作者：THURMAIER, K
摘要：Some 50 years after V. O. Key first asked the central question of budget allocation, we still lack a general theory of microbudgeting. This article focuses on budgetary decision making by central budget bureau analysts and describes the framework of a theory of microbudgeting based on the notion of budgets as multifaceted problems, requiring multiple rationalities for redress or solutions, and predicting that when faced with apolitical imperative, budgeteers will recommend a politically ration...
作者：CONLAN, TJ; BEAM, DR; COLELLA, CC
作者单位：Illinois Institute of Technology; University System of Maryland; Towson University
作者：STANBURY, W; THOMPSON, F
作者单位：Willamette University
摘要：William Stanbury and Fred Thompson try to get beyond the mantra of waste, fraud, and abuse to deal seriously and constructively with the question of government waste. They provide a logical taxonomy of nine types of waste, which they, use to examine the question from several directions. One of the insights derived from their examination is that a large proportion of the waste created by government is not included in the budget. Indeed, efforts to reduce budgetary waste often simply cause it to...
