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 Is operating budget execution really a coherent process.


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Type of Resource: text

Genre: Electronic Thesis or Dissertation

Issuance: monographic

Date Issued: 1994

Physical Form: pdf

Extent: 161 p.

Language(s): English

Summary: Most of the debate within public budgeting has centered on whether the incremental or non-incremental approach is best. In a theoretical context, little attention has been paid to the actual execution of an entity's budget. Specific theoretical objectives must be met for execution to take place: the objectives have been arranged in different ways, yet the basic requirements have remained constant. The dissertation compared these established theoretical objectives with actual budget execution; it concentrated on whether actual budgeting practice met the requirements of budget execution as depicted in normative theory. The research question asked to what extent is practice consistent with theory. The reality of budget practice was determined through survey responses. The questions were based on the procedures required for carrying out the theoretical objectives of execution. Surveys were sent to budget practitioners within the two-county area in southeast Florida. These individuals are responsible for public sector budgeting within their various entities on a state, county, and local level. The survey asked for the respondents perceptions of actual practice as it related to budget execution within their entity. The individual responses were evaluated and analyzed. Factor Analysis was used to determine the loading of eleven specific objectives. The patterns created by the factor loading were explored; it established how the objectives were viewed and whether there was a monolithic approach to execution. The results of the factor loading suggested that, in practice, budget objectives are not recognized as a cohesive process. Theory failed to match actual budget execution. Established procedures found in theory are only partially recognized by those who practice budgeting. A chi-square analysis of the survey results were examined to establish internal validity of the survey instrument and determine whether the responses were influenced by the independent variables. The results of the chi-square failed to note any influence on the responses.

Identifier: 12374 (digitool), FADT12374 (IID), fau:9275 (fedora)

Note(s): Advisers: Thomas D. Lynch; Jay Mendell.Thesis (Ph.D.)--Florida Atlantic University, 1994.

Subject(s): Political Science, Public Administration

Persistent Link to This Record: http://purl.flvc.org/fcla/dt/12374

Owner Institution: FAU



Autor: Campbell, Kenneth Alan. Florida Atlantic University

Fuente: http://fau.digital.flvc.org/islandora/object/fau%3A9275



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