Journal: Journal of Public Budgeting, Accounting and Financial Management

Found 180 papers in total
The improving efficiency of university health consortium hospitals
The improving efficiency of university health consortium hospitals
2007,
This study evaluates the efficiency of teaching hospitals using a variable returns to...
The impact of performance budgeting on state budget outcomes
The impact of performance budgeting on state budget outcomes
2008,
Little empirical analysis has occurred of the influence of performance-based budgeting...
An approach to evaluating relative effectiveness in non-profit institutions
An approach to evaluating relative effectiveness in non-profit institutions
2008,
We present, in this study, a method for comparing the relative effectiveness of...
Real options and public sector capital project decision-making
Real options and public sector capital project decision-making
2007,
Capital budgeting decisions are among the most important decisions that a public...
Local government revenue forecasting: the California county experience
Local government revenue forecasting: the California county experience
2007,
This article seeks to (1) identify forecasting techniques used to estimate taxable...
State resource allocation and budget formats: towards a hybrid model
State resource allocation and budget formats: towards a hybrid model
2007,
This article evaluates quantitatively the impact of four common budget approaches on...
Indicators of revenues and expenditures of state and local governments: a measurement model approach
Indicators of revenues and expenditures of state and local governments: a measurement model approach
2007,
Government fiscal officers, practitioners and policy makers constantly deal with...
Public risk management: development and financing
Public risk management: development and financing
2007,
Public risk management is a relatively new but important element of public management...
The accessibility of financial reporting of U.S. municipalities on the Internet
The accessibility of financial reporting of U.S. municipalities on the Internet
2007,
In recent years accounting standard setters and professional bodies have issued...
Institutional root of the Chinese budget crisis: fiscal decline and unbalanced central–local relationship
Institutional root of the Chinese budget crisis: fiscal decline and unbalanced central–local relationship
2007,
Although the Chinese economy has experienced a strong and rapid growth due to the...
Executive compensation in nonprofit organizations: evaluating Texas independent school districts using structural equation modellng
Executive compensation in nonprofit organizations: evaluating Texas independent school districts using structural equation modellng
2006,
The purpose of this paper is to model the determinants of executive compensation of...
Budgeting under central economic planning in China, 1949-1978
Budgeting under central economic planning in China, 1949-1978
2006,
This paper examines public budgeting in the first 30 years of China under central...
Assessing China's 1994 fiscal reforms: an intermediate report
Assessing China's 1994 fiscal reforms: an intermediate report
2006,
To boost the fiscal revenue, i.e., government revenue over GDP and central government...
Zero-based budgeting in China: experiences of Hubei Province
Zero-based budgeting in China: experiences of Hubei Province
2006,
Sometimes regarded as the best method of prioritizing budgetary expenditures,...
The international situation vis-à-vis the adoption of accrual budgeting
The international situation vis-à-vis the adoption of accrual budgeting
2005,
In this paper an analysis is made of significant accounting and budgetary reforms that...
Fiscal decentralization and fiscal equalization within regions: the case of Russia
Fiscal decentralization and fiscal equalization within regions: the case of Russia
2005,
The impact of fiscal decentralization on equalization between regions has received...
Consistent underestimation bias, the asymmetrical loss function, and homogeneous sources of bias in state revenue forecasts
Consistent underestimation bias, the asymmetrical loss function, and homogeneous sources of bias in state revenue forecasts
2005,
One component of revenue forecast error has been attributed to the phenomenon of...
Revenue forecasting accuracy in Ohio local governments
Revenue forecasting accuracy in Ohio local governments
2005,
Fiscal stress has forced Ohio local governments to pay increasing attention to the...
Sources of error in state revenue forecasts or how can the forecast possibly be so far off
Sources of error in state revenue forecasts or how can the forecast possibly be so far off
2005,
State and federal revenues fell well short of projections in 2002. While revenues...
The determinants of perceived audit quality and auditee satisfaction in local government
The determinants of perceived audit quality and auditee satisfaction in local government
2006,
Prior research addresses relationships between audit attributes and perceptions of...
The chicken or the egg: A recent history of public opinion and tax reform in Florida
The chicken or the egg: A recent history of public opinion and tax reform in Florida
2006,
Public dislike of taxes led to tax revolt and tax reform. Despite the connection...
Altruism, accountability, and transparency: Cooperative aspirations in contemporary state-level budgeting
Altruism, accountability, and transparency: Cooperative aspirations in contemporary state-level budgeting
2006,
Niskanen established an influential and enduring model of bureaucrats as budget...
Evolutionary theory of routine: its role in results-based management
Evolutionary theory of routine: its role in results-based management
2006,
Research has demonstrated that public organizations commonly adopt performance...
Procedural complexity of tax administration: the road fund case
Procedural complexity of tax administration: the road fund case
2006,
This paper examines the relationship between the procedural tax administration system...
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