N. Harish

Does Zero-Based Budgeting Actually Improve Resource Allocation, or Does Incremental Budgeting Provide Greater Fiscal Stability?

This paper proceeds to analyse whether zero-based budgeting (ZBB) generates better resource allocation than the fiscal stability experienced with incremental budgeting. A literature-based secondary research design is employed to examine theoretical advances related to budgetary incrementalism and zero-based budgeting....