Journal: Journal of Public Budgeting, Accounting and Financial Management

Found 180 papers in total
Long-run and short-run budgeting: empirical evidence for Canada, UK, and USA
Long-run and short-run budgeting: empirical evidence for Canada, UK, and USA
2003,
This paper tests public budgeting as a long-run and short-run process; political...
Fiscal decentralization in Southeast Asia
Fiscal decentralization in Southeast Asia
2003,
Fiscal decentralization is currently very popular and is being undertaken in many...
Fiscal autonomy of Korean local governments and intergovernmental relations in the 1990s
Fiscal autonomy of Korean local governments and intergovernmental relations in the 1990s
2003,
This paper reviews Korean intergovernmental relations in the 1990s with an emphasis on...
Central–local relations in the People's Republic of China
Central–local relations in the People's Republic of China
2003,
This paper examines China's central–local relations and their impact on China's...
Appraisal of the efficiency of subsidies granted by Spanish Public Authorities for generating electricity using wind energy
Appraisal of the efficiency of subsidies granted by Spanish Public Authorities for generating electricity using wind energy
2003,
This paper aims to analyze efficiency of the subsidies granted by the Spanish...
An examination of rating agency explanations for credit rating changes in the hospital sector
An examination of rating agency explanations for credit rating changes in the hospital sector
2003,
This study examines rating agency explanations that accompany changes in credit...
The evolution of the Federal budget process
The evolution of the Federal budget process
2003,
The federal budget process is a compilation of many rules and procedures, enacted...
Budgetary decision making in the twentieth century: Theories and evidence
Budgetary decision making in the twentieth century: Theories and evidence
2003,
Three rival internal change theories of budgeting have characterized the twentieth...
Biennial budgeting debates in Congress: 1977–2000
Biennial budgeting debates in Congress: 1977–2000
2003,
Biennial budgeting and appropriations cycles have been a popular idea among many...
Dutch private sector and local government accounting regulations: A comparison
Dutch private sector and local government accounting regulations: A comparison
2002,
This paper addresses the Dutch Regulations on Government Accounting as far as local...
Accounting developments of Spanish Local Governments: An international comparison
Accounting developments of Spanish Local Governments: An international comparison
2002,
This paper analyzes the developments of Spanish local government accounting. To...
Patterns of change: Information change and congressional budget deliberations revisited
Patterns of change: Information change and congressional budget deliberations revisited
2003,
How did the Planning Programming Budgeting System (PPBS), and the Congressional Budget...
An examination of the relationship between the municipal strategic plan and the capital budget and its effect on financial performance
An examination of the relationship between the municipal strategic plan and the capital budget and its effect on financial performance
2003,
Strategic planning in all sectors of government is currently experiencing greater use....
Local and regional accounting and reporting in Spain: An empirical outlook
Local and regional accounting and reporting in Spain: An empirical outlook
2003,
During the first half of the nineties, many accounting innovations and reforms have...
An examination of the effects of balanced budget laws on state borrowing costs
An examination of the effects of balanced budget laws on state borrowing costs
2002,
This study investigates the relationship between different levels of state balanced...
Institutional structures utilized in state revenue forecasting
Institutional structures utilized in state revenue forecasting
2002,
Approaches taken by states in their revenue forecasting are extremely diverse. This...
Toward a more ethical system of state and local government retirement funding
Toward a more ethical system of state and local government retirement funding
2002,
The deferred nature of retirement benefits provides public officials with a means of...
Budgeting structures and citizen participation
Budgeting structures and citizen participation
2002,
This paper reviews the literature concerning when and in what way citizen...
Beyond the public hearing: Citizen participation in the local government budget process
Beyond the public hearing: Citizen participation in the local government budget process
2002,
This study explores the use and effects of citizen participation in city budgeting....
The utilization and effectiveness of citizen advisory committees in the budget process of local governments
The utilization and effectiveness of citizen advisory committees in the budget process of local governments
2002,
This paper examines the role of citizen budget advisory committees in local government...
Reporting cash flows: An investigation of college and university compliance with SFAS No. 117
Reporting cash flows: An investigation of college and university compliance with SFAS No. 117
2002,
Reporting cash flows is a relatively recent development in college and university...
The death of the corporate tax
The death of the corporate tax
2002,
This paper suggests that the proliferation of highly sophisticated corporate tax...
The economics and politics of revenue reform: A case study
The economics and politics of revenue reform: A case study
2002,
The 1990s witnessed unprecedented economic growth and state revenue growth. Many...
Views from the field: Creating a place for authentic citizen participation in budgeting
Views from the field: Creating a place for authentic citizen participation in budgeting
2002,
Citizen participation in budgeting is often achieved by compliance with legal statutes...
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