Impression Management Theory as a Panacea for Public Budgeting Process
Abstract
This study employs impression management theory, i.e., data visualization tools, to understand public budgeting preparation better. Our study uses a powerful graphical technique, the DiGraph, to effectively allocate public resources for the greater good, where edges have a direction, indicating a one-way relationship between nodes. Based on the amount, the directed sub-graphs show which sub-resource cost and resource cost can be reduced, which sub-resource, resource, sub-activities, and activities can be dropped, and lastly, which objective is entirely/partially not achievable because of the significant cuts of funds from the government or funding agencies.
Key Words: Public Budgeting, Impression Management Theory, Graph Theory, Budgeting Process, DiGraph
Downloads
References
Albers, M. J. (2015, August 2–7). Infographics and communicating complex information [Paper presentation]. Proceedings of International conference of design, user experience, and usability, Los Angeles, USA.
Alford, J., & O’Flynn, J. (2012). Rethinking public service delivery: Managing with external providers. Macmillan International Higher Education.
Allen, R., & Clifton, R. (2023). From zero-base budgeting to spending review—Achievements and challenges. Development Southern Africa, 1–17. https://doi.org/10.1080/0376835X.2023.2226164
Arndt, M., & Bigelow, B. (2000). Presenting structural innovation in an institutional environment: Hospitals’ use of impression management. Administrative Science Quarterly, 45(3), 494–522. https://doi.org/10.2307/2667107
Asante, A. D., & Zwi, A. B. (2009). Factors influencing resource allocation decisions and equity in the health system of Ghana. Public Health, 123(5), 371–377. https://doi.org/10.1016/j.puhe.2009.02.006
Batt, C. (2025). Empirical budgeting research in accounting journals: Review, critique, and research agenda. Accounting, Finance & Governance Review, 34, 1–36. https://doi.org/10.52399/001c.140425
Beattie, V., & Jones, M. (2008). Corporate reporting using graphs: A review and synthesis. Journal of Accounting Literature, 27, 71–110.
Becker, S. D., Mahlendorf, M. D., Schäffer, U., & Thaten, M. (2016). Budgeting in times of economic crisis. Contemporary Accounting Research, 33(4), 1489–1517. https://doi.org/10.1111/1911-3846.12222
Berland, N., & Chiapello, E. (2009). Criticisms of capitalism, budgeting and the double enrolment: Budgetary control rhetoric and social reform in France in the 1930s and 1950s. Accounting, Organizations and Society, 34(1), 28–57. https://doi.org/10.1016/j.aos.2008.04.004
Bracci, E., Humphrey, C., Moll, J., & Steccolini, I. (2015). Public sector accounting, accountability and austerity: More than balancing the books? Accounting, Auditing & Accountability Journal, 28(6), 878–908. https://doi.org/10.1108/AAAJ-06-2015-2090
Cardoş, I. R. (2014). New trends in budgeting—A literature review. SEA–Practical Application of Science, 2(04), 483–489.
Christensen, M. D. (2012). The executive budget process: An overview. Congressional Research Service, Library of Congress.
Cormen, T. H., Leiserson, C. E., Rivest, R. L., & Stein, C. (2009). Introduction to algorithms (3rd ed.). MIT Press.
Diestel, R. (2017). Graph theory (5th ed.). Springer.
Doherty, D., Pavel, R. G., Jackson, M., & Garbarski, D. (2024). Who is interested in participating in participatory budgeting? State Politics & Policy Quarterly, 24(2), 121–144. https://doi.org/10.1017/spq.2023.25
Eslava, M. (2011). The political economy of fiscal deficits: A survey. Journal of Economic Surveys, 25(4), 645–673. https://doi.org/10.1111/j.1467-6419.2010.00647.x
Faisal, M. N., Sabir, L. B., & Sharif, K. J. (2024). Operationalizing transparency in supply chains using a systematic literature review and graph theoretic approach. Benchmarking: An International Journal, 31(4), 1270–1294. https://doi.org/10.1108/BIJ-05-2022-0291
Fischer, H., van den Broek, K. L., Ramisch, K., & Okan, Y. (2020). When IPCC graphs can foster or bias understanding: Evidence among decision-makers from governmental and non-governmental institutions. Environmental Research Letters, 15(11), Article e114041. https://doi.org/10.1088/1748-9326/aba9a2
Gagné, V., Berthelot, S., & Coulmont, M. (2022). Stakeholder engagement practices and impression management. Journal of Global Responsibility, 13(2), 217–241. https://doi.org/10.1108/JPBAFM-21-04-2009-B005
Gibran, J. M., & Sekwat, A. (2009). Continuing the search for a theory of public budgeting. Journal of Public Budgeting, Accounting & Financial Management, 21(4), 617–644. https://doi.org/10.1108/JPBAFM-21-04-2009-B005
Goffman, E. (1959). The presentation of self in everyday life. In W. Longhofer & D. Winchester (Eds.), Social theory re-wired: New connections to classical and contemporary perspectives (pp. 450–459). Routledge.
Gomes, D., Martins, A., & Branco, M. C. (2023). Accountability and sustainability in the public sector: An impression management perspective for research. In T. Rana & L. Parker (Eds.), The Routledge handbook of public sector accounting (pp. 264–278). Routledge.
Gulick, L., & Urwick, L. (1937). Notes on the theory of organization. In J. M. Shafritz, A. C. Hyde, & S. J. Parkes (Eds.), Classics of public administration (pp. 90–98). Wadsworth.
Guzmán, J. P. M. (2024). Can gender-responsive budgeting change how governments budget? Lessons from the case of Ecuador. Public Administration, 102(2), 388–404. https://doi.org/10.1111/padm.12926
Harrison, T. M., & Sayogo, D. S. (2014). Transparency, participation, and accountability practices in open government: A comparative study. Government Information Quarterly, 31(4), 513–525. https://doi.org/10.1016/j.giq.2014.08.002
Henriksson, R. (n.d.). Resource allocation graphs. Retrieved July 2025 25, Lund University. https://fileadmin.cs.lth.se/cs/education/EDA040/resourcegraphs.pdf
Ho, A. T. K. (2018). From performance budgeting to performance budget management: Theory and practice. Public Administration Review, 78(5), 748–758. https://doi.org/10.1111/puar.12915
Hwang, E. (2020). Managing for performance: The role of proximity in performance management [Doctoral dissertation, University of Georgia]. UGA Open Schlor. https://openscholar.uga.edu/record/5686
Hyde, A. C. (2002). The development of budgeting and budget theory: The threads of budget reform. In A. C. Hyde (Ed.), Government budgeting: Theory, process, politics (pp. 1–6). Wadsworth.
Ibrahim, M. M. (2019). Designing zero-based budgeting for public organizations. Problems and Perspectives in Management, 17(2), 323–333. http://dx.doi.org/10.21511/ppm.17(2).2019.25
Jilani, S. S. A. (2025). Public budgeting in theory and practice: A comprehensive overview. BNBWU Journal of Multidisciplinary Research, 1(1), 54–62.
Kantik, S. S. (1993). A study of the development of planning, programming and budgeting system (PPBS) in the United States Department of Defense. Defense Technical Information Center. https://apps.dtic.mil/sti/html/tr/ADA276011/
Kenno, S. A., Lau, M. C., & Sainty, B. J. (2018). In search of a theory of budgeting: A literature review. Accounting Perspectives, 17(4), 507–553. https://doi.org/10.1111/1911-3838.12186
Kohzad, S. (2024). Budget management: A key lever for strategic decision-making. International Journal of Business Management and Entrepreneurship, 3(1), 15–27.
Koven, S. G. (1999). Public budgeting in the United States: The cultural and ideological setting. Georgetown University Press.
Lee, K. Y., & McGreevey, C. (2002). Using comparison charts to assess performance measurement data. The Joint Commission Journal on Quality Improvement, 28(3), 129–138. https://doi.org/10.1016/S1070-3241(02)28014-1
Management Accounting for Non-Governmental Organizations. (2009). Practical financial management for NGOs: Getting the basics right. https://www.ngoconnect.net/sites/default/files/resources/Practical%20Financial%20Management%20for%20NGOs%20Coursebook%20English%20Part%201.pdf
Merkl-Davies, D. M., & Brennan, N. M. (2007). Discretionary disclosure strategies in corporate narratives: Incremental information or impression management? Journal of Accounting Literature, 27, 116–196.
Morgan, D. F., Robinson, K. S., Strachota, D., & Hough, J. A. (2017). The multiple purposes of public budgeting. In D. Morgan, K. S. Robinson, D. Strachota, & J. A. Hough (Eds.), Budgeting for local governments and communities (pp. 85–96). Routledge.
Moser, D. E. (1975). Program budgeting in international organizations: A comparative analysis [Doctoral dissertation, Naval Postgraduate School]. DSpace. https://calhoun.nps.edu/bitstream/handle/10945/21001/
Natision, A., Esien, E. B., Harjo, D., Agoestyowati, R., & Lestari, P. A. (2022). The effect of public accountability and transparency on state financial management mechanism: A quantitative method analysis. Ilomata International Journal of Social Science, 3(1), 97–116.
Novick, D. (Ed.). (1967). Program budgeting: Program analysis and the federal budget. Harvard University Press.
Obeng, S. K., & Aazam, L. (2025). Politics of local fiscal discipline with vertical fiscal imbalance. Economics & Politics, 37(1), 400–419. https://doi.org/10.1111/ecpo.12323
Olaoye, F. O., & Oluyori, J. O. (2024). Analyzing the impact of stakeholder engagement on transparency and accountability in public sector budgeting. Journal of Accounting, Finance, and Contemporary Management Research, 1(1), 1–26.
Otten, G. (1978). Zero-based budgeting: Implications for social services? Administration in Social Work, 1(4), 369–378. https://doi.org/10.1300/J147v01n04_03
Overmans, T. (2024). Exploring cognitive bias effects on budget judgment behavior: Scoping review and research agenda. Public Finance and Management, 23(4), 153–167. https://doi.org/10.1177/15239721241300566
Padgett, J. F. (1980). Bounded rationality in budgetary research. American Political Science Review, 74(2), 354–372. https://doi.org/10.2307/1960632
Perez, V., Ross, J., & Simon, K. (2024). By the people, for the people: Local government’s representation of voter preferences under the Affordable Care Act. Public Budgeting & Finance, 44(2), 90–161. https://doi.org/10.1111/pbaf.12359
Pilegge, J. C. (1997). Budget reforms. In J. W. Rabin, B. Hildreth, & G. Miller (Eds.), Handbook of public administration (pp. 67–94). Marcel Dekker.
Premchand, A. (1989). Government budgeting and expenditure controls: Theory and practice. International Monetary Fund.
Pulkkinen, M., Sinervo, L. M., & Kurkela, K. (2024). Premises for sustainability—Participatory budgeting as a way to construct collaborative innovation capacity in local government. Journal of Public Budgeting, Accounting & Financial Management, 36(1), 40–59. https://doi.org/10.1108/JPBAFM-04-2022-0077
Ribeiro, B., Chen, N., & Kovacec, A. (2019). Shaping graph pattern mining for financial risk. Neurocomputing, 326, 123–131. https://doi.org/10.1016/j.neucom.2017.01.119
Rodgers, R., & Joyce, P. (1996). The effect of underforecasting on the accuracy of revenue forecasts by state governments. Public Administration Review, 56(1), 48–56. https://doi.org/10.2307/3110053
Sari, R., & Muslim, M. (2023). Accountability and transparency in public sector accounting: A systematic review. Amkop Management Accounting Review, 3(2), 90–106. https://doi.org/10.37531/amar.v3i2.1440
Schick, A. (2003). Does budgeting have a future? OECD Journal on Budgeting, 2(2), 7–48. https://doi.org/10.1787/budget-v2-art8-en
Schmidt, R. (2024). A model for choice infrastructure: Looking beyond choice architecture in behavioral public policy. Behavioural Public Policy, 8(3), 415–440. https://doi.org/10.1017/bpp.2021.44
Serol, P. A. G. (2021). Methodology proposal for budgeting process on manufacturing and logistics organisation (Master’s thesis, ISCTE–Instituto Universitário de Lisboa]. ISCTE. https://repositorio.iscte-iul.pt/handle/10071/24938
Snider, K. F. (2000). Rethinking public administration’s roots in pragmatism: The case of Charles A. Beard. American Review of Public Administration, 30(2), 123–145. https://doi.org/10.1177/02750740022064597
Snyder, D., Johnson, C., Rockstroh, P., Menthe, L., & Bennett, B. E. (2021). Graph theoretic algorithms for the ground based strategic deterrent program: Prioritization and scheduling. Defense Technical Information Center. https://apps.dtic.mil/sti/html/trecms/AD1152916/
Spekle, R. F., & Verbeeten, F. H. (2014). The use of performance measurement systems in the public sector: Effects on performance. Management Accounting Research, 25(2), 131–146. https://doi.org/10.1016/j.mar.2013.07.004
Stratan, A., & Manole, T. (2017). Program and performance-based budgeting—Way towards consolidating local financial autonomy. Management Theory and Studies for Rural Business and Infrastructure Development, 39(4), 490–509.
Tanzi, V., & Schuknecht, L. (2000). Public spending in the 20th century: A global perspective. Cambridge University Press.
Tillman, R., Adler, T., & Fowler, M. (2015, May 26–29). Quantified probability assessments of revenue forecasts [Paper presentation]. Proceedings of Second International Conference on public–Public-Private Partnerships, Austin, Texas, United States.
Timney, M. M. (1995). The asynchronism of public administration and budget theories. Administrative Theory & Praxis, 41–51.
Tomar, M., & Periyasamy, V. (2023). The role of reference data in financial data analysis: Challenges and opportunities. Journal of Knowledge Learning and Science Technology, 1(1), 90–99. https://doi.org/10.60087/jklst.vol1.n1.p99
Verploegh, R. F., Budding, T., & Wassenaar, M. (2022). Policy control as an alternative approach to performance-based budgeting (PBB) to strengthen the link between policy and financial means. Public Money & Management, 43(8), 816–824. https://doi.org/10.1080/09540962.2022.2062162
Webber, C., & Wildavsky, A. (1986). A history of taxation and expenditure in the Western world. Simon & Schuster.
West, D. B. (2001). Introduction to graph theory (2nd ed.). Prentice Hall.
World Bank. (2021, September 9). Program-based budgeting: Powering Zimbabwe’s journey to improved transparency and accountability. https://blogs.worldbank.org/en/africacan/program-based-budgeting-powering-zimbabwes-journey-improved-transparency-and
Zacks, J. M., & Franconeri, S. L. (2020). Designing graphs for decision-makers. Policy Insights from the Behavioral and Brain Sciences, 7(1), 52–63. https://doi.org/10.1177/2372732219893712
Copyright (c) 2026 Muhammad Irfan Javaid, Muhammad Imran Farooq, Muhammad Raza Iqbal
This work is licensed under a Creative Commons Attribution 4.0 International License.
EER follow an open-access publishing policy and the full text of all the articles is available free, immediately upon acceptance. Articles are published and distributed under the terms of the Creative Commons Attribution 4.0 International License. Thus, work submitted to EER implies that it is original, unpublished work of the authors; neither published previously nor accepted/under consideration for publication elsewhere. On acceptance of a manuscript for publication, the corresponding author on the behalf of all co-authors of the manuscript will to sign and submit a completed Copyright and Author Consent Form.
The authors will be responsible for any information written/informed/reported in the submitted manuscript. Although we do not require authors to submit the data collection documents and coded sheets used to do quantitative or qualitative analysis, we may request it at any time during the publication process, including after the article has been published. It is the author's responsibility to obtain signed permission from the copyright holder to use and reproduce text, illustrations, tables, etc., published previously in other journals, electronic or print media.
Conflict of interest statements will be published at the end of the article. If no conflict of interest exists, the following sentence will be used: "The authors declare no conflict of interest." Authors are required to disclose any sponsorship or funding received from any institution relating to their research. The editor(s) will determine what disclosures, if any, should be available to the readers.
Authors are not permitted to post the work on any website/blog/forum/board or at any other place, by any means, from the time such work is submitted to UMT journals until the final decision on the paper has been given to them. In case a paper is accepted for publication, the authors may not post the work in its entirety on any website/blog/forum/board or at any other place, by any means, till the paper is published in UMT Journals.
The authors may, however, post the title, author’s names and their affiliations and abstract, with the following statement on the first page of the paper - "The manuscript has been accepted for publication in UMT Journals". After the publication of the article, it may be posted anywhere with full journal citation included and it is encouraged by EER to do relevant efforts for dissemination of research.
All articles published in UMT journals are open-access articles, published and distributed under the terms of the Creative Commons Attribution 4.0 International License, which permits reproduction, distribution, derives and commercial use, provided the original work is properly cited and authors and the publisher is properly identified.
All authors who send their manuscripts to UMT Journals and whose articles are published will retain full copyright of their articles. Notwithstanding this, the author(s) grant UMT Journal(s), its editors, publishers, owners and other persons associated and other users/readers, a license to use the article as described in the License Agreement section below. In the future, UMT may reproduce printed copies of articles in any form. Without prejudice to the terms of the license given below, we reserve the right to reproduce the author's articles in this way.
Licencing Agreement
The EER follows the licensing agreements by Creative Common Attribution 4.0, which indicates that:
Share -copy and redistribute the material in any medium or format
Adapt- remix, transform, and build upon the material for any purpose, even commercially.
Author E-prints
UMT supports a range of author benefit policies with respect to providing authors with an e-print and the opportunity to purchase offprints. E-prints are sent out automatically to the corresponding authors of articles published ahead of print and in print issues. A link is provided allowing the author to download the article directly from the UMT journals website and forward the link onto their co-authors. Please refer to the manuscript submission guidelines for the policy of the journal in which you are interested in submitting or publishing your article.
