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Budget Reforms in Times of Austerity: A Centralization Cascade in Danish Central Government?
Author(s) -
Kristiansen Mads Bøge
Publication year - 2018
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/pbaf.12191
Subject(s) - austerity , danish , christian ministry , control (management) , cascade , government (linguistics) , power (physics) , dysfunctional family , corporate governance , line (geometry) , business , economics , public administration , economic system , finance , political science , management , engineering , philosophy , linguistics , physics , quantum mechanics , chemical engineering , politics , law , geometry , mathematics , psychology , psychotherapist
Based on a study of changes of the Danish budget institutions, the paper explores how a centralization cascade may look like, and discusses the consequences thereof. The paper identifies a centralization cascade, as the Ministry of Finance acquires increased power and greater control over the line ministries. Consequently, line ministries enhance their control over their agencies, which is followed by enhanced internal management and control within agencies. The changes imply both functional and dysfunctional consequences as well as the appearance of a range of trade‐offs between the different functions of a budget.