Public budgeting and financial management research in the 1980s: A content analysis of public administration literature

This study analyzed public budgeting and financial management (PBFM) articles published in seven public administration and policy journals during the period of 1981 to 1990 to examing research content and method issues. The study revealed that general financial managment, budget theory, budget policy, revenue policy and analysis, and comparative budgeting were five major research topics emphasized during this period. PBFM articles could be categorized as: concerning policy issues, emphasizing state and local governments, adopting the conceptual-oriented approach, and using simple numerical and descriptive statistics. Recognizing differences between journal characteristics, the study further noticed changes toward management concerns, less conceptual-oriented approach, and more quantitative analysis in recent PBFM articles. Based on these results, research strategies were suggested for future PBFM studies.