延展 发表于 2025-3-21 19:01:25
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Budget Rules and Budget Flexibility, focuses on the traditional model of public budgeting to better understand why its practices remain prevalent in government. The chapter develops a new taxonomy to characterize general ‘budget rules’ in the public sector and uses two of the most prominent rules (the ‘annuality’ and ‘purpose’ of spenchemoprevention 发表于 2025-3-22 11:30:50
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Calibrating Budget Flexibility and Control: A New Role for Rule Variability,he role of ‘rule variability’ as the institutionalized capacity to vary the way rules are applied within basic rule sets and explores this approach in the evolving context of the regulatory relationship between central finance agencies and spending departments. The chapter examines two conventional有毒 发表于 2025-3-22 18:22:11
Conclusion,onal need for flexibility. The incidence of nonroutine problems requires government to develop greater capacity for collaboration, which is dependent on the exercise of flexibility. By reconceptualizing budget control as a set of general rules, the scope of rule variability as a source of budget fle半球 发表于 2025-3-23 00:46:34
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Michael Di Francesco,John AlfordFocuses on a "blind spot" in budgeting literature, analyzing how the rigidity of budget processes in the public sector inhibit the collaboration and agility needed in responding to complex non-routine