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Educational Characteristics of Budget Office Personnel and State Budgetary Processes
Author(s) -
Lee Robert D.
Publication year - 1991
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 - 10.1111/1540-5850.00911
Subject(s) - state (computer science) , federal budget , control (management) , operating budget , business , accounting , finance , computer science , fiscal year , economics , management , algorithm
Although the importance of budget office personnel to the performance of state budget systems seems to be self‐evident, few studies have been conducted of this important subject. Using data from state budget office surveys, this study reviews changes in the educational characteristics of budget office staff between 1970 and 1990. Educational characteristics are examined as possible predictors of how budget systems operate. Topics of concern are the use of program information, the use of program analysis, and the exercise of accounting control. Consideration is given to the implications of current trends for future personnel requirements of budget offices.