Budget reforms in times of austerity : a centralization cascade in Danish central government Mads Boge Kristiansen
By: Kristiansen, Mads Boge
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Material type: 
ArticlePublisher: 2018Subject(s): PRESUPUESTOS | INSTITUCIONES | GASTO PUBLICO | CONTROL | DESCENTRALIZACION ADMINISTRATIVA | DINAMARCAOnline resources: Click here to access online
In:
Public Budgeting and Finance v. 38, n. 3, Fall 2018, p. 58-75Summary: Based on a study of changes of the Danish budget institutions, the paper explores how a centralization cascade may look like, and discusses the consequences thereof. The paper identifies a centralization cascade, as the Ministry of Finance acquires
increased power and greater control over the line ministries. Consequently, line ministries enhance their control over their agencies, which is followed by enhanced internal management and control within agencies. The changes imply both functional
and dysfunctional consequences as well as the appearance of a range of trade-offs between the different functions of a budget.
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Based on a study of changes of the Danish budget institutions, the paper explores how a centralization cascade may look like, and discusses the consequences thereof. The paper identifies a centralization cascade, as the Ministry of Finance acquires
increased power and greater control over the line ministries. Consequently, line ministries enhance their control over their agencies, which is followed by enhanced internal management and control within agencies. The changes imply both functional
and dysfunctional consequences as well as the appearance of a range of trade-offs between the different functions of a budget.
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