Journal: Public Budgeting and Financial Management

Found 180 papers in total
Financing health care in Scotland: The impact of the purchaser provider model
Financing health care in Scotland: The impact of the purchaser provider model
1995,
The health care system in Scotland, as in the rest of the United Kingdom, is in the...
Forecasting the federal budget with time-series analysis
Forecasting the federal budget with time-series analysis
1995,
This paper demonstrates a simple, yet interesting application of a multivariate...
Another look at auditing by the state governments
Another look at auditing by the state governments
1995,
Agency theory suggests that incentives to monitor elected officials depend in part on...
Municipal bond investors and bureaucrats: An analysis of economic and political incentives
Municipal bond investors and bureaucrats: An analysis of economic and political incentives
1995,
A municipal bond market model and a capital spending model are developed to examine...
Audit costs of small cities in an unregulated audit market environment
Audit costs of small cities in an unregulated audit market environment
1994,
This study provides public administrators with an introduction into research of the...
The pricing relationship of audits and related services in municipal governments
The pricing relationship of audits and related services in municipal governments
1994,
For private sector organizations, Palmrose and Simunic document a positive...
Budgeting concepts and processes: Perceived value for state budgeting
Budgeting concepts and processes: Perceived value for state budgeting
1994,
State budgeting processes and decision making have been the subject of numerous...
Learning to live with public expenditure: Politics and budgeting in Britain since 1976
Learning to live with public expenditure: Politics and budgeting in Britain since 1976
1994,
Budgetary reform in the U.K. since the International Monetary Fund intervention under...
Post-1970 ‘budgetary cooperation’ between central and local government in Denmark
Post-1970 ‘budgetary cooperation’ between central and local government in Denmark
1995,
As the result of a major local government reform in 1970, most welfare functions in...
Classification models and municipal bond ratings
Classification models and municipal bond ratings
1994,
Bond rating studies have received and continue to receive considerable attention in...
Importance of local initiative in targeting of federal aid: The case of UDAGs
Importance of local initiative in targeting of federal aid: The case of UDAGs
1994,
Much of the literature on targeting of federal grants to the most needy local...
Public sector research in accounting: A review and synthesis
Public sector research in accounting: A review and synthesis
1994,
Accounting researchers have performed many studies related to public sector budgeting...
The viability and adoptability of presidential line-item veto: The perceptions of professional experts
The viability and adoptability of presidential line-item veto: The perceptions of professional experts
1994,
This study examines public budgeting experts’ perception on the viability and...
The association between state audit budgets and specialized audit inputs
The association between state audit budgets and specialized audit inputs
1994,
The relationship between the size of a state audit budgets, audit responsibilities,...
Determinants and consequences of management accounting system choice: An empirical analysis
Determinants and consequences of management accounting system choice: An empirical analysis
1994,
This paper develops and tests a descriptive model of management accounting system...
Budgeting as informed guess work: Has the German budgetary process lost direction?
Budgeting as informed guess work: Has the German budgetary process lost direction?
1994,
Budgeting in Germany is characterized by procedural continuities which have developed...
Public expenditure policies in Spain for the 1990s: Structural changes, social demands and the budgetary process
Public expenditure policies in Spain for the 1990s: Structural changes, social demands and the budgetary process
1994,
Over the last fifteen years, Spain has undergone a profound transformation in almost...
Fiscal accountability: The Dutch experience
Fiscal accountability: The Dutch experience
1994,
Before 1980 accountability was hardly addressed in Dutch politics. Illustrative is...
Recent developments in public financial management in the European Community: A comparative analysis
Recent developments in public financial management in the European Community: A comparative analysis
1994,
This article identifies major public financial management developments in the European...
Fiscal noting reconsidered: The experience of the states with mandate cost estimation
Fiscal noting reconsidered: The experience of the states with mandate cost estimation
1994,
Ten years after the first comprehensive review of fiscal noting in the states,...
The political economy of city life cycles: A comparative analysis of services, expenditures and revenues
The political economy of city life cycles: A comparative analysis of services, expenditures and revenues
1994,
This paper updates and expands Norton’s 1979 study of the political economy of...
Political management and economic policy reform: An exploration of structural adjustment experience
Political management and economic policy reform: An exploration of structural adjustment experience
1994,
This article analyzes the economic policy reform experience of three less developed...
Judgmental vs. time series vs. deterministic models in local revenue forecasting: A Florida case study
Judgmental vs. time series vs. deterministic models in local revenue forecasting: A Florida case study
1994,
This article presents a study of revenue forecasting in a Florida municipal...
Information and municipal expenditures: Is monitoring effective in reducing overspending?
Information and municipal expenditures: Is monitoring effective in reducing overspending?
1994,
Municipal financial decisions involve the interaction of political actors (including...
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