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- Title
Budget Rules and Flexibility in the Public Sector: Towards a Taxonomy.
- Authors
Di Francesco, Michael; Alford, John
- Abstract
The practices and norms of public budgeting have often been seen as a brake on the flexibility needed of government organisations. This remains true despite historically significant financial management reforms designed around budgetary devolution. Seeing flexibility as operating along two dimensions - devolution and discretion - this paper revisits the underlying features of traditional public budgeting to develop a taxonomy of six generic 'budget rules'. By isolating key properties of budget control, the paper uses two of the more prominent rules - annuality and purpose - to illustrate how the rules interact to generate control capacity, as well as the scope for rule variability in promoting increased flexibility.
- Subjects
BUDGET management; BUDGET policy; FINANCIAL management laws; TAXONOMY; COST control
- Publication
Financial Accountability & Management, 2016, Vol 32, Issue 2, p232
- ISSN
0267-4424
- Publication type
Article
- DOI
10.1111/faam.12087