Framework for Change

Renewspopular belief that top-down budgeting dominates the landscape.Indeed, his analysis suggests that old-fashioned bubble-up models of budget preparation and priority setting are alive and well even at the federal level.Chapter 4 provides more examples of techniques that shape budget behavior and outcomes.From this point on, the book's focus is increasingly on elements of governmental accounting.Chapters 5 through 7 contain a number of tactics used in the budget process, especially by spending advocates.The listing of various tactics adds to the earlier assertion that this is a virtual handbook of strategies and adds particular value for practitioners as well as traditional academics.It is again ironic, though, that these strategies look very much like contingent strategies long ago developed within the incremental phase of writings by Wildavsky.One cannot quibble with the general assertion that Meyers contributes to further illustrating and explicating the complexity of budgetary behavior.Whether a grand model of behavior is developed is another matter.Regardless, the book is a significant contribution.Myers's specific conclusions for improving the budget process rest on solid ground.He argues for better and more consistent accounting procedures, better and more consistent reporting of expenditures, and more salient use of actual spending and obligations.Even incremental advances in any of these areas will only improve the efficiency and fairness of the process.