Kinnersley, Randall L.; Magner, Nace R. - In: Journal of Public Budgeting, Accounting & Financial … 20 (2008) 3, pp. 355-374
Program heads are key players in governmental budgeting because they are involved both in formulating their program’s budget and ensuring the program’s activities comply with the budget. This paper synthesizes past research pertaining to two aspects of a government’s budgeting...