Dominated by multiple, competing, and occasionally overlapping theories, the act of budgeting is by no means a staid, dispiriting task. Kahn, Hildreth, and their group of scholars and practitioners show that budgeting is an institutional process, an incremental decision-making tool, and when correctly applied becomes a tribute to managerial and administrative efficiency. Taken together, the chapters provide an unusually coherent conceptual foundation for budgeting as a legitimate field of study, and demonstrate yet again that in its current state the field is truly eclectic but compartmentalized. They also show why it is so difficult to come up with one unified theory of budgeting—and that is one of the book's major benefits. It opens new areas of inquiry that, in the opinion of Khan, Hildreth, and others, will generate renewed interest in probing the field's theory and applications. Understandable and readable for those with limited knowledge of the subject but needing a sufficiently useful grasp of its various issues and problems, the book is both an important reference work for scholars in the field and a practical guide for students of administration, their teachers, and for managers throughout the public sector.

The Basics of Public Budgeting and Financial Management brings budgetary theory and practice together, filling the void between the two that has existed in the field of budgeting and public finance. This book bridges the gap by providing students with applications and exercises that reinforce budgetary theory. These exercises are the key to ensuring that students leave the classroom with knowledge and marketable skills. Specifically, students will be exposed to basic budget and finance concepts, but more importantly they will complete assignments where they apply the information in various settings. For example: creating tax structures, conducting a financial management plan, risk assessments, cost benefit analysis, and so on. This handbook also shows students how to best utilize tools that allow them to visually display budgets and other budgetary data. Students will gain the solid foundation needed to begin work in a budget office. While the original purpose of the book is the same, the third edition of the book provides a few new thematic sections as well as homework questions and classroom assignments that reinforce the topical areas. The ancillary materials make the process very easy for an instructor to organize their lectures around thematic areas. The book is a must read for instructor’s who are considering a course that introduces students to budgeting and finance and those who want student’s to learn the basic components of budgeting and financial management.

Austerity as Public Mood explores how politicians and the media mobilise nostalgic and socially conservative ideas of work and community in order to justify cuts to public services and create divisions between the deserving and undeserving. It examines the powerful appeal of these concepts as part of a wider public mood marked by guilt, nostalgia and resentment – particularly around the inequalities produced by global capitalism and changes to the nature of work. In doing so, the book engages with urgent questions about the contemporary political climate. Focusing on the UK, it challenges accounts of neoliberalism which frame it as primarily an individualising force and localist definitions of community as mitigating its damaging effects. Finally, it explores how resistance to austerity can challenge these tendencies by offering a politics of solidarity and hope, and a forum for experimentation with alternative forms of collectivity.

This book examines budgeting by analyzing the local government budget as a complex system, thus adding a new dimension to traditional budget textbooks. It is designed to complement existing texts—not replace—by putting the budget in a complex system, general equilibrium framework. A complex systems framework adds to conventional budget analysis in at least four ways: It looks at the budget as the result of many variables that are outside the finance department’s purview; it understands that there are multiple interdependences among these variables; it suggests analysis of non-obvious relationships among actions in the budget process in order to optimize results; and it argues that the actors in the process must understand that their budgetary behaviors have indirect and far-reaching implications that go beyond the budget document. This book also uses concepts seldom discussed in the budgetary literature—that of governance, including concepts of the facilitative state, with adjustments for exogenous shocks; the forms of decision making; and the political climate of the jurisdiction. This framework notes methods of success of firms in the private sector that operate in environments of rapid technological change. While becoming a popular theoretical framework for how private sector firms change, dynamic capability analysis has received little attention in the public management field. This book utilizes DC since public sector organizations also face rapidly changing environments. Lastly, the book discusses the potential relationship between the local budget and local community welfare maximization.

For almost forty years, the verdict on Lyndon Johnson's presidency has been reduced to a handful of harsh words: tragedy, betrayal, lost opportunity. Initially, historians focused on the Vietnam War and how that conflict derailed liberalism, tarnished the nation's reputation, wasted lives, and eventually even led to Watergate. More recently, Johnson has been excoriated in more personal terms: as a player of political hardball, as the product of machine-style corruption, as an opportunist, as a cruel husband and boss. In LBJ, Randall B. Woods, a distinguished historian of twentieth-century America and a son of Texas, offers a wholesale reappraisal and sweeping, authoritative account of the LBJ who has been lost under this baleful gaze. Woods understands the political landscape of the American South and the differences between personal failings and political principles. Thanks to the release of thousands of hours of LBJ's White House tapes, along with the declassification of tens of thousands of documents and interviews with key aides, Woods's LBJ brings crucial new evidence to bear on many key aspects of the man and the politician. As private conversations reveal, Johnson intentionally exaggerated his stereotype in many interviews, for reasons of both tactics and contempt. It is time to set the record straight. Woods's Johnson is a flawed but deeply sympathetic character. He was born into a family with a liberal Texas tradition of public service and a strong belief in the public good. He worked tirelessly, but not just for the sake of ambition. His approach to reform at home, and to fighting fascism and communism abroad, was motivated by the same ideals and based on a liberal Christian tradition that is often forgotten today. Vietnam turned into a tragedy, but it was part and parcel of Johnson's commitment to civil rights and antipoverty reforms. LBJ offers a fascinating new history of the political upheavals of the 1960s and a new way to understand the last great burst of liberalism in America. Johnson was a magnetic character, and his life was filled with fascinating stories and scenes. Through insights gained from interviews with his longtime secretary, his Secret Service detail, and his closest aides and confidants, Woods brings Johnson before us in vivid and unforgettable color.