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.

Volume 26, issue 4, 2014

Charitable contributions and quality in the us hospice care setting pp. 539-556

Kelly Noe and Dana A. Forgione

Public university presidential compensation: Performance, cost efficiency and spending choices pp. 557-583

Gus Gordon and Mary Fischer

Are governmental accounting measures value relevant to the citizenry? pp. 583-613

Paul A. Copley and Edward B. Douthett,

Examining statements of service performance: Evidence from wastewater services in new zealand pp. 614-642

Prae Keerasuntonpong, Keitha Dunstan and Bhagwan Khanna

Budgetary provision for higher education: Evidence from bangladesh pp. 643-671

Shakhawat Hossain Sarkar, Syed Zabid Hossain and Rashidah Abdul Rahman

Volume 26, issue 3, 2014

The impact of tribal gaming on tribal sovereignty and financial management pp. 379-404

Aimee L. Franklin

Determining county government fiscal instability: Independent audit report findings and the prompting of state action pp. 405-428

Steve Modlin and LaShonda M. Stewart

Tax abatement reporting: Perspectives of users and preparers pp. 429-457

Judith Harris, Karen S. McKenzie and Randall Rentfro

Using archival data sources to conduct nonprofit accounting research pp. 458-493

Nancy Chun Feng, Qianhua (Q.) Ling, Daniel Gordon Neely and Andrea Alston Roberts

Smart cuts?: Strategic planning, performance management and budget cutting in U.S. cities during the great recession pp. 494-526

Benedict S. Jimenez

Volume 26, issue 2, 2014

Economic incentives in the hospice care setting: A comparison of for-profit and nonprofit providers pp. 233-270

Kelly Noe and Dana A. Forgione

Community health centers cost savings: Ambulatory care patients in North Carolina pp. 271-291

Patrick Richard, Kristina D. West, Peter Shin, Mustafa Z. Younis and Sara Rosenbaum

Accounting professionalism and local government gaap adoption: A national study pp. 292-312

Saleha Khumawala, Justin Marlowe and Daniel Gordon Neely

Voluntary adoption of the consolidated financial statement and fair value accounting by italian local governments pp. 313-344

Silvia Gardini and Giuseppe Grossi

Developments and challenges in public sector accounting pp. 345-366

Félix Madrid García

Volume 26, issue 1, 2014

A longitudinal analysis of impacts of court-mandated education finance reform on school district efficiency pp. 1-49

Tae Ho Eom and Sock-Hwan Lee

Price management in nonprofit hospitals pp. 50-80

Rabih Zeidan and Saleha Khumawala

The problem of lapsed funding and the knee-jerk “better information system” solution: The case of the department of national defence in Canada pp. 81-89

Jack Brimberg and W. J. Hurley

Symposium on financial sustainability of the public sector: A critical issue for the stakeholders pp. 91-93

Andreas Bergmann and Giuseppe Grossi

The dimensions of fiscal governance as the cornerstone of public finance sustainability: A general framework pp. 94-139

Alessandro Giosi, Silvia Testarmata, Sandro Brunelli and Bianca Staglianò

A politico-economic perspective on financial sustainability pp. 140-164

Tilman Slembeck, Armin Jans and Thomas Leu

The global financial crisis reveals consolidation and guarantees to be key issues for financial sustainability pp. 165-180

Andreas Bergmann

Volume 25, issue 4, 2013

Predicting fiscal distress in special district governments pp. 589-616

John M. Trussel and Patricia A. Patrick

Adoption of a separate capital budget in local governments: Empirical evidence from georgia pp. 617-643

Il Hwan Chung

Symposium introduction pp. 645-648

William C. Rivenbark

Diversificaiton toward stability? The effect of local sales taxes on own source revenue pp. 649-674

Whitney B. Afonso

Navigating efficiency and effectiveness relationships across local government services: Another step toward strategic resource management pp. 675-692

William C. Rivenbark, Dale J. Roenigk and Lidia Noto

Strategy, priority-setting, and municipal capital budget reform: Three cases from the great recession pp. 693-718

Justin Marlowe

Volume 25, issue 3, 2013

City responses to economic downturns 2003 to 2009: Statistical and textual analyses of comprehensive annual financial reports pp. 425-445

John F. Sacco and Gerard R. Busheé

City responses to economic downturns 2003 to 2009: Statistical and textual analyses of comprehensive annual financial reports pp. 425-445

John F. Sacco and Gerard R. Busheé

Enterprise fund transfers and their impact on governmental spending and revenue patterns of georgia municipalities pp. 446-473

Theodoros Arapis

Introduction to symposium on state/local fiscal sustainability pp. 475-478

Yuhua Qiao

The sustainability of public pensions: A survey of california cities pp. 479-501

Jinping Sun

The crisis in state highway finances: Its roots, current effects, and some possible remedies pp. 502-521

Juita-Elena (Wie) Yusuf and Lenahan OʼConnell

Borrowing for the future: The unintended consequences of build america bonds on low investment grade issuers of municipal bonds pp. 556-574

Helisse Levine and Paul Greaves

Volume 25, issue 2, 2013

Budgeting practices and experiences inlouisiana: From the traditional 1990s to the dramatic 2000s pp. 243-274

Boris Morozov

The impact of the great recession on the financial management practices of state and local governments: Part II pp. 275-275

Martin J. Luby

An historical analysis of the use of debt-related derivatives by state governments in the context of the great recession pp. 276-310

Martin J. Luby and Robert S. Kravchuk

Jefferson County, Alabama undertook a series of risky financial maneuvers in 2003 that included issuing large amounts of variable rate and auction rate securities as well as engaging in numerous interest rate swaps in order to lower the burgeoning costs of repairing its sewer system to comply with federal regulations. These complex financial instruments, intended to lower debt service costs on the countyʼs $3 billion in outstanding sewer warrants, led the county to financial bankruptcy in the wake of the financial markets collapse. This paper explores the choice of securities by analyzing the risk of adjustable rate securities and interest rate swaps, examining the Jefferson County case in detail, and providing some lessons for future financial management within the context of unexpected events such as the current recession pp. 311-345

Dwight V. Denison and J. Bryan Gibson

Several popular and academic pieces of late have expressed concerns regarding the sustainability of public defined benefit pension funds. Since the onset of the Great Recession, concern has increased. In this paper recent arguments are analyzed in the context of three related data sets: panel data on public sector pensions spanning 2001-2009, historic asset return data, and business cycle data. Findings generally indicate that while public sector plans have suffered a difficult decade, current anxieties may be somewhat overwrought. Several remedial policies are investigated. Remedial policies, such as improving plan administration, altering portfolio allocations, and increasing both employee and employer contributions, are observed to be more promising than either freezing or closing the funds pp. 346-390

Jason Seligman

Understanding dodd-frankʼs reach into the financing of main street pp. 391-410

Craig L. Johnson

Volume 25, issue 1, 2013

New healthcare and nonprofit organizations section: Foreword pp. 1-3

Dana A. Forgione

From providers to primary health organisations: An institutional analysis of nonprofit primary health care governance in New Zealand pp. 4-40

Bronwyn Howell and Carolyn Cordery

Public university opeb burden: Recognition, funding and future obligations pp. 31-112

Mary Fischer, Treba Marsh, George L. Hunt, Bambi A. Hora and Lucille Montondon

Auditor size and internal control reporting differences in nonprofit healthcare organizations pp. 41-68

Dennis M. López, Kevin T. Rich and Pamela C. Smith

Charitable ratings and financial reporting quality: Evidence from the human service sector pp. 69-90

Qianhua Ling and Daniel Gordon Neely

Going-concern modified audit opinions for non-profit organizations pp. 113-134

Thomas E. Vermeer, K. Raghunandan and Dana A. Forgione

Audited financial statements in the us federal government: The question of policy and management utility pp. 135-157

Douglas A. Brook

The impact of the great recession on the financial management practices of state and local governments: part I pp. 158-234

Martin J. Luby

Volume 24, issue 4, 2012

How effective is the international fuel tax agreement as a multistate tax administration model? A view from the states pp. 535-557

Juita-Elena (Wie) Yusuf and Lenahan O’Connell

county government finance practices: What independent auditors are finding and what makes local government susceptible pp. 558-578

Steve Modlin

The importance of federal earmarks to state coffers: An examination of distribution trends over the decade pp. 579-608

Karen Kunz and Sean O’Leary

Moving toward comparability: Assessing per student costs in K-12 pp. 609-638

Robert J. Eger and Bruce D. McDonald

An empirical investigation of audit fees in the us for-profit healthcare sector pp. 639-652

Xiaoli (Charlie) Yuan, Dennis M. López and Dana A. Forgione

Who pays and who benefits? The impact of state tax and expenditure limits on tax progressivity and redistributive spending pp. 660-682

Janey Qian Wang

Volume 24, issue 3, 2012

Changing and/or funding opeb promises: A typology of local government responses to gasb 45 and the realization of opeb liabilities pp. 369-396

Juita Elena (Wie) Yusuf and Thomas Musumeci

Citizen perceptions of general-purpose and special district governments: A comparative analysis pp. 397-428

Larita J. Killian and Kimdy Le

Two accounting standard setters: Divergence continues for nonprofit organizations pp. 429-465

Mary Fischer and Treba Marsh

The sheriff of nottingham𡀙s favorite tax: How local option sales taxes exacerbate budgetary inequalities between local governments pp. 466-488

Patrick J. McHugh and G. Jason Jolley

Volume 24, issue 2, 2012

Finance Managers' Propensity To Save pp. 1-35

W. Bartley Hildreth, Samuel J. Yeager, Gerald J. Miller and Jack Rabin

Determinants of auditee adoption of audit recommendations: Local government auditors’ perspectives pp. 195-220

Stephen Kwamena Aikins

Debt, donors, and the decision to give pp. 221-254

Thad Calabrese and Cleopatra Grizzle

Budget priorities and community perceptions of service quality and importance pp. 255-277

Karl Nollenberger, Craig Maher, Paul Beach and M Kevin McGee

Double (Accounting) Standards: A Comparison Of Public And Private Sector Defined Benefit Pension Plans pp. 278-312

Kathryn E. Easterday and Tim V. Eaton

Volume 24, issue 1, 2012

The use of financial derivatives in state and local government bond refinancings: Playing with fire or prudent debt management? pp. 1-31

Martin J. Luby

Budgeting for national security: A whole of government perspective pp. 32-57

Douglas A. Brook

The impact of revenue diversification and economic base on state revenue stability pp. 58-81

Wenli Yan

Why money cannot be spent as budgeted? Lessons from china’s recent budget reforms1 pp. 83-113

Jun Ma and Li Yu

Incentive policies and china’s economic development: Change and challenge pp. 114-135

Kuotsai Tom Liou

Rural taxation reforms and compulsory education finance in china pp. 136-162

Wen Wang and Zhirong Jerry Zhao