Journal of Public Budgeting, Accounting & Financial Management

1994 - 2025

Current editor(s): Dr Giuseppe Grossi

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Volume 15, issue 4, 2003

Personal social media usage and its impact on administrative accountability: an exploration of theory and practice pp. 469-495

Karabi C. Bezboruah and Martinella M. Dryburgh

The contribution of organizational justice in budget decision-making to federal managers' organizational commitment pp. 505-524

Andrew Blair Staley, Barbara Dastoor, Nace R. Magner and Chandler Stolp

Citizen surveys: a component of the budgetary process pp. 525-541

Wendy L. Hassett and Douglas J. Watson

Accounting for hybridity: accrual budgeting in the dutch central government pp. 542-564

Nico P. Mol and Johan A.M. de Kruijf

The property tax and public education: are state-initiated tax cuts sustainable? pp. 593-621

Nancy McCarthy Snyder

Beyond the property tax: local government revenue diversification pp. 622-648

John R. Bartle, Carol Ebdon and Dale Krane

Volume 15, issue 3, 2003

Toward a framework for managing high-risk government outsourcing: field research in three italian municipalities pp. 215-247

Emanuele Padovani and David W. Young

Kentucky property insurance surtax revenue: a comparison of alternative forecasting models pp. 339-353

James Payne and Ken Schwendeman

Long-run and short-run budgeting: empirical evidence for canada, uk, and usa pp. 354-379

Christopher G. Reddick and Seid Y. Hassan

Fiscal autonomy of korean local governments and intergovernmental relations in the 1990s pp. 414-437

Pan S. Kim and Jae-Young Kim

New federalism: impact on state and local governments pp. 466-486

Kathleen K. Anders and Curtis A. Shook

Volume 15, issue 2, 2003

Appraisal of the efficiency of subsidies granted by spanish public authorities for generating electricity using wind energy pp. 155-175

Lucía Isabel García-Cebrián

An examination of rating agency explanations for credit rating changes in the hospital sector pp. 176-201

Kreag Danvers

Symposium introduction pp. 202-326

Janet M. Kelly

The evolution of the federal budget process pp. 239-250

Barry Anderson, Sandy Davis and Theresa Gullo

Budgetary decision making in the twentieth century: theories and evidence pp. 251-274

Christopher G. Reddick

Biennial budgeting debates in congress: 1977-2000 pp. 275-308

Robert G. Boatright

The long view: lasting (and fleeting) reforms in public budgeting in the twentieth century pp. 309-326

Janet M. Kelly

The evolution of government-business relations: symposium introduction pp. 336-341

Montgomery Van Wart

Volume 15, issue 1, 2003

Patterns of change: information change and congressional budget deliberations revisited pp. 1-22

Alaa Aldin A. Ahmad, Gloria A. Grizzle and Carole D. Pettijohn

An examination of the relationship between the municipal strategic plan and the capital budget and its effect on financial performance pp. 23-40

Jane Beckett-Camarata

Accounting for contributions: a proposal to narrow differences between fasb and gasb requirements pp. 41-65

John Engstrom

Symposium on local government accounting reforms in Europe: part II pp. 66-145

Johan Christiaens

Local and regional accounting and reporting in spain: an empirical outlook pp. 67-91

Bernardino Benito, Vicente Montesinos and José Manuel Vela

Accrual accounting reforms in belgian local governments: a comparative examination pp. 92-109

Johan Christiaens

Local government accounting system reform in italy: a critical analysis pp. 110-145

Eugenio Caperchione

Volume 14, issue 3, 2002

Reporting cash flows: an investigation of college and university compliance with SFAS no. 117 pp. 331-359

Mary Fisher, Teresa Gordon, Marla Myers Kraut and David Malone

The death of the corporate tax pp. 361-393

Joel M. DiCicco

The economics and politics of revenue reform: a case study pp. 395-419

James R. Ramsey

Symposium on citizen participation in budgeting: part ii pp. 421-485

Gerald J. Miller and Kathe Callahan

Views from the field: creating a place for authentic citizen participation in budgeting pp. 423-444

Janet Foley Orosz

A dynamic method of citizen preference revelation pp. 445-461

Mark D. Robbins and Bill Simonsen

The challenge to improve citizen participation in public budgeting: a discussion pp. 463-485

Julia Beckett and Cheryl Simrell King

Volume 14, issue 2, 2002

An examination of the effects of balanced budget laws on state borrowing costs pp. 159-173

Cynthia Sneed

Institutional structures utilized in state revenue forecasting pp. 175-195

William Voorhees

Toward a more ethical system of state and local government retirement funding pp. 197-224

Daniel P. Mahoney

Exploratory study on employees’ motivation in the omani private banking sector pp. 208-220

Ahmed A. Al Araimi

Budgeting structures and citizen participation pp. 233-272

Gerald J. Miller and Lyn Evers

Beyond the public hearing: citizen participation in the local government budget process pp. 273-294

Carol Ebdon

The utilization and effectiveness of citizen advisory committees in the budget process of local governments pp. 295-319

Kathe Callahan

Volume 14, issue 1, 2002

Accounting and auditing for local governments in the U.S. and the U.K pp. 1-26

Gary Giroux, Rowan Jones and Maurice Pendlebury

Lotteries, the american states and the federal government: a formula for perpetual success or inevitable destruction in education policy? pp. 27-52

P. Edward French and Rodney E. Stanley

Performance budgeting-the next budgetary answer. but what is the question? pp. 53-73

Bernard Pitsvada and Felix LoStracco

Interstate fiscal disparities among american states: its general trend during 1970-1996 and its implications to the 1996 welfare reform pp. 75-93

Yuhua Qiao

Cash management practices in Louisiana municipalities pp. 95-116

Christie C. Onwujuba and Thomas D. Lynch

Court strategies in the appropriations process: the Oklahoma case pp. 117-136

James W. Douglas

Pricing public information: the case of Norwegian government policymaking pp. 137-149

Petter Gottschalk and Arne Krokan

Volume 12, issue 4, 2000

Governmental nonaudit services and choice of incumbent/non-incumbent CPA firm pp. 509-544

William Huffman, Inder K. Khurana, K. K. Raman and Earl R. Wilson

The relationships between public finance issues, financial management issues, and conditions of fiscal stress in small and rural governments: the case of west Virginia pp. 545-565

Michael John Dougherty, Kenneth A. Klase and Soo Geun Song

Symposium introduction pp. 567-568

Nicholas A. Giannatasio

The anatomy of a budget recommendation pp. 569-597

Kurt Thurmaier

Assessing rational-choice models of budgeting--from budget-maximising to bureaushaping: a case study of british local government pp. 598-624

Stephen Cope

Decision-making tools for public productivity improvement: a comparison of DEA to cost-benefit and regression analyses(1) pp. 625-648

Patria de Lancer Julnes

Volume 12, issue 3, 2000

Fraud in the governmental and private sectors pp. 345-369

Sarah A. Holmes, Jeffrey W. Strawser and Sandra T. Welch

Uncovering patterns of state short-term debt financing pp. 370-398

Paul C. Trogen

Centralized vs. decentralized purchasing: current trends in governmental procurement practices pp. 400-420

Clifford P. McCue and Jack T. Pitzer

Decentralization of the purchasing function in municipal government: a national survey pp. 421-440

Gerasimos A. Gianakis and XiaoHu Wang

Procuring technology: issues faced by public organizations pp. 441-461

Carole Pettijohn and Yuhua Qiao

Regulation vs. self-governed compliance in government procurement: the perceived impact of pp. 462-496

Kenneth Penska and Khi V. Thai

Volume 12, issue 2, 2000

Financial accounting reform in flemish municipalities: an empirical study of the comparability of the annual accounts pp. 177-204

Johan Christiaens

State institutions and city property taxes: revisiting the effects of the tax revolt pp. 205-229

Barbara Coyle McCabe

Government procurement: past and current developments pp. 231-247

Khi V. Thai and Rick Grimm

The public purchasing profession revisited pp. 248-271

Stephen B. Gordon, Stanley D. Zemansky and Alex Sekwat

Government purchasing: an evolving profession? pp. 272-290

Guy Callender and Darin Matthews

Governmental purchasing in the public policy process: orienting theory and practice pp. 291-306

Thomas A.P. Sinclair

Promises and pitfalls of contracting for public services: the lawa case pp. 307-332

Sandra M. Emerson

Volume 12, issue 1, 2000

A study of the effects of accountability and engagement risk on auditor materiality decisions in public sector audits pp. 1-21

David H. Sinason

The effects of voter control on budget outcomes pp. 23-43

Carol Ebdon

Local government performance through the eyes of citizens pp. 49-73

Mark A. Glaser and Robert B. Denhardt

Performance measurement: a local government response pp. 74-86

William C. Rivenbark and Janet M. Kelly

Benchmarking as a performance management tool: experiences among municipalities in North Carolina pp. 106-124

David N. Ammons

Benchmarking and cost accounting: the North Carolina approach pp. 125-137

William C. Rivenbark and K. Lee Carter

The role of survey research in the benchmarking process pp. 138-164

Michael W. Link and Robert W. Oldendick