As you read the articles this week you will note they cover the evolution of the budgetary process as well as attempts to reform that process over time. You will also note they were written over a decade ago.

Posner, Paul L., The Continuity of Change: Public Budgeting and Finance Reforms over 70 Years.

Ethical norms in public budgeting: Evolution or devolution? Smith, Robert W.Journal of Public Budgeting, Accounting & Financial Management; Boca Raton Vol. 15, Iss. 2, (Summer 2003): 205.

A Century of Public Budgeting Reform: The “Key” question. Kelly, Janet M.Administration & Society; Beverly Hills Vol. 37, Iss. 1, (Mar 2005): 89-109.

*Choose one or two of the articles and give us an update. Would the author’s conclusions still hold today? Why or why not? Give examples from the article as well as the supporting information you use to expand that analysis to current day.

250 words. Min 2 scholarly sources.

Answer preview

In the article “Ethical norms in public budgeting: Evolution or devolution?”  by Smith (2003), he holds that public budgeting of the 20^th century has evolved. This means that the roles of budgeters have diversified in the 21^st century. In this case, instead of performing accountancy roles, budgeters are making significant contributions in policymaking. In today’s unpredictable society, the budgeters have both political and financial skills such that they are now recognized as budget processors.

According to Smith, budgeting processes in the 20^th century were coined with more honesty, integrity, and accountability of public resources which was a critical aspect characterized by the normative…

 

(300 words)