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Incremental Budgeting: Antecedents of Change*

Royston Greenwood

Journal of Public Policy, 1984, vol. 4, issue 4, 277-306

Abstract: The article examines the variables which preclude or facilitate shifts or change in patterns of budgeting within governments. Emphasis is placed upon the connection between systems of budgeting and underlying structures of ideas and values which constitute organisational ‘myths’. Drawing upon the literatures of political science and organisational analysis the paper identifies a combination of factors which facilitate the erosion of the legitimacy of prevailing myths and lead to their displacement. This thesis is empirically examined using data from twenty English local authorities.

Date: 1984
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