A cultural theory of budgeting
By: Wildavsky, Aaron.
Material type: ArticlePublisher: New York : Marcel Dekker, 1988International Journal of Public Administration - IJPA 11, 6, p. 651-677Abstract: My aim is to bring together various strands of thought about the relationship between cultures and budgets into a single essay. Cultural theory is a way to bring what different people want and why they want it into budgeting. If cultures are conqruent with budgetary processes, this symmetry should show up in the standard topics of the subject. Thus I shall deal with the form of budgeting, auditing, budgetary balance, and deficits. I shall also examine the place of the budgetary baseagreed understandings on totals and itemsamong the political cultures. Finally, I shall provide a cultural explanation for the growth of government.My aim is to bring together various strands of thought about the relationship between cultures and budgets into a single essay. Cultural theory is a way to bring what different people want and why they want it into budgeting. If cultures are conqruent with budgetary processes, this symmetry should show up in the standard topics of the subject. Thus I shall deal with the form of budgeting, auditing, budgetary balance, and deficits. I shall also examine the place of the budgetary baseagreed understandings on totals and itemsamong the political cultures. Finally, I shall provide a cultural explanation for the growth of government.
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