A textual and linguistics analysis of budget documents and legitimation strategies in local government budgets

Local governments face demands from elected representatives, central government and citizens regarding expected services, yet not all demands can be met. Budgets serve as a legitimation tool in addressing these demands. Using a content analysis methodology, this study explores various textual and linguistic features of local government budget documents, including evidence of the use of legitimation strategies. Given limited prior research, this study offers two exploratory propositions, examined through an element of the annual budgets of five local governments. The findings indicate similarities and differences in legitimation strategies used across local governments, with rationalisation emerging as the dominant strategy, contrary to some prior research. The study offers several contributions. First, it suggests that standardised budget reports are shaped by context and audience. Second, it demonstrates co-occurrence of various legitimation strategies in budget documents. Third, it highlights the strategic use of moralisation as a legitimation strategy, which has received less attention in prior literature. Finally, the study shows text diversity persists despite structural constraints.