Relevant bibliographies by topics / Incremental Budgeting

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Academic literature on the topic 'Incremental Budgeting'

Author: Grafiati
Published: 4 June 2021
Last updated: 5 February 2022

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Journal articles on the topic "Incremental Budgeting"

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Edwards, Pam, Mahmoud Ezzamel, Keith Robson, and Margaret Taylor. "Comprehensive and incremental budgeting in education." Accounting, Auditing & Accountability Journal 9, no. 4 (October 1996): 4–37. http://dx.doi.org/10.1108/09513579610129408.

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Kelly, Aidan. "An End to Incrementalism? The Impact of Expenditure Restraint on Social Services Budgets 1979–1986." Journal of Social Policy 18, no. 2 (April 1989): 187–210. http://dx.doi.org/10.1017/s0047279400017414.

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ABSTRACTThe theory of incrementalism is a long-standing and influential perspective on policy making and resource allocation in the public sector. Previous research on social services budgeting suggests that resources are allocated incrementally, although there has been some debate as to whether this would persist in an era of prolonged expenditure restraint. Incremental budgetary outcomes are operationalised as percentage changes in budgets pro-rata with percentage changes in the total budget, and as stable shares of total expenditure for each activity. Data for 99 English social service departments supports incrementalism in that budget shares change by only 1.8 per cent, but percentage allocations depart from pro-rata incrementalism by a mean of 74 per cent. The comparison of the two summary indices over time supports those who have argued that prolonged restraint would encourage non-incremental budgeting, but change in the agency's total budget does not consistently predict budgetary outcomes. The effect of restraint on incrementalism varies with the measure used and across the component activities of the measures, but there is enough evidence to suggest a significant decline in the level of incrementalism in social service departments. In particular, non-incremental budgeting is strongly associated with the growth of day centre expenditure on the mentally ill and the elderly before 1982–3, and after that with the pursuit of the ‘community care’ strategy within state provided services for the elderly and children. Incrementalism as a general theory of agency budgeting is limited in its ability to explain variations in the degree of incrementalism between agencies, between component budgets and over time. The conclusion suggests that further research should seek explanations for these variations in the varying balance of the competing forces which shape outcomes in welfare bureaucracies and in the relationship between these forces and the organisation's environment.
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Newman, Emmanuel. "Budgeting and Fund Allocation in Higher Education in Ghana." Journal of Education and Vocational Research 4, no. 9 (September 30, 2013): 275–86. http://dx.doi.org/10.22610/jevr.v4i9.131.

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The National Council for Tertiary Education (NCTE) the coordinating body for tertiary education in Ghana) and the Ministry of Education established norms in the early 1990s to assist higher education institutions in planning and ensuring efficiency of their operations and foster performance monitoring and evaluation. The norms also serve as standardised input factors for budgeting and allocation of public funds for higher education. During the past years, budgetary allocation to higher education institutions for recurrent expenditure has fallen short of the norm-based costs. Indeed, the difference between the normbased costs of university education and resources made available to the institutions by the Government were 28.9% in 2005/06 and 23.4% in 2009/10. The consequence of the inability of the state to provide funds to meet the norm-based costs of higher education is the breakdown of norm-based budgeting which was instituted in the early 1990s and a reversion to incremental and ad-hoc budgeting without due regard to the volume of activities performed by the institutions. This development has had grave consequences for equity and efficiency in fund management in higher education. This work assesses the factors behind the discontinuance of the norm-based budgeting approach and the use of the incremental budgeting approaches in higher education in Ghana.
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Rankin, Frederick W., Steven T. Schwartz, and Richard A. Young. "The Effect of Honesty and Superior Authority on Budget Proposals." Accounting Review 83, no. 4 (July 1, 2008): 1083–99. http://dx.doi.org/10.2308/accr.2008.83.4.1083.

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ABSTRACT: Research in budgeting suggests that subordinates may exhibit economically significant degrees of honesty, in spite of pecuniary incentives to do otherwise. This study continues the exploration of honesty in budgeting along two dimensions. First, unlike prior experiments, we measure the incremental effect of honesty by manipulating whether budget requests are made in the form of a factual assertion. Second, prior designs may have emphasized the ethical dimension of budgeting by granting the subordinate wide discretion over setting the budget, whereas we manipulate whether the subordinate or the superior has final authority over setting the budget. We find that less slack is created when budget communication requires a factual assertion in the subordinate authority treatment, but not when the superior has final authority. Hence, we find an incremental effect of honesty only when the subordinate has final authority. We conjecture, and provide some evidence, that this is due to subordinates framing the superior authority situation as one of negotiation where each party acts in his or her self-interest, rather than as an ethical dilemma. This view, that budgeting is essentially devoid of ethical considerations, is consistent with some recent characterizations of budget practices.
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Olsen, Rignor H. "Ex-post accounting in incremental budgeting: A study of norwegian municipalities." Scandinavian Journal of Management 13, no. 1 (March 1997): 65–75. http://dx.doi.org/10.1016/s0956-5221(96)00028-0.

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Seal, Willie. "Modernity, Modernization and the Deinstitutionalization of Incremental Budgeting in Local Government." Financial Accountability and Management 19, no. 2 (May 2003): 93–116. http://dx.doi.org/10.1111/1468-0408.00165.

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Kowalewski, Mirosław, and Monika Zamielska. "Application of Budgeting in Selected Municipal Companies in the Warmińsko-Mazurskie Voivodeship." Olsztyn Economic Journal 15, no. 4 (December 31, 2020): 339–50. http://dx.doi.org/10.31648/oej.6857.

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This study aimed to determine the scope to which budgeting is used as a management method in selected enterprises of the municipal sector in the Warmińsko-Mazurskie Voivodeship. The research goal was achieved through the following tasks: identification of the reasons for and methods of budgeting used in enterprises of the municipal sector in the Warmińsko-Mazurskie Voivodeship and determining the methods of controlling budget implementation in the examined entities. The use of budgeting in the practice of Polish municipal enterprises, as well as the knowledge of how to use this management instrument, seems to be relatively common. Nevertheless, there are still entities convinced of the insufficient amount of benefits resulting from budgeting and that these benefits may be lower than the labour input and costs incurred in budgeting. Research has revealed that budgeting is used primarily in medium and large companies with annual revenues of over PLN 50,000,000 and employing over 200 employees. An important feature that connects all entities using budgeting is the desire to reduce costs and improve financial results. The desire to increase internal control and make more effective decisions was the main reason for the implementation of budgeting in these enterprises. The dominant methods of budgeting are the top-down and incremental methods. Budget control is exercised by various people and units. Disclosed deviations most often relate to exceeding the planned level of costs and failure to meet the deadlines for renovation and investment tasks.
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Jalali Aliabadi, Farzaneh, Muhammad Bilal Farooq, Umesh Sharma, and Dessalegn Getie Mihret. "Institutional work and the interplay of stability and change in public budgeting reform: the case of public universities in Iran." Accounting, Auditing & Accountability Journal 34, no. 4 (March 2, 2021): 786–818. http://dx.doi.org/10.1108/aaaj-11-2019-4261.

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PurposeThe purpose of this study is to understand the efforts of key social actors in influencing the reform of Iranian public universities budgeting system, from incremental to performance-based budgeting (PBB), the tensions that arose as competing efforts of institutional change were undertaken, and ultimately the impact of these efforts on the extent to which the Iranian government transitioned to a system of PBB in public universities.Design/methodology/approachData comprises of semi-structured interviews with managers and experts involved in the budget setting process and an analysis of budgetary policy documents, reports and archival material such as legislation. An institutional work lens is employed to interpret the findings.FindingsWhile actors advocating the change were engaged in institutional work directed at disrupting the old budgetary rules by disassociating the rules moral foundations and creating new budgetary rules (through new legislation), universities undertook subtle resistance by engaging in extended evaluation of the new proposed PBB rules thereby maintaining the old budgetary rules. The reforms undertaken to introduce PBB in Iranian universities achieved minimal success whereby incremental budgeting continued to constitute by far a larger percentage of the budget allocation formula for university budgets. This finding illustrates change and continuity in university budgetary systems resulting from institutional work of actors competing to control the basis of resource allocation under the proposed PBB system by proposing contradicting models.Practical implicationsThe findings highlight the importance of understanding the interplay of institutional work undertaken by competing social actors as they seek to advance their goals in shaping budgetary reforms in the public-sector. Such an understanding may inform policy makers who intend to introduce major reforms in public-sector budgeting approaches.Originality/valueUnlike prior studies that largely focused on how organization-level budgeting practices responded to changes in public budgeting rules (i.e. at the site of implementation of the rules), this paper highlights how strategies of change and resistance are played out at the site of setting budgetary norms.
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Crockett, Alan, Josephine Cranston, John Moss, Paul Scown, Gavin Mooney, and John Alpers. "Program budgeting and marginal analysis: A case study in chronic airflow limitation." Australian Health Review 22, no. 3 (1999): 65. http://dx.doi.org/10.1071/ah990065.

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Program budgeting and marginal analysis is a method of priority-setting in health care. This article describes how this method was applied to the management of a disease-specific group,chronic airflow limitation. A sub-program flow chart clarified the major cost drivers. After assessment of the technical efficiency of the sub-programs and careful and detailed analysis,incremental and decremental wish lists of activities were established. Program budgeting and marginal analysis provides a framework for rational resource allocation. The nurturing of a vigorous program management group, with members representing all participants in the process (including patients/consumers), is the key to a successful outcome.
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Myers, Gordon M. "Responsibility Center Budgeting as a Mechanism to Deal with Academic Moral Hazard." Canadian Journal of Higher Education 49, no. 3 (January 9, 2020): 13–23. http://dx.doi.org/10.7202/1066632ar.

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Universities face inherent informational asymmetries. These make university budgeting prone to various challenges including moral hazard. The last forty years has seen some large research- intensive universities move from centralized incremental budgeting to decentralized Responsibility Center Budgeting (RCB). It is assumed that a faculty chooses a level of costly effort in generating revenue for the university. The level of faculty effort is not observable by the central administration. When there is no revenue uncertainty or when the faculty is not risk averse, pure RCB is best from the perspective of the administration. The intuition is that pure RCB fully aligns financial responsibility with academic authority, that is, it makes the faculty the residual claimant. Once the faculty is risk averse, partial RCB is optimal. Partial RCB provides a balance between providing the right incentives to the faculty and the university reducing the revenue risk faced by the faculty.
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Dissertations / Theses on the topic "Incremental Budgeting"

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Sanhá, Fá Braima. "Práticas orçamentais do comando logístico da Força Aérea Portuguesa." Master's thesis, Instituto Superior de Economia e Gestão, 2016. http://hdl.handle.net/10400.5/12941.

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Mestrado em Contabilidade, Fiscalidade e Finanças Empresariais
O processo de planeamento orçamental é das etapas mais importantes do ciclo anual de uma empresa, pelo que a sua análise e estudo são de enorme relevância. Atualmente, os organismos, quer do setor privado quer do público, enfrentam vários desafios que as conduzem a ter que tomar decisões no âmbito do orçamento. Manter o atual método orçamental ou adotar outra estratégia ou ainda, abandonar o orçamento são alguns dos seus dilemas. Neste sentido, foi realizado um estudo de caso na Força Aérea com o objetivo de compreender toda a lógica de funcionamento do planeamento orçamental e identificar qual o ponto de situação da organização em termos de métodos de orçamentação. O estudo permitiu concluir que o método utilizado não satisfaz completamente as necessidades da FA, que, a curto-médio prazo, o abandono do orçamento não é uma opção, e que existem algumas características específicas do organismo estudado que podem justificar os resultados encontrados.
The budget planning process is one of the most important stages of the annual cycle of a company, so its analysis and study are very relevant. Currently, organizations of the private or public sector, face a number of challenges that lead to having to make decisions within the budget. Keep current budget method or adopt another strategy or even go beyond the budget are some of their dilemmas. Taking this into account, a case study was conducted in the Air Force in order to understand all the operating logic of budgetary planning and identify the status of the organization in terms of budgeting methods. With this study, was possible to conclude that the current method used does not meet completely the FA needs, also that in the short-medium term, going beyond the budget is not an option, and that there are some specific characteristics of the organization studied that can justify some of the results.
info:eu-repo/semantics/publishedVersion
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Algharabali, Barrak Ghanim. "THE EFFECTS OF NATURAL RESOURCE DEPENDENCE AND DEMOCRACY ON THE INCREMENTAL BUDGETING THEORY AND PUNCTUATED EQUILIBRIUM WITHIN A BUDGETARY CONTEXT." UKnowledge, 2019. https://uknowledge.uky.edu/msppa_etds/30.

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I contribute to the literature by providing additional factors that could affect the incremental budgeting theory and punctuated equilibrium theory (PET) within a budgetary context. Because of the fluctuation in the price of natural resources, I argue that dependence on natural resources could lead to less stable budgets than ones not dependent on natural resources. I also argue that democracy is another source that leads to stability in the budget, relative to countries that are not democratic. I theorize that countries with no democracy and heavy dependence on natural resources will have budgets with more volatility than the rest of the countries. Most of the extant literature focuses on countries that are democratic and not dependent on natural resources. My theory expects these to have the most stable budgets. I extend the literature by comparing the Kuwaiti National Budget (dependent on natural resources and not democratic) to the U.S. Federal Budget (democratic and not dependent on natural resources). The results of all tests are consistent with the expectations of the theory that countries with no democracy and heavy dependence on natural resources have less incremental budgets than nations that are democratic and not dependent on natural resources.
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Nyberg, Bermudez Olivia, and Julia Hallén. "Budgetering i osäkra tider : En studie av västsvenska kommuner." Thesis, Högskolan Väst, Avd för företagsekonomi, 2021. http://urn.kb.se/resolve?urn=urn:nbn:se:hv:diva-16631.

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Budgetering är en central del för att planera och styra kommunala finanser, vars utveckling är beroende av samhällsekonomisk utveckling. Under 2020 drabbades världen av en pandemi som orsakade en ekonomisk kris världen över, med undantag från bland annat svenska kommuner. Tidigare forskning kring kommunal budgetering i ekonomiskt svåra tider tyder på att stram budgetering är en viktig faktor för att klara ekonomiska kriser medan andra menar att sådana åtgärder ofta undviks. Tidigare forskning pekar även på kommuners beroende av statliga bidrag ökar vilket även hämmar benägenheten att tillta åtstramande åtgärder. Studien har syftat till att undersöka om och i sådana fall hur Covid-19-pandemin har påverkat västsvenska kommuners budgetprocess och budget som planerings- och styrverktyg. För att uppnå detta genomfördes en kvalitativ multipel fallstudie på fem västsvenska kommuner, med intervjuer och en kompletterande dokumentanalys. Resultatet visade att varken budgetprocessen, eller budget som planerings- eller styrverktyg har påverkats i så stor utsträckning utav Covid-19. Resultatet visade även att de statliga bidragen till följd av Covid-19 har haft en hämmande effekt på åtgärder. Vidare visar studien att budgetmetodiken inte förändrats.
Budgeting is a central part of planning and controlling municipal finances, where growth is dependent on macroeconomic factors. During 2020 the world was hit by a pandemic that caused an economic crisis across the world, with an exception from Swedish municipalities. Earlier research on municipal budgeting in times of economic crisis suggest that a tight budgeting is an important factor when it comes to managing economic crisis while others suggest that such measures often get avoided. Earlier research also suggests that municipalities spending and dependency on governmental grants increase when the latter increase, which also inhibits tightening measures. The purpose of this study has been to examine if and if so, how the Covid-19 pandemic has affected the budget process, budget as a tool for control and planning for municipalities in western Sweden. To achieve this, we have conducted a qualitative multiple case study in five western Swedish municipalities through interviews and complementary content analysis. The results show that neither the budget process nor the budget as a tool for planning or control has been affected by Covid-19 to such an extent. The results also showed that the governmental grants due to Covid-19 has had a mitigating effect on measures. Moreover, the study shows that the budget methodology has not changed.
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Books on the topic "Incremental Budgeting"

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Lo-Cheng, Sik-sze. Public budgeting in Hong Kong: An incremental decision-making approach. Hong Kong: Writers' and Publishers' Cooperative, 1990.

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Beijlevelt, J. C. Beheersingssystemen voor management-afhankelijke kosten, beschreven en beoordeeld: Een bespreking en vergelijking van IB (incremental budgeting) ... Deventer: Kluwer, 1985.

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A text of the incremental model of federal budgeting: Library of Congress program priorities FY 1961-1981. Ann Arbor, Mich: University Microfilms International, 1988.

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A text of the incremental model of federal budgeting: Library of Congress program priorities FY 1961-1981. Ann Arbor, Mich: University Microfilms International, 1988.

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Book chapters on the topic "Incremental Budgeting"

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de Campos, Carla Marina Pereira, and Lúcia Lima Rodrigues. "Budgeting Techniques: Incremental Based, Performance Based, Activity Based, Zero Based, and Priority Based." In Global Encyclopedia of Public Administration, Public Policy, and Governance, 1–10. Cham: Springer International Publishing, 2016. http://dx.doi.org/10.1007/978-3-319-31816-5_2263-1.

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de Campos, Carla Marina Pereira, and Lúcia Lima Rodrigues. "Budgeting Techniques: Incremental Based, Performance Based, Activity Based, Zero Based, and Priority Based." In Global Encyclopedia of Public Administration, Public Policy, and Governance, 501–9. Cham: Springer International Publishing, 2018. http://dx.doi.org/10.1007/978-3-319-20928-9_2263.

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White, Joseph. "(Almost) Nothing New Under the Sun: Why the Work of Budgeting Remains Incremental." In Budgeting, Policy, Politics, 111–32. Routledge, 2020. http://dx.doi.org/10.4324/9780429336232-8.

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Hammond, Arthur. "Comprehensive Versus Incremental Budgeting in The Department of Agriculture." In The Revolt Against the Masses, 288–305. Routledge, 2018. http://dx.doi.org/10.4324/9781351302920-16.

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Simoens, Steven. "Cost-Effectiveness Analysis and the Value for Money of Health Technologies." In Pharmacoinformatics and Drug Discovery Technologies, 92–109. IGI Global, 2012. http://dx.doi.org/10.4018/978-1-4666-0309-7.ch007.

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Cost-effectiveness analysis serves as a tool to assess the value for money of a health technology. This chapter aims to review different approaches to assessing value for money of health technologies. First, the chapter discusses the methodological basis of the incremental cost-effectiveness ratio approach. Second, the chapter reviews alternative approaches such as the replacement approach, program budgeting and marginal analysis, the generalised optimisation framework, and multi-criteria decision analysis. This information will aid health care decision makers and researchers to interpret cost-effectiveness analyses and their results for the purpose of decision making.
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Cokins, Gary. "Top Seven Trends in Management Accounting." In Advances in Finance, Accounting, and Economics, 173–88. IGI Global, 2021. http://dx.doi.org/10.4018/978-1-7998-8069-1.ch009.

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Ultimately, costing principles, such as the causality principle, must be converted into practical practices with supporting tools. This chapter describes how cost modeling has evolved over the last century. It describes the trends and obstacles that have helped or delayed developments. These evolving areas and trends include (1) the expansion from product costing to include channel and customer profitability reporting and analysis, (2) the integration of managerial accounting with other enterprise and corporate performance management (EPM/CPM) methods, (3) the shift from historical reporting to predictive accounting (e.g., marginal/incremental costing, (4) driver-based budgeting and rolling financial forecasts, (5) customer lifetime value (CLV), (6) imbedding analytics into managerial accounting (e.g., correlation and regression analysis), (7) acceptance of two or more co-existing managerial accounting methods, and (8) chargebacks to internal users and service-level agreements of information technology (IT) and shared services.
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Dotson, Taylor. "Imagining More Communitarian Infrastructures and Organizations." In Technically Together. The MIT Press, 2017. http://dx.doi.org/10.7551/mitpress/9780262036382.003.0008.

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This chapter investigates the possibilities for better supporting more communitarian infrastructure and organizations. Community energy progresses too slowly because of an uncertain policy environment. More communal retail is lacking in part due to the various subsidies provided to large chains and online stores. Public transit is slowed by both inappropriate expectations that they have little effect on automobile traffic and the wrongheaded insistence that they support themselves primarily through fares. Other barriers are cultural. For example, transit authorities tend go for grand projects rather than incremental changes; potential synergies between different cooperative retail arrangements remain unrealized; the insistence that information be “free” stands in the way of communally governed Internets. Budgeting practices that privilege dollars saved over community benefit, moreover, leads to inappropriately scaled organizations: community buildings and schools too large to center community life. Anxieties over performance stifle the development of democratic schools. Finally, tax laws do too little to distinguish non-profits that provide broad community benefits from those that serve the needs of small, isolated, and relatively privileged populations.
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"The Annual Expenditure Increment." In Budgeting and Governing, 111–32. Routledge, 2017. http://dx.doi.org/10.4324/9781315081922-6.

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Dzur, Albert W. "Democratic Innovation in Public Administration." In Democracy Inside, 93–117. Oxford University Press, 2018. http://dx.doi.org/10.1093/oso/9780190658663.003.0005.

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City and local governments have welcomed public participation, in short-term ways, on issues such as crime prevention, affordable housing, urban planning, service provision, and general budgeting. They have been reluctant, however, to include citizens in substantive, long-term collaborative governance. At a time of budget constraints, multifaceted social problems, declining public trust, changing citizen expectations, and social media transparency, public administrators are motivated to experiment, but only incrementally. Drawing from interviews with reformers, this chapter discusses ad hoc strategies of citizen involvement directed toward specific policy problems, environmental commitments to participation involving multiple forms of citizen engagement, educational innovations such as citizens’ academies, and power-sharing innovations such as participatory budgeting. While some participatory innovations dissipate after a few months, others take root in a self-sustaining civic environment. Factors relevant to sustainability include divisions of labor between citizens and city managers, persistent outreach, substantive work done by citizens, and real power-sharing opportunities.
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