Journal of Public Budgeting, Accounting & Financial Management

1994 - 2025

Current editor(s): Dr Giuseppe Grossi

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Volume 18, issue 4, 2006

Executive compensation in nonprofit organizations: evaluating texas independent school districts using structural equation modeling pp. 395-419

Gary Giroux and Victor Willson

The comparative study of budgeting and chinese budgeting in a comparative perspective: symposium introduction pp. 421-429

Yilin Hou

Budgeting under central economic planning in china, 1949-1978 pp. 430-452

Yilin Hou

Budgeting under central economic planning in China, 1949-1978 pp. 430-452

Yilin Hou

Assessing china’s 1994 fiscal reforms: an intermediate report pp. 453-479

Mengzhong Zhang

Zero-based budgeting in china: experiences of Hubei province pp. 480-515

Jun Ma

A response to “zero-based budgeting in China: experiences of hubei province” pp. 511-515

Beverly Bunch and Christina Tang

Volume 18, issue 3, 2006

Procedural complexity of tax administration: the road fund case pp. 259-283

Sharon P. Cox and Robert J. Eger

Structural deficits and the politics of balancing the budget: the case of missouri fy 2004 budget pp. 284-305

Yuhua Qiao

Symposium on the new organizational economics of public financial management: part ii pp. 306-375

Deborah A. Carroll and Justin Marlowe

Auction off the farm: signaling, politics, and economic development pp. 307-350

Donijo Robbins and Gerald J. Miller

Public sector investment failures: theoretical contributions from new institutional and austrian economic theory pp. 351-375

Odd J. Stalebrink and John F. Sacco

Volume 18, issue 2, 2006

The determinants of perceived audit quality and auditee satisfaction in local government pp. 139-166

Donald Samelson, Suzanne Lowensohn and Laurence E. Johnson

The chicken or the egg: a recent history of public opinion and tax reform in Florida pp. 167-191

Barbara Coyle McCabe and Christopher Stream

Symposium on the new organizational economics of public financial management: part i pp. 192-240

Deborah A. Carroll and Justin Marlowe

Symposium introduction pp. 194-197

Deborah A. Carroll and Justin Marlowe

Altruism, accountability, and transparency: cooperative aspirations in contemporary state-level budgeting pp. 198-223

Brendan F. Burke

Evolutionary theory of routine: its role in results-based management pp. 224-240

William C. Rivenbark

Volume 18, issue 1, 2006

The international situation vis-á-vis the adoption of accrual budgeting pp. 1-26

Josep L. Cortes

Fiscal decentralization and fiscal equalization within regions: the case of Russia pp. 27-58

Roy Bahl and Sally Wallace

Consistent underestimation bias, the asymmetrical loss function, and homogeneous sources of bias in state revenue forecasts pp. 61-76

William R. Voorhees

Revenue forecasting accuracy in Ohio local governments pp. 77-99

Jane Beckett-Camarata

Sources of error in state revenue forecasts or how can the forecast possibly be so far off pp. 100-126

Thomas F. Stinson

Volume 17, issue 4, 2005

The federal budget's core and periphery: patterns of budget outcomes pp. 437-470

Maureen Berner

The goals and implementation success of state performance-based budgeting pp. 471-487

Meagan M. Jordan and Merl Hackbart

Qualifications, diversity and workplace practices: an investigation of higher education internal audit departments pp. 488-521

Mary Fischer and Lucille Montondon

Symposium introduction pp. 523-526

Christopher G. Reddick

The dynamics of government revenue forecasting from an organizational perspective: a review of the literature pp. 527-556

Jinping Sun

Will gasb 34 induce changes in local government forecasting practice? a preliminary investigation pp. 557-573

Howard A. Frank, Gerasimos A. Gianakis and Clifford P. McCue

Volume 17, issue 3, 2005

The single audit act: how compliant are nonprofit organizations? pp. 285-309

Elizabeth K. Keating, Mary Fischer, Teresa P. Gordon and Janet Greenlee

Corruption on the global front: symposium introduction pp. 311-312

Saleha Khumawala

Impact of corruption on foreign direct investment and tax revenues pp. 313-341

Kusum W. Ketkar, Athar Murtuza and Suhas L. Ketkar

Country level corruption and frequency of issue in the U.S. market pp. 341-364

Saleha Khumawala and Latha Ramchand

Public sector corruption: lessons from daiwa, sumitomo, and bank of Estonia pp. 365-397

Wanda A. Wallace

Corruption and taxation: lessons from the indian experience pp. 398-419

Jayaraman Vijayakumar, Abdul A. Rasheed and V.S. Krishnan

Changing expectations as a source of and remedy for corruption pp. 420-423

Shyam Sunder

Volume 17, issue 2, 2005

Financial distress and municipal bankruptcy: the case of prichard, alabama pp. 129-150

Douglas J. Watson, Donna Milam Handley and Wendy L. Hassett

The evolution of governmental and nonprofit accounting education: a symposium pp. 151-275

Susan C. Kattelus, Rita H. Cheng and John H. Engstrom

The challenges of cross-disciplinary work: accounting and financial reporting for governments and nonprofits pp. 152-165

Susan C. Kattelus, Rita H. Cheng and John H. Engstrom

A survey of governmental accounting education studies pp. 166-179

Byron K. Henry

Analyzing the financial condition of the city of Corona, California: using a case to teach the gasb 34 government-wide financial statements pp. 180-201

Barbara A. Chaney

Methods and resources to increase student interest in governmental accounting pp. 202-222

Suzanne H. Lowensohn and Jacqueline L. Reck

Enhancing student learning with governmental accounting jeopardy! pp. 223-248

Elizabeth A. Murphy

The course development process for an integrated nonprofit management course concentration: business competencies needed for nonprofit careers pp. 249-275

Kathryn Jervis and Pamela Sherer

Volume 17, issue 1, 2005

State audits in the United States, 1996-2000 pp. 1-32

Asher Friedberg and Carl Lutrin

An assessment of state government revenue changes for the years 1984 through 1997 pp. 33-60

Francois K. Doamekpor

Symposium on state-supported gaming in America: part II pp. 61-119

Rodney E. Stanley

A consideration of political culture and gambling policy: has economics trumped moralistic politics? pp. 94-119

William N. Thompson, Carl Lutrin, R. Fred Wacker and Elizabeth Vercher

Volume 16, issue 4, 2004

Privatization of government services: an overview and review of the literature pp. 467-491

Richard C. Brooks

The determinants of the municipal debt policy in Spain pp. 492-525

Bernardino Benito and Francisco Bastida

Symposium introduction pp. 527-533

Rodney E. Stanley

The lottery, educatiion, and the southern states: a measure of utility in per pupil expenditures among lottery states in the south pp. 534-553

Rodney E. Stanley and P. Edward French

Measuring the impact of casino proceeds on total per pupil expenditures for education in Mississippi pp. 554-569

P. Edward French and Rodney E. Stanley

The recent adoption of the voluntary tax in the volunteer state pp. 570-588

P. Edward French and Rodney E. Stanley

Volume 16, issue 3, 2004

Rational expectations theory and macro budgetary decision-making: comparative analysis of Canada, UK, and USA pp. 316-356

Christopher G. Reddick

Symposium introduction pp. 358-361

John D. Wong

Supporting government performance by capturing the values and expertise of key stakeholders: a delphi/decision support system approach to local revenue planning pp. 362-376

Blue Wooldridge and H. Roland Weistroffer

Competition and economic development efforts in the garden state: perceptions of municipal public officials pp. 377-393

Donijo Robbins

A comprehensive approach to the assessment of tax increment financing (TIF) projects pp. 394-412

Thomas G. Johnson and James K. Scott

The fiscal impact of economic growth and development on local government revenue capacity pp. 413-423

John D. Wong

Regime transition and economic development: the question of “who’s on first?” pp. 424-453

John D. Wong and Maurice G. Pritz

Volume 16, issue 2, 2004

Improving the current status of school performance reporting pp. 147-170

Marc A. Rubin

Special assessments in florida cities and counties; dodging amendment 10? pp. 171-187

Theodore J. Stumm and Pamela Pearson Mann

Models of budgetary decision making: symposium introduction pp. 189-192

Jane Beckett Camarata

Form of government and per capita expenditures: an evaluation of small cities and towns pp. 193-209

P. Edward French

Aligning priorities in local budgeting processes pp. 210-227

Aimee Franklin and Carol Ebdon

To file or not to file: the causes of municipal bankruptcy in the united states pp. 228-256

Keeok Park

Affirmative action in higher education: costs, benefits, and implementation pp. 257-276

RaJade M. Berry

Volume 16, issue 1, 2004

Rationality, accountability reform and accounting for land under roads in an australian local government pp. 1-18

Zahirul Hoque

China's fiscal reform: the issue of extra budgeting pp. 19-39

Marc Holzer and Mengzhong Zhang

State and local fiscal structures and fiscal stress pp. 40-61

Hannarong Shamsub and Joseph B. Akoto

Symposium on revenue challenges, practices, and trends for the new millennium, part II pp. 62-136

John D. Wong

The prospects for general sales taxation in american state and local government finance: challenges for a fiscal workhorse unready for the new millennium pp. 63-79

John Mikesell

Factors leading to state participation in the streamlined sales tax project pp. 80-108

Amna C. Cameron

Changes in state tax structures: true comprehensive reform or artifacts of incrementalism? pp. 109-136

Gabriela S. Wolfson and Merl M. Hackbart