Article ID: | iaor199881 |
Country: | United States |
Volume: | 9 |
Issue: | 1 |
Start Page Number: | 161 |
End Page Number: | 180 |
Publication Date: | Jan 1997 |
Journal: | Journal of Public Budgeting, Accounting and Financial Management |
Authors: | Lynch Thomas D., Lynch Cynthia E. |
Keywords: | management, government, statistics: empirical |
The twenty-first century appears to be starting with a new budget reform called Entrepreneurial Budgeting. This article not only explains what it is but also first places it into a futurist context and secondly contrasts it to other budget reforms using a topology popularized by Allen Schick. This article argues that it is more than a passing fad but rather a continuation of an evolutionary stream of reforms that shape how professionals normatively think about the budget process.