Public Budgeting in Search for an Identity

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Annual Performance Statements
austerity policy analysis
Budget Shock
budgeting process challenges in government
Category=JP
Category=KC
Category=KFCP
Democratic accountability
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fiscal management
Fund Balance
Funding Shocks
Managerial accountability relationships
municipal financial reform
Non-financial Performance Information
Non-routine Problems
NPM Reform
NPM Type Reform
Outcome Based Control System
participatory governance
PB Process
PBs
Performance - Based Budgeting
Performance Budgeting Reforms
Performance Budgeting Systems
performance measurement
Public Administration
Public budgeting
public sector finance
Public sector organizations
Rainy Day Funds
Responsive Regulation
Search Round
Single Purpose Organizations
Texas Public School Districts
Texas School Districts
Transactional Systems
Unabsorbed Slack
Unreserved Fund Balance
Van Helden

Product details

  • ISBN 9780367679668
  • Weight: 460g
  • Dimensions: 156 x 234mm
  • Publication Date: 25 Sep 2023
  • Publisher: Taylor & Francis Ltd
  • Publication City/Country: GB
  • Product Form: Paperback
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Public Budgeting in Search for an Identity: State of the Art and Future Challenges provides a state-of-the-art reflection on current trends in international public budgeting, representing an important pillar in the accumulation of knowledge on public sector budgeting processes, contents, evolutions and critical issues.

Budgeting is central in public sector organizations. It performs a complex variety of functions, being the arena where multiple actors, cultures and professional identities interact, making it an extremely fascinating field and topic of investigation. There is a significant need and scope for exploring budgeting processes in the public sector today, as a consequence of the managerial waves of reforms that have taken place over the last few decades and the implementation of austerity programmes – as well as in light of current trends, including emerging challenges related to community care and wellbeing, rising inequality, people flows, climate change, pandemics, and the persistence of democratic deficits. The chapters in this volume address critical issues on this broad topic, offering new perspectives on current evolutions in public budgeting, including, among others, participatory budgeting, performance budgeting, the budgetary slack resources and the need to ensure balance between budget control and flexibility. These contributions show that public budgeting can, and must remain, the subject of enduring interest in our studies.

The chapters in this book were originally published as a special issue of Public Management Review.

Mariafrancesca Sicilia is Associate Professor of Public Sector Accounting and Management at the University of Bergamo, Italy. She has published extensively on public sector accounting, accountability, performance measurement and management and co-production of public services.

Ileana Steccolini is Full Professor of Accounting at the University of Essex, UK. She is the Co-editor of Financial Accountability and Management and the Chair and Founder of the International Research Society for Public Management (IRSPM) Public Service Accounting and Accountability Group. She has published extensively on public sector accounting, accountability, performance measurement and governmental financial resilience.