Devolved budgetary management in local government: lessons from a shire county

Article Abstract:

The devolved budgetary management strategy of a local government unit in the UK was examined mainly by interviewing line managers who received the budgets. The method of devolution within the government unit and the attitudes of the line managers to the method were analyzed. Findings indicated that the devolved budgetary management strategy should consider the differences between public and private groups and between local government units.

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Budgeting and cost accounting in European intensive care units: a note

Article Abstract:

Eighty-eight intensive care units (ICU) in the UK are systematically examined in terms of the way they implement and manage cost accounting and budgeting processes. It is noted that a high degree of variety in cost accounting and budgeting practices exists among is the different ICUs studied. Except for a few exceptions, it is found that ICUs' budgeting and cost accounting practices exist in a state of underdevelopment.

Cost Accounting, Operational Budgeting, Business budgets, Intensive care units

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Strategic communication, budgetary role ambiguity, and budgetary response attitude in local government

Article Abstract:

The two relationships between strategic planning and budgetary processes in local governments are studied. In the first relationship, budget plans are developed prior to strategy while in the second relationship, strategy and budgets are developed concurrently. It is shown that the strategic planning process creates an information framework that encourages support for the budgetary process.

Public Administration, Local Government, Financial Management Development, Research, Methods, Analysis, Financial planning, Public finance, Government spending policy, Financial management

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