Contents: Acknowledgements Introduction Part I: Some Theoretical Considerations 1. I.S. Rubin (1990), ‘Budget Theory and Budget Practice: How Good the Fit?’ 2. N. Caiden (1978), ‘Patterns of Budgeting’ 3. J.L. Payne (1991), ‘Elections and Government Spending’ 4. L. Sigelman (1986), ‘The Bureaucrat as Budget Maximizer: An Assumption Examined’ 5. A.T. Cowart (1976), ‘The Machiavellian Budgeter’ 6. N. Caiden (1989), ‘A New Perspective on Budgetary Reform’ Part II: The Political–Economic Environment 7. G. Whitwell (1990), ‘The Triumph of Economic Rationalism: The Treasury and the Market Economy’ 8. A. Schick (1986), ‘Macro-Budgetary Adaptations to Fiscal Stress in Industrialized Democracies’ 9. A. Schick (1988), ‘Micro-Budgetary Adaptations to Fiscal Stress in Industrialized Democracies’ 10. D.F. Kettl (1989), ‘Expansion and Protection in the Budgetary Process’ Part III: Approaches to Expenditure Budgeting 11. P.A. Pyhrr (1977), ‘The Zero-Base Approach to Government Budgeting’ 12. M. Robinson (1992), ‘Program Budgeting: Costs and Benefits’ 13. P.G. Joyce (1993), ‘The Reiterative Nature of Budget Reform: Is There Anything New in Federal Budgeting?’ 14. A. Wildavsky (1983), ‘From Chaos Comes Opportunity: The Movement Toward Spending Limits in American and Canadian Budgeting’ 15. D.A. Cothran (1993), ‘Entrepreneurial Budgeting: An Emerging Reform?’ Part IV: A Comparative Perspective 16. N.J. Caiden (1985), ‘Comparing Budget Systems: Budgeting in ASEAN Countries’ 17. F. Goldman and E. Brashares (1991), ‘Performance and Accountability: Budget Reform in New Zealand.’ 18. E.Z. Goñi (1992), ‘Financial Management Development in Spain: Who is Playing Sancho Panza?’ 19. M. Keating and M. Holmes (1990), ‘Australia’s Budgetary and Financial Management Reforms’ 20. C. Thain and M. Wright (1992), ‘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’ 21. D.J. Savoie (1990), ‘Reforming the Expenditure Budget Process:The Canadian Experience’ Part V: Implementing the Expenditure Budget 22. A. Schick (1990), ‘Budgeting for Results: Recent Developments in Five Industrialized Countries’ 23. A. Gray, B. Jenkins with A. Flynn and B. Rutherford (1991), ‘The Management of Change in Whitehall: The Experience of the FMI’ 24. N. Carter (1991), ‘Learning to Measure Performance: The Use of Indicators in Organizations’ 25. W. Bartley Hildreth (1993), ‘Federal Financial Management Control Systems: An Integrative Framework’ 26. N. Adams (1986), ‘Efficiency Auditing in the Australian Audit Office’ Name Index