Budgeting and Rebudgeting in Local Governments: Siamese Twins?

Eugenio Anessi Pessina, Mariafrancesca Sicilia, Ileana Steccolini

Risultato della ricerca: Contributo in rivistaArticolo in rivistapeer review

23 Citazioni (Scopus)


The literature on budgeting in the public sector has traditionally focused on the annual budgetary process. Much less attention has been paid to rebudgeting—that is, what governments do to revise and update their budg- ets during the fiscal year. Because of its potentially large impact on appropriations, rebudgeting seemingly deserves more attention than it has been granted so far. This article uses data from a sample of Italian municipalities to test hypotheses on the main drivers of budget revisions. According to the results, rebudgeting is strongly affected by the degree of incrementalism in the initial budgeting process, as well as by several internal and external determinants, such as political variables, organizational features, financial conditions, and the local socioeconomic environment.
Lingua originaleEnglish
pagine (da-a)875-884
Numero di pagine10
RivistaPublic Administration Review
Stato di pubblicazionePubblicato - 2012


  • Bilancio di previsione
  • Budgeting
  • Enti locali
  • Local governments
  • Rebudgeting
  • Variazioni di bilancio


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