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Rethinking Budgeting as a Continuous Process
Author(s) -
Alesani Daniele
Publication year - 2012
Publication title -
public administration review
Language(s) - English
Resource type - Journals
SCImago Journal Rank - 2.721
H-Index - 139
eISSN - 1540-6210
pISSN - 0033-3352
DOI - 10.1111/j.1540-6210.2012.02644.x
Subject(s) - political science , administration (probate law) , population , statutory law , public administration , modernization theory , library science , sociology , law , computer science , demography
In their article “Budgeting and Rebudgeting in Local Governments: Siamese Twins?” Eugenio Anessi-Pessina, Mariafrancesca Sicilia, and Ileana Steccolini address a very important subject for the community of public sector fi nancial practitioners that is severely underinvestigated in the international literature. Th e article argues that approved budgets are a starting point for a continuous process of budget execution and revision, or “rebudgeting.” Th e authors adopt an explanatory perspective and test hypotheses on the determinants of the rebudgeting process.