CHANGING PATIERNS OF BUDGETING IN ENGLISH LOCAL GOVERNMENT

Worsening financial circumstances have prompted local authorities to review the appropriateness of traditional budgetary arrangements. Using Wildavsky's concept of incremental budgeting as a guiding framework this paper examines how and why authorities have altered their budgetary processes. Results indicate that underlying incrementalism is the assumption of growth, although certain aspects of incrementalism are more affected than others by declining revenues.