A quarter century of state budgeting practices

In the last quarter century, change was a predominant characteristic of state budgeting practices. Some of the most dramatic and thorough changes came in the areas of computer applications to budgeting, in the capabilities of accounting systems, and in the financial control exerted by budget offices through accounting systems. Budget office personnel have become better educated. A noticeable shift has occurred away from professional training in business and accounting toward public administration. Although states substantially increased their use of program information and analysis in budgeting between 1970 and 1990, same backsliding was detected between 1990 and 1995, a fact that may be disheartening to budget reformers. Regardless of whether these trends of the 1990s continue, by the year 2000 long-advocated reforms will almost certainly not be accomplished in many state governments.