Budgeting And The American Bur

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budgets are developed, the variety of actors involved, the constraints imposed as well as the emphasis on public accountability, give budgets special and distinctive features in the public sector."
The differences between microbudgeting and macrobudgeting are just what their prefaces imply. "On the one hand there are a number budget actors, who have all individual motivations, who strategize to get what they want from the budget. The focus on the actors and their strategies is called microbudgeting." They do not bargain with one another over the budget. They are assigned budget roles by the budget process, the issues they examine are often framed by the budget process, and the timing and coordination of their decisions are often regulated by the budget process, according to Rubin. She goes on to say that actors are not free to come to budget agreements alone. They are bound by the environmental constraints. There are decisions that they are not permitted to make because ...

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