Niskanen (1971) established an influential and enduring model of bureaucrats as budget maximizers. Since this theory’s inception, most empirical tests have demonstrated the limited validity of Niskanen’s vision. Using state agency heads as an analytical unit, this paper further develops ways that the rational choice assumptions inadequately characterize bureaucratic budget aspirations: First, instead of being self-interested, many bureaucrats focus on the interests of collectives across governmental and societal actors, and second, an enhanced focus on transparency in presentation of budgetary and programmatic information reduces the information asymmetry that is central to Niskanen’s theory. The findings show that intentions based in a broad public interest and motivations of accountability and transparency tend to reduce, rather than enhance, growth aspirations in state-level bureaucrats.
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1 March 2006
Research Article|
March 01 2006
Altruism, accountability, and transparency: cooperative aspirations in contemporary state-level budgeting
Brendan F. Burke
Brendan F. Burke
Department of Political Science
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Publisher: Emerald Publishing
Online ISSN: 1945-1814
Print ISSN: 1096-3367
Copyright © 2006 by PrAcademics Press
2006
licensed reuse rights only
Journal of Public Budgeting, Accounting & Financial Management (2006) 18 (2): 198–223.
Citation
Burke BF (2006), "Altruism, accountability, and transparency: cooperative aspirations in contemporary state-level budgeting". Journal of Public Budgeting, Accounting & Financial Management, Vol. 18 No. 2 pp. 198–223, doi: https://doi.org/10.1108/JPBAFM-18-02-2006-B005
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