Journal of Public Budgeting, Accounting & Financial Management

1994 - 2024

Current editor(s): Dr Giuseppe Grossi

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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

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

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

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

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

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

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

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