Abstract
Purpose. The purposes of this study were to: (1) describe the context in which the budget was developed during the adoption and approval stages of the budget process in six school districts in the 1993-94 budget year; (2) assess whether the theory of political economy proposed by James Cibulka identified the preferred budgetary rationale of budget actors during the adoption and approval stages of the budget process in selected California school districts; and (3) identify and describe the strategies that budget actors used to promote the inclusion of their budget priorities in the final adopted budget. Methodology. A case study was conducted using an ex post facto descriptive research design. Structured interviews with thirty-six key budget actors in six southern California school districts were used to operationalize and test James Cibulka's theory of political economy. Data from the interviews were analyzed to identify the preferred budgetary rationale of the budget actors and the strategies they used to gain support for their budget priorities. Findings. Cibulka's theory of political economy identified the preferred budgetary rationale of all the budget actors in this study. The two strategies most frequently used by budget actors in the study were expert power and focusing on the needs of the district. Superintendents most frequently used focusing on district needs, profit, and testing the water as resource allocation strategies. Strategies used most frequently by Chief Business Officials were focusing on district needs, focusing on school or program needs, and focusing on employee needs. Strategies used most frequently by Board members were focusing on district needs, profit, and garnering support by providing involvement. Union leaders most frequently used focusing on employee needs, equity, and focusing on district needs as resource allocation strategies. Control of budget context was identified as a powerful strategy by superintendents and Board members. Conclusions. Budget actors need to align their strategies with the preferred rationale of other budget actors in order to achieve the greatest degree of influence. Recommendations. Future administrators should be provided with training about how the budget context, preferred rationales, and strategies interact during the budgeting process.