1996
DOI: 10.1108/jpbafm-08-04-1996-b004
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Reengineering capital budgeting

Abstract: This article illustrates the application of business process reengineering (BPR) to capital budget process redesign. The case of the City of Pittsburgh is used to argue that capital budgeting processes in many large cities often pose barriers to effective financial management. Design principles of BPR are presented; implications for capital budget management are then discussed. Pittsburgh’s capital expenditure/encumbrance process is used to illustrate implications of BPR for public financial management. By ide… Show more

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Cited by 3 publications
(2 citation statements)
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“…Some researchers analyze the practice of capital budgeting at the state level (Chapman, 2008;Chen, 2014Chen, , 2016Chen, , 2018Hwan Chung, 2013;Ermasova, 2012Ermasova, , 2013King, 1995;Poterba, 1994;Shybalkina and Bifulco, 2019;Srithongrung, 2008Srithongrung, , 2010Srithongrung, , 2018, in U.S. cities (Doss, 1984;Rowan and Hillman, 1996), and in municipalities in the U.S. (Beckett-Camarata, 2003;Forrester, 1983;Hina, Matkin, and Morse, 2017;Kovari, 2016;Marlowe, 2013). Beckett-Camarata (2003) proves that that strategic planning and capital budgeting have important influence on financial performance in the municipalities.…”
Section: Capital Budgeting At State and Local Levelsmentioning
confidence: 99%
“…Some researchers analyze the practice of capital budgeting at the state level (Chapman, 2008;Chen, 2014Chen, , 2016Chen, , 2018Hwan Chung, 2013;Ermasova, 2012Ermasova, , 2013King, 1995;Poterba, 1994;Shybalkina and Bifulco, 2019;Srithongrung, 2008Srithongrung, , 2010Srithongrung, , 2018, in U.S. cities (Doss, 1984;Rowan and Hillman, 1996), and in municipalities in the U.S. (Beckett-Camarata, 2003;Forrester, 1983;Hina, Matkin, and Morse, 2017;Kovari, 2016;Marlowe, 2013). Beckett-Camarata (2003) proves that that strategic planning and capital budgeting have important influence on financial performance in the municipalities.…”
Section: Capital Budgeting At State and Local Levelsmentioning
confidence: 99%
“…Improving the alignment of projects with strategy has been broadly identified as requiring a better understanding of how decisions are made within and about projects (see, e.g. Andersen et al, 2009;Brady and Maylor, 2010;Cicmil and Hodgson, 2006;Cicmil and Marshall, 2005;Drummond, 1996;Geraldi et al, 2011;McCray et al, 2002;Miranda and Hillman, 1996;Muller et al, 2009;Perminova et al, 2008;Schofield and Wilson, 1995;Shenhar et al, 2002;Smith and Winter, 2010;Thomas et al, 2002;Tiwana et al, 2007;van Marrewijk et al, 2008;Williams and Samset, 2010). A particular area of concern is how organization participants decide to initiate projects, and how we ensure the projects that are chosen are the right ones for the organization (Artto and Wikström, 2005;Aubry et al, 2012;Cooper et al, 2000;Crawford et al, 2006).…”
Section: Exploring Project Initiation Decisionsmentioning
confidence: 99%