Public Budgeting in the United States

Budgeting has long been considered a rational process using neutral tools of financial management, but this outlook fails to consider the outside influences on leaders’ behavior. Steven G. Koven shows that political culture (moralistic, traditionalistic, individualistic) and ideological orientations (liberal vs. conservative) are at least as important as financial tools in shaping budgets. Koven examines budget formation at the national, state, and local levels to demonstrate the strong influenc