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International Journal on Governmental Financial Management – 2008 1
The Accounting Discipline and theGovernment Budgeting Concept
Joseph Mensah Onumah - jmonumah@yahoo.com or jmonumah@ug.edu.ghUniversity of Ghana Business School, LegonandSamuel Nana Yaw Simpson – snysamuel@ug.edu.ghUniversity of Ghana Business School, Legon
Abstract
The government budget has been influenced by different disciplines with differentemphases. This paper discusses some disciplines which through time have influenced the budgeting concept – political science, economics, public administration and accounting – stressing that government accounting, and its research, which earlier has been almostignored, especially in developing countries, should be revisited. This can engender  positive developments; the adoption of sound accounting practices in budgeting and publicfinance, engagement of skilled accounting personnel and can limit considerably themisapplication and misuse of budgetary resources that have characterised publicinstitutions especially in developing countries, and ensure better budgetary outcomes.
Introduction
Government budgeting has been a complex field of study, cutting across many disciplines.Rubin (1988) sees it as multidisciplinary, having been influenced by many disciplines,while to Schick (1988), it is social science in nature, qualifying as a subset of disciplineslike public administration, political science, economics, sociology, psychology andanthropology, with each having some influence on the concept. The government budget istherefore an economic and financial policy statement resulting from the interplay of economists, politicians, bureaucrats or public administrators, accountants, statisticians, andother social scientists.Rubin (1988) observes a problem here with this multidisciplinary feature:“Different parts of the budget seem to have very different characteristics,and that a theory that describes one part of the budget often fails to describeother parts…”The varying disciplinary influences on the concept meant that they all approached it “…with their own theoretical apparatus and methodology, creating multidisciplinary rather than interdisciplinary studies”. (p. 2)
 
 
2 International Journal on Governmental Financial Management – 2008
This paper examines the disciplines of political science, economics, public administrationand accounting and their association with government budgeting. The next sectiondiscusses these disciplines, followed by a discussion of the UN/international position onaccounting and government budgeting. Cases from Ghana are then presented, with someconcluding comments and suggestions.
Disciplines Associated With Government Budgeting
The Historical Disciplines
Rubin (1988) argues that budget has been significantly influenced by several disciplines,especially political science, public administration, and economics over the years.
Political science
stands tall in the history of budgeting. Its contribution has beensignificant; hence, the study of budgeting is at times seen as the study of politics, or asubset of the study of legislative behaviour (Rubin, 1988; Wildavsky, 1964).In the politics of ancient England, the budget was seen as the purse of the King, a notionreformed over time through constitutional revolution (Schiavo-Campo, 2007). Jones andPendlebury (1988) mention that historically, the concept came into being because parliament wanted a means to control central government activities. Politically again, the budget was seen as the tax proposals of the government, linking it with taxation rather than planned government or other public expenditure.To Rubin (1988), the budget has been seen as an instrument of political power and controlover policy (i.e. as a tool of executive control). Ruling political parties have oftenconsidered it as the key political document through which their party policies, manifestosand promises are carried out. Political support has been achieved and strengthened whenthe budget is used for sector development to reward certain groups of the electorate or togive a share of resources for development to reward party affiliates – companies, pressuregroups and influential individuals – who mattered and continue to matter in the party’sorganization and financing. Brown and Jackson (1990) mention that politicians are ofteninterested in granting a budget that will maximize the quantity of output supplied for agiven level of quality of service, and that in a vote-maximising model of the world, thiswill help to secure re-election.Caiden and Wildavsky (1974) hold the view that politicians play down strict economicconsiderations in planning or budgeting, giving prominence to issues in either the plan or  budget that will reward supporters, allay regional animosities and even keep pricesartificially low to ward off discontent.
 
International Journal on Governmental Financial Management – 2008 3
Political science, therefore, has had considerable influence on the budget, contributing tothe shaping of its literature and practice through political scientists in both the academiaand practice.
Public Administration
has similarly influenced the budgeting concept. This concerns theexecution of public services, relating to the activities and responsibilities of thegovernment ministries, departments and agencies (MDAs) concerned with carrying out thevarious services of government. Thus, this discipline’s influence is clear since it isconcerned with the execution and implementation of government activities.According to the OECD: “budgeting is also a process which governs the behaviour of  public servants in actually managing and delivering assistance and services to the public,and in the subsequent accounting for public money used and results achieved” (OECD,1987:10). Since the budget is expected to govern their actions, it can be argued that theycan reciprocally influence its preparation and content.The discipline sets out the administrative principles which the bureaucrats are to follow inrendering policy advice to the top executives and ministers of the ruling government, policies all of which have budgetary implications. Hall
et al 
., (1975:69) for instance think that since ideas arise, are developed and are stored within ministries, where publicadministrators are key players, there is the possibility that “civil servants heavily influencetheir Ministers”. They emphasise the influence of public administration in Britain by postulating that“The upper reaches of the main government departments contain many of the most influential policy-makers in British political life” and that… “it isin the departments that a policy acquires its ultimate form or the seal of itsrejection” (Hall
et al 
., 1975:58).Wilding’s (1980) position strengthens the policy advisory role of the bureaucrat, makingthe inference that the public administrator cannot be bypassed by politicians in any policydecision making. Hence public administration influences ultimately the form and contentof government policy identification, formulation and implementation, all aiming atensuring that government resources are well used.A discipline that is close to public administration is
public finance
, which is concernedwith a nation’s revenue mobilisation and utilisation. Donaldson (2006) discusses the new public finance concept and how as an analytical discipline, has gone through “two far-reaching reforms over the past two decades”. He discusses these two reforms; first, “theevolution of public-private partnerships and the pursuit of public policy purposes throughthe regulation and mobilisation of private sector activity and co-operation with civilsociety organisations”, and second “the growing role of international co-operation in public affairs” (p126). By implication, such public-private relationship and internationalcooperation can relieve government budget of some activities and resulting financial
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