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Content
March 2003, Volume 15, Issue 3
- 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 - 445-461 A dynamic method of citizen preference revelation
by Mark D. Robbins & Bill Simonsen - 463-485 The challenge to improve citizen participation in public budgeting: a discussion
by Julia Beckett & Cheryl Simrell King
March 2002, Volume 14, Issue 2
- 159-173 An examination of the effects of balanced budget laws on state borrowing costs
by Cynthia Sneed - 175-195 Institutional structures utilized in state revenue forecasting
by William Voorhees - 197-224 Toward a more ethical system of state and local government retirement funding
by Daniel P. Mahoney - 208-220 Exploratory study on employees’ motivation in the omani private banking sector
by Ahmed A. Al Araimi - 233-272 Budgeting structures and citizen participation
by Gerald J. Miller & Lyn Evers - 273-294 Beyond the public hearing: citizen participation in the local government budget process
by Carol Ebdon - 295-319 The utilization and effectiveness of citizen advisory committees in the budget process of local governments
by Kathe Callahan
March 2002, Volume 14, Issue 1
- 1-26 Accounting and auditing for local governments in the U.S. and the U.K
by Gary Giroux & Rowan Jones & Maurice Pendlebury - 27-52 Lotteries, the american states and the federal government: a formula for perpetual success or inevitable destruction in education policy?
by P. Edward French & Rodney E. Stanley - 53-73 Performance budgeting-the next budgetary answer. but what is the question?
by Bernard Pitsvada & Felix LoStracco - 75-93 Interstate fiscal disparities among american states: its general trend during 1970-1996 and its implications to the 1996 welfare reform
by Yuhua Qiao - 95-116 Cash management practices in Louisiana municipalities
by Christie C. Onwujuba & Thomas D. Lynch - 117-136 Court strategies in the appropriations process: the Oklahoma case
by James W. Douglas - 137-149 Pricing public information: the case of Norwegian government policymaking
by Petter Gottschalk & Arne Krokan
March 2000, Volume 12, Issue 4
- 509-544 Governmental nonaudit services and choice of incumbent/non-incumbent CPA firm
by William Huffman & Inder K. Khurana & K. K. Raman & Earl R. Wilson - 545-565 The relationships between public finance issues, financial management issues, and conditions of fiscal stress in small and rural governments: the case of west Virginia
by Michael John Dougherty & Kenneth A. Klase & Soo Geun Song - 567-568 Symposium introduction
by Nicholas A. Giannatasio - 569-597 The anatomy of a budget recommendation
by Kurt Thurmaier - 598-624 Assessing rational-choice models of budgeting--from budget-maximising to bureaushaping: a case study of british local government
by Stephen Cope - 625-648 Decision-making tools for public productivity improvement: a comparison of DEA to cost-benefit and regression analyses(1)
by Patria de Lancer Julnes
March 2000, Volume 12, Issue 3
- 345-369 Fraud in the governmental and private sectors
by Sarah A. Holmes & Jeffrey W. Strawser & Sandra T. Welch - 370-398 Uncovering patterns of state short-term debt financing
by Paul C. Trogen - 400-420 Centralized vs. decentralized purchasing: current trends in governmental procurement practices
by Clifford P. McCue & Jack T. Pitzer - 421-440 Decentralization of the purchasing function in municipal government: a national survey
by Gerasimos A. Gianakis & XiaoHu Wang - 441-461 Procuring technology: issues faced by public organizations
by Carole Pettijohn & Yuhua Qiao - 462-496 Regulation vs. self-governed compliance in government procurement: the perceived impact of
by Kenneth Penska & Khi V. Thai
March 2000, Volume 12, Issue 2
- 177-204 Financial accounting reform in flemish municipalities: an empirical study of the comparability of the annual accounts
by Johan R. Christiaens - 205-229 State institutions and city property taxes: revisiting the effects of the tax revolt
by Barbara Coyle McCabe - 231-247 Government procurement: past and current developments
by Khi V. Thai & Rick Grimm - 248-271 The public purchasing profession revisited
by Stephen B. Gordon & Stanley D. Zemansky & Alex Sekwat - 272-290 Government purchasing: an evolving profession?
by Guy Callender & Darin Matthews - 291-306 Governmental purchasing in the public policy process: orienting theory and practice
by Thomas A.P. Sinclair - 307-332 Promises and pitfalls of contracting for public services: the lawa case
by Sandra M. Emerson
March 2000, Volume 12, Issue 1
- 1-21 A study of the effects of accountability and engagement risk on auditor materiality decisions in public sector audits
by David H. Sinason - 23-43 The effects of voter control on budget outcomes
by Carol Ebdon - 49-73 Local government performance through the eyes of citizens
by Mark A. Glaser & Robert B. Denhardt - 74-86 Performance measurement: a local government response
by William C. Rivenbark & Janet M. Kelly - 106-124 Benchmarking as a performance management tool: experiences among municipalities in North Carolina
by David N. Ammons - 125-137 Benchmarking and cost accounting: the North Carolina approach
by William C. Rivenbark & K. Lee Carter - 138-164 The role of survey research in the benchmarking process
by Michael W. Link & Robert W. Oldendick
March 1999, Volume 11, Issue 4
- 509-532 A public choice analysis of bond referenda and capital outlays of texas school districts
by Carolyn A. Strand & Gary Giroux & Jerry Thorne - 533-552 Conditions to implement outcome-oriented performance budgeting: some empirical evidence
by XiaoHu Wang - 554-558 Implementing florida’s government performance and accountability act: introduction and overview
by Gloria A. Grizzle - 559-577 Performance budgeting in florida: to muddle or not to muddle, that is the question
by C. Nelson Easterling - 578-617 Public entrepreneurs in the policy process: performance-based budgeting reform in florida
by Frances Stokes Berry & Geraldo Flowers - 618-648 How agency conditions facilitate and constrain performance-based program systems:a qualitative inquiry
by Geraldo Flowers & Delia Kundin & Ralph S. Brower - 649-669 Implementing florida’s performance and accountability act: a focus on program measurement and evaluation
by Sheila R. Sheffield - 670-679 Performance budgeting in florida b half way there(1)
by Claude Hendon
March 1999, Volume 11, Issue 3
- 325-356 Compliance reporting decisions in municipal audits: the impact of budget variance and employment sector
by Linda Achey Kidwell - 357-385 Do legislative procedures affect tax expenditures?
by Douglas R. Snow - 387-497 Local economic development financing: issues and findings
by Kuotsai Tom Liou - 398-416 Bank loans to entrepreneurs in rural america
by Terry F. Buss & Laura C. Yancer - 417-430 The impact of tax increment financing programs on local economic development
by Joyce Y. Man - 431-469 You get what you pay for: agency resources and local economic development policies
by Laura A. Reese & Joseph F. Ohren - 470-493 Financing regional development through tax sharing: the story of a plan called jedd
by Gerasimos A. Gianakis & Clifford P. McCue
March 1999, Volume 11, Issue 2
- 231-232 Symposium introduction
by W. Bartley Hildreth & Aman Khan - 258-275 Managing public resources: budget execution
by Merl Hackbart & Jim Ramsey - 276-310 When citizen expectations conflict with budgetary reality: discontinuity between the public’s demand for services and its willingness to pay taxes
by Mark A. Glaser & Robert B. Denhardt - 387-497 Local economic development financing: issues and findings
by Kuotsai Tom Liou
March 1999, Volume 11, Issue 1
- 1-18 Determinates of irregularities reported by audits of a federal loan program
by Janice E. Lawrence - 35-55 Can continuation of GSE status for the farm credit system be justified?
by David Freshwater - 56-80 Implications of the privatization of sallie mae
by John E. Dean & Saul L. Moskowitz & Karen L. Cipriani - 81-116 Estimating and managing the federal subsidy of fannie mae and freddie mac: is either task possible?
by Ron Feldman - 117-154 Fannie MAE and freddie MAC as investor-owned public utilities
by Robert S. Seiler - 136-173 Accountability of government sponsored enterprises
by Thomas H. Stanton
March 1998, Volume 10, Issue 4
- 481-498 Funding local government in australia: the evolution of untied commonwealth financial assistance
by Brian Dollery & Michael Fletcher & D.S. Prasada Rao - 499-512 The determinants of monitoring costs in not-for-profit organizations
by Timothy A. Pearson & Richard C. Brooks & Adolph A. Neidermeyer - 513-526 A cost efficiency analysis of school districts: is larger more efficient?
by C. William Garner - 529-548 Community and migrant health centers: the need for a coordinated national financing policy
by Michael E. Samuels & Leiyu Shi & Norma J. Campbell - 549-562 Resource allocation in new york state longterm care facilities: changes over time and ownership differences
by David M. Ward - 563-578 Financing mental health reform in kansas
by Robert H. Lee & Ronna Chamberlain - 579-596 The financial incentives in a shift to capitation for state mental health services
by Jenifer Ehreth - 597-629 A general guide to the financial integration of healthcare organizations
by James V. Salvo & Michael Lutes & Walter J. Jones
March 1997, Volume 9, Issue 2
- 189-219 Public budgeting in America: a twentieth century retrospective
by Charlie Tyer & Jennifer Willand - 221-223 Symposium introduction
by Donald R. Deis - 224-250 Gasb versus fasb: user perceptions of the alternative formats for preparing the statement of cash flows
by G. Robert Smith & Robert J. Freeman & Barry J. Bryan - 251-284 Two accounting standard setters: one industry
by Mary Fischer - 285-304 The intergenerational consequences of retiree healthcare premiums: what is the evidence?
by Cynthia S. Sneed & John E. Sneed - 305-330 Public sector accounting in india: a historical review and an analysis since independence to the economic reforms of the nineties
by Saleha B. Khumawala - 331-355 Determinants of U.S. private foreign direct investments in OPEC nations : from public and non-public policy perspectives
by Kingsley O. Olibe & C. Larry Crumbley
March 1996, Volume 10, Issue 3
- 325-353 Principals and agents: an explanatory model for public budgeting
by Robert W. Smith & Mark Bertozzi - 354-374 Capital charges and capital expenditure decisions in core government
by Marc Robinson - 375-397 Further evidence on the determinants of local government audit delay
by Laurence E. Johnson - 399-412 Symposium introduction
by Walter J. Jones - 413-440 Hospital affiliation and capital structure: how will capital markets guide health care restructuring?
by Gerard J. Wedig & Mahmud Hassan & R. Lawrence Van Horn & Michael A. Morrisey - 441-465 Proportional pricing: an equitable method of expanding PPS to non-medicare payers
by Robert A. Connor
March 1996, Volume 10, Issue 2
- 151-172 Performance budgeting resuscitated: why is it still inviable?
by Haoran Lu - 173-191 Characteristics associated with audit delay in the monitoring of low income housing projects
by Janice Lawrence & Barry Bryan - 221-254 Public budgeting and financial management in sub-saharan africa: a critical survey
by Subramaniam Ramakrishnan - 255-278 Public expenditure management in asian countries(1)
by Tej Prakash - 279-310 Recent budgetary reforms in singapore
by David Seth Jones
March 1996, Volume 10, Issue 1
- 1-20 Community composition and the provision of local public goods: the case of occupancy status
by Andrew C. Worthington - 21-52 The effect of public versus private decision environment on the use of the net present value investment criterion
by Keith Richardson - 63-88 Budgetary reforms in oecd member countries
by David Shand - 89-120 Budgeting in hungary during the democratic transition
by Lance T. LeLoup & Andrea Dietz & Mihaly Hogye & Zoltan Papai & Laszlo Urban & Laszlo Varadi - 121-140 Financial management trends in latin america
by Lynnette McCormack Asselin
March 1996, Volume 8, Issue 4
- 305-333 Budget deficits in china: calculations, causes, and impacts
by Huaping Luo & Robert T. Golembiewski - 355-359 Symposium introduction
by Alex Sekwat & Arie Halachmi - 360-383 Reengineering capital budgeting
by Rowan Miranda & Natalee Hillman - 384-405 Contracting for 21st century infrastructure
by Margaret C. Bowden & William Earle Klay - 406-427 Democratizing the capital budget planning and project selection process at the local level: assets and liabilities
by Susan A. MacManus - 498-515 Revenue generation and expenditure implications of municipal non-utility enterprises
by Theodore J. Stumm - 516-529 General revenue sharing loss: alabama local government fiscal responses
by Steven D. Cooper - 530-553 Asset depletion on the balance sheet: an idea whose time has come?
by Howard A. Frank
March 1996, Volume 8, Issue 3
- 305-333 Budget deficits in china: calculations, causes, and impacts
by Huaping Luo & Robert T. Golembiewski - 334-353 Ethical issues facing private, not-for-profit hospitals in the u.s.: the case of the methodist hospital system
by Alan Blankley & Dana Forgione
March 1996, Volume 8, Issue 2
- 150-169 The effect of intergovernmental aid on city property taxes: new results for minnesota
by John R. Bartle - 170-187 Attitudes towards debt-equity-swaps and privatization of state-owned enterprises
by Claudio Milman - 188-204 Municipal budgets: governance, surveillance, and legitimation
by Michael S. Luehlfing - 206-207 Symposium introduction
by C. William Garner - 208-223 An inquiry into the feasibility of a national accounting policy for public schools
by C. William Garner - 224-246 Waste not want not: school finance reform and educational equity in new jersey
by William A. Firestone & Margaret E. Goertz - 247-271 The reporting of school district efficiency: the adequacy of ratio measures
by Frank Engert - 272-302 Service efforts and accomplishments reporting: a study of texas public schools
by Donald K. Clancy & Terry K. Patton
March 1996, Volume 8, Issue 1
- 1-25 Media coverage and school budgeting processes
by Marc A. Rubin & Catherine L. Staples - 26-46 Fund accounting and capital budgeting: european experiences
by M. Peter van der Hoek - 47-68 Revenue effort of local governments:determinants, impacts, and policy implications
by Huaping Luo & James W. Douglas - 70-92 Swords into plowshares: some propositions on the prospects of peace dividend
by Steve Chan & Henrik Sommer - 93-105 Defense expenditures and budgetary patterns in selected middle eastern and mediterranean countries: an assessment
by Robert E. Looney & Peter C. Frederiksen - 106-124 Military expenditures and human development measures
by Jurgen Brauer - 125-149 Financing the sri lankan armed conflict, 1983-92
by Geoff Harris
March 1995, Volume 7, Issue 4
- 467-492 The evolution and success of budgeting systems at institutions of higher education
by Carl R. Borgia & Randolph S. Coyner - 493-514 An analysis of residential sanitation collection pricing under alternative delivery arrangements
by Richard C. Brooks - 516-519 Symposium introduction
by Robert E. Looney & Peter C. Frederiksen - 520-558 Military expenditures 1972-1990: the reasons behind the post-1985 fall in world military spending
by Daniel P. Hewitt - 559-585 The opportunity cost of defense inputs
by Gregory G. Hildebrandt - 586-612 Theories of budgetary tradeoffs
by Alex Mintz & Randolph T. Stevenson
March 1995, Volume 7, Issue 3
- 315-335 Local government revenue forecasting: using regression and econometric revenue forecasting in a medium-sized city
by John D. Wong - 336-350 A comparison of finance officer and auditor assessments of municipal internal control
by Randal J. Elder & Susan C. Kattelus & D. Dewey Ward - 352-354 Symposium introduction
by Janet M. Kelly - 387-398 Windows of opportunity: the "loose" mandate as a mechanism for state-local negotiation
by Vincent L. Marando & Alan C. Melchior - 399-416 Estimating the costs of state mandates: the county law enforcement and justice system in arizona
by Tanis J. Salant - 417-439 What kind of a federal mandate is the endangered species act?
by Lisa Nelson - 440-466 The national voter registration act and national-state conflict: the case of south carolina
by Bruce Ransom
March 1994, Volume 6, Issue 4
- 493-517 Judgmental vs. time series vs. deterministic models in local revenue forecasting: a florida case study
by Howard A. Frank & XiaoHu Wang - 518-541 The political economy of city life cycles: a comparative analysis of services, expenditures and revenues
by Joseph P. Viteritti & Thomas W. Matteo - 542-565 Political management and economic policy reform: an exploration of structural adjustment experience
by John Paul Chudy - 566-598 Public pension funds and economically targeted investments
by D. Jeanne Patterson - 600-628 Information and municipal expenditures: is monitoring effective in reducing overspending?
by Gary Giroux & Casper Wiggins - 629-649 Municipal tax structure and accounting disclosure
by George D. Sanders & Robert W. Ingram
March 1994, Volume 6, Issue 3
- 357-371 The viability and adoptability of presidential line-item veto: the perceptions of professional experts
by Kuotsai Tom Liou - 373-375 Audit costs for small cities, large cities, and state governments: a symposium
by Don Deis & W. Bartley Hildreth - 376-421 Audit costs of small cities in an unregulated audit market environment
by Ken W. Brown & Thomas M. Margavio - 422-443 The pricing relationship of audits and related services in municipal governments
by Marc A. Rubin - 444-491 The association between state audit budgets and specialized audit inputs
by K. K. Raman & Wanda A. Wallace
March 1994, Volume 6, Issue 2
- 174-201 Classification models and municipal bond ratings
by Aman Khan - 201-215 Importance of local initiative in targeting of federal aid: the case of udags
by Douglas J. Watson - 216-253 Public sector research in accounting: a review and synthesis
by James M. Kurtenbach & Robin W. Roberts - 255-282 Public expenditure policies in spain for the 1990s: structural changes, social demands and the budgetary process
by J. Ruiz-Huerta & A. Giménez-Montero - 285-309 Fiscal accountability: the dutch experience
by M. Peter van der Hoek - 310-356 Recent developments in public financial management in the european community: a comparative analysis
by Khi V. Thai & Alex Sekwat
March 1994, Volume 6, Issue 1
- 1-27 Fiscal noting reconsidered: the experience of the states with mandate cost estimation
by Janet M. Kelly - 28-51 Budgeting concepts and processes: perceived value for state budgeting
by Merl M. Hackbart & James R. Ramsey - 56-90 Determinants and consequences of management accounting system choice: an empirical analysis
by Carol M. Lawrence & Robert W. Parry - 92-96 Recent developments in public financial management in the european community: a symposium
by M. Peter van der Hoek & Khi V. Thai - 97-129 Learning to live with public expenditure: politics and budgeting in britain since 1976
by Andrew M. McLaughlin & Jeremy. J. Richardson - 154-173 Post-1970 "budgetary cooperation" between central and local government in Denmark
by Erik Albæk