Journal of Public Budgeting, Accounting & Financial Management

1994 - 2025

Current editor(s): Dr Giuseppe Grossi

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Budget deficits in china: calculations, causes, and impacts pp. 305-333: Huaping Luo and Robert T. Golembiewski
Symposium introduction pp. 355-359: Alex Sekwat and Arie Halachmi
Reengineering capital budgeting pp. 360-383: Rowan Miranda and Natalee Hillman
Contracting for 21st century infrastructure pp. 384-405: Margaret C. Bowden and William Earle Klay
Democratizing the capital budget planning and project selection process at the local level: assets and liabilities pp. 406-427: Susan A. MacManus
Revenue generation and expenditure implications of municipal non-utility enterprises pp. 498-515: Theodore J. Stumm
General revenue sharing loss: alabama local government fiscal responses pp. 516-529: Steven D. Cooper
Asset depletion on the balance sheet: an idea whose time has come? pp. 530-553: Howard A. Frank

Budget deficits in china: calculations, causes, and impacts pp. 305-333: Huaping Luo and Robert T. Golembiewski
Ethical issues facing private, not-for-profit hospitals in the u.s.: the case of the methodist hospital system pp. 334-353: Alan Blankley and Dana Forgione

The effect of intergovernmental aid on city property taxes: new results for minnesota pp. 150-169: John R. Bartle
Attitudes towards debt-equity-swaps and privatization of state-owned enterprises pp. 170-187: Claudio Milman
Municipal budgets: governance, surveillance, and legitimation pp. 188-204: Michael S. Luehlfing
Symposium introduction pp. 206-207: C. William Garner
An inquiry into the feasibility of a national accounting policy for public schools pp. 208-223: C. William Garner
Waste not want not: school finance reform and educational equity in new jersey pp. 224-246: William A. Firestone and Margaret E. Goertz
The reporting of school district efficiency: the adequacy of ratio measures pp. 247-271: Frank Engert
Service efforts and accomplishments reporting: a study of texas public schools pp. 272-302: Donald K. Clancy and Terry K. Patton

Media coverage and school budgeting processes pp. 1-25: Marc A. Rubin and Catherine L. Staples
Fund accounting and capital budgeting: european experiences pp. 26-46: M van der Hoek
Revenue effort of local governments:determinants, impacts, and policy implications pp. 47-68: Huaping Luo and James W. Douglas
Swords into plowshares: some propositions on the prospects of peace dividend pp. 70-92: Steve Chan and Henrik Sommer
Military expenditures and human development measures pp. 106-124: Jurgen Brauer
Financing the sri lankan armed conflict, 1983-92 pp. 125-149: Geoff Harris

The evolution and success of budgeting systems at institutions of higher education pp. 467-492: Carl R. Borgia and Randolph S. Coyner
An analysis of residential sanitation collection pricing under alternative delivery arrangements pp. 493-514: Richard C. Brooks
Symposium introduction pp. 516-519: Robert E. Looney and Peter C. Frederiksen
Military expenditures 1972-1990: the reasons behind the post-1985 fall in world military spending pp. 520-558: Daniel P. Hewitt
The opportunity cost of defense inputs pp. 559-585: Gregory G. Hildebrandt
Theories of budgetary tradeoffs pp. 586-612: Alex Mintz and Randolph T. Stevenson

Local government revenue forecasting: using regression and econometric revenue forecasting in a medium-sized city pp. 315-335: John D. Wong
A comparison of finance officer and auditor assessments of municipal internal control pp. 336-350: Randal J. Elder, Susan C. Kattelus and D. Dewey Ward
Symposium introduction pp. 352-354: Janet M. Kelly
Windows of opportunity: the "loose" mandate as a mechanism for state-local negotiation pp. 387-398: Vincent L. Marando and Alan C. Melchior
Estimating the costs of state mandates: the county law enforcement and justice system in arizona pp. 399-416: Tanis J. Salant
What kind of a federal mandate is the endangered species act? pp. 417-439: Lisa Nelson
The national voter registration act and national-state conflict: the case of south carolina pp. 440-466: Bruce Ransom

Judgmental vs. time series vs. deterministic models in local revenue forecasting: a florida case study pp. 493-517: Howard A. Frank and XiaoHu Wang
The political economy of city life cycles: a comparative analysis of services, expenditures and revenues pp. 518-541: Joseph P. Viteritti and Thomas W. Matteo
Political management and economic policy reform: an exploration of structural adjustment experience pp. 542-565: John Paul Chudy
Public pension funds and economically targeted investments pp. 566-598: D. Jeanne Patterson
Information and municipal expenditures: is monitoring effective in reducing overspending? pp. 600-628: Gary Giroux and Casper Wiggins
Municipal tax structure and accounting disclosure pp. 629-649: George D. Sanders and Robert W. Ingram

The viability and adoptability of presidential line-item veto: the perceptions of professional experts pp. 357-371: Kuotsai Tom Liou
Audit costs for small cities, large cities, and state governments: a symposium pp. 373-375: Don Deis and W. Bartley Hildreth
Audit costs of small cities in an unregulated audit market environment pp. 376-421: Ken W. Brown and Thomas M. Margavio
The pricing relationship of audits and related services in municipal governments pp. 422-443: Marc A. Rubin
The association between state audit budgets and specialized audit inputs pp. 444-491: K. K. Raman and Wanda A. Wallace

Classification models and municipal bond ratings pp. 174-201: Aman Khan
Importance of local initiative in targeting of federal aid: the case of udags pp. 201-215: Douglas J. Watson
Public sector research in accounting: a review and synthesis pp. 216-253: James M. Kurtenbach and Robin W. Roberts
Public expenditure policies in spain for the 1990s: structural changes, social demands and the budgetary process pp. 255-282: J. Ruiz-Huerta and A. Giménez-Montero
Fiscal accountability: the dutch experience pp. 285-309: M van der Hoek
Recent developments in public financial management in the european community: a comparative analysis pp. 310-356: Khi V. Thai and Alex Sekwat

Fiscal noting reconsidered: the experience of the states with mandate cost estimation pp. 1-27: Janet M. Kelly
Budgeting concepts and processes: perceived value for state budgeting pp. 28-51: Merl M. Hackbart and James R. Ramsey
Determinants and consequences of management accounting system choice: an empirical analysis pp. 56-90: Carol M. Lawrence and Robert W. Parry
Recent developments in public financial management in the european community: a symposium pp. 92-96: M van der Hoek and Khi V. Thai
Learning to live with public expenditure: politics and budgeting in britain since 1976 pp. 97-129: Andrew M. McLaughlin and Jeremy. J. Richardson
Post-1970 "budgetary cooperation" between central and local government in Denmark pp. 154-173: Erik Albæk