An insight into budgeting process in the public sector: a case study

This paper investigates several aspects that facet with the budgeting process, with the purpose to describe it with reference to the public sector compared to the private one. Based on an in depth literature review, the study shows that budgets are used in different degrees and for different purposes across different industries. In particular, the study highlights the potential reasons for budgeting in organizations and several budgeting characteristics that potentially influence these reasons both in organizations and in the Public Administration (PA). With reference to these characteristics for PA, an Italian municipality experience is outlined. A survey was undertaken, using an interview approach, to expose tactical budgeting matters and behaviors of the Italian PA presented as case study.