Journal of Public Budgeting, Accounting & Financial Management

1994 - 2025

Current editor(s): Dr Giuseppe Grossi

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Volume 23, issue 4, 2011

Estimating the capital gap for small businesses in New York city pp. 451-477

Lisa J. Servon, M. Anne Visser and Robert Fairlie

Governmental influence on unreserved fund balances for Mississippi counties pp. 478-506

La Shonda M. Stewart

Fiscal effects of local option sales taxes on school facilities funding: The case of North Carolina pp. 507-533

Wen Wang and Zhirong (Jerry) Zhao

Public budgeting and finance reforms in China: Introduction pp. 535-543

Kuotsai Tom Liou

The revenue system of China: Past, present, and emerging issues pp. 544-568

Hua Xu and Huiyu Cui

Structural changes of public expenditures in China pp. 569-587

Qing Zhu and XiaoHu Wang

Volume 23, issue 3, 2011

Cost ramifications of municipal consolidation: A comparative analysis pp. 311-337

Joseph Martin and Eric A. Scorsone

Using the adapted cities framework to evaluate per capita expenditures in small U.S. municipalities pp. 338-360

Robert D. Eskridge and P. Edward French

Beyond the storm: surmounting challenges of the new public finance, part II pp. 361-361

Josephine M. LaPlante and Beth Walter Honadle

Who are the public equity holders? partners needed in Philadelphia and baltimore for urban sustainability pp. 362-394

Ed Gibson

Municipal government strategies for controlling personnel costs during the fiscal storm pp. 395-426

Jonathan P. West and Stephen E. Condrey

Measuring municipal fiscal condition: do objective measures of fiscal health relate to subjective measures? pp. 427-450

Craig S. Maher and Steven C. Deller

Volume 23, issue 2, 2011

The declining use of internal service funds: how local governments are changing the allocation of indirect costs pp. 151-165

Steve Modlin

The impact of state-imposed fund balance limits on school districts: Evidence from New York state pp. 166-187

István Ványolós

Symposium introduction pp. 189-214

Josephine M. LaPlante and Beth Walter Honadle

Seven habits of unsustainable budget building: A state policy perspective pp. 215-267

Josephine M. LaPlante

Local government revenue structure: Trends and challenges pp. 268-287

John R. Bartle, Kenneth A. Kriz and Boris Morozov

Volume 23, issue 1, 2011

Assessing accountability in U.S. public education pp. 1-30

Anne S. Kelly and J. Burdeane Orris

Hospital financial distress, recovery and closure: Managerial incentives and political costs pp. 31-68

Li-Lin (Sunny) Liu, Kathryn J. Jervis, Mustafa (Mike) Z. Younis and Dana A. Forgione

The effects of tax and expenditure limit on state discretionary tax adjustment pp. 69-73

Hai (David) Guo

For better or for worse: reassessing the impact of tax and expenditure limitations on state expenditure pp. 94-116

Cleopatra Grizzle

Performance reporting: Assessing citizen access to performance measures on state government websites pp. 117-138

Judith A. Harris, Karen S. McKenzie and Randall W. Rentfro

Volume 22, issue 4, 2010

A two-country comparison of public sector accounting reforms: Same ideas, different paths? pp. 449-486

Konstantin Timoshenko and Pawan Adhikari

Are local governments adopting optimistic actuarial methods and assumptions for defined benefit pension plans? pp. 511-542

Thomas E. Vermeer, Alan K. Styles and Terry K. Patton

Public k-12 education as an industrial process: The school as a factory pp. 543-560

James E. Groff, Pamela C. Smith and Tracie Edmond

Dutch local accounting committees: A committee chair’s experience pp. 561-577

M van der Hoek

Volume 22, issue 3, 2010

Developments in financial information by local entities in europe pp. 299-324

Isabel Brusca and Vicente Montesinos

An income tax withholding model: Pervasiveness of overpayment pp. 325-342

Donald Lien and Pamela C. Smith

United arab emirates federal budgetary process: The decision-making styles pp. 343-375

Ahmed Mustafa Elhussein Mansour

Hey you never know: Selling state lotteries in America pp. 376-406

Robert M. Purtell and James W. Fossett

State capital improvement programs and institutional arrangements for capital budgeting: The case of illinois pp. 407-430

Arwiphawee Srithongrung

Volume 22, issue 2, 2010

Conceptualizing Financial Condition In Local Government pp. 149-177

William C. Rivenbark, Dale J. Roenigk and Gregory S. Allison

What hath the gasb wrought? the utility of the new reporting model: A national survey of local government finance officers pp. 178-204

Howard A. Frank and Gerasimos A. Gianakis

In The Shadow Of Corporate Scandal: The Use Of Audit Committees In U.S. Local Governments pp. 206-226

David S. T. Matkin

The Adoption Of Gasb 34 In Small, Rural, Local Governments pp. 227-249

Patricia A. Patrick

Accounting innovations: A contingent view on italian local governments pp. 250-271

Eugenio Anessi-Pessina, Greta Nasi and Ileana Steccolini

Volume 22, issue 1, 2010

Sources of interest cost savings realized through state bond banking: A case of market segmentation pp. 1-45

Paul L. Solano

Symposium introduction pp. 47-51

Odd J. Stalebrink and John F. Sacco

Audited financial statements in the federal government: Intentions, outcomes and on-going challenges for management and policy-making pp. 52-83

Douglas A. Brook

The Uncertain Future Of Accountability Reporting pp. 84-111

Sam M. McCall and William Earle Klay

Governmental accounting, global markets and ideologies: A historical study of state and local practices in the united states pp. 112-133

John F. Sacco and Odd J. Stalebrink

Volume 21, issue 4, 2009

Is there a ‘gaap gap’? a politico-economic model of municipal accounting policy pp. 501-523

Deborah A. Carroll and Justin Marlowe

The relationship between risk and homeland security financing: a survey of florida city managers and fire chiefs pp. 524-549

Christopher G. Reddick and Howard A. Frank

Stabilization fund strategies in massachusetts: a survey of chief financial officers pp. 550-577

Douglas Snow and Gerasimos Gianakis

A predictive model of fiscal distress in local governments pp. 578-616

John M. Trussel and Patricia A. Patrick

Continuing the search for a theory of public budgeting pp. 617-644

Joan M. Gibran and Alex Sekwat

Volume 21, issue 3, 2009

A descriptive case study of the greene county, alabama bankruptcy pp. 337-365

Keren Deal, Judith Kamnikar and Edward Kamnikar

Less is more: exploring citizen-based financial reporting in local government pp. 368-392

Kathryn Kloby

All mega-projects are local? citizen participation lessons from the big dig pp. 392-425

Domonic A. Bearfield and Melvin J. Dubnick

Citizens, budgets and performance measures: a case study of west hartford, connecticut pp. 426-453

Mark D. Robbins, Bill Simonsen and Emily Shepard

Participatory budgeting in north america: the case of guelph, canada pp. 454-483

Elizabeth Pinnington, Josh Lerner and Daniel Schugurensky

Volume 21, issue 2, 2009

Assessing the change in financial condition: an analysis of panel data from u.s. states pp. 165-197

XiaoHu Wang and Kuotsai Tom Liou

Determining the revenue-maximization tax rate for states with legalized corporate casino gambling pp. 198-222

Chimezie Ozurumba and Younhee Kim

Generating the public financial management knowledge base: analyzing method and direction as a sub-discipline of public administration pp. 223-246

Howard A. Frank, Philip C. Christian and Gina Scutelnicu

Symposium introduction pp. 248-253

Kathe Callahan and Kaifeng Yang

Fiscal transparency and authentic citizen participation in public budgeting: the role of third-party intermediation pp. 254-288

Jonathan B. Justice and Cumhur Dülger

Citizen participation in the budget process: the effect of city managers pp. 289-317

Yahong Zhang and Kaifeng Yang

Volume 21, issue 1, 2009

The diligence of audit committees in the healthcare sector pp. 1-16

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

Determinants of local government revenue forecasting practice: empirical evidence from florida pp. 17-35

Howard A. Frank and Yongfeng Zhao

Funding and achievement issues in education finance: symposium introduction pp. 37-41

Rodney Stanley

State lotteries and education: do they really fix the education quagmire? pp. 42-57

Charles E. Menifield, Joy Clay and Casey Lawhead

Measuring the impact of reservation gaming revenues on native american education achievement pp. 58-82

Teresa Joy Clay

The impact of legalized casino gambling on state education spending displacement pp. 83-104

Chimezie Ozurumba

Assessing the impact of perceived school board effectiveness on financing k-12 education in tennessee pp. 105-124

P. Edward French

Rural education finance and achievement among southern black belt school districts pp. 125-148

Rodney E. Stanley and Gary L. Peevely