Budgeting and the Management of Public Spending Book

	Acknowledgements
	Introduction
1	Budget Theory and Budget Practice: How Good the Fit?	3
2	Patterns of Budgeting	14
3	Elections and Government Spending	20
4	The Bureaucrat as Budget Maximizer: An Assumption Examined	32
5	The Machiavellian Budgeter	42
6	A New Perspective on Budgetary Reform	51
7	The Triumph of Economic Rationalism: The Treasury and the Market Economy	61
8	Macro-Budgetary Adaptations to Fiscal Stress in Industrialized Democracies	81
9	Micro-Budgetary Adaptations to Fiscal Stress in Industrialized Democracies	92
10	Expansion and Protection in the Budgetary Process	103
11	The Zero-Approach to Government Budgeting	115
12	Program Budgeting: Costs and Benefits	123
13	The Reiterative Nature of Budget Reform: Is There Anything New in Federal Budgeting?	133
14	From Chaos Comes Opportunity: The Movement Toward Spending Limits in American and Canadian Budgeting	146
15	Entrepreneurial Budgeting: An Emerging Reform?	165
16	Comparing Budget Systems: Budgeting in ASEAN Countries	177
17	Performance and Accountability: Budget Reform in New Zealand	193
18	Financial Management Development in Spain: Who is Playing Sancho Panza?	204
19	Australia's Budgetary and Financial Management Reforms	227
20	Planning and Controlling Public Expenditure in the UK, Part I: The Treasury's Public Expenditure Survey, and Part II: The Effects and Effectiveness of the Survey	245
21	Reforming the Expenditure Budget Process: The Canadian Experience	299
22	Budgeting for Results: Recent Developments in Five Industrialized Countries	317
23	The Management of Change in Whitehall: The Experience of the FMI	326
24	Learning to Measure Performance: The Use of Indicators in Organizations	345
25	Federal Financial Management Control Systems: An Integrative Framework	362
26	Efficiency Auditing in the Australian Audit Office	372
	Name Index	385