Journal of Public Budgeting, Accounting & Financial Management

1994 - 2024

Current editor(s): Dr Giuseppe Grossi

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Volume 19, issue 4, 2007

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

Volume 19, issue 3, 2007

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

Volume 19, issue 2, 2007

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

Volume 19, issue 1, 2007

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

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

Beyond the limits of recreation: social costs of gambling in Southern Nevada pp. 62-93

William N. Thompson and R. Keith Schwer

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