A cultural theory of budgeting

My aim is to bring together various strands of thought about the relationship between cultures and budgets into a single essay. Cultural theory is a way to bring what different people want and why they want it into budgeting. If cultures are conqruent with budgetary processes, this symmetry should show up in the standard topics of the subject. Thus I shall deal with the form of budgeting, auditing, budgetary balance, and deficits. I shall also examine the place of the budgetary base—agreed understandings on totals and items—among the political cultures. Finally, I shall provide a cultural explanation for the growth of government.