The book "Rationality and Behaviour in Budgetary Decision Making" by Meenakshi Rolston provides a comprehensive analysis of the various budgeting systems developed over the past fifty years. It particularly highlights the Planning Programming Budgeting System (PPBS), which was introduced in the 1960s and is closely linked to President Johnson's reforms in the military sector. The book discusses the importance of long-term consequences in decision-making and the challenges associated with integrating planning and budgeting. Rolston identifies the main reasons for the failure of PPBS, including the influence of different organizations and the lack of clarity in goals, as well as the technical expertise of the involved actors. This academic book is aimed at students and professionals in the fields of economics and law who seek a deeper understanding of the dynamics of budgeting and its impact on decision-making.