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Institutional theories, which explain how rules, norms, and shared strategies shape human behavior, have been used to examine why public and private organizations look different structurally, why actors decide to coordinate the provision of goods and services, or how characteristics of a...
An Oklahoma health department scandal erupted when the acting director was arrested for taking a bribe. More revelations quickly followed, including the existence of multiple “ghost employees” on payroll but having no identifiable job functions. More than 30 employees were terminated. Many faced...
Are government employees lazier than private-sector employees? Drawing from theories of work motivation and public service motivation, this article examines three public-private differences that might produce different levels of work effort in the two sectors. First, government and business may...
This study examines how chief executives in small U.S. cities allocate their time, view their involvement in decisions related to the dimensions of the governmental process, who they consult in making decisions about local services, and the extent to which they perceive that their decisions are...
Despite the importance of budget reform and its seeming connections to the environment, few studies have analyzed the determinants of budget reform and the effects of environment on budget systems. This article presents a framework for understanding changes in local government budgetary process...
In 1999 Australia embarked on an accrual budgetary methodology in conjunction with an ambitious outcomesoutputs framework. The changes were entirely driven by central budgetary agencies who wanted to see the total costs (or prices) of outputs reflected in budgetary documentation and evidence of...
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