Foundations of Public Administration Budgeting Theory David Mitchell and Kurt Thurmaier 1 PAR (c) 2012 ASPA The Foundations of Public Administration Series is a collection of articles written by experts in 20 content areas, providing introductory essays and recommending top articles in those subjects. Currents and Undercurrents in Budgeting Theory: Exploring the Swirls, Heading upstream David Mitchell and Kurt Thurmaier, Northern Illinois University, Division of Public Administration Introduction and Thesis There are core themes about public budget- ing and financial management that receive continuous attention from scholars. The key questions shift across time as the core themes are viewed from differing perspec- tives, shaped by the issues and technology of the era. This essay provides a framework for thinking about budgeting and financial management, with particular highlights of Public Administration Review (PAR) articles that have shaped the scholarship of budget- ing and financial management since 1940. In addition, we highlight the contributions of PAR’s sister journal in ASPA, Public Budget- ing & Finance (PB&F), which began publica- tion in 1981. We use a scope and dimen- sions framework to provide a historical re- view of budget theory, and develop the trends for future research from the various currents and undercurrents identified in each era. We identify the key questions of each era and the extent to which answers were provided or linger today, and we con- clude with a research agenda for the next decade. David Mitchell is a PhD Candidate spe‐ cializing in Public Administration at Northern Illinois University. David re‐ ceived his MPA from the University of Kansas and has worked for the city man‐ agers of Kansas City, Missouri, and High‐ land Park, Illinois. His research focuses on collaborative governance, public service delivery, and outcomes‐based manage‐ ment. dmitchell10@niu.edu Kurt Thurmaier is Professor and Director of the Division of Public Administration at Northern Illinois University. His re‐ search interests include state and local public budgeting and finance, intergov‐ ernmental relations, comparative public management, and e‐government. He has published numerous articles in leading public administration journals. His books include Policy and Politics in State Budget‐ ing (with Katherine Willoughby), Case Studies of City‐County Consolidations: Re‐ shaping the Local Government Landscape (with Dr. Suzanne Leland), and Case Stud‐ ies of City‐County Consolidations: Promises Made, Promises Kept? (with Dr. Suzanne Leland)and Networked Governance: The Fu‐ ture of Intergovernmental Management (with Jack Meek). kthur@niu.edu