Changing Revenue Conditions And State Budgetary Decisions
研究了1979至1985年间俄克拉荷马州收入波动（意外收益和短缺）对预算决策的影响，发现短期决策受收入条件影响，但扩张性过程相对稳定。
Most conventional theories of budgetary decision making tend to assume a given state of revenue conditions. An exception may be found in the developmental theory of budgeting which suggests that fluctuations in revenue conditions can affect decision processes. In this paper, we test the impact of both windfall profits and revenue shortfall on budgetary decision making in the state of Oklahoma between 1979 and 1985. We found that fluctuating revenue conditions affected short-term decision processes in the hypothesized manner, but that expansionary processes tended to remain relatively stable over time.