This article assesses a rational-choice model of bureaucratic behaviour - the bureau-shaping model - as an explanation of budget-making in British local government. The bureau-shaping model is essentially a reconstructed rational-choice model of bureaucratic behaviour in liberal democratic states, which emerged from critiques of its rival budgetmaximising model. The explanatory power of the bureau-shaping model is significantly superior to the budget-maximising model. However, the explanatory power of the bureaushaping model is limited because, as a supply-side model, it cannot explain how budgets are demanded and controlled by political sponsors, who in turn are constrained politically. Budgetary decision-making takes place in a political arena where both supply and demand are mediated; a supply-side model, at best, can explain only half the budget-story.
Article navigation
1 March 2000
Research Article|
March 01 2000
Assessing rational-choice models of budgeting--from budget-maximising to bureaushaping: a case study of british local government
Stephen Cope
Stephen Cope
School of Social and Historical Studies, University of Portsmouth
Search for other works by this author on:
Publisher: Emerald Publishing
Online ISSN: 1945-1814
Print ISSN: 1096-3367
Copyright © 2000 by PrAcademics Press
2000
licensed reuse rights only
Journal of Public Budgeting, Accounting & Financial Management (2000) 12 (4): 598–624.
Citation
Cope S (2000), "Assessing rational-choice models of budgeting--from budget-maximising to bureaushaping: a case study of british local government". Journal of Public Budgeting, Accounting & Financial Management, Vol. 12 No. 4 pp. 598–624, doi: https://doi.org/10.1108/JPBAFM-12-04-2000-B004
Download citation file:
Suggested Reading
Budget rationality in a policy oriented state budget office
International Journal of Organization Theory & Behavior (March,2001)
Bounded rationality, capital budgeting decisions and small business
Qualitative Research in Accounting & Management (February,2020)
Multiple rationalities of participatory budgeting in indigenous communities: evidence from Indonesia
Accounting, Auditing & Accountability Journal (September,2020)
Agent-based mechanism design – investigating bounded rationality concepts in a budgeting context
Team Performance Management: An International Journal (March,2017)
Related Chapters
The maintenance and management strategy of bridges for local government in Japan
Bridge Management 5: Inspection, maintenance, assessment and repair: Proceedings of the 5th International Conference on Bridge Management, organized by the University of Surrey, 11–13 April 2005
Social Capital and Budgeting in a Local Church
Advances in Management Accounting
Managers’ Perceptions of Justice in Participative Budgeting
Advances in Management Accounting
Recommended for you
These recommendations are informed by your reading behaviors and indicated interests.
