Defining spending reviews: a proposal for a taxonomy, with applications to Italy and the UK

被引：8

作者：

Agasisti, Tommaso ^{[1
]}

Arena, Marika ^{[1
]}

Catalano, Giuseppe ^{[2
]}

Erbacci, Angelo ^{[3
,4
]}

机构：

[1] Politecn Milan, Sch Management, Milan, Italy

[2] Univ Rome, Dept Comp Control & Management Engn Antonio Ruber, Rome, Italy

[3] Politecn Milan, Milan, Italy

[4] OECD, Berlin, Germany

来源：

PUBLIC MONEY & MANAGEMENT | 2015年 / 35卷 / 06期

关键词：

Budgeting; cutback management; organizational decline; public sector reform; spending review; CUTBACK MANAGEMENT; HARD TIMES; DECLINE; 1980S;

D O I：

10.1080/09540962.2015.1083688

中图分类号：

F8 [财政、金融];

学科分类号：

0202 ;

摘要：

After the 2008 global financial crisis, many governments introduced spending reviews (SRs). The paper provides a valuable definition of the concept of the SR by proposing a taxonomy of the main organizational and methodological aspects involved in the SR process. The paper identifies two different SR models, which feature alternative approaches to cutting back spending. The authors highlight some important considerations when looking to make sustainable and sensible cuts in spending.

引用

页码：423 / 430

页数：8

共 35 条

[1]

[Anonymous], 1980, CONTENT ANAL

[2]

[Anonymous], 2011, DEFENCE WELFARE IMPA

[3] Debate: Dealing with spending reviews-Italy [J].

Arena, Marika ;

Arnaboldi, Michela .

PUBLIC MONEY & MANAGEMENT, 2013, 33 (01) :4-6

[4] MANAGING CUTBACKS IN THE 1980S [J].

AUSTIN, MJ .

SOCIAL WORK, 1984, 29 (05) :428-434

[5]

Bartle J.R., 1996, STATE LOCAL GOVT REV, V28, P38, DOI DOI 10.2307/4355141

[6]

Behn B. D., 1980, PUBLIC ADMIN REV, V40, P613

[7]

Bourgon Jocelyne., 2009, Program Review: The Government of Canada's Experience Eliminating the Deficit, 1994-1999: A Canadian Case Study

[8]

Boyle, 1997, EVALUATING PUBLIC EX

[9] Hard Lessons from Hard Times: Reconsidering and Reorienting the "Managing Decline" Literature [J].

Bozeman, Barry .

PUBLIC ADMINISTRATION REVIEW, 2010, 70 (04) :557-563

[10]

Browne JamesPeter Levell., 2010, The Distributional Effect of Tax and Benefit Reforms to Be Introduced Between June 2010 and April 2014: A Revised Assessment

← 1 2 3 4 →