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Balancing Control and Flexibility in Public Budgeting : A New Role for Rule Variability (Hardcover)
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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.
Number of Pages: 101
Genre: Business + Money Management, Freedom + Security / Law Enforcement
Sub-Genre: Public Finance, Accounting / Financial, Administrative Law + Regulatory Practice
Publisher: Springer Verlag
Author: Michael Di Francesco & John Alford
Street Date: May 24, 2016
Item Number (DPCI): 248-16-5731