Journal of Public Budgeting, Accounting & Financial Management

1994 - 2025

Current editor(s): Dr Giuseppe Grossi

From Emerald Group Publishing Limited
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Entrepreneurial spirit in government managed enterprises: evidence from the U.S. general aviation airports pp. 419-438: Vitaly S. Guzhva, Massoud Bazargan and David A. Byers
Enhancing accountability: should regulations similar to sarbanes-oxley be expanded to the local sector? pp. 439-465: Howard A. Frank and Douglas R. Fink
The association between government expenditure and economic growth: granger causality test of us data, 1947-2002 pp. 439-452: Louis Chih-hung Liu, Chiehwen Ed Hsu and Mustafa Z. Younis
Debt-related derivative usage by u.s. state and municipal governments and evolving financial reporting standards pp. 466-483: Louis J. Stewart and Carol A. Cox
Budget theory in local government: the process-outcome conundrum pp. 484-508: Janet M. Kelly and William C. Rivenbark
Exploring the desirability and feasibility of reforming china's governmental accounting system pp. 523-550: C. Janie Chang, Gongmeng Chen and Chee W. Chow
Is the growth of chinese annual tax revenues unnatural? pp. 554-570: Shuhong Kong and M van der Hoek

The impact of performance budgeting on state budget outcomes pp. 277-298: Kenneth A. Klase and Michael J. Dougherty
Executive budget analysts and legislative budget analysts: state budgetary gatekeepers pp. 299-322: Doug Goodman
Symposium on accounting and auditing issues in the government and non-profit sectors: part ii pp. 323-404: Thomas E. Vermeer
An approach to evaluating relative effectiveness in non-profit institutions pp. 324-354: Yaw M. Mensah, Kevin C. K. Lam and Robert H. Werner
Fair governmental budgetary procedures: insights from past research and implications for the future pp. 355-374: Randall L. Kinnersley and Nace R. Magner
Do the existing financial reporting and auditor reporting standards adequately protect the public interest? a case study pp. 375-386: Lela D. Pumphrey and Gil Crain
The disclosure of financial information via the internet by the 100 “most wired” healthcare systems pp. 387-404: Alan K. Styles and William R. Koprowski

Clarification of the social costs of gambling pp. 141-152: Douglas M. Walker
Comparative performance measurement: a view from florida’s city managers pp. 153-180: Howard A. Frank, Patrick Bell and Nadine Wedderburn
The price tag of economic development incentives: is it too small for citizens to care? pp. 181-208: Esteban G. Dalehite, John Mikesell and C. Kurt Zorn
Symposium introduction pp. 210-211: Thomas E. Vermeer
Learning from argentina’s greatest fiscal crisis pp. 212-216: Horacio D. Casabé and Vaughan S. Radcliffe
Communicating performance: the extent and effectiveness of performance reporting by u.s. colleges and universities pp. 217-255: Teresa P. Gordon and Mary Fischer

State public pension management over the business cycle pp. 1-21: Jun Peng
The quest for health care decentralization: revisiting decree 159 pp. 22-36: K.M. Kassak, A. Mohammad Ali, Mitra Tauk and A.M. Abdallah
Community development and the u.s. intergovernmental grant system: symposium introduction pp. 38-45: Donna M. Handley
The changing federal grant structure and its potential effects on state and local community development efforts pp. 46-71: Jeremy L. Hall
Federal grant programs for community development: déjà vu and policy paradoxes in an ill-fated initiative pp. 72-86: Beth Walter Honadle
The community development balancing act: reconciling expectations for a hybrid block grant pp. 87-107: Carl W. Stenberg
State rural development policy: the role of the community development block grant program pp. 108-132: Robert Blair, Jerome Deichert and David J. Drozd
State rural development policy: the role of the community development block grant program pp. 119-143: Robert Blair, Jerome Deichert and David J. Drozd

Governmental accounting in portugal: why accrual basis is a problem1 pp. 411-446: Susana Jorge, João Baptista da Costa Carvalho and Maria José Fernandes
The quest for health care decentralization: revisiting decree 159 pp. 447-461: K.M. Kassak, A. Mohammad Ali, Mitra Tauk and A.M. Abdallah
Symposium introduction pp. 448-449: Mark D. Robbins and Bill Simonsen
Rules, participants, and executive politics in state tax revenue forecasting pp. 472-487: Daniel L. Smith
Tracking invisible residents: how does this phenomenon impact city government? pp. 488-513: Aimee L. Franklin and Jos C.N. Raadschelders
Out with the old, in with the new? a case study of procurement practices in new york state school districts pp. 514-545: William Duncombe and Cynthia S. Searcy

The taxpayer-shareholder fallacy and private finance initiatives pp. 273-289: Piet de Vries
Audit timeliness of school district audits pp. 290-316: Charles Carslaw, Richard Mason and John R. Mills
Implication of gasb statement no. 34 for reporting and accountability: the georgia experience pp. 317-337: Yi Lu
Symposium introduction pp. 339-341: Mustafa Z. Younis
Financing va hospitals: the case of medicare-eligible veterans pp. 353-371: Dana A. Forgione, Melony J. Goodhand and John A. Wrieden
The role of certificate of need legislation: a survey pp. 372-384: Margaret Gillingham and Kathleen Galbraith
The improving efficiency of university health consortium hospitals pp. 385-399: Jeffrey P. Harrison and Louis R. Lambiase

Real options and public sector capital project decision-making pp. 139-152: Walt Schubert and Les Barenbaum
Gasb statement 34 and the managerial accounting nexus pp. 153-177: Clifford P. McCue, Jerry Gianakis and Howard Frank
Local government revenue forecasting: the california county experience pp. 178-199: Dongsung Kong
Wisconsin local government, state shared revenues and the illusive flypaper effect pp. 200-220: Steven Deller, Craig Maher and Victor Lledo
State resource allocation and budget formats: towards a hybrid model pp. 221-244: Christopher G. Reddick
Public pension fund governance practices and financial performance pp. 245-267: William G. Albrecht, Hannarong Shamsub and Nicholas A. Giannatasio
Public pension fund governance practices and financial performance pp. 246-268: William G. Albrecht, Hannarong Shamsub and Nicholas A. Giannatasio

Indicators of revenues and expenditures of state and local governments: a measurement model approach pp. 1-32: Francois K. Doamekpor
Public risk management: development and financing pp. 33-55: Yuhua Qiao
The accessibility of financial reporting of u.s. municipalities on the internet pp. 56-92: Alan K. Styles and Mack Tennyson
Symposium on public budgeting and financial administration in china: part ii pp. 93-127: Yilin Hou
Institutional root of the chinese budget crisis: fiscal decline and unbalanced central-local relationship pp. 94-127: Wilson Wong