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- W2116721180 abstract "Expenditures in ap ublic budget are typically arranged as a hierarchical tree of goals where lowerlevelgoals 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 question ariseswhether higher order goals might not be a mere rhetorical devicemasking therealagendas ofthoseinpower.Althoughgoal hierarchies are problematical, one cannot do without them. Higher order goals are necessary from a budgetingand well as a politicalpointof view. Goal hierarchiesin budgets should be retained, but with modestexpectations regarding their rationality.This article suggests a square of opposition as a toolfor analysing therelationship between goalsin a budget." @default.
- W2116721180 created "2016-06-24" @default.
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- W2116721180 date "2004-01-01" @default.
- W2116721180 modified "2023-09-26" @default.
- W2116721180 title "Higher order goals as masks ^ a philosophical reflection on expenditure budgeting" @default.
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