Task Environments and Budgetary Decision Making,
指出预算模型模拟的是预算制定者面临的任务环境（即他们面对的问题），而非其实际决策过程，并探讨这一观点对预算研究和模型应用的意义。
Often research using budgetary process models either assumes that the models reflect the actual decision processes of budgeters or is vague about exactly what is being modelled. I argue that budgetary models model the task environment of budgeters — the problems they face rather than their decision processes, and I examine the implications of this proposition for budgetary research and practical uses of budgetary models.