Ethics in Local Government Budgeting: Is There A Gap between Theory and Practice?

Abstract

The original question underscoring this research is: What role do ethics play in the budgetary decision-making in Oklahoma's local government? To answer this question, this article presents an overview of the budget process and the roles of key actors. Then it describes typical day-to-day dilemmas local budget actors face. By examining how city managers and chief financial officers respond and the sources of guidance they turn to, the authors are able to construct an operational definition of ethics-in-action. Using the information from this analysis, they then compare what occurs in practice with what is expected and is prescribed in the literature. One conclusion to be drawn from this research is that a gap exists in that the literature does not adequately consider the roles that individual value and preferences play when resolving budgetary dilemmas.

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