A New Ethics of the Budgetary Process

Abstract

This article analyzes the ethical codes within public budgeting literature to demonstrate the need for a professional ethic that fosters an expanded sense of role responsibility. Drawing on examples of discretion exhibited by state and local budgeting administrators, the article argues that a number of administrative activities fall into a gap of the academic literature. The article asserts that responsible budgeting decisions must be tied to an understanding of how administrative activities affect the collective welfare. Finally, the author argues that a pedagogy of public budgeting that considers the ways in which institutional forces and the long-term public interest inform administrative action more adequately prepares budgeting administrators to understand their roles and responsibilities.