CHANGE - OR, THERE IS NO MAGIC SIZE FOR AN INCREMENT

Abstract In this article we identify instrumentalism in budgetary processes with regularity in the annual change in the appropriation, and non‐instrumentalism with irregularity in the annual appropriation change. This definition focuses interest on structural changes in the underlying budget processes. These changes may be isolated using a combination of statistical and more conventional techniques. Other meanings of incremental, we argue, are appropriate to different objectives in studying budgeting. We attempt to clarify the confusion surrounding the meaning of incremental and to answer some of the critics of our previous work. Copyright © 1979, Wiley Blackwell. All rights reserved