Budgeting and Rebudgeting in Local Governments: Siamese Twins?

• 成果类型: Article
• 署名作者: Anessi-Pessina, Eugenio; Sicilia, Mariafrancesca; Steccolini, Ileana
• 署名单位: Catholic University of the Sacred Heart; University of Bergamo; Bocconi University
• 刊物名称: PUBLIC ADMINISTRATION REVIEW
• ISSN/ISSBN: 0033-3352
• DOI: 10.1111/j.1540-6210.2012.02590.x
• 发表日期: 2012
• 页码: 875-884
• 关键词: cycles; POLICY; INNOVATION; adoption; georgia

摘要

The literature on budgeting in the public sector has traditionally focused on the annual budgetary process. Much less attention has been paid to rebudgeting-that is, what governments do to revise and update their budgets during the fiscal year. Because of its potentially large impact on appropriations, rebudgeting seemingly deserves more attention than it has been granted so far. This article uses data from a sample of Italian municipalities to test hypotheses on the main drivers of budget revisions. According to the results, rebudgeting is strongly affected by the degree of incrementalism in the initial budgeting process, as well as by several internal and external determinants, such as political variables, organizational features, financial conditions, and the local socioeconomic environment.