identifies various perceived effects of budget changes.
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