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作者:S. K. Lioukas , D. J. Chambers
来源:[J].Management Science(IF 1.859), 1981, Vol.27 (12)
摘要:This paper is a study within the field of public budgeting. It focuses on the capital budget, and it attempts to model and analyze the capital budgeting process using a framework previously developed in the literature of incremental budgeting. Within this framework the paper seek...
作者:Rignor H. Olsen
来源:[J].Scandinavian Journal of Management, 1997, Vol.13 (1), pp.65-75
摘要:... Beverly Hills, 1986) and the model of incremental budgeting (Wildavsky, A., Budgeting — A Comparative Theory of Budgetary Processes , Little Brown, Boston, MA, 1975) as the theoretical point of departure. An analysis of data from all Norwegian municipalities covering th...
作者:S. K. Lioukas , D. J. Chambers
来源:[J].Management Science(IF 1.859), 1981, Vol.27 (12), pp.1421-1434
摘要:This paper is a study within the field of public budgeting. It focuses on the capital budget, and it attempts to model and analyze the capital budgeting process using a framework previously developed in the literature of incremental budgeting. Within this framework the paper seek...
作者:Richard R. Barnett , Rosella Levaggi , Peter Smith
来源:[J].Applied Economics, 1991, Vol.23 (5), pp.949-956
摘要:This Paper develops and tests an incremental budgeting model of local government expenditure decisions using data on British local government. The model introduces two distinctive feautures into the incremental budegeting literature. Firstly, it takes explicit account of the avai...
作者:Robert Guhde , Husain Mustafa
来源:[J].International Journal of Public Administration, 1982, Vol.4 (2), pp.193-214
摘要:This research focuses on Budgetary behavior in a large industrial state in order to challenge the assumed incrementalism in public budgeting. It distinguishes between the overall budgetary pattern which is kept from fluctuating in order to avoid sudden tax increases and agency bu...
作者:Pam Edwards , Mahmoud Ezzamel , Keith Robson ...
来源:[J].Accounting, Auditing & Accountability Journal, 1996, Vol.9 (4), pp.4-37
摘要:... More critically, points out that while the 1988 Education Act made it clear that the new budgeting system should be comprehensive in the sense of not merely reflecting past expenditure patterns but being based on perceived education needs, the LMS teams developed funding form...
作者:Allen G. Schick , Frederick S. Hills
来源:[J].Journal of Management, 1982, Vol.8 (2), pp.49-64
摘要:This paper examines the influence of relative size in the analysis of both total dollar and manpower budgets and changes in total dollar and manpower budgets when correlationallregression methods are used. Data presented suggest that size dominates the analysis of total budgets, ...
来源:[J].American Journal of Political Science, 1976, Vol.20 (2), pp.273-301
摘要:... First, it examines incremental budgetary theory in a new political arena, the international governmental organization. Specifically, budgetary actions between 1951 and 1969 regarding the budget total in the United Nations, World Health Organization, and International Labor Or...
来源:[J].Administrative Science Quarterly, 1965, Vol.10 (3), pp.321-346
摘要:When the Department of Agriculture shunted aside traditional methods of budgeting and attempted a comprehensive and simultaneous evaluation of all departmental programs, the authors conducted interviews in order to determine what the results would reveal about the controversy sur...

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