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Balancing Control and Flexibility in Public Budgeting: A New Role for Rule Variability

Balancing Control and Flexibility in Public Budgeting: A New Role for Rule Variability

Hardcover

AccountingInvesting & FinanceGeneral Law

ISBN10: 9811003408
ISBN13: 9789811003400
Publisher: Palgrave MacMillan
Published: May 24 2016
Pages: 101
Weight: 0.65
Height: 0.31 Width: 5.83 Depth: 8.27
Language: English
This work explores how reshaping budget rules and how they are applied presents a preferred means of public sector budgeting, rather than simply implementing fewer rules. Through enhanced approaches to resource flexibility, government entities can ensure that public money is used appropriately while achieving the desired results. The authors identify public budgeting practices that inhibit responses to complex problems and examine how rule modification can lead to expanded budget flexibility. Through a nuanced understanding of the factors underlying conventional budget control, the authors use budget reforms in Australia to show the limits of rule modification and propose rule variability as a better means of recalibrating central control and situational flexibility. Here, policy makers and public management academics will find a source that surveys emerging ways of reconciling control and flexibility in the public sector.iv>

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