Qualities of the programme concept in municipal budgeting

Olov Olson

Scandinavian Journal of Management, 1990, vol. 6, issue 1, 13-29

Abstract: The programme concept poses a contradictory problem. On the one hand it has been subjected to extensive criticism in connection with PPBS (the Programming-Planning-Budgeting-System) and other budgetary reforms. On the other it has long been a core concept in municipalities. It is therefore interesting to ask ourselves what qualities does the programme concept actually have in organizations. Experience of using the programme concept in budgetary processes is discussed and illustrated by an extensive action research project in a Swedish municipality. The main conclusions are that the use of the programme contributes to the overall legitimation of the municipality, but that the ambiguity of the concept makes it impossible to transform the budget literally into action. However, the programme concept is indirectly related to action. Use of the programme concept in budgetary processes generates two legitimized action spaces, one ideological and one financial, which are important generators of action in years of operations.

Keywords: Budgeting; municipalities; programmes; qualities (search for similar items in EconPapers)
Date: 1990
References: Add references at CitEc
Citations:

Downloads: (external link)
http://www.sciencedirect.com/science/article/pii/095652219090040N
Full text for ScienceDirect subscribers only

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:eee:scaman:v:6:y:1990:i:1:p:13-29

Ordering information: This journal article can be ordered from
http://www.elsevier.com/wps/find/journaldescription.cws_home/872/bibliographic
http://www.elsevier. ... me/872/bibliographic

Access Statistics for this article

Scandinavian Journal of Management is currently edited by Janne Tienari

More articles in Scandinavian Journal of Management from Elsevier
Bibliographic data for series maintained by Catherine Liu ().