Journal of Public Budgeting, Accounting & Financial Management

1994 - 2024

Current editor(s): Dr Giuseppe Grossi

From Emerald Group Publishing Limited
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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

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

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

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

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
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
Enhancing accountability: should regulations similar to sarbanes-oxley be expanded to the local sector? pp. 439-465: Howard A. Frank and Douglas R. Fink
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