Perhaps the other most significant early scholar of public administration along with Frank Goodnow
(remember that Woodrow Wilson abandoned scholarship for politics) was William F. Willoughby (1867–
1960). He was a member of the Taft Commission of 1912, which issued the first call for a national executive
budgeting system, and later director of the Institute for Governmental Research, which would become
part of the Brookings Institution. He also had a key role in writing the Budget and Accounting Act of 1921,
which would finally accomplish the objectives of the Taft Commission by establishing an executive budget
system at the national level along with the Budget Office and the General Accounting Office.