PUBLIC BUDGETING: CONCEPTS AND APPLICATIONS

Robert W. Burchell, James H. Carr, Richard L. Florida and Jarnes Nemeth. The New Reality of Municipal Finance: The Rise and Fall of the Intergovernmental City .
Government Finance Officers Association. Capital Budgeting: Blueprints for Change .
Edward A. Lehan. Budgetmaking: A Workbook of Public Budgeting Theory and Practice .
Thomas D. Lynch. Public Budgeting in America , 2nd Edition.
John L. Mikesell. Fiscal Administration: Analysis and Applications for the Public Sector , 2nd Edition.     

BOOK REVIEWS

Book reviewed in this article:
The Politics of Public Budgeting. By I.S. RUBIN (New Jersey: Chatham House, 1990, 248pp). Budgeting In the Provinces: Leadership and the Premiers. Edited by A. MASLOVE
Aboriginal Employment Equity by the Year 2000. Edited by J.C. ALTMAN
Making Equity Planning Work. By NORMAN KRUMHOLZ and JOHN FORESTER     

Governance, Management, and Performance: They Matter

Books reviewed in this article:
Carolyn J. Heinrich and Laurence E. Lynn, Jr., eds., Governance and Performance: New Perspectives
Patricia W. Ingraham, Philip G. Joyce, and Amy Kneedler Donahue, Government Performance: Why Management Matters
Janet M. Kelly and William C. Rivenbark, Performance Budgeting for State and Local Government     

Book Reviews

Books reviewed:
Richard Goode, Government Finance in Developing Countries
A. Premchand, Government Budgeting and Expenditure Tools
A. Premchand and Jesse Burkhead, (eds.) Comparative International Budgeting and Finance
Robert W. Burchell, James H. Carr, Richard L. Florida, James Nemeth with Michael Pawlick and Felix R. Barreto, The New Reality of Municipal Finance
James Chan, (ed.) Research in Governmental and Nonprofit Accounting, Volume 1     

Book Review

Book reviewed:
Irene S. Rubin, The Politics of Public Budgeting: Getting and Spending, Borrowing and Balancing     

Book Reviews

Books reviewed:
Kurt M. Thurmaier and Katherine G. Willoughby, Policy and Politics in State Budgeting
Ronald F. King, Budgeting Entitlements: The Politics of Food Stamps     

Book Reviews

Books reviewed:
James T. Collins and Robert M. Kozub, State and Local Taxation Answer Book
Steven G. Koven, Public Budgeting in The United States: The Cultural and Ideological Setting     

Federal Budget Concepts—Bright Lines or Black Holes?

This article reviews a range of issues that are central to the organizing principles of the federal budget—the guidelines that determine whether a transaction belongs in or outside of the budget; and, if it belongs in the budget, how it should be recorded. The article starts by discussing the nature of the federal budget, the powers and responsibilities of the federal government, and related issues, and then discusses four broad sets of budget concepts issues: (I) Budgeting for Earmarked Taxes and Spending; (II) Budgeting for Capital Investment; (III) Classification Categories Within the Budget; and (IV) Evasions of Budgetary Coverage.     

Book Reviews

Books reviewed:
Robert D. Lee. Jr. and Ronald W. Johnson, Public Budgeting Systems
John L. Mikesell, Fiscal Administration: Analysis and Application for the Public Sector
S. Rosen, Public Finance     

Efficiently Taking Soundings in a Sea of Change: Two Histories of Public Budgeting and Finance

Books reviewed:
Irene S. Rubin, Class, Tax, and Power: Municipal Budgeting in the United States.
Donald R. Stabile, The Origins of American Public Finance: Debates over Money, Debt, and Taxes in the Constitutional Era, 1776–1836.     

Book Reviews

Books reviewed:
Richard Jankowski, Profits, Taxes, and the States
Roy T. Meyers, (ed.) Handbook of Government Budgeting
Gerasimos A. Gianakis and Clifford P. McCue, Local Government Budgeting: A Managerial Approach     

Dollars and Decisions: Fiscal Policy and Administration in the American States

Books reviewed in this article:
Glenn Beamer, Creative Politics: Taxes and Public Goods in a Federal System
David Brunori, State Tax Policy: A Political Perspective
Kurt M. Thurmaier and Katherine G. Willoughby, Policy and Politics in State Budgeting     

Book Reviews

Books Reviewed:
Elizabeth Dickson and George E. Peterson, Public Employee Compensation: A Twelve City Comparison
James R. Griesemer, Budgeting for Results in Local Government
Edward A. Lehan, Simplified Government Budgeting
Edward A. Lehan, Budget Making, A workbook of Theory and Practice     

Book Reviews

Books reviewed in this article:
David A. Stockman, The Triumph of Politics
Robert D. Vinter and Rhea K. Kish, Budgeting for Not-for-Profit Organizations
Allen Schick with papers by David Stockman, Rudolph Penner, Trent Lott, Leon Panetta and Norman Ornstein, Crisis in the Budget Process: Exercising Political Choice     

Curriculum Reform in Budgeting and Financial Management: Preliminary Thoughts on the Dimension of the Field

Editors' note: In January 1984, Dick Hickman, chairperson-elect of the Section on Budgeting and Financial Management, American Society for Public Administration, appointed a task force of about 30 ASPA members on Budgeting and Financial Management Curriculum Reform. The task force is charged to report at the Indianapolis meeting of ASPA in 1985. Professor James R. Alexander was appointed chairman of the task force, and in this capacity convened a double-session roundtable on curriculum reform at the Denver meeting of ASPA in April. This article is Professor Alexander's presentation at that session. The task force welcomes any comments, suggestions, or critiques on this important subject. Such communications may be addressed to Professor James R. Alexander, Department of Political Science, University of Pittsburgh at Johnstown, Johnstown, Pennsylvania 15904.     

Participatory Budgeting and Community-Based Research: Principles,Practices, and Implications for Impact Validity

Research and evaluation is an integral part of the Participatory Budgeting (PB) process. Since PB in New York City (PBNYC) is designed to be a democratic and community-based initiative that is grounded in the values of equity and inclusion, it is important that the research and evaluation methods used to study the process and its participants adhere to the same principles. For the past five years, a team of community-based researchers, academics, and PB participants have designed research questions and instruments, implemented data collection, analyzed and shared data with PB participants and practitioners, and issued reports to the wider public. Like PB, the research design is rooted in the communities where PB is operating. The research is not intended to sit on a shelf but is actively used by participants and practitioners to help reflect on the process, improve deliberation in decision-making, and strengthen the process and outcomes of PB. This article will discuss Participatory Action Research principles used by the Community Development Project of the Urban Justice Center, explore the applicability of these principles to the Participatory Budgeting research context, and explain how these practices have helped to deepen and improve the process and outcomes of PBNYC.     

Policy Development, Planning, and Resource Allocation in the Department of Defense

The U.S. Department of Defense develops policies, plans, and allocates resources using PPBS—the Planning, Programming, Budgeting System. The system is used to formulate both long-range policies and resource allocation plans. The scope of DoD's activities make this an enormous undertaking. It is also politically charged because of the role of Congress in determining the department's budget and activities. Therefore, complexity and plurality characterize these processes.     

Graduate Curricula in Budgeting and Financial Management: Recommendations for Reform

This is an abridged version of the final report of the American Society for Public Administration's (ASPA) Section on Budgeting and Financial Management's Task Force on Curriculum Reform. The report was produced by the Section on Budgeting and Financial Management's Executive Committee. The complete final report is available from Robert Berne, Graduate School of Public Administration, New York University, 4 Washington Square North, New York, NY 1003, or James Alexander, Department of Political Science, University of Pittsburgh at Johnstown, Johnstown, PA 15904.     

EFFECTIVENESS BUDGETING: THE LIMITS OF BUDGET REFORM

This paper is concerned with the potential for improving public sector financial management by means of efforts to budget in terms of effectiveness. A series of statements are derived from the assumptions of Effectiveness Budgeting to consider what the preconditions for its success and failure might be, in an effort to begin to fill what i s argued to be a void in the literature in the field. Comments are offered as to the likelihood of Effectiveness Budgeting realizing i t s own stated ideal and its utility under less than ideal conditions.     

Coming Apart: Fiscal and Budgetary Policy Processes in the Johnson Administration

Budgeting in the 1980s seems very different from budgeting in the 1960s. The differences have more to do with economic conditions than with the techniques of budgeting. In the article published below, David C. Mowery and Mark S. Kamlet present their interpretation of how budgeting was transformed during the Johnson administration. The editors of this journal, both of whom have conducted research on the Johnson administration, do not share the point of view expressed in this article, but believe that the readers of Public Budgeting and Finance should be provided a diverse range of viewpoints. The editors invite comment on this article and expect to publish articles presenting different interpretations in subsequent issues of the journal.