Journal: Journal of Public Budgeting, Accounting and Financial Management

Found 180 papers in total
Government purchasing: An evolving profession?
Government purchasing: An evolving profession?
2000,
As government organizations step hopefully into a new century, among the challenges...
Fraud in the governmental and private sectors
Fraud in the governmental and private sectors
2000,
The objective of this paper is to identify and provide a description, assessment, and...
Centralized vs. decentralized purchasing: Current trends in governmental procurement practices
Centralized vs. decentralized purchasing: Current trends in governmental procurement practices
2000,
Today most public sector purchasing processes are in transition. In the face of...
Benchmarking as a performance management tool: Experiences among municipalities in North Carolina
Benchmarking as a performance management tool: Experiences among municipalities in North Carolina
2000,
Benchmarking takes three distinct forms in the public sector, each serving a different...
Benchmarking and cost accounting: The North Carolina approach
Benchmarking and cost accounting: The North Carolina approach
2000,
Benchmarking is a management tool that promotes process improvement. By comparing...
The role of survey research in the benchmarking process
The role of survey research in the benchmarking process
2000,
As more state and local governments and agencies embrace strategic planning as a means...
Local government performance through the eyes of citizens
Local government performance through the eyes of citizens
2000,
Citizens generally do not have a good understanding of local government and...
Performance measurement: A local government response
Performance measurement: A local government response
2000,
Previous research has indicated that municipalities regularly collect performance...
Conditions to implement outcome-oriented performance budgeting: Some empirical evidence
Conditions to implement outcome-oriented performance budgeting: Some empirical evidence
1999,
This study discusses conditions for effectively implementing outcome-oriented...
How agency conditions facilitate and constrain performance-based program systems: A qualitative inquiry
How agency conditions facilitate and constrain performance-based program systems: A qualitative inquiry
1999,
This paper examines how administrators in two very different Florida state agencies...
Implementing Florida's performance and accountability act: A focus on program measurement and evaluation
Implementing Florida's performance and accountability act: A focus on program measurement and evaluation
1999,
The 1990s brought major budget and management reform to the State of Florida. Foremost...
The impact of tax increment financing programs on local economic development
The impact of tax increment financing programs on local economic development
1999,
The Tax Increment Financing (TIF) method has achieved widespread popularity as a...
You get what you pay for: Agency resources and local economic development policies
You get what you pay for: Agency resources and local economic development policies
1999,
This paper examines the relationship between and the effects of resource allocation...
Developments in central government budgeting in Botswana
Developments in central government budgeting in Botswana
1999,
Botswana's budgeting system has historically grown from the position of dependence on...
The hidden process of budgeting: Execution
The hidden process of budgeting: Execution
1999,
Despite great attention paid to budget execution in the last decades by practitioners,...
Managing public resources: Budget execution
Managing public resources: Budget execution
1999,
Much of the budgeting literature has focused on the questions of ‘how’...
When citizen expectations conflict with budgetary reality: Discontinuity between the public's demand for services and its willingness to pay taxes
When citizen expectations conflict with budgetary reality: Discontinuity between the public's demand for services and its willingness to pay taxes
1999,
The tension between demand for services and willingness to pay for those services,...
A review of statistical techniques in measuring efficiency
A review of statistical techniques in measuring efficiency
1999,
In the world of corporate downsizing and government cutbacks, the ability to measure...
Determinates of irregularities reported by audits of a federal loan program
Determinates of irregularities reported by audits of a federal loan program
1999,
The study examines audit reports of a federal loan program which has a high incidence...
Can continuation of GSE status for the farm credit system be justified?
Can continuation of GSE status for the farm credit system be justified?
1999,
This article reviews the development and future of the Farm Credit System (FCS) as a...
Implications of the privatization of Sallie Mae
Implications of the privatization of Sallie Mae
1999,
In 1997, Congress enacted legislation to transition the Student Loan Marketing...
Estimating and managing the federal subsidy of Fannie Mae and Freddie Mac: Is either task possible?
Estimating and managing the federal subsidy of Fannie Mae and Freddie Mac: Is either task possible?
1999,
Fannie Mae and Freddie Mac receive explicit and implicit off-budget subsidies from the...
Fannie Mae and Freddie Mac as investor-owned public utilities
Fannie Mae and Freddie Mac as investor-owned public utilities
1999,
There are striking similarities between publicly-held government-sponsored enterprises...
Accountability of government sponsored enterprises
Accountability of government sponsored enterprises
1999,
Government sponsored enterprises (GSEs) are federally chartered, privately owned...
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