Budget Reforms in Times of Austerity: A Centralization Cascade in Danish Central Government?

Mads Bøge Kristiansen*

*Kontaktforfatter for dette arbejde

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Abstrakt

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

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