Size, Stability and Incremental Budgeting Outcomes in Public Universities
研究了公立大学相对规模对总预算和增量预算分析的影响，发现规模主导总预算分析，但对增量预算影响较小，增量分析更能解释预算决策。
This paper examines the influence of relative size in the analysis of both total dollar and manpower budgets and changes in total dollar and manpower budgets when correlationallregression methods are used. Data presented suggest that size dominates the analysis of total budgets, is less important when dollar increments and discretionary manpower increments are analyzed, and is not afactor at all when the discretionary dollar increments are analyzed. Our research suggests that analyses of budget increments may provide the basis for more detailed explanations of budgetary decisions than do analyses of total budgets.