- When Budgeting Decisions Giveth and Taketh Away We all like to think of budgeting as a rational activity driven by a strategic

direction of the organization. Indeed literature is full of budgeting BEST PRACTICES and models of linking annual allocations with long-term goals. Anyone who has taught budgeting struggles with describing the preferred norms of budgeting with the realities that have been observed. Reality often demonstrates that budgeting is LESS THAN RATIONAL or DATA DRIVEN. Certainly we know that budgeting is RIFE WITH POLITICS, but that is often portrayed at the strategic level of state or municipal budgets, not at the organizational level where rationality is promoted, and might we say, often expected. This paper will look at ORGANIZATIONAL BUDGETING. Budgeting at the organizational level it is said is driven by INFORMATION, STRATEGIC GOALS, AND RATIONALITY. That said, if we are SERIOUS about budgets and strategic planning, we might expect that in times of FISCAL CRISIS one might see the contraction of the overall organizational budget with deep cuts in some areas but potential expansions in other areas - SPECIFICALLY THOSE IDENTIFIED GOALS. WHILE WE MIGHT EXPECT THIS, WE RARELY IF EVER SEE IT. The purpose here then is to explore the decision process of AN ORGANIZATION THAT MAY HAVE ACTUALLY DONE THIS.

Was it research informing policy (budgeting) choices in a timely and useful fashion? Or what was it that created a decision environment where the overall budget cuts that could have been absorbed by revenue expansion were not, but instead, deep cuts were passed along so as to allow for expansion of other areas in the budget? WAS IT STRATEGIC CHOICES & INFORMATION THAT DROVE THIS, OR SOMEHTING ELSE? Are the current expansion and cuts being evaluated in terms of why the decisions were made in the rst place? What has been the perceptions of employees when they have seen expansion in some areas, but then told they have to make cuts in others? THE INTENT OF THIS STUDY IS TO ANSWER THESE KEY QUESTIONS THROUGH A SERIES OF INTERVIEWS WITH KEY DECISION MAKERS, GROUP INTERVIEWS, AND SURVEYS WITH VARIOUS STAKEHOLDERS, THEREFORE ALLOWING THE UNPACKING OF THESE BUDGETARY DECISIONS. The subject will also be examined in a comparative fashion against decisions made at similar organizations functioning in the same geographic region and dealing with the same environmental conditions.
As we pursue this study further we would invite any critiques, comments, Contact Information: inputs, or ideas pertaining to this study. Robert C. McMurray - robert.mcmurray@uvu.edu

David R. Connelly Ph.D - dconnelly@uvu.edu