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Revenue and expenditure forecasting plays an important role in public budgeting and financial management, particularly during times of financial constraint, when citizens impose greater accountability upon government to use taxpayer dollars more efficiently. Despite its significance, revenue and expenditure forecasting is often overlooked in the budget process, and there is an imbalance between practice and research in this area. Based on the collaboration of budget scholars and practitioners, Government Budget Forecasting fulfills two purposes- Enhances the understanding of revenue and expenditure estimation both theoretically and practically Stimulates dialogue and debate among practitioners and academicians to identify good forecast practices as well as areas for improvement Divided into four parts, this comprehensive reference first examines forecast practices at the federal, state, and local levels, utilizing case studies that include California, Texas, and Louisiana. It then explores consensus systems and risk assessment, considering political factors and the costs of forecast errors. The text concludes with a call to transparency and guidance from a code of ethics, and a look at forecasting practices in emerging countries.
Common Ground, Common Future: Moral Agency in Public
Administration, Professions, and Citizenship examines the public
and private roles of the citizen as a moral agent. The authors
define this agent as a person who recognizes morality as a motive
for action, and not only follows moral principles but also
acknowledges morality as his or her principal. The book explains
that public administration is a fundamentally moral enterprise that
exists to serve the values that society considers significant, and
that this moral nature makes public administration a prototype for
other professions to emulate, a model of moral governance in
American society.
Serving the public interest with integrity requires a moral perspective that can rise above the day-to-day pressures of the job. This book integrates Western philosophy's most significant ethical theories and merges them with public administration theory to provide public administrators with an explicit moral foundation for ethical decision making. "Ethics in the Public Service" reviews moral thought through the ages, from Plato to Rorty, and makes the philosophies of the more difficult thinkers accessible to both students and practitioners. Unifying seemingly disparate ethical positions, including those of Aristotle, Kant, and Mill, the authors defend the idea of objective moral truth and critique subjectivist views, refuting postmodernism and ethical relativism. Using their integrated objective approach, they tackle such dichotomies in public administration theory as bureaucracy vs. democracy, and they also examine a case study in an administrative setting. Offering a better understanding of moral dilemmas rather than a formula, this book presents scholars and practitioners with a framework that is both objective and flexible, theoretical and practical. This original synthesis provides scholars and practitioners with a comprehensive basis for administrative thought and action.
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