Budget rules and flexibility in the public sector: Towards a taxonomy
AuthorDI FRANCESCO, M; Alford, J
Source TitleFinancial Accountability and Management
PublisherWiley: 24 months
AffiliationSchool of Social and Political Sciences
Document TypeJournal Article
CitationsDI FRANCESCO, M. & Alford, J. (2016). Budget rules and flexibility in the public sector: Towards a taxonomy. Financial Accountability and Management, 32 (2), pp.232-256. https://doi.org/10.1111/faam.12087.
Access StatusOpen Access
The practices and norms of public budgeting have often been seen as a brake on the flexibility needed of government organisations. This remains true despite historically significant financial management reforms designed around budgetary devolution. Seeing flexibility as operating along two dimensions – devolution and discretion – this paper revisits the underlying features of traditional public budgeting to develop a taxonomy of six generic ‘budget rules’. By isolating key properties of budget control, the paper uses two of the more prominent rules – annuality and purpose – to illustrate how the rules interact to generate control capacity, as well as the scope for rule variability in promoting increased flexibility.
- Click on "Export Reference in RIS Format" and choose "open with... Endnote".
- Click on "Export Reference in RIS Format". Login to Refworks, go to References => Import References