BUDGET CHANGE IN GEORGIA COUNTIES Examining Patterns and Practices

Despite the importance of budget reform and its seeming connections to the environment, few studies have analyzed the determinants of budget reform and the effects of environment on budget systems. This article presents a frame-work for understanding changes in local government budgetary process and format. Based on survey results from 100 of the 159 counties in Georgia, it examines empirically the effects of both internal and external factors on chang-ing the budget system. The authors found that county managers and the external environment have a very strong influence on changing budget process and budget format. The article also identifies various perceived effects of budget changes