This article explores collaborative capital budgeting in U.S. local governments. To date, the capital budgeting literature has focused on practices within individual governments. This leaves a gap in our understanding because a large portion of capital planning, acquisition, and maintenance occurs through collaboration between two or more local governments. Drawing on the capital budgeting and collaborative public management literature, and on illustrative cases of collaborative capital budgeting in the United States, an inductive approach is used to: (1) identify and categorize the different objectives that motivate local officials to pursue collaborative agreements, (2) examine common patterns in the types of assets involved in collaboration, and (3) discover common institutional arrangements in collaboration agreements. The research findings demonstrate significant heterogeneity in the objectives, patterns, and institutions of collaborative capital budgeting.
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1 March 2017
Research Article|
March 01 2017
Collaborative capital budgeting in U.S. local government
Hina Khalid;
Hina Khalid
State University of New York at Albany
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David S.T. Matkin;
David S.T. Matkin
State University of New York at Albany
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Ricardo S. Morse
Ricardo S. Morse
University of North Carolina, Chapel Hill
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Publisher: Emerald Publishing
Online ISSN: 1945-1814
Print ISSN: 1096-3367
Copyright © 2017 by PrAcademics Press
2017
licensed reuse rights only
Journal of Public Budgeting, Accounting & Financial Management (2017) 29 (2): 230–262.
Citation
Khalid H, Matkin DS, Morse RS (2017), "Collaborative capital budgeting in U.S. local government". Journal of Public Budgeting, Accounting & Financial Management, Vol. 29 No. 2 pp. 230–262, doi: https://doi.org/10.1108/JPBAFM-29-02-2017-B003
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