Journal: Journal of Public Budgeting, Accounting and Financial Management

Found 180 papers in total
A dynamic method of citizen preference revelation
A dynamic method of citizen preference revelation
2002,
In this article we explore two citizen-based approaches to solving the problem of...
The challenge to improve citizen participation in public budgeting: A discussion
The challenge to improve citizen participation in public budgeting: A discussion
2002,
This article considers the recent emphasis on the importance and value of citizen...
Accounting and auditing for local governments in the US and the UK
Accounting and auditing for local governments in the US and the UK
2002,
This paper offers a comparison of local government accounting and auditing in the US...
Lotteries, the American states and the federal government: A formula for perpetual success or inevitable destruction in education policy?
Lotteries, the American states and the federal government: A formula for perpetual success or inevitable destruction in education policy?
2002,
Lotteries have gained immense popularity for enhancing fiscal resources for social...
Performance budgeting – the next budgetary answer. But what is the question?
Performance budgeting – the next budgetary answer. But what is the question?
2002,
In the world of public budgeting, ideas and concepts often come, go, and then...
Interstate fiscal disparities among American states: Its general trend during 1970–1996 and its implications to the 1996 welfare reform
Interstate fiscal disparities among American states: Its general trend during 1970–1996 and its implications to the 1996 welfare reform
2002,
This article discusses interstate fiscal disparities in the context of welfare reform....
Cash management practices in Louisiana municipalities
Cash management practices in Louisiana municipalities
2002,
In this paper, we examine the cash management practices in the State of Louisiana and...
Court strategies in the appropriations process: The Oklahoma case
Court strategies in the appropriations process: The Oklahoma case
2002,
Little is known about the strategies used by state courts during the appropriations...
Pricing public information: The case of Norwegian government policymaking
Pricing public information: The case of Norwegian government policymaking
2002,
A paradox seems to emerge when public information is priced without associated costs...
Prison privatization and public budgeting: A meta-analysis of the literature
Prison privatization and public budgeting: A meta-analysis of the literature
2001,
Corrections is one of the largest growth industries of the 1990s. Correctional budgets...
Public sector decentralization, accountability and financial reporting in New Zealand
Public sector decentralization, accountability and financial reporting in New Zealand
2001,
This paper presents a practical examination of New Zealand public sector...
Opportunities for reducing deliquencies and defaults in federal housing credit programs: A review of new technologies and promising practices
Opportunities for reducing deliquencies and defaults in federal housing credit programs: A review of new technologies and promising practices
2001,
New technologies offer opportunities and create new risks for programs of the Federal...
Improving performance and accountability at the Forest Service: Overcoming the politics of the budgetary process and improving budget execution
Improving performance and accountability at the Forest Service: Overcoming the politics of the budgetary process and improving budget execution
2001,
Recent disclosure of systematic shortcomings in financial management and budget...
Exploring within-year budget adjustments in small to medium-size cities in West Virginia
Exploring within-year budget adjustments in small to medium-size cities in West Virginia
2001,
This study examined within-year budget execution based on data from small and...
The logic of estimation: describing the budgetary work of program managers
The logic of estimation: describing the budgetary work of program managers
2001,
In estimating budgetary needs, public managers focus on the major elements in delivery...
Budgeting and fiscal management in transitional countries
Budgeting and fiscal management in transitional countries
2001,
The breadth and pace of fiscal management reform in countries in transition (CITs) has...
Reforming budgetary processes and procedures in countries of the former Soviet Union – experiences in Azerbaijan and the Central Asian Republics
Reforming budgetary processes and procedures in countries of the former Soviet Union – experiences in Azerbaijan and the Central Asian Republics
2001,
With economic restructuring came an obvious need to reform budgetary and fiscal...
Performance measurement as budgetary reform in the Singapore Civil Service
Performance measurement as budgetary reform in the Singapore Civil Service
2001,
The article examines two recent and related reforms in the Singapore Civil Service:...
Chaos in Russian budgeting as a product of institutional design: The failure of unlinked dual-channel institutions
Chaos in Russian budgeting as a product of institutional design: The failure of unlinked dual-channel institutions
2001,
Chaos in the Russian federal budget process is largely a product of institutional...
The anatomy of a budget recommendation
The anatomy of a budget recommendation
2000,
How analysts make recommendations to the budget director and governor depends partly...
Assessing rational-choice models of budgeting – from budget-maximising to bureau-shaping: A case study of British local government
Assessing rational-choice models of budgeting – from budget-maximising to bureau-shaping: A case study of British local government
2000,
This article assesses a rational-choice model of bureaucratic behaviour – the...
Decision-making tools for public productivity improvement: A comparison of DEA to cost-benefit and regression analyses
Decision-making tools for public productivity improvement: A comparison of DEA to cost-benefit and regression analyses
2000,
The long tradition in the public sector of introducing decision-making tools that then...
Budget decision making at the grass-root's level
Budget decision making at the grass-root's level
2001,
What drives decision processes in public administration? Decisions made in the public...
State institutions and city property taxes: Revisiting the effects of the tax revolt
State institutions and city property taxes: Revisiting the effects of the tax revolt
2000,
Cities' reliance on property taxes has declined since the 1970s. This shift has been...
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