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Content
March 2010, Volume 22, Issue 3
- 325-342 An income tax withholding model: Pervasiveness of overpayment
by Donald Lien & Pamela C. Smith - 343-375 United arab emirates federal budgetary process: The decision-making styles
by Ahmed Mustafa Elhussein Mansour - 376-406 Hey you never know: Selling state lotteries in America
by Robert M. Purtell & James W. Fossett - 407-430 State capital improvement programs and institutional arrangements for capital budgeting: The case of illinois
by Arwiphawee Srithongrung
March 2010, Volume 22, Issue 2
- 149-177 Conceptualizing Financial Condition In Local Government
by William C. Rivenbark & Dale J. Roenigk & Gregory S. Allison - 178-204 What hath the gasb wrought? the utility of the new reporting model: A national survey of local government finance officers
by Howard A. Frank & Gerasimos A. Gianakis - 206-226 In The Shadow Of Corporate Scandal: The Use Of Audit Committees In U.S. Local Governments
by David S. T. Matkin - 227-249 The Adoption Of Gasb 34 In Small, Rural, Local Governments
by Patricia A. Patrick - 250-271 Accounting innovations: A contingent view on italian local governments
by Eugenio Anessi-Pessina & Greta Nasi & Ileana Steccolini
March 2010, Volume 22, Issue 1
- 1-45 Sources of interest cost savings realized through state bond banking: A case of market segmentation
by Paul L. Solano - 47-51 Symposium introduction
by Odd J. Stalebrink & John F. Sacco - 52-83 Audited financial statements in the federal government: Intentions, outcomes and on-going challenges for management and policy-making
by Douglas A. Brook - 84-111 The Uncertain Future Of Accountability Reporting
by Sam M. McCall & William Earle Klay - 112-133 Governmental accounting, global markets and ideologies: A historical study of state and local practices in the united states
by John F. Sacco & Odd J. Stalebrink
March 2009, Volume 21, Issue 4
- 501-523 Is there a ‘gaap gap’? a politico-economic model of municipal accounting policy
by Deborah A. Carroll & Justin Marlowe - 524-549 The relationship between risk and homeland security financing: a survey of florida city managers and fire chiefs
by Christopher G. Reddick & Howard A. Frank - 550-577 Stabilization fund strategies in massachusetts: a survey of chief financial officers
by Douglas Snow & Gerasimos Gianakis - 578-616 A predictive model of fiscal distress in local governments
by John M. Trussel & Patricia A. Patrick - 617-644 Continuing the search for a theory of public budgeting
by Joan M. Gibran & Alex Sekwat
March 2009, Volume 21, Issue 3
- 337-365 A descriptive case study of the greene county, alabama bankruptcy
by Keren Deal & Judith Kamnikar & Edward Kamnikar - 368-392 Less is more: exploring citizen-based financial reporting in local government
by Kathryn Kloby - 392-425 All mega-projects are local? citizen participation lessons from the big dig
by Domonic A. Bearfield & Melvin J. Dubnick - 426-453 Citizens, budgets and performance measures: a case study of west hartford, connecticut
by Mark D. Robbins & Bill Simonsen & Emily Shepard - 454-483 Participatory budgeting in north america: the case of guelph, canada
by Elizabeth Pinnington & Josh Lerner & Daniel Schugurensky
March 2009, Volume 21, Issue 2
- 165-197 Assessing the change in financial condition: an analysis of panel data from u.s. states
by XiaoHu Wang & Kuotsai Tom Liou - 198-222 Determining the revenue-maximization tax rate for states with legalized corporate casino gambling
by Chimezie Ozurumba & Younhee Kim - 223-246 Generating the public financial management knowledge base: analyzing method and direction as a sub-discipline of public administration
by Howard A. Frank & Philip C. Christian & Gina Scutelnicu - 248-253 Symposium introduction
by Kathe Callahan & Kaifeng Yang - 254-288 Fiscal transparency and authentic citizen participation in public budgeting: the role of third-party intermediation
by Jonathan B. Justice & Cumhur Dülger - 289-317 Citizen participation in the budget process: the effect of city managers
by Yahong Zhang & Kaifeng Yang
March 2009, Volume 21, Issue 1
- 1-16 The diligence of audit committees in the healthcare sector
by Thomas E. Vermeer & K. Raghunandan & Dana A. Forgione - 17-35 Determinants of local government revenue forecasting practice: empirical evidence from florida
by Howard A. Frank & Yongfeng Zhao - 37-41 Funding and achievement issues in education finance: symposium introduction
by Rodney Stanley - 42-57 State lotteries and education: do they really fix the education quagmire?
by Charles E. Menifield & Joy Clay & Casey Lawhead - 58-82 Measuring the impact of reservation gaming revenues on native american education achievement
by Teresa Joy Clay - 83-104 The impact of legalized casino gambling on state education spending displacement
by Chimezie Ozurumba - 105-124 Assessing the impact of perceived school board effectiveness on financing k-12 education in tennessee
by P. Edward French - 125-148 Rural education finance and achievement among southern black belt school districts
by Rodney E. Stanley & Gary L. Peevely
March 2008, Volume 20, Issue 4
- 419-438 Entrepreneurial spirit in government managed enterprises: evidence from the U.S. general aviation airports
by Vitaly S. Guzhva & Massoud Bazargan & David A. Byers - 439-452 The association between government expenditure and economic growth: granger causality test of us data, 1947-2002
by Louis Chih-hung Liu & Chiehwen Ed Hsu & Mustafa Z. Younis - 439-465 Enhancing accountability: should regulations similar to sarbanes-oxley be expanded to the local sector?
by Howard A. Frank & Douglas R. Fink - 466-483 Debt-related derivative usage by u.s. state and municipal governments and evolving financial reporting standards
by Louis J. Stewart & Carol A. Cox - 484-508 Budget theory in local government: the process-outcome conundrum
by Janet M. Kelly & William C. Rivenbark - 523-550 Exploring the desirability and feasibility of reforming china's governmental accounting system
by C. Janie Chang & Gongmeng Chen & Chee W. Chow - 554-570 Is the growth of chinese annual tax revenues unnatural?
by Shuhong Kong & M. Peter van der Hoek
March 2008, Volume 20, Issue 3
- 277-298 The impact of performance budgeting on state budget outcomes
by Kenneth A. Klase & Michael J. Dougherty - 299-322 Executive budget analysts and legislative budget analysts: state budgetary gatekeepers
by Doug Goodman - 323-404 Symposium on accounting and auditing issues in the government and non-profit sectors: part ii
by Thomas E. Vermeer - 324-354 An approach to evaluating relative effectiveness in non-profit institutions
by Yaw M. Mensah & Kevin C. K. Lam & Robert H. Werner - 355-374 Fair governmental budgetary procedures: insights from past research and implications for the future
by Randall L. Kinnersley & Nace R. Magner - 375-386 Do the existing financial reporting and auditor reporting standards adequately protect the public interest? a case study
by Lela D. Pumphrey & Gil Crain - 387-404 The disclosure of financial information via the internet by the 100 “most wired” healthcare systems
by Alan K. Styles & William R. Koprowski
March 2008, Volume 20, Issue 2
- 141-152 Clarification of the social costs of gambling
by Douglas M. Walker - 153-180 Comparative performance measurement: a view from florida’s city managers
by Howard A. Frank & Patrick Bell & Nadine Wedderburn - 181-208 The price tag of economic development incentives: is it too small for citizens to care?
by Esteban G. Dalehite & John L. Mikesell & C. Kurt Zorn - 210-211 Symposium introduction
by Thomas E. Vermeer - 212-216 Learning from argentina’s greatest fiscal crisis
by Horacio D. Casabé & Vaughan S. Radcliffe - 217-255 Communicating performance: the extent and effectiveness of performance reporting by u.s. colleges and universities
by Teresa P. Gordon & Mary Fischer
March 2008, Volume 20, Issue 1
- 1-21 State public pension management over the business cycle
by Jun Peng - 22-36 The quest for health care decentralization: revisiting decree 159
by K.M. Kassak & A. Mohammad Ali & Mitra Tauk & A.M. Abdallah - 38-45 Community development and the u.s. intergovernmental grant system: symposium introduction
by Donna M. Handley - 46-71 The changing federal grant structure and its potential effects on state and local community development efforts
by Jeremy L. Hall - 72-86 Federal grant programs for community development: déjà vu and policy paradoxes in an ill-fated initiative
by Beth Walter Honadle - 87-107 The community development balancing act: reconciling expectations for a hybrid block grant
by Carl W. Stenberg - 108-132 State rural development policy: the role of the community development block grant program
by Robert Blair & Jerome Deichert & David J. Drozd - 119-143 State rural development policy: the role of the community development block grant program
by Robert Blair & Jerome Deichert & David J. Drozd
March 2007, Volume 19, Issue 4
- 411-446 Governmental accounting in portugal: why accrual basis is a problem1
by Susana Margarida Jorge & João Baptista da Costa Carvalho & Maria José Fernandes - 447-461 The quest for health care decentralization: revisiting decree 159
by K.M. Kassak & A. Mohammad Ali & Mitra Tauk & A.M. Abdallah - 448-449 Symposium introduction
by Mark D. Robbins & Bill Simonsen - 472-487 Rules, participants, and executive politics in state tax revenue forecasting
by Daniel L. Smith - 488-513 Tracking invisible residents: how does this phenomenon impact city government?
by Aimee L. Franklin & Jos C.N. Raadschelders - 514-545 Out with the old, in with the new? a case study of procurement practices in new york state school districts
by William Duncombe & Cynthia S. Searcy
March 2007, Volume 19, Issue 3
- 273-289 The taxpayer-shareholder fallacy and private finance initiatives
by Piet de Vries - 290-316 Audit timeliness of school district audits
by Charles Carslaw & Richard Mason & John R. Mills - 317-337 Implication of gasb statement no. 34 for reporting and accountability: the georgia experience
by Yi Lu - 339-341 Symposium introduction
by Mustafa Z. Younis - 353-371 Financing va hospitals: the case of medicare-eligible veterans
by Dana A. Forgione & Melony J. Goodhand & John A. Wrieden - 372-384 The role of certificate of need legislation: a survey
by Margaret Gillingham & Kathleen Galbraith - 385-399 The improving efficiency of university health consortium hospitals
by Jeffrey P. Harrison & Louis R. Lambiase
March 2007, Volume 19, Issue 2
- 139-152 Real options and public sector capital project decision-making
by Walt Schubert & Les Barenbaum - 153-177 Gasb statement 34 and the managerial accounting nexus
by Clifford P. McCue & Jerry Gianakis & Howard Frank - 178-199 Local government revenue forecasting: the california county experience
by Dongsung Kong - 200-220 Wisconsin local government, state shared revenues and the illusive flypaper effect
by Steven Deller & Craig Maher & Victor Lledo - 221-244 State resource allocation and budget formats: towards a hybrid model
by Christopher G. Reddick - 245-267 Public pension fund governance practices and financial performance
by William G. Albrecht & Hannarong Shamsub & Nicholas A. Giannatasio - 246-268 Public pension fund governance practices and financial performance
by William G. Albrecht & Hannarong Shamsub & Nicholas A. Giannatasio
March 2007, Volume 19, Issue 1
- 1-32 Indicators of revenues and expenditures of state and local governments: a measurement model approach
by Francois K. Doamekpor - 33-55 Public risk management: development and financing
by Yuhua Qiao - 56-92 The accessibility of financial reporting of u.s. municipalities on the internet
by Alan K. Styles & Mack Tennyson - 93-127 Symposium on public budgeting and financial administration in china: part ii
by Yilin Hou - 94-127 Institutional root of the chinese budget crisis: fiscal decline and unbalanced central-local relationship
by Wilson Wong
March 2006, Volume 18, Issue 4
- 395-419 Executive compensation in nonprofit organizations: evaluating texas independent school districts using structural equation modeling
by Gary Giroux & Victor Willson - 421-429 The comparative study of budgeting and chinese budgeting in a comparative perspective: symposium introduction
by Yilin Hou - 430-452 Budgeting under central economic planning in china, 1949-1978
by Yilin Hou - 430-452 Budgeting under central economic planning in China, 1949-1978
by Yilin Hou - 453-479 Assessing china’s 1994 fiscal reforms: an intermediate report
by Mengzhong Zhang - 480-515 Zero-based budgeting in china: experiences of Hubei province
by Jun Ma - 511-515 A response to “zero-based budgeting in China: experiences of hubei province”
by Beverly Bunch & Christina Tang
March 2006, Volume 18, Issue 3
- 259-283 Procedural complexity of tax administration: the road fund case
by Sharon P. Cox & Robert J. Eger III - 284-305 Structural deficits and the politics of balancing the budget: the case of missouri fy 2004 budget
by Yuhua Qiao - 306-375 Symposium on the new organizational economics of public financial management: part ii
by Deborah A. Carroll & Justin Marlowe - 307-350 Auction off the farm: signaling, politics, and economic development
by Donijo Robbins & Gerald J. Miller - 351-375 Public sector investment failures: theoretical contributions from new institutional and austrian economic theory
by Odd J. Stalebrink & John F. Sacco
March 2006, Volume 18, Issue 2
- 139-166 The determinants of perceived audit quality and auditee satisfaction in local government
by Donald Samelson & Suzanne Lowensohn & Laurence E. Johnson - 167-191 The chicken or the egg: a recent history of public opinion and tax reform in Florida
by Barbara Coyle McCabe & Christopher Stream - 192-240 Symposium on the new organizational economics of public financial management: part i
by Deborah A. Carroll & Justin Marlowe - 194-197 Symposium introduction
by Deborah A. Carroll & Justin Marlowe - 198-223 Altruism, accountability, and transparency: cooperative aspirations in contemporary state-level budgeting
by Brendan F. Burke - 224-240 Evolutionary theory of routine: its role in results-based management
by William C. Rivenbark
March 2006, Volume 18, Issue 1
- 1-26 The international situation vis-á-vis the adoption of accrual budgeting
by Josep L. Cortes - 27-58 Fiscal decentralization and fiscal equalization within regions: the case of Russia
by Roy Bahl & Sally Wallace - 61-76 Consistent underestimation bias, the asymmetrical loss function, and homogeneous sources of bias in state revenue forecasts
by William R. Voorhees - 77-99 Revenue forecasting accuracy in Ohio local governments
by Jane Beckett-Camarata - 100-126 Sources of error in state revenue forecasts or how can the forecast possibly be so far off
by Thomas F. Stinson
March 2005, Volume 17, Issue 4
- 437-470 The federal budget's core and periphery: patterns of budget outcomes
by Maureen Berner - 471-487 The goals and implementation success of state performance-based budgeting
by Meagan M. Jordan & Merl Hackbart - 488-521 Qualifications, diversity and workplace practices: an investigation of higher education internal audit departments
by Mary Fischer & Lucille Montondon - 523-526 Symposium introduction
by Christopher G. Reddick - 527-556 The dynamics of government revenue forecasting from an organizational perspective: a review of the literature
by Jinping Sun - 557-573 Will gasb 34 induce changes in local government forecasting practice? a preliminary investigation
by Howard A. Frank & Gerasimos A. Gianakis & Clifford P. McCue
March 2005, Volume 17, Issue 3
- 285-309 The single audit act: how compliant are nonprofit organizations?
by Elizabeth K. Keating & Mary Fischer & Teresa P. Gordon & Janet Greenlee - 311-312 Corruption on the global front: symposium introduction
by Saleha Khumawala - 313-341 Impact of corruption on foreign direct investment and tax revenues
by Kusum W. Ketkar & Athar Murtuza & Suhas L. Ketkar - 341-364 Country level corruption and frequency of issue in the U.S. market
by Saleha Khumawala & Latha Ramchand - 365-397 Public sector corruption: lessons from daiwa, sumitomo, and bank of Estonia
by Wanda A. Wallace - 398-419 Corruption and taxation: lessons from the indian experience
by Jayaraman Vijayakumar & Abdul A. Rasheed & V.S. Krishnan - 420-423 Changing expectations as a source of and remedy for corruption
by Shyam Sunder
March 2005, Volume 17, Issue 2
- 129-150 Financial distress and municipal bankruptcy: the case of prichard, alabama
by Douglas J. Watson & Donna Milam Handley & Wendy L. Hassett - 151-275 The evolution of governmental and nonprofit accounting education: a symposium
by Susan C. Kattelus & Rita H. Cheng & John H. Engstrom - 152-165 The challenges of cross-disciplinary work: accounting and financial reporting for governments and nonprofits
by Susan C. Kattelus & Rita H. Cheng & John H. Engstrom - 166-179 A survey of governmental accounting education studies
by Byron K. Henry - 180-201 Analyzing the financial condition of the city of Corona, California: using a case to teach the gasb 34 government-wide financial statements
by Barbara A. Chaney - 202-222 Methods and resources to increase student interest in governmental accounting
by Suzanne H. Lowensohn & Jacqueline L. Reck - 223-248 Enhancing student learning with governmental accounting jeopardy!
by Elizabeth A. Murphy - 249-275 The course development process for an integrated nonprofit management course concentration: business competencies needed for nonprofit careers
by Kathryn Jervis & Pamela Sherer
March 2005, Volume 17, Issue 1
- 1-32 State audits in the United States, 1996-2000
by Asher Friedberg & Carl Lutrin - 33-60 An assessment of state government revenue changes for the years 1984 through 1997
by Francois K. Doamekpor - 61-119 Symposium on state-supported gaming in America: part II
by Rodney E. Stanley - 62-93 Beyond the limits of recreation: social costs of gambling in Southern Nevada
by William N. Thompson & R. Keith Schwer - 94-119 A consideration of political culture and gambling policy: has economics trumped moralistic politics?
by William N. Thompson & Carl Lutrin & R. Fred Wacker & Elizabeth Vercher
March 2004, Volume 16, Issue 4
- 467-491 Privatization of government services: an overview and review of the literature
by Richard C. Brooks - 492-525 The determinants of the municipal debt policy in Spain
by Bernardino Benito & Francisco Bastida - 527-533 Symposium introduction
by Rodney E. Stanley - 534-553 The lottery, educatiion, and the southern states: a measure of utility in per pupil expenditures among lottery states in the south
by Rodney E. Stanley & P. Edward French - 554-569 Measuring the impact of casino proceeds on total per pupil expenditures for education in Mississippi
by P. Edward French & Rodney E. Stanley - 570-588 The recent adoption of the voluntary tax in the volunteer state
by P. Edward French & Rodney E. Stanley
March 2004, Volume 16, Issue 3
- 316-356 Rational expectations theory and macro budgetary decision-making: comparative analysis of Canada, UK, and USA
by Christopher G. Reddick - 358-361 Symposium introduction
by John D. Wong - 362-376 Supporting government performance by capturing the values and expertise of key stakeholders: a delphi/decision support system approach to local revenue planning
by Blue Wooldridge & H. Roland Weistroffer - 377-393 Competition and economic development efforts in the garden state: perceptions of municipal public officials
by Donijo Robbins - 394-412 A comprehensive approach to the assessment of tax increment financing (TIF) projects
by Thomas G. Johnson & James K. Scott - 413-423 The fiscal impact of economic growth and development on local government revenue capacity
by John D. Wong - 424-453 Regime transition and economic development: the question of “who’s on first?”
by John D. Wong & Maurice G. Pritz
March 2004, Volume 16, Issue 2
- 147-170 Improving the current status of school performance reporting
by Marc A. Rubin - 171-187 Special assessments in florida cities and counties; dodging amendment 10?
by Theodore J. Stumm & Pamela Pearson Mann - 189-192 Models of budgetary decision making: symposium introduction
by Jane Beckett Camarata - 193-209 Form of government and per capita expenditures: an evaluation of small cities and towns
by P. Edward French - 210-227 Aligning priorities in local budgeting processes
by Aimee Franklin & Carol Ebdon - 228-256 To file or not to file: the causes of municipal bankruptcy in the united states
by Keeok Park - 257-276 Affirmative action in higher education: costs, benefits, and implementation
by RaJade M. Berry
March 2004, Volume 16, Issue 1
- 1-18 Rationality, accountability reform and accounting for land under roads in an australian local government
by Zahirul Hoque - 19-39 China's fiscal reform: the issue of extra budgeting
by Marc Holzer & Mengzhong Zhang - 40-61 State and local fiscal structures and fiscal stress
by Hannarong Shamsub & Joseph B. Akoto - 62-136 Symposium on revenue challenges, practices, and trends for the new millennium, part II
by John D. Wong - 63-79 The prospects for general sales taxation in american state and local government finance: challenges for a fiscal workhorse unready for the new millennium
by John L. Mikesell - 80-108 Factors leading to state participation in the streamlined sales tax project
by Amna C. Cameron - 109-136 Changes in state tax structures: true comprehensive reform or artifacts of incrementalism?
by Gabriela S. Wolfson & Merl M. Hackbart
March 2003, Volume 15, Issue 4
- 469-495 Personal social media usage and its impact on administrative accountability: an exploration of theory and practice
by Karabi C. Bezboruah & Martinella M. Dryburgh - 505-524 The contribution of organizational justice in budget decision-making to federal managers' organizational commitment
by Andrew Blair Staley & Barbara Dastoor & Nace R. Magner & Chandler Stolp - 525-541 Citizen surveys: a component of the budgetary process
by Wendy L. Hassett & Douglas J. Watson - 542-564 Accounting for hybridity: accrual budgeting in the dutch central government
by Nico P. Mol & Johan A.M. de Kruijf - 593-621 The property tax and public education: are state-initiated tax cuts sustainable?
by Nancy McCarthy Snyder - 622-648 Beyond the property tax: local government revenue diversification
by John R. Bartle & Carol Ebdon & Dale Krane
March 2003, Volume 15, Issue 3
- 215-247 Toward a framework for managing high-risk government outsourcing: field research in three italian municipalities
by Emanuele Padovani & David W. Young - 339-353 Kentucky property insurance surtax revenue: a comparison of alternative forecasting models
by James E. Payne & Ken Schwendeman - 354-379 Long-run and short-run budgeting: empirical evidence for canada, uk, and usa
by Christopher G. Reddick & Seid Y. Hassan - 414-437 Fiscal autonomy of korean local governments and intergovernmental relations in the 1990s
by Pan S. Kim & Jae-Young Kim - 466-486 New federalism: impact on state and local governments
by Kathleen K. Anders & Curtis A. Shook
March 2003, Volume 15, Issue 2
- 155-175 Appraisal of the efficiency of subsidies granted by spanish public authorities for generating electricity using wind energy
by Lucía Isabel García-Cebrián - 176-201 An examination of rating agency explanations for credit rating changes in the hospital sector
by Kreag Danvers - 202-326 Symposium introduction
by Janet M. Kelly - 239-250 The evolution of the federal budget process
by Barry Anderson & Sandy Davis & Theresa Gullo - 251-274 Budgetary decision making in the twentieth century: theories and evidence
by Christopher G. Reddick - 275-308 Biennial budgeting debates in congress: 1977-2000
by Robert G. Boatright - 309-326 The long view: lasting (and fleeting) reforms in public budgeting in the twentieth century
by Janet M. Kelly - 336-341 The evolution of government-business relations: symposium introduction
by Montgomery Van Wart
March 2003, Volume 15, Issue 1
- 1-22 Patterns of change: information change and congressional budget deliberations revisited
by Alaa Aldin A. Ahmad & Gloria A. Grizzle & Carole D. Pettijohn - 23-40 An examination of the relationship between the municipal strategic plan and the capital budget and its effect on financial performance
by Jane Beckett-Camarata - 41-65 Accounting for contributions: a proposal to narrow differences between fasb and gasb requirements
by John Engstrom - 66-145 Symposium on local government accounting reforms in Europe: part II
by Johan Christiaens - 67-91 Local and regional accounting and reporting in spain: an empirical outlook
by Bernardino Benito & Vicente Montesinos & José Manuel Vela - 92-109 Accrual accounting reforms in belgian local governments: a comparative examination
by Johan R. Christiaens - 110-145 Local government accounting system reform in italy: a critical analysis
by Eugenio Caperchione
March 2002, Volume 14, Issue 3
- 331-359 Reporting cash flows: an investigation of college and university compliance with SFAS no. 117
by Mary Fisher & Teresa Gordon & Marla Myers Kraut & David Malone - 361-393 The death of the corporate tax
by Joel M. DiCicco - 395-419 The economics and politics of revenue reform: a case study
by James R. Ramsey - 421-485 Symposium on citizen participation in budgeting: part ii
by Gerald J. Miller & Kathe Callahan - 423-444 Views from the field: creating a place for authentic citizen participation in budgeting
by Janet Foley Orosz