Utilization in public organizations: a case study of dawuro zone finance and economic development department
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| 2.5.7 Instrumental Theory By identifying a basis for normative theories of the budget process, it becomes possible to use descriptive/explanatory theories to develop instrumental theories regarding pursuit of those normative ends. The normative stance outlined above on the nature of resource allocation system of the public organization and how that system could be poisoned to produce optimal outcomes. Instrumental efforts would target the capacity of the management staff to make good resource allocation decisions, given the need to maintain the long-term financial viability of the organizations and to be responsive to the short-term needs of the jurisdiction. Instrumental theories focus on the extent to which alternative budget systems facilitate these end, as well as the extent to which the public organization is capable of employing alternative budget systems it is posited here that the resource allocation process can be used to develop and enhance the managerial capacity to overcome the centrifugal forces of the public organization, and that limited managerial capacity may render some budget systems unfeasible. (Pettijohn&Grizzle, 1997) have demonstrated that alternative budget formats and resources allocation process, largely under the control of the government public organization, are not neutral to the policy process the organization-based approach to budget theory provides a platform for examining how resource allocation processes influence budgetary outcomes. The contention here is that they may work through their effects on managerial capacity and organizational communication. The focus on the organization also allows researchers to reach into other areas of public administration study for instrumental theories regarding managerial 43 capacity building through resource allocation process. These include theories of motivation, relationships to incentive systems, organizational communication, and strategic planning and other administrative systems. Rubin contends that budget theory has been too restrictive about what is important for far too long (Rubin, 1993). The field must be broadened, and the public organization provides a common locus these additional considerations. Download 0.82 Mb. Share with your friends:
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