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Higher order goals as masks : a philosophical reflection on expenditure budgeting

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dc.contributor.author Pauw, J.C.
dc.date.accessioned 2009-11-10T07:45:28Z
dc.date.available 2009-11-10T07:45:28Z
dc.date.issued 2004
dc.identifier.citation Pauw, JC. 2004, 'Higher order goals as masks : a philosophical reflection on expenditure budgeting', Politeia, vol. 23, no. 2, pp. 3-22. en
dc.identifier.issn 0256-8845
dc.identifier.uri http://hdl.handle.net/10500/2832
dc.description Journal article en
dc.description.abstract Expenditures in a public budget are typically arranged as a hierarchical tree of goals where lower level goals are understood as means to higher order ends. This goal hierarchy is used in strategic planning and to justify expenditures.Goal hierarchies are conceptually suspect, as higher order goals generally underdetermine their sub-goals and vice versa.The ques- tion ariseswhether higher order goalsmight not be a mere rhetorical de- vicemasking the real agendas of those in power.Although goal hierarchies are problematical, one cannot do without them. Higher order goals are necessary froma budgeting andwell as a political point of view. Goal hier- archies in budgets should be retained, but with modest expectations re- garding their rationality.This article suggests a square of opposition as a tool for analysing the relationship between goals in a budget. en
dc.language.iso en en
dc.publisher Unisa Press en
dc.subject Public budget en
dc.subject Public expenditure en
dc.title Higher order goals as masks : a philosophical reflection on expenditure budgeting en
dc.type Article en


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