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This symposium focuses on the individual and the organization in resource allocation decisions. Budgeting is an information exchange function involving “relational learning,” according to John P. Forrester and Charles J. Spindler. Their framework for assessing budget participant interactions and learning can guide future research on public budget theory. As if in a direct response to Forrester and Sprindler’s call for an examination of "the role played by the executive budget office,” Kurt Thurmaier dissects the microbudgeting decision making process by budget analysts in a state budget office. He examines the rationalities adopted by budget analysts as they shape budget problems (agency requests) into solution sets for consideration by the chief executive. Adopted budgets have implications for employees, especially when allocations challenge organizational culture. Mark A. Glaser and Lee E. Parker assess the impact of a community policing strategy on police officer perceptions as resources respond to a mission-accomplishment focus. I want to thank the ad hoc reviewers for this symposium, including Wes Clark, Ed Clynch, Arie Halachmi, Ken Klase, Earle Klay and Cliff McCue. The authors and reviewers deserve the credit for the quality of the symposium, while I assume any problems that arise from this collective effort

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