Journal: Journal of Public Budgeting, Accounting and Financial Management

Found 180 papers in total
Information asymmetry and municipal revenue bonds
Information asymmetry and municipal revenue bonds
1999,
This paper provides theoretical arguments for the existence of, and measurement of,...
A cost efficiency analysis of school districts: Is larger more efficient?
A cost efficiency analysis of school districts: Is larger more efficient?
1998,
Can school districts become too large whereby their size exceeds their point of...
Resource allocation in New York state long-term care facilities: Changes over time and ownership differences
Resource allocation in New York state long-term care facilities: Changes over time and ownership differences
1998,
This paper looks at resource allocation in New York state long-term care facilities....
The determinants of monitoring costs in not-for-profit organizations
The determinants of monitoring costs in not-for-profit organizations
1998,
This research uses data from 2,470 not-for-profit-organizations (NFPOs) to examine the...
The effect of public versus private decision environment on the use of the net present value investment criterion
The effect of public versus private decision environment on the use of the net present value investment criterion
1998,
Public and private sector managers make investment decisions under uncertainty....
Budgeting in Hungary during the democratic transition
Budgeting in Hungary during the democratic transition
1998,
The transition to democracy and a free market economy in Hungary and other Central...
Capital charges and capital expenditure decisions in core government
Capital charges and capital expenditure decisions in core government
1998,
The application of capital charges to core government agencies (those which produce...
Proportional pricing: An equitable method of expanding the Prospective Payment System to non-Medicare payers
Proportional pricing: An equitable method of expanding the Prospective Payment System to non-Medicare payers
1998,
There has been increased interest in expanding the Medicare Prospective Payment System...
Performance budgeting resuscitated: Why is it still inviable?
Performance budgeting resuscitated: Why is it still inviable?
1998,
Performance budgeting had been tried once and failed. Is there any reason to believe...
Characteristics associated with audit delay in the monitoring of low income housing projects
Characteristics associated with audit delay in the monitoring of low income housing projects
1998,
Federal agencies rely heavily on the annual audit report to monitor the stewardship of...
In search of decentralization and deconcentration: Local autonomy and fiscal reform in Korea
In search of decentralization and deconcentration: Local autonomy and fiscal reform in Korea
1998,
Decentralization initiatives that focus mainly on electoral and political processes...
Public budgeting and financial management in Sub-Saharan Africa: A critical survey
Public budgeting and financial management in Sub-Saharan Africa: A critical survey
1998,
The survey of Sub-Saharan countries shows that after nearly two decades of stagnation,...
Public expenditure management in Asian countries
Public expenditure management in Asian countries
1998,
Expenditure management practices in Asia shows that these vary from the...
Recent budgetary reforms in Singapore
Recent budgetary reforms in Singapore
1998,
The article examines recent reforms in the financial and resource management of...
Tax decision making in municipal governments: Citizens' reactions to outcomes and procedures
Tax decision making in municipal governments: Citizens' reactions to outcomes and procedures
1997,
This study examined the effects of (a) the personal favorability of the outcome of a...
Iranian government budgets: An analysis
Iranian government budgets: An analysis
1997,
The Iranian Constitution of 1979 greatly enhanced the role of the government in regard...
The political economy of budgeting in Africa, 1971–1991
The political economy of budgeting in Africa, 1971–1991
1997,
This paper uses times series cross national data and the Hicks–Kubisch...
Prerequisites for successful fiscal reform: Some preliminary results
Prerequisites for successful fiscal reform: Some preliminary results
1997,
This paper examines whether any relationship exists between success or failure of...
Fiscal indicators for economic growth: The government own saving concept re-examined
Fiscal indicators for economic growth: The government own saving concept re-examined
1997,
The search for ways to protect growth while accommodating necessary expenditure cuts...
The revenue assignment problem: Ends, means, and constraints
The revenue assignment problem: Ends, means, and constraints
1997,
This paper examines tax assignment, which level of government should tax what, and...
Comparative financing costs for competitive and negotiated Pennsylvania school district bonds
Comparative financing costs for competitive and negotiated Pennsylvania school district bonds
1997,
This article summarizes a study that examined the overall financing costs of...
The power of the purse
The power of the purse
1997
In addition to a thorough review of the congressional structure and procedures for...
The financial evaluation process of RFPs in the gaming selection process
The financial evaluation process of RFPs in the gaming selection process
1997,
Many new gaming jurisdictions with limited licenses have used ‘Request For...
Public investment, productivity, and economic growth in developing countries
Public investment, productivity, and economic growth in developing countries
1997,
This paper estimates a neoclassical model of growth in which investment is separated...
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