Budgetary Stewardship, Innovation and Working Culture: Identifying the Missing Ingredient in English and Welsh Local Authorities’ Recipes for Austerity Management
基于对英格兰和威尔士70个地方政府的实地调查，研究发现预算管理的信念体系主导了紧缩应对策略，但仅靠控制成本难以长期有效，地方政府需要更多创收自由以促进创新和可持续服务模式。
Abstract Drawing on fieldwork with 70 local authorities in England and Wales, this paper builds on previous studies of austerity management by highlighting the importance of organisational cultures to achieving strategic objectives. It finds that, in line with their prevailing ‘belief system’ of budgetary stewardship, local authorities in both countries are holding down input costs to deal with austerity. However, the scale of funding cuts means that this strategy is unlikely to be successful over the longer term. Instead, they need greater freedom to generate revenue, in order to facilitate innovation and develop more sustainable business practices and service models.