Budgetary reform through organizational learning - Toward an organizational theory of budgeting

The legacy of budgetary reform has been dismal. Promising options, rooted in economic values, seem to fall short when confronted with political realities. Nevertheless, the search continues. The authors argue that successful budgetary reform requires attention to the organizational context, in particular human behavioral dynamics. The objectives and execution of budgetary reform must ''match'' the dynamic objectives and needs of the organization. Moreover; the authors argue that successful implementation requires planned organizational change, in which issues of behavioral change and organizational culture are addressed as the reform is planned and implemented. They suggust that an organizational theory of budgeting offers not only a better explanation for the failures of budgetary reform but also some potential avenues for greater success in such reforms.