PAD-3003 Lecture Notes - Lecture 8: Invisibility, Job Performance, Government Accountability Office

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Document Summary

Public budgeting: budget and accounting act of 1921 gave the executive branch a role in the budget process, office of management and budget (omb, government accountability office (gao) General budgeting steps and federal budgeting process: preparation/approval/implementation/auditing (to ensure that public money is spent appropriately, federal budgeting process as an example. Types of budgets: operating budgets vs. capital budgets, line-item budget, performance budget (indicators: outcomes and outputs, zero-based budgeting (zbb) Spurs efforts by external factors to gain benefits. Create uncertainty for financial managers: budgetary process involvement. Those involved in the budget process are primary targets: political influence. Balancing competing values or interest may create more ethical. Mitigating factors: uper(cid:448)isor"s e(cid:374)(cid:272)ourage(cid:373)e(cid:374)t of ethi(cid:272)al behavior. Supervisors are expected to set the ethical tone for their employees, communicating and enforcing expectations: co(cid:449)orker"s ethi(cid:272)al beha(cid:448)ior. Coworkers demonstrate high standards of personal integrity, coping should be enhanced: feedback adequacy. Job performance from multiple sources, including the supervisor: feedback timeliness.

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