Article : The Lack of a Budgetary Theory Author(s): V. O. Key Reviewed work(s): Source: The American Political Science Review, Vol. 34, No. 6 (Dec., 1940), pp. 1137-1144

Article : Are You Solving The Right Problem Most firms aren't, and that undermines-their innovation efforts. by Dwayne Spradlin

Question : This article and the VO Key article go hand in hand because creating and defining a state or local budget can and does take an extraordinary amount of time and committment as well as a clear understanding of what the budget requires.Discuss how this article's steps could be applied to a state or local budget.