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Public budgeting structure, process, legal framework and policy with examples from industrialized and developing countries
Public Budgeting in Context examines budgeting at all levels of U.S. government—federal, state, and local—and in a sample of governments around the world. The book assesses the context of public budgeting in these governments, especially the legal foundations for its practice and how the process and final budgets are impacted by governance structures, laws, various budget actors and different branches of government. The author presents focused attention on the influences on government budgets of the executive, legislative and judicial branches of government, the bureaucracy, the public and the media. In light of worldwide fiscal malaise, especially during and since the Great Recession, this book illustrates the heightened complexity of the budgeting environment that pervades all governments today—industrialized or developing, large or small.
For those who like to dive into the details, the book presents numerous examples of public budgeting as practiced and points to the wealth of data available for analyses of the budgetary context and process, budget shares and results regarding virtually any government of interest. Chapters cover the constitutional and statutory provisions for budgeting in selected governments. Budget and policy agenda setting and executive leadership, legislative budget powers and the influence of the judiciary on modern government budgets are exposed. Budget execution requirements of the bureaucracy, the input of customers, clients and citizens to government budgets, and media influences on public budgets and agencies are highlighted. Budget mechanics—budget types, formats, timelines and reforms—are introduced and compared. Taxes and intergovernmental revenues are considered, with predominant tax choices at every level of government in the United States and those in a select, developing country represented. The book introduces an emerging method for investigating the outcomes of government spending—human rights budget analysis—and includes as an example the assessment of budget reform and results of public health spending in one selected government.
Highlights of Public Budgeting in Context
- Offers a comprehensive text for understanding public budgeting in governments of a variety of contexts and capacities and across different levels
- Written by a noted expert in the field of public budgeting and financial management
- Contains illustrative examples from industrialized and developing countries
- Guides to innumerable datasets with information about governments and their budgets
- Includes a companion website filled with templates for budget and fiscal analysis
Unravel the complex issues of modern public budgeting using this unique presentation of its practice in a variety of governments in the U.S. and a select sample from around the world.
- Sales Rank: #1065463 in Books
- Published on: 2014-09-22
- Original language: English
- Number of items: 1
- Dimensions: 9.60" h x 1.12" w x 7.30" l, .0 pounds
- Binding: Hardcover
- 456 pages
From the Back Cover
Praise for Public Budgeting in Context
“The scope of this book is breathtaking. It includes not only federal, state, and local budgeting in the US, complete with historical development and as embedded in the literature, but also provides a running comparison of the US with a variety of other countries. A careful reading of this book provides not only a series of answers to traditional questions, but also questions for the curious, about how legal, political structure, and culture influence budget process and outcomes.”
—Irene Rubin, Ph.D, Professor Emerita, Department of Public Administration, Northern Illinois University
“Over the years, there have been a lot of good books written about US national budgeting. There have been some good books written about state and local budgeting. There have even been a small number that deal with budgeting in an international context. I am not aware, however, of any book that has attempted to do what this book does, which is to look at federal, subnational, and international budgeting in a single volume. It will prove to be an invaluable resource for students and researchers in a world where budgeting, like governing, is ubiquitous.”
—Philip Joyce, Ph.D, Professor of Public Policy, University of Maryland
“Good budgeting is critical to good government and the success of nations. In this book, Katherine Willoughby summons her impressive domestic and international experience to bring us a masterful accounting of how to achieve just that.”
—Jorge Martinez-Vazquez, Ph.D, Regents Professor of Economics and Director, International Center for Public Policy, Georgia State University
“At a time when the public sector struggles with fiscal challenges, this timely book provides clear and accessible explanation and analysis of major budget issues drawn from the experiences of governments at all levels both in the US and abroad. This book will upgrade the budget literacy of students seeking an intelligent introduction to the field as well as deepen the understanding of those with more advanced expertise and experience.”
—Paul Posner, Ph.D, Director of Public Administration, George Mason University
About the Author
KATHERINE G. WILLOUGHBY, Ph.D, is Professor of Public Management and Policy at the Andrew Young School of Policy Studies at Georgia State University. Dr. Willoughby teaches, writes, and conducts research in the areas of public budgeting, public financial management, public policy analysis and evaluation, strategic management, and organizational decision making. She is a prolific contributor to key scholarly and practitioner journals, including Public Administration Review, Public Performance Management Review, and Public Budgeting & Finance.
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