Abstract
Strategic planning processes use budgets to implement control and accountability. However, budgets can also be used to generate support for strategic decisions, for example by creating a political spectacle. A political spectacle is a problem engineered to have a specific political impact. This paper investigates politicians’ use of a state budget as a political manoeuvre to defend strategic decisions regarding public employee unions in Wisconsin. The analysis shows how the 2011 state budget in Wisconsin was used to create a political spectacle to generate support for eliminating collective bargaining for public workers, especially public (state) school teachers.
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Notes on contributors
Aimee Pernsteiner
Aimee Pernsteiner is an Assistant Professor of Accounting, University of Wisconsin-Eau Claire, USA.
D’Arcy Becker
D’Arcy Becker is Professor of Accounting and Department Chairperson, University of Wisconsin-Whitewater, USA.
Matthew Fish
Matthew Fish is an Assistant Professor of Accounting, University of Wisconsin-Eau Claire, USA.
William F. Miller
William F. Miller is Associate Professor of Accounting, University of Wisconsin-Eau Claire, USA.
Dawna Drum
Dawna Drum is an Assistant Professor of Accounting, Western Washington University, USA.