Journal of Public Budgeting, Accounting & Financial Management

1994 - 2024

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.

Volume 14, issue 3, 2002

Reporting cash flows: an investigation of college and university compliance with SFAS no. 117 pp. 331-359

Mary Fisher, Teresa Gordon, Marla Myers Kraut and David Malone

The death of the corporate tax pp. 361-393

Joel M. DiCicco

The economics and politics of revenue reform: a case study pp. 395-419

James R. Ramsey

Symposium on citizen participation in budgeting: part ii pp. 421-485

Gerald J. Miller and Kathe Callahan

Views from the field: creating a place for authentic citizen participation in budgeting pp. 423-444

Janet Foley Orosz

A dynamic method of citizen preference revelation pp. 445-461

Mark D. Robbins and Bill Simonsen

The challenge to improve citizen participation in public budgeting: a discussion pp. 463-485

Julia Beckett and Cheryl Simrell King

Volume 14, issue 2, 2002

An examination of the effects of balanced budget laws on state borrowing costs pp. 159-173

Cynthia Sneed

Institutional structures utilized in state revenue forecasting pp. 175-195

William Voorhees

Toward a more ethical system of state and local government retirement funding pp. 197-224

Daniel P. Mahoney

Exploratory study on employees’ motivation in the omani private banking sector pp. 208-220

Ahmed A. Al Araimi

Budgeting structures and citizen participation pp. 233-272

Gerald J. Miller and Lyn Evers

Beyond the public hearing: citizen participation in the local government budget process pp. 273-294

Carol Ebdon

The utilization and effectiveness of citizen advisory committees in the budget process of local governments pp. 295-319

Kathe Callahan

Volume 14, issue 1, 2002

Accounting and auditing for local governments in the U.S. and the U.K pp. 1-26

Gary Giroux, Rowan Jones and Maurice Pendlebury

Lotteries, the american states and the federal government: a formula for perpetual success or inevitable destruction in education policy? pp. 27-52

P. Edward French and Rodney E. Stanley

Performance budgeting-the next budgetary answer. but what is the question? pp. 53-73

Bernard Pitsvada and Felix LoStracco

Interstate fiscal disparities among american states: its general trend during 1970-1996 and its implications to the 1996 welfare reform pp. 75-93

Yuhua Qiao

Cash management practices in Louisiana municipalities pp. 95-116

Christie C. Onwujuba and Thomas D. Lynch

Court strategies in the appropriations process: the Oklahoma case pp. 117-136

James W. Douglas

Pricing public information: the case of Norwegian government policymaking pp. 137-149

Petter Gottschalk and Arne Krokan

Volume 12, issue 4, 2000

Governmental nonaudit services and choice of incumbent/non-incumbent CPA firm pp. 509-544

William Huffman, Inder K. Khurana, K. K. Raman and Earl R. Wilson

The relationships between public finance issues, financial management issues, and conditions of fiscal stress in small and rural governments: the case of west Virginia pp. 545-565

Michael John Dougherty, Kenneth A. Klase and Soo Geun Song

Symposium introduction pp. 567-568

Nicholas A. Giannatasio

The anatomy of a budget recommendation pp. 569-597

Kurt Thurmaier

Assessing rational-choice models of budgeting--from budget-maximising to bureaushaping: a case study of british local government pp. 598-624

Stephen Cope

Decision-making tools for public productivity improvement: a comparison of DEA to cost-benefit and regression analyses(1) pp. 625-648

Patria de Lancer Julnes

Volume 12, issue 3, 2000

Fraud in the governmental and private sectors pp. 345-369

Sarah A. Holmes, Jeffrey W. Strawser and Sandra T. Welch

Uncovering patterns of state short-term debt financing pp. 370-398

Paul C. Trogen

Centralized vs. decentralized purchasing: current trends in governmental procurement practices pp. 400-420

Clifford P. McCue and Jack T. Pitzer

Decentralization of the purchasing function in municipal government: a national survey pp. 421-440

Gerasimos A. Gianakis and XiaoHu Wang

Procuring technology: issues faced by public organizations pp. 441-461

Carole Pettijohn and Yuhua Qiao

Regulation vs. self-governed compliance in government procurement: the perceived impact of pp. 462-496

Kenneth Penska and Khi V. Thai

Volume 12, issue 2, 2000

Financial accounting reform in flemish municipalities: an empirical study of the comparability of the annual accounts pp. 177-204

Johan Christiaens

State institutions and city property taxes: revisiting the effects of the tax revolt pp. 205-229

Barbara Coyle McCabe

Government procurement: past and current developments pp. 231-247

Khi V. Thai and Rick Grimm

The public purchasing profession revisited pp. 248-271

Stephen B. Gordon, Stanley D. Zemansky and Alex Sekwat

Government purchasing: an evolving profession? pp. 272-290

Guy Callender and Darin Matthews

Governmental purchasing in the public policy process: orienting theory and practice pp. 291-306

Thomas A.P. Sinclair

Promises and pitfalls of contracting for public services: the lawa case pp. 307-332

Sandra M. Emerson

Volume 12, issue 1, 2000

A study of the effects of accountability and engagement risk on auditor materiality decisions in public sector audits pp. 1-21

David H. Sinason

The effects of voter control on budget outcomes pp. 23-43

Carol Ebdon

Local government performance through the eyes of citizens pp. 49-73

Mark A. Glaser and Robert B. Denhardt

Performance measurement: a local government response pp. 74-86

William C. Rivenbark and Janet M. Kelly

Benchmarking as a performance management tool: experiences among municipalities in North Carolina pp. 106-124

David N. Ammons

Benchmarking and cost accounting: the North Carolina approach pp. 125-137

William C. Rivenbark and K. Lee Carter

The role of survey research in the benchmarking process pp. 138-164

Michael W. Link and Robert W. Oldendick

Volume 11, issue 4, 1999

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

Volume 11, issue 3, 1999

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

Volume 11, issue 2, 1999

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

Volume 11, issue 1, 1999

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