Budgeting Processes: The State of the Art in the United States

Abstract

This article reviews present budgetary practices, processes, and related issues in the United States. Developments since 1990 are assessed using budgetary functions of control, management, and planning as benchmarks. While several reforms advancing these functions appear promising, movement toward clarity in budgetary theory has not kept pace. The article outlines tasks for both practitioners and scholars and recognizes calls for more comparative case studies. It concludes with suggestions for future work for practitioners and scholars individually and in combination as “pracademics” to expand theoretical and applied understanding of public budgeting.

Keywords:

• public budgeting
• reform
• budget theory
• United States