Budget Reforms in Times of Austerity

A Centralization Cascade in Danish Central Government?

Mads Bøge Kristiansen*

*Kontaktforfatter for dette arbejde

Publikation: Bidrag til tidsskriftTidsskriftartikelForskningpeer review

Resumé

Based on a study of changes of the Danish budget institutions, the paper explores how a centralization cascade may look like, and discusses the consequences thereof. The paper identifies a centralization cascade, as the Ministry of Finance acquires increased power and greater control over the line ministries. Consequently, line ministries enhance their control over their agencies, which is followed by enhanced internal management and control within agencies. The changes imply both functional and dysfunctional consequences as well as the appearance of a range of trade-offs between the different functions of a budget.

OriginalsprogEngelsk
TidsskriftPublic Budgeting and Finance
Vol/bind38
Udgave nummer3
Sider (fra-til)58-75
ISSN0275-1100
DOI
StatusUdgivet - 2018

Fingeraftryk

centralization
ministry
budget
reform
finance
management
time
Centralization
Cascade
Central government

Citer dette

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Budget Reforms in Times of Austerity : A Centralization Cascade in Danish Central Government? / Kristiansen, Mads Bøge.

I: Public Budgeting and Finance, Bind 38, Nr. 3, 2018, s. 58-75.

Publikation: Bidrag til tidsskriftTidsskriftartikelForskningpeer review

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