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Budget repair or budget spectacle? The passage of Wisconsin’s Act 10

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  • Aimee Pernsteiner
  • D’Arcy Becker
  • Matthew Fish
  • William F. Miller
  • Dawna Drum

Abstract

Strategic planning processes use budgets to implement control and accountability. However, budgets can also be used to generate support for strategic decisions, for example by creating a political spectacle. A political spectacle is a problem engineered to have a specific political impact. This paper investigates politicians’ use of a state budget as a political manoeuvre to defend strategic decisions regarding public employee unions in Wisconsin. The analysis shows how the 2011 state budget in Wisconsin was used to create a political spectacle to generate support for eliminating collective bargaining for public workers, especially public (state) school teachers.

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  • Aimee Pernsteiner & D’Arcy Becker & Matthew Fish & William F. Miller & Dawna Drum, 2016. "Budget repair or budget spectacle? The passage of Wisconsin’s Act 10," Public Money & Management, Taylor & Francis Journals, vol. 36(7), pages 507-514, November.
    • Handle: RePEc:taf:pubmmg:v:36:y:2016:i:7:p:507-514
    DOI: 10.1080/09540962.2016.1237144
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    References listed on IDEAS

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    1. Burchell, Stuart & Clubb, Colin & Hopwood, Anthony & Hughes, John & Nahapiet, Janine, 1980. "The roles of accounting in organizations and society," Accounting, Organizations and Society, Elsevier, vol. 5(1), pages 5-27, January.
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    Cited by:

    1. van Helden, Jan & Caperchione, Eugenio & Pattaro, Anna Francesca, 2023. "Use and non-use of accounting information: The case of controversial projects in public and non-profit settings," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 90(C).

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