Public budgeting in America: a twentieth century retrospective
Journal of Public Budgeting, Accounting & Financial Management
ISSN: 1096-3367
Article publication date: 1 March 1997
Abstract
Reviewing the development of budgeting in America in the twentieth century, this article assesses where public budgeting is as it approaches the twenty-first century. Five periods are identified in American budgeting, drawing upon the work of Schick and Rubin: control, management, planning, prioritization and accountability. Budgeting in the 1990s is described as characterized by accountability and a “new” performance budgeting emphasis. The authors argue that the budget reform movement is still alive and well in American government, with local governments once more leading the way.
Citation
Tyer, C. and Willand, J. (1997), "Public budgeting in America: a twentieth century retrospective", Journal of Public Budgeting, Accounting & Financial Management, Vol. 9 No. 2, pp. 189-219. https://doi.org/10.1108/JPBAFM-09-02-1997-B001
Publisher
:Emerald Publishing Limited
Copyright © 1997 by PrAcademics Press