Journal of Public Budgeting, Accounting & Financial Management

1994 - 2025

Current editor(s): Dr Giuseppe Grossi

From Emerald Group Publishing Limited
Bibliographic data for series maintained by Emerald Support ().

Access Statistics for this journal.
Is something missing from the series or not right? See the RePEc data check for the archive and series.

A public choice analysis of bond referenda and capital outlays of texas school districts pp. 509-532: Carolyn A. Strand, Gary Giroux and Jerry Thorne
Conditions to implement outcome-oriented performance budgeting: some empirical evidence pp. 533-552: XiaoHu Wang
Implementing florida’s government performance and accountability act: introduction and overview pp. 554-558: Gloria A. Grizzle
Performance budgeting in florida: to muddle or not to muddle, that is the question pp. 559-577: C. Nelson Easterling
Public entrepreneurs in the policy process: performance-based budgeting reform in florida pp. 578-617: Frances Stokes Berry and Geraldo Flowers
How agency conditions facilitate and constrain performance-based program systems:a qualitative inquiry pp. 618-648: Geraldo Flowers, Delia Kundin and Ralph S. Brower
Implementing florida’s performance and accountability act: a focus on program measurement and evaluation pp. 649-669: Sheila R. Sheffield
Performance budgeting in florida b half way there(1) pp. 670-679: Claude Hendon

Compliance reporting decisions in municipal audits: the impact of budget variance and employment sector pp. 325-356: Linda Achey Kidwell
Do legislative procedures affect tax expenditures? pp. 357-385: Douglas R. Snow
Local economic development financing: issues and findings pp. 387-497: Kuotsai Tom Liou
Bank loans to entrepreneurs in rural america pp. 398-416: Terry F. Buss and Laura C. Yancer
The impact of tax increment financing programs on local economic development pp. 417-430: Joyce Y. Man
You get what you pay for: agency resources and local economic development policies pp. 431-469: Laura A. Reese and Joseph F. Ohren
Financing regional development through tax sharing: the story of a plan called jedd pp. 470-493: Gerasimos A. Gianakis and Clifford P. McCue

Symposium introduction pp. 231-232: W. Bartley Hildreth and Aman Khan
Managing public resources: budget execution pp. 258-275: Merl Hackbart and Jim Ramsey
When citizen expectations conflict with budgetary reality: discontinuity between the public’s demand for services and its willingness to pay taxes pp. 276-310: Mark A. Glaser and Robert B. Denhardt
Local economic development financing: issues and findings pp. 387-497: Kuotsai Tom Liou

Determinates of irregularities reported by audits of a federal loan program pp. 1-18: Janice E. Lawrence
Can continuation of GSE status for the farm credit system be justified? pp. 35-55: David Freshwater
Implications of the privatization of sallie mae pp. 56-80: John E. Dean, Saul L. Moskowitz and Karen L. Cipriani
Estimating and managing the federal subsidy of fannie mae and freddie mac: is either task possible? pp. 81-116: Ron Feldman
Fannie MAE and freddie MAC as investor-owned public utilities pp. 117-154: Robert S. Seiler
Accountability of government sponsored enterprises pp. 136-173: Thomas H. Stanton

Funding local government in australia: the evolution of untied commonwealth financial assistance pp. 481-498: Brian Dollery, Michael Fletcher and D.S. Prasada Rao
The determinants of monitoring costs in not-for-profit organizations pp. 499-512: Timothy A. Pearson, Richard C. Brooks and Adolph A. Neidermeyer
A cost efficiency analysis of school districts: is larger more efficient? pp. 513-526: C. William Garner
Community and migrant health centers: the need for a coordinated national financing policy pp. 529-548: Michael E. Samuels, Leiyu Shi and Norma J. Campbell
Resource allocation in new york state longterm care facilities: changes over time and ownership differences pp. 549-562: David M. Ward
Financing mental health reform in kansas pp. 563-578: Robert H. Lee and Ronna Chamberlain
The financial incentives in a shift to capitation for state mental health services pp. 579-596: Jenifer Ehreth
A general guide to the financial integration of healthcare organizations pp. 597-629: James V. Salvo, Michael Lutes and Walter J. Jones

Principals and agents: an explanatory model for public budgeting pp. 325-353: Robert W. Smith and Mark Bertozzi
Capital charges and capital expenditure decisions in core government pp. 354-374: Marc Robinson
Further evidence on the determinants of local government audit delay pp. 375-397: Laurence E. Johnson
Symposium introduction pp. 399-412: Walter J. Jones
Hospital affiliation and capital structure: how will capital markets guide health care restructuring? pp. 413-440: Gerard J. Wedig, Mahmud Hassan, R. Lawrence Van Horn and Michael Morrisey
Proportional pricing: an equitable method of expanding PPS to non-medicare payers pp. 441-465: Robert A. Connor

Performance budgeting resuscitated: why is it still inviable? pp. 151-172: Haoran Lu
Characteristics associated with audit delay in the monitoring of low income housing projects pp. 173-191: Janice Lawrence and Barry Bryan
Public budgeting and financial management in sub-saharan africa: a critical survey pp. 221-254: Subramaniam Ramakrishnan
Public expenditure management in asian countries(1) pp. 255-278: Tej Prakash
Recent budgetary reforms in singapore pp. 279-310: David Seth Jones

Community composition and the provision of local public goods: the case of occupancy status pp. 1-20: Andrew Worthington
The effect of public versus private decision environment on the use of the net present value investment criterion pp. 21-52: Keith Richardson
Budgetary reforms in oecd member countries pp. 63-88: David Shand
Budgeting in hungary during the democratic transition pp. 89-120: Lance T. LeLoup, Andrea Dietz, Mihaly Hogye, Zoltan Papai, Laszlo Urban and Laszlo Varadi
Financial management trends in latin america pp. 121-140: Lynnette McCormack Asselin

Public budgeting in America: a twentieth century retrospective pp. 189-219: Charlie Tyer and Jennifer Willand
Symposium introduction pp. 221-223: Donald R. Deis
Gasb versus fasb: user perceptions of the alternative formats for preparing the statement of cash flows pp. 224-250: G. Robert Smith, Robert J. Freeman and Barry J. Bryan
Two accounting standard setters: one industry pp. 251-284: Mary Fischer
The intergenerational consequences of retiree healthcare premiums: what is the evidence? pp. 285-304: Cynthia S. Sneed and John E. Sneed
Public sector accounting in india: a historical review and an analysis since independence to the economic reforms of the nineties pp. 305-330: Saleha B. Khumawala
Determinants of U.S. private foreign direct investments in OPEC nations: from public and non-public policy perspectives pp. 331-355: Kingsley O. Olibe and C. Larry Crumbley