Figure 1
The diagram illustrates the behavioral model of the budgetary process, divided into macro, meso, and micro levels. At the macro level, social facts such as policies, institutions, culture, and economy influence the conditions of collective budgeting action. These conditions, in turn, affect group processes and behaviors, leading to collective budgeting action. At the meso level, organization budgets, coalitions, and networks shape the conditions of collective budgeting action. At the micro level, budgeting actors, politicians, and bureaucrats influence the conditions of individual budgeting action through cognitive processes and behaviors, which are bounded by rationality. Individual budgeting action contributes to collective budgeting action, which ultimately results in social outcomes that feed back into social facts.Behavioral model of the budgetary process. Source: Overmans (2024, p. 155)