By Michael Di Francesco, John Alford
This paintings explores how reshaping funds principles and the way they're utilized provides a well-liked technique of public zone budgeting, instead of easily enforcing fewer ideas. via improved ways to source flexibility, executive entities can make sure that public cash is used accurately whereas reaching the specified effects. The authors determine public budgeting practices that inhibit responses to complicated difficulties and consider how rule amendment can result in extended price range flexibility. via a nuanced knowing of the standards underlying traditional funds keep an eye on, the authors use finances reforms in Australia to teach the bounds of rule amendment and suggest "rule variability" as a greater technique of recalibrating imperative keep watch over and situational flexibility. the following, coverage makers and public administration lecturers will discover a resource that surveys rising methods of reconciling keep watch over and adaptability within the public sector.iv>
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Additional info for Balancing Control and Flexibility in Public Budgeting: A New Role for Rule Variability
DI FRANCESCO AND J. ALFORD This modernization of the purpose rule is emblematic of the shift from ex ante to ex post budget control under new public financial management. The budget ‘program’ is widely regarded as the core organizing concept that links budgeting and operational management within a contemporary performance management control system, whereby the program is the level at which a manager is assigned both increased budget authority and flexibility (Robinson 2007). A good example is the complex ‘output’ architecture used in the New Zealand state sector reforms of the 1980s and 1990s: through detailed specification of the goods and services to be ‘purchased’ by government, these reforms aimed to decentralize budgetary control through contract-based performance accountabilities for organizations and their senior executives (Pallot 1991: 170–173; Boston et al.
However, these varied experiences survey only some ways that budget rules can inhibit the conditions necessary for collaboration, agility, or resilience, albeit probably the most important. We now propose to develop a more systematic schema for analyzing the impacts of budget rules on flexibility. 2 DEFINING FLEXIBILITY IN THE BUDGETING CONTEXT In common usage, according to the Oxford Dictionary of English (2010), ‘flexibility’ refers to an ‘ability to be easily modified’. In the expansive organizational studies literature, by way of contrast, the concept of ‘flexibility’, though contested, usually has a much more specific meaning as a property of control (Kickert 1985).
Moore, 84–115. Washington, DC: Brookings Institution Press. Simon. 1958. Organizations. New York: Wiley. Skelcher. 2002. Working across boundaries: Collaboration in public services. Basingstoke: Palgrave Macmillan. Huxham. 2012. The tangled web: Unravelling the principle of common goals in collaborations. Journal of Public Administration Research and Theory 22(4): 731–760. Weber, M. 1946. From Max Weber: Essays in sociology. Trans. and ed. Wright Mills. New York: Oxford University Press. CHAPTER 3 Flexibility, Inflexibility, and Budgeting Abstract This chapter focuses on the ways public budgeting practices can hinder organizational responses to nonroutine problems.