Journal: Public Budgeting and Financial Management

Found 180 papers in total
Strategic capital budgeting and planning: Prospects at the county level
Strategic capital budgeting and planning: Prospects at the county level
1997,
This article explores the potential for integrated capital budgeting and strategic...
The implications of types of voter rationality for tax-cut initiatives
The implications of types of voter rationality for tax-cut initiatives
1997,
A computer simulation model is developed to determine the degree to which initiatives...
Leading factors affecting government expenditure change: The Korean case
Leading factors affecting government expenditure change: The Korean case
1997,
Today most capitalist countries are experiencing continuous expansion of the public...
Revenue generation and expenditure implications of municipal non-utility enterprises
Revenue generation and expenditure implications of municipal non-utility enterprises
1997,
Although municipal enterprise funds provide several advantages to cities in the...
General revenue sharing loss: Alabama local government fiscal responses
General revenue sharing loss: Alabama local government fiscal responses
1997,
This study explores linkage between Alabama local governments’ lost General...
Asset depletion on the balance sheet: An idea whose time has come?
Asset depletion on the balance sheet: An idea whose time has come?
1997,
This article explores the possible impact on cash flows and balance sheets of...
The state of capital budgeting in Louisiana’s local governments
The state of capital budgeting in Louisiana’s local governments
1997,
Given the requirement that increased political and fiscal pressures have forced local...
Capital budgeting in Dutch central government
Capital budgeting in Dutch central government
1997,
In Dutch central government, the unified budget has been adopted in the Government...
Budget deficits in China: Calculations, causes, and impacts
Budget deficits in China: Calculations, causes, and impacts
1996,
Since China began its market-oriented economic reform in 1979, government budget...
Ethical issues facing private, not-for-profit hospitals in the U.S.: The case of the Methodist Hospital System
Ethical issues facing private, not-for-profit hospitals in the U.S.: The case of the Methodist Hospital System
1996,
Pressures to contain costs have given private hospitals the economic incentive to...
Reengineering capital budgeting
Reengineering capital budgeting
1996,
This article illustrates the application of business process reengineering (BPR) to...
Democratizing the capital budget planning and project selection process at the local level: Assets and liabilities
Democratizing the capital budget planning and project selection process at the local level: Assets and liabilities
1996,
Historically, citizen input into the capital budgeting planning and project selection...
Capital decision-making: Analysis and judgment
Capital decision-making: Analysis and judgment
1996,
Quantitative analysis, the traditional technique for capital budgeting evaluation, is...
Contracting for 21st century infrastructure
Contracting for 21st century infrastructure
1996,
Contracting practice and theory is based upon a legal framework which impedes the...
The reporting of school district efficiency: The adequacy of ratio measures
The reporting of school district efficiency: The adequacy of ratio measures
1996,
Demands for accountability in education are not a new phenomenon, however, they have...
Attitudes towards debt-equity-swaps and privitatization of State-Owned Enterprises in Chile
Attitudes towards debt-equity-swaps and privitatization of State-Owned Enterprises in Chile
1996,
This study describes the privatization experience of Chile focusing primarily on the...
Municipal budgets: Governance, surveillance, and legitimation
Municipal budgets: Governance, surveillance, and legitimation
1996,
This study investigates the effect of instutitonal controls (governance), accounting...
An inquiry into the feasibility of a national accounting policy for public schools
An inquiry into the feasibility of a national accounting policy for public schools
1996,
The reactions to informal surveys conducted by the author about the effort to set a...
Waste not want not: School finance reform and educational equity in New Jersey
Waste not want not: School finance reform and educational equity in New Jersey
1996,
School finance reform is contentious. Critics charge that funds states provide to poor...
Service efforts and accomplishments reporting: A study of Texas public schools
Service efforts and accomplishments reporting: A study of Texas public schools
1996,
This study examined measures of service efforts and accomplishments for Texas public...
The effect of intergovernmental aid on city property taxes: New results for Minnesota
The effect of intergovernmental aid on city property taxes: New results for Minnesota
1996,
An earlier study found that certain Minnesota state aid programs stimulated city...
Fund accounting and capital budgeting: European experiences
Fund accounting and capital budgeting: European experiences
1996,
Budgets have to meet a number of principles in order to fulfil their functions...
Revenus effort of local governments: Determinants, impacts, and policy implications
Revenus effort of local governments: Determinants, impacts, and policy implications
1996,
The literature on the revenue effort of local governments in the U.S. is deficient in...
Swords into plowshares: Some propositions on the prospects of peace dividends
Swords into plowshares: Some propositions on the prospects of peace dividends
1996,
This essay offers a number of propositions about the size, pace, and distribution of...
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