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Is operating budget execution really a coherent process?

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Date Issued:
1994
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.
Title: Is operating budget execution really a coherent process?.
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Name(s): Campbell, Kenneth Alan
Florida Atlantic University, Degree Grantor
Mendell, Jay S., Thesis Advisor
Lynch, Thomas D., Thesis Advisor
College for Design and Social Inquiry
School of Public Administration
Type of Resource: text
Genre: Electronic Thesis Or Dissertation
Issuance: monographic
Date Issued: 1994
Publisher: Florida Atlantic University
Place of Publication: Boca Raton, Fla.
Physical Form: application/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): Thesis (Ph.D.)--Florida Atlantic University, 1994.
Subject(s): Fiscal policy
Finance, Public
Budget
Held by: Florida Atlantic University Libraries
Persistent Link to This Record: http://purl.flvc.org/fcla/dt/12374
Sublocation: Digital Library
Use and Reproduction: Copyright © is held by the author with permission granted to Florida Atlantic University to digitize, archive and distribute this item for non-profit research and educational purposes. Any reuse of this item in excess of fair use or other copyright exemptions requires permission of the copyright holder.
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Host Institution: FAU
Is Part of Series: Florida Atlantic University Digital Library Collections.