Changing how we budget: Aaron Wildavsky's perspective

Changing how we budget: Aaron Wildavsky's perspective

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Article ID: iaor199875
Country: United States
Volume: 9
Issue: 1
Start Page Number: 46
End Page Number: 71
Publication Date: Jan 1997
Journal: Journal of Public Budgeting, Accounting and Financial Management
Authors:
Keywords: behaviour, management, government, politics, economics, decision theory
Abstract:

This article chronicles the analysis of budget reform initiatives by Aaron Wildavsky and his collaborators. Wildavsky's views remain relevant to contemporary debate about federal budget reform. Initiatives to control spending and improve the use of analysis in budgeting were central to Wildavsky's arguments. While he characterized budgeting as incremental he also favored some comprehensive changes through ‘radical incrementalism’. Wildavsky developed a behavioral theory of budgeting and believed that efforts to seek a normative theory were largely a waste of time. He offered reforms to control the deficit and reduce entitlement spending but understood the incentives that cause Congress and the executive to resist change.

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