Government Budgeting and Financial Management in Practice: Logics to Make Sense of Ambiguity, 1st Edition (Hardback) book cover

Government Budgeting and Financial Management in Practice

Logics to Make Sense of Ambiguity, 1st Edition

By Gerald J. Miller

Routledge

358 pages | 5 B/W Illus.

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pub: 2011-09-28
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Description

The right turn in U. S. politics has increased conflict over both ends and means in government budgeting and financial management. Overlapping and competing views of the way the world works drive finance officials’ practice. Taking a new look at public financial management that acknowledges the multiple, competing realities, Government Budgeting and Financial Management in Practice: Logics to Make Sense of Ambiguity examines transaction cost economics and other small government, managed-by-the-market techniques as the latest reincarnation of public budgeting and financial management orthodoxy. Gerald J. Miller reviews new research on the continuing validity of the political dimension of government finance decisions and the multiple, intensely argued constructions of reality the finance official must make sense of.

Miller discusses major advances in interpretive approaches to budgeting and finance and how they dominate writing in the broader field of public administration. He also examines the effects of the explosion of information systems, new budget techniques, nonconventional ways of spending, and new technologies. The book uses a question as the motivating force to understand some facets of today’s government budgeting, finance, and financial management: where do the critical assumptions come from to drive financial management? Miller takes the history of reform, developments in the field and the logics finance officials say they use as sources for these assumptions and examines what they reveal about constructions of the government finance world.

Exploring new avenues of financial management thinking, the book discusses ambiguity and interpretations that move the unclear preferences, ends, and goals toward consensus. The author identifies an alternative approach to research that explains important facets of financial management. This approach is drawn directly from practice, events and problems in public organizations and from the creedal bent of many political actors in competition.

Table of Contents

Socially Constructed Decisions about Public Money

Financial Management as Socially Negotiated Process

The Study of Government Budgeting, Finance, and Financial Management

Organization of the Book

References

Endnotes

History of Government Budgeting and Finance Reforms

Normative Development of Government Budgeting and Finance

Coalition Convergence and Divergence in Three Stages

A Continuing and Episodic Struggle

The Right Turn in Politics and Related Developments

Summary

References

Endnotes

The Practice of Government Budgeting and Finance Is Interpretation

Practitioners Define Government Budgeting, Finance, and Financial Management

Theories about Finance Officials’ Work

What Is an Interpretation?

Studies

Conclusion: Summarizing Practice as Interpretation

References

Endnotes

Fiscal Policy Impacts in Public Finance

Introduction

Fiscal Policy Impacts

Summary and Discussion

References

Endnote

Conventional Budgeting with Targets, Incentives, and Performance, Gerald J. Miller, Donijo Robbins, and Jaeduk Keum

Movements toward the Performance-Based Reforms

Interrelations among Incentives, Certification, and Targets

The Research

Research Findings

Discussion and Conclusions

References

Endnotes

Budgeting for Nonconventional Expenditures, Gerald J. Miller and Iryna Illiash

The Budget Problem

Interpreting Control: A Matter of Substitutable Policy Tools

Budgeting Interpretations: The Social Construction Approach

Trade-Off Criteria, the Poor, and Welfare Policy

The Context That We Force to Emerge, That We Enact, That We Socially Construct

References

Endnotes

Budgeting Structures and Citizen Participation, Gerald J. Miller and Lyn Evers

Structures

How the Budget Processes Work

What Works toward Citizen Participation?

Participation Designs for Budgeting

Discussion and Summary

References

Endnotes

Revenue Regime Change and Tax Revolts

The Analytic Base and General Background

The Performance Budget Indices and Tax Revolts

Summary of Research Questions

Answering the Research Question

Findings

Discussion and Interpretation of the Results

Postscript

References

Debt Management Networks, Gerald J. Miller and Jonathan B. Justice

The Bond Sale Process and Participants

Simulating Stable and Unstable Teams

Debt Networks and Normative Ambiguity in Practice

References

Auctioning Off the Farm with Tax Incentives for Economic Development, Donijo Robbins and Gerald J. Miller

Macro-Level Goals of Incentives

Micro-Level Goals of Incentives

The Research Problem

The Experiment

Data and Findings

Discussion

Summary

References

Endnotes

Summary

The Larger Argument

References

Index

About the Series

Public Administration and Public Policy

Learn more…

Subject Categories

BISAC Subject Codes/Headings:
POL000000
POLITICAL SCIENCE / General