A large part of the literature on budgeting in the United States is co
ncerned with reform. The goals of proposed reforms are couched in simi
lar language - economy, efficiency, improvement, or just better budget
ing.... However, any effective change in budgetary relationships must
necessarily alter the outcomes of the budgetary process. Otherwise, wh
y bother? Far from being a neutral matter of 'better budgeting,' propo
sed reforms inevitably contain important implications for the politica
l system, that is, the 'who gets what' of governmental decisions (Wild
avsky, 1961: p. 186). ...budgeting is a subsystem of politics, not vis
e versa - because of the current tendency to overload budgeting. As mu
ch as I respect the importance of budgeting and the talents of budgete
ers, to substitute budgeting for governing will not work (Wildavsky, 1
992b: p. 439).