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This paper received the Best Paper Award in the Human Capabilities and Moral Motivation category at the 2010 Society for Values in Higher Education conference, July 24-25, at Portland State University.

Abstract

At the forefront of current discussion and social conscience is the importance of ecological sustainability. An also important but often overlooked issue is the importance of sustainable budgeting practices for our various levels of government. Governments often provide social services such as food, clothing, shelter, education, public safety, or health care. If the money to pay for the social services comes from additional government debt, social services to future citizens become imperiled. In this paper, the authors set forth a theoretical framework for sustainable government decision making with special emphasis on sustainable governmental budgeting. The authors outline the intricacies of sustainable budgeting, describe why sustainable budgeting is important, and illustrate which countries and states are doing the best and worst jobs of sustainable budgeting. Finally, the authors offer practical advice for creating sustainable budgeting practices.

Disciplines

Economics | Finance | Public Economics

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