Fairness

What's Fair?

Exploring the Behavioral Science of Justice and Fairness

Issues of fairness and justice are central to the work of all government officials, given their roles and power are granted by the will of their constituents and their work can empower and limit the livelihood of those same people. In this series of reports, we will focus on the role of the finance officer, though many of the concepts apply to all public officials. Finance officers are placed in a critical role for these concerns because their work helps decide where the money goes. GFOA’s Code of Ethics identifies fairness as one of five core values of the code. Treating people fairly is one of the “Five Pillars” of GFOA’s Financial Foundations Framework. However, concerns about fairness are multifaceted and complex as well as social and political. GFOA has teamed with Ethical Systems to help define fairness and provide recommendations for local governments navigating issues of fairness within the context of public finance.

Research Reports

Part 1: The Three Forms of Fairness

Fairness takes on many forms, and we may apply the concept of fairness to how people and organizations are judged. We even have different ideas about what it means for fairness to be achieved. Perceived fairness is not determined only by how resources are distributed. We can better understand how fairness is perceived by subdividing into three categories: procedural, interactional, and distributive justice.

Learn More

Part 2: Understanding Political Polarization

How we decide what is just and fair is rooted in moral thinking. Different opinions on justice and fairness can stem from different values and how those values are applied. A leading theory in moral psychology is Moral Foundations Theory. This framework asserts that all people have the same six moral foundations (building blocks from which they form their moral worldview).

Learn More

Part 3: Equity, Equality, and Fairness

Many local governments are grappling with the concept of “equity” in budgeting. Equity is one interpretation of fairness or justice. A central theme in debates about fairness and justice is equality versus equity.

Learn More

What is Equity?

A Practical understanding of equity, equality, and the potential for conflict in how these values relate to public finance and budgeting.

Learn More

Part 4: Group Dynamics

Making decisions in groups is an integral part of a public finance officer’s job. However, group decision-making tends to have unique and predictable shortcomings that threaten to derail decision-making on everything from staff meetings to budget discussions with the public.

Learn More

Part 5: Negotiation and Persuasion

As finance officers work with senior administrators and elected officials to make public finance decision-making fairer, they will need to influence how government functions. Improving the way government functions depends on changing the perspectives of those involved. To achieve improvements in a budgeting process, enhance public opinion/participation, or similar goals, individuals involved will need to adapt their position on certain issues or understand new perspectives. This involves persuasion and/or negotiation.

Learn More

Part 6: Distrust, Opposition, and Political Extremes

We can think of people at the political extremes as being more sensitive to how government policy matches or does not match their moral values. Thus, understanding the moral concerns behind their opposition and distrust will be needed to have productive conversations or reach mutually agreeable resolutions.

Learn More

eLearning Opportunities

GFOA hosted a series of popular webinars titled “Using Behavioral Science for Better Decision-Making.” If you missed the webinars, you can sign up to watch the recordings through GFOA's Learning Management System.

Purchase Recordings

Using Behavioral Science for Better Decision-Making

"One of the best GFOA trainings I’ve ever participated in"

Purchase Recordings

Using Behavioral Science for Better Decision-Making

“Two thumbs up. It’d be more, if I had more thumbs.”

Purchase Recordings

GFOA's Rethinking Budgeting Initiative is exploring ways to challenge the status quo with local government budgeting. While not the first attempt by GFOA to improve budgeting practices, this project has the goal of ensuring governments promote sustainable organizations, direct limited resources to solve current challenges, and work to improve outcomes for the community.

GFOA "Test Kitchen" for New Ideas

This community is for all the GFOA member “chefs” who are interested in developing and testing new ideas and practices. Together, we expect to challenge the status quo, breakdown myths, cultivate and refine raw thoughts, and move beyond “this is the way we’ve always done it” to begin thinking about how to evolve public finance for the future.  

View the Community

Share now!