Date of Conferral

6-4-2024

Date of Award

June 2024

Degree

Doctor of Business Administration (D.B.A.)

School

Business Administration

Advisor

Kim Critchlow

Abstract

Ineffective fiscal strategies to attain operations targets may hurt business outcomes and place unnecessary tax burdens on residents. Municipal administrators are concerned with effective fiscal strategies to achieve annual operations targets. Grounded by the value proposition budgeting theory, the purpose of this qualitative pragmatic inquiry was to identify and explore the effective fiscal strategies used by municipal administrators to attain their annual operations targets. The participants were seven municipal administrators who used effective fiscal strategies to achieve the targets of their annual operations. Data were collected using semistructured interviews, public documentation, artifacts, and testimonials. Through thematic analysis, six themes were identified: (a) fiscal year budgetary planning and preparation, (b) management by commitment – quality improvement programs, (c) end-of-year executive dashboard metrics, (d) enterprise resource planning management systems, (e) employee cost and wage balance, and (f) creative revenue strategies. A key recommendation is for municipal administrators to start the fiscal budgetary planning process early and use all available resources to align inputs to expected outcomes. The implications for positive social change include the potential to promote economic stability within the community, pay employees fair and competitive wages, and lessen property tax burdens placed on citizens.

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