... partnerships on the practice of budgeting.4. To examine the impact of cross-service programmes on budgeting practice.5. To compare the two authorities and examine the emergence of innovations in ... pressures. One authority in the north of England had a declining traditional manufacturing base, high levels of unemployment and a relatively large proportion of population originating from the Indian ... budgeting: the impact of third way modernisation on local government budgetingHofstede, G. (1968), The Game of Budgetary Control. Tavistock, London.Hood, C. (1995), The ‘new public management in...