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An Examination of the Impact of Budget Reform on Arizona and Oklahoma Appropriations
Author(s) -
Franklin Aimee L.
Publication year - 2002
Publication title -
public budgeting and finance
Language(s) - English
Resource type - Journals
SCImago Journal Rank - 0.694
H-Index - 30
eISSN - 1540-5850
pISSN - 0275-1100
DOI - 10.1111/1540-5850.00079
Subject(s) - leverage (statistics) , agency (philosophy) , control (management) , government (linguistics) , state (computer science) , public administration , operating budget , state government , political science , business , public economics , economics , finance , computer science , management , local government , sociology , social science , linguistics , philosophy , algorithm , machine learning
Government reform shifts from using the budget as a control mechanism to focusing on how the budget can leverage planning and management tools that emphasize results. This research investigates reform at the state level. First, has the emphasis in the appropriations format changed from a control to more of a planning or performance orientation? Second, what factors explain any change in the level of control exercised through the appropriations process? Through multiple regression analysis, this research finds that Arizona, a reform state, is more likely to have reduced appropriations format control than Oklahoma, a nonreform state. Also, an elected agency head, the number of changes in the head of the agency, the level of reliance on the general fund, and the format received in a prior year are predictors of change.