Argues that in a planning, programing, budgeting system (PPBS), planning and programing must come first and jointly. As a result of this mix, the author contends, a new form of budgeting develops that unifies goals, programs, and costs, showing both interrelationships and cross-effects. Describes a school district's application of this form of…

The methodology, assumptions, and values viewed here are emergent factors that can provide the framework for a thriving new discipline. That the limits of the rational-man theory are beginning to be recognized is evidenced by considerable methodological flexibility and increased interests in personal, self-actualizing aspects of organizations.…