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References (5)
-
Scott Cowen, B. Dean (1979)
The Use of Zero-Base Budgeting in Local Government: Some ObservationsInterfaces, 9
-
Virendra Sherlekar, B. Dean (1980)
An Evaluation of the Initial Year of Zero-Base Budgeting in the Federal GovernmentManagement Science, 26
-
L. Cheek (1978)
Zero base budgeting in WashingtonBusiness Horizons, 21
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Edward Clynch (1979)
Zero-base budgeting in practice: An assessmentInternational Journal of Public Administration, 1
-
Thomas Lauth (1978)
Zero-Base Budgeting in Georgia State Government: Myth and RealityPublic Administration Review, 38
- Publisher
- Emerald Publishing
- Copyright
- Copyright © Emerald Group Publishing Limited
- ISSN
- 0307-4358
- DOI
- 10.1108/eb013562
- Publisher site
- See Article on Publisher Site
Abstract
The purpose of this article is to review the surveys and comments made with respect to ZBB applications in the Federal, State, and Local Governments. Hammond and Knott 1980 like their mentor and colleague Wildavsky are very critical of ZBB in the public sector, claiming that it does not work, or is modified to such a degree that it is tantamount to TIB. They also agree with Anthony 1977 when he remarks that the new parts of ZBB are not good, and the good parts are not new.ZBB has so metamorphosed into incremental budgeting TIB that the only thing left is its smile floating in the air.
Journal
Managerial Finance – Emerald Publishing
Published: Feb 1, 1986