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Rethinking Budgeting? An Analysis of Budget Theory and Reform for Modernizing Municipal Practice
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DOI：10.1111/puar.70151.png)
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Abstract
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This study examines the persistent gap between budget theory and practice in local governments, using the Government Finance Officers Association's (GFOA) Rethinking Budgeting Initiative as a case study. Analyzing 32 GFOA publications from 2020 to 2024, we identify four key themes in the GFOA's attempt to modernize budgetary decision-making: public values, behavioral science, coordination and collaboration, and fiscal prudence. Through a narrative synthesis grounded in budget theory, we find normative theories align with reforms emphasizing participatory practices and public values, while descriptive theories underpin traditional fiscal approaches. The endurance of incremental budgeting, despite reformist rhetoric, underscores the challenge of transforming budget practice. Our findings suggest meaningful reform depends on integrating behavioral insights, stakeholder collaboration, and value-driven goals with theoretical frameworks. Ultimately, this study contributes to scholarly discourse by highlighting opportunities to advance budget theory and improve practitioner engagement, offering a pathway for more adaptive and responsive local government budgeting practices.
Keywords:
budget methodology
budget reform
budget theory
content analysis
narrative synthesis
public budgeting
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