Budget reform theory: a guideline for successful budget reform ∗ |
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Authors: | James W Douglas |
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Institution: | Department of Political Science , The University of Oklahoma , 455 West Lindsey Street, Room 205, Norman, Oklahoma, 73019-2001 |
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Abstract: | The findings of previous research have enabled scholars to develop theories about what types of things need to be done to create successful budget reforms. The author examines redirection, a budget reform implemented recently in the state of Georgia. He indicates that this reform has been successful at accomplishing its stated goals. The author then reveals that redirection meets most of the recommendations offered by budgeting theory about how to develop a successful reform. In so doing, the author provides the first test of the postulates made by budget reform theorists. The practical implications of the findings are given. |
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