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The organizational arrangements of local authorities are known to vary. Explanations of the variation observed have usually been set within the contingency theory perspective. The present paper utilizes a different approach, examining how far structural variations are a consequence of differences in strategic style. The concept of strategic style is discussed and applied to data from English local authorities. Results indicate that strategic style does influence local authority structural arrangements.

ABSTRACTThe article examines the variables which preclude or facilitate shifts or change in patterns of budgeting within governments. Emphasis is placed upon the connection between systems of budgeting and underlying structures of ideas and values which constitute organisational 'myths'. Drawing upon the literatures of political science and organisational analysis the paper identifies a combination of factors which facilitate the erosion of the legitimacy of prevailing myths and lead to their displacement. This thesis is empirically examined using data from twenty English local authorities.

Worsening financial circumstances have prompted local authorities to review the appropriateness of traditional budgetary arrangements. Using Wildavsky's concept of incremental budgeting as a guiding framework this paper examines how and why authorities have altered their budgetary processes. Results indicate that underlying incrementalism is the assumption of growth, although certain aspects of incrementalism are more affected than others by declining revenues.