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FMI
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IGF JOURNAL
VOLUME 25, NO. 2
Introduction
By Rhordon Wikkramatileke
One of the most interesting and
often elusive aspects on knowledge in
professional practice are those aspects
of professional expertise that remain
hidden from view, in other words,
the tacit knowledge that comes from
experience, both good and bad, that
is honed over years of struggling with
issues within specific areas of practice
and organizational contexts. Such
knowledge often represents the craft
knowledge that enables practitioners
to cope with and thrive in complex
and challenging environments. During
my years as a designer and course
director for the Government of British
Columbia’s long-running Government
Financial Management and Control
course (GFMCC), I often had reason
to reflect on the distinction made by
John Dewey (1922)
1
between two forms
of knowledge – knowing how, and
knowing about. While participants in
the GFMCC program found the factual
and conceptual material covered in the
program to be of value, the components
that truly engaged the learners were
the opportunities to have seasoned
practitioners share their insights and
experiences about actually managing
finances in a government setting. It is this
knowledge that enables practitioners to
navigate the gulf that separates experts
from novices and the thirst for these
insights is something that most, if not
all, professional educators recognize.
Satisfying this hunger, however, re
quires one to deal with a significant
practical problem. For while it is easy to
ask a practitioner to share their insights
within the context of an informal,
off-the-record class discussion, it
becomes an entirely different matter
when one asks that this information
be recorded and incorporated into a
curriculum for future use. While it is
not necessary to go into details as to
why this can be problematic, suffice it
to say that any number of issues such
as confidentiality, large and small “p”
political considerations, and career
related influences may constrain the
formal sharing of this knowledge.
And lest it be overlooked, often the
utility of tacit knowledge may depend
on this knowledge remaining “tacit”.
However, attempts to overcome this
barrier may be of value to advancing
professional practice and facilitating
critical
organization
development
initiatives such as knowledge retention
and transfer.
It is within this context that I
approached Peter Taylor, a fellow
instructor in the GFMCC program
who recently retired after a long
and distinguished career as a budget
manager in the Government of British
Columbia and a general manager in
the retail car industry to share some
of his insights into the budget process
derived from his years of experience in
the field. To my delight, he agreed to
do. What follows are some of Peter’s
comments about his experience with
the budget process gained throughout
his career.
Personal experiences observed
relating to the budget process while
working for both the private and
public sector
By Peter Taylor
I have written this paper to share
situations that I observed while dealing
with budgets in both the private and
public sector. These observations are
mine and are not necessarily reflective
of the opinions within the car industry
or those of government. My hope
is that readers interested in budget
development can further the science
by starting where I left off. After
having worked in a family retail car
business for 10 years, I worked in the
public sector for 25 years. While my
private sector experience necessitated
considerable public interaction, suc
cess was benchmarked by constant
budgetary targets. My experience in
the public sector was primarily that of a
budget builder, forecaster and analyzer
supporting programs responsible for
the delivery of service to the public.
The world of budgeting is tough;
hopefully some of my observations and
suggestions will provide a road map to
a place that is a little less stressful for
Tacit Knowledge: Experience with the Budget Process
in Both the Private and Public Sector –
A Practitioner’s Perspective
Peter Taylor & Rhordon Wikkramatileke
1
Dewey, J. (1922) Human Conduct and Nature:
An introduction to Social Psychology, London:
George Allan & Unwin
