Altruism, accountability, and transparency: Cooperative aspirations in contemporary state-level budgeting

Altruism, accountability, and transparency: Cooperative aspirations in contemporary state-level budgeting

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Article ID: iaor20072679
Country: United States
Volume: 18
Issue: 2
Start Page Number: 197
End Page Number: 222
Publication Date: Jan 2006
Journal: Journal of Public Budgeting, Accounting and Financial Management
Authors:
Keywords: management, planning, government, economics, statistics: regression
Abstract:

Niskanen established an influential and enduring model of bureaucrats as budget maximizers. Since this theory's inception, most empirical tests have demonstrated the limited validity of Niskanen's vision. Using state agency heads as an analytical unit, this paper further develops ways that the rational choice assumptions inadequately characterize bureaucratic budget aspirations: First, instead of being self-interested, many bureaucrats focus on the interests of collectives across governmental and societal actors, and second, an enhanced focus on transparency in presentation of budgetary and programmatic information reduces the information asymmetry that is central to Niskanen's theory. The findings show that intentions based in a broad public interest and motivations of accountability and transparency tend to reduce, rather than enhance, growth aspirations in state-level bureaucrats.

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