Budgeting and governing for deficit reduction in the uk public sector: Act 2 ‘the annual budget

TY - JOUR

T1 - Budgeting and governing for deficit reduction in the uk public sector

T2 - Act 2 ‘the annual budget

AU - Ferry, Laurence

AU - Eckersley, Peter

N1 - This is an author-produced version of the published paper. Uploaded in accordance with the publisher’s self-archiving policy. Further copying may not be permitted; contact the publisher for details

PY - 2012

Y1 - 2012

N2 - This paper explains how the UK government sets its annual budgets within the context of multi-year spending reviews, yet was able to announce policies in the 2011 annual budget that sat outside the 2010 spending review framework. As such, it illustrates that the budget process remains an enabler of changing circumstances and is not constrained by medium-term financial planning. This finding has implications for other jurisdictions that may be considering how best to balance annual flexibility with multi-year stability in public spending.

AB - This paper explains how the UK government sets its annual budgets within the context of multi-year spending reviews, yet was able to announce policies in the 2011 annual budget that sat outside the 2010 spending review framework. As such, it illustrates that the budget process remains an enabler of changing circumstances and is not constrained by medium-term financial planning. This finding has implications for other jurisdictions that may be considering how best to balance annual flexibility with multi-year stability in public spending.

KW - Budgeting

KW - Enabling

KW - Multi-year planning

KW - Practice theory

KW - Public sector

UR - http://www.scopus.com/inward/record.url?scp=84898884103&partnerID=8YFLogxK

U2 - 10.1080/09540962.2012.656017

DO - 10.1080/09540962.2012.656017

M3 - Article

AN - SCOPUS:84898884103

SN - 0954-0962

VL - 32

SP - 119

EP - 126

JO - Public Money and Management

JF - Public Money and Management

IS - 2

ER -