Concepedia

Spending Discretion

Spending Discretion is a budgetary mechanism that refers to the authority granted to a decision-making unit to allocate financial resources within predefined fiscal constraints, distinguishing it from mandated or formula-based expenditures by enabling strategic prioritization based on organizational objectives.

17

Publications

992

Citations

32

Authors

34

Institutions

Publications per year

2017–2026

5

Parents

Publications

17

Influences on departmental budgeting: an empirical examination of a contingency model

Kenneth A. Merchant · Accounting Organizations and Society · 1984 · 299 citations

, , +16

Channels from Housing Wealth to Consumption

Rachel Ong, Sharon Parkinson, Beverley A. Searle et al. · Housing Studies · 2013 · 196 citations · Full text

, , +17

Empirical tests of budget ratcheting and its effect on managers’ discretionary accrual choices

Andrew J. Leone, Steve Rock · Journal of Accounting and Economics · 2002 · 188 citations

, , +15

The Political Economy of Discretionary Spending: Evidence from the American Recovery and Reinvestment Act

Christopher Boone, Arindrajit Dubé, Ethan Kaplan · Brookings Papers on Economic Activity · 2014 · 44 citations · Full text

, , +14

Welcome Threats and Coercive Offers

Daniel Lyons · Philosophy · 1975 · 42 citations

, , +10

1–5 of 17

Authors

32

  1. SS
    Stefanie Stantcheva

    Harvard University, United States

    2 publications · 37 citations

    2

    h-index

  2. GS
    Gülen Sarial‐Abi

    Copenhagen Business School, Denmark

    2 publications · 38 citations

    2

    h-index

  3. FT
    Fred Thompson

    Willamette University, United States

    1 publications · 15 citations

    1

    h-index

  4. KO
    Katharine O. Strunk

    University of Southern California, United States

    1 publications · 28 citations

    1

    h-index

  5. AM
    Anna Malandrino

    University of Bologna, Italy

    1 publications · 36 citations

    1

    h-index

1–5 of 32

Institutions

34

  1. Harvard University

    Cambridge, United States

    2 h-index

    2 publications

    309 citations

  2. University of Bern

    Bern, Switzerland

    1 h-index

    1 publications

    36 citations

  3. Australia and New Zealand School of Government

    Carlton North, Australia

    1 h-index

    2 publications

    40 citations

  4. State Street (United States)

    Boston, United States

    1 h-index

    2 publications

    30 citations

  5. Curtin University

    Perth, Australia

    1 h-index

    1 publications

    196 citations

  6. Kadir Has University

    Istanbul, Türkiye

    1 h-index

    1 publications

    11 citations

  7. Colorado State University

    Fort Collins, United States

    1 h-index

    1 publications

    42 citations

  8. Columbia University

    New York, United States

    1 h-index

    1 publications

    44 citations

1–8 of 34

Venues

  1. Brookings Papers on Economic Activity

    BPEA · 2 publications · 71 citations

    2

    h-index

  2. The Review of Economics and Statistics

    1 publications · 10 citations

    1

    h-index

  3. Educational Evaluation and Policy Analysis

    1 publications · 28 citations

    1

    h-index

  4. Housing Studies

    1 publications · 196 citations

    1

    h-index

  5. 1

    h-index

1–5