Budget theory and state budget practice: Analysis and perspective

The relevance of budget theory to the practice of state budgeting is considered by the authors. They address the relevance of budget theory and research and current budgeting practice in three domains: the activities of the budget analyst, the responsibilities and operations of the central state budget office, and the dynamics of the budget process. They observe that because of legal and environmental diversity among the states, the evolution of theories of state budgeting has been limited. They also suggest that the contribution of budgeting theories to state budgeting practice have been, princiaplly, indirect and conceptual.