Paper/Speech Details of Conference Program for the 25th NISPAcee Annual Conference Program Overview V. Public Finance and Management Author(s) Miklos Pasztor Corvinus University of Budapest Budapest Hungary Title Innovation in Budgeting: The Hungarian Case File Paper files are available only for conference participants, please login first. Presenter Miklos Pasztor Abstract Hungarian public administrators have fought with two challenges in public management reforms since the system change: • to meet international requirements, especially ones of European Union, • to defend its professional competences from politics. Some Hungarian researchers have taken account the evidences and attributes of these phenomena. They identified these as “reform imitation” and among the causes of it did the tension between the patronage system of human resource management in this field, especially in leader’s chose and the needs of society. Unfortunately, these researches have dealt with budgeting very few. In this field, the researches focused on economics rather than from point of view of public management. At the same time the recent government and ruling party use the political government of budgeting (A. Wildavsky) at high level. Their explanation for this bases on “unorthodox” economic policy for new Hungarian powerful entrepreneurship and fast growth. This paper does not want to uncover total unorthodoxy. The aim of it is only to try to interpret the effects of unorthodoxy on the budgeting. I consider means and their effects in all of two sides of budget, and also the methods of preparing of budget. I focus on behaviours of actor, for example “political cycle of budgeting” and the macroeconomic contexts play secondary role, but needed. I try to summarise the main facts and figures of unorthodoxy, and try to interpret in light of public management reform – as responsibility, transparency, well-being, and so on. I hypothesize that unorthodoxy budgeting contains real reform steps, but the aim of them is problematic. The Hungarian unorthodoxy budgeting is a special compromising between political ruler and professional “guardians” of budget.