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Incremental Budgeting: Antecedents of Change*

Published online by Cambridge University Press:  28 November 2008

Royston Greenwood
Affiliation:
Institute of Local Government StudiesUniversity of Birmingham

Abstract

The article examines the variables which preclude or facilitate shifts or change in patterns of budgeting within governments. Emphasis is placed upon the connection between systems of budgeting and underlying structures of ideas and values which constitute organisational ‘myths’. Drawing upon the literatures of political science and organisational analysis the paper identifies a combination of factors which facilitate the erosion of the legitimacy of prevailing myths and lead to their displacement. This thesis is empirically examined using data from twenty English local authorities.

Type
Articles
Copyright
Copyright © Cambridge University Press 1984

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