Journal of Public Budgeting, Accounting & Financial Management

1994 - 2024

Current editor(s): Dr Giuseppe Grossi

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Volume 24, issue 4, 2012

How effective is the international fuel tax agreement as a multistate tax administration model? A view from the states pp. 535-557

Juita-Elena (Wie) Yusuf and Lenahan O’Connell

county government finance practices: What independent auditors are finding and what makes local government susceptible pp. 558-578

Steve Modlin

The importance of federal earmarks to state coffers: An examination of distribution trends over the decade pp. 579-608

Karen Kunz and Sean O’Leary

Moving toward comparability: Assessing per student costs in K-12 pp. 609-638

Robert J. Eger and Bruce D. McDonald

An empirical investigation of audit fees in the us for-profit healthcare sector pp. 639-652

Xiaoli (Charlie) Yuan, Dennis M. López and Dana A. Forgione

Who pays and who benefits? The impact of state tax and expenditure limits on tax progressivity and redistributive spending pp. 660-682

Janey Qian Wang

Volume 24, issue 3, 2012

Changing and/or funding opeb promises: A typology of local government responses to gasb 45 and the realization of opeb liabilities pp. 369-396

Juita Elena (Wie) Yusuf and Thomas Musumeci

Citizen perceptions of general-purpose and special district governments: A comparative analysis pp. 397-428

Larita J. Killian and Kimdy Le

Two accounting standard setters: Divergence continues for nonprofit organizations pp. 429-465

Mary Fischer and Treba Marsh

The sheriff of nottingham𡀙s favorite tax: How local option sales taxes exacerbate budgetary inequalities between local governments pp. 466-488

Patrick J. McHugh and G. Jason Jolley

Volume 24, issue 2, 2012

Finance Managers' Propensity To Save pp. 1-35

W. Bartley Hildreth, Samuel J. Yeager, Gerald J. Miller and Jack Rabin

Determinants of auditee adoption of audit recommendations: Local government auditors’ perspectives pp. 195-220

Stephen Kwamena Aikins

Debt, donors, and the decision to give pp. 221-254

Thad Calabrese and Cleopatra Grizzle

Budget priorities and community perceptions of service quality and importance pp. 255-277

Karl Nollenberger, Craig Maher, Paul Beach and M Kevin McGee

Double (Accounting) Standards: A Comparison Of Public And Private Sector Defined Benefit Pension Plans pp. 278-312

Kathryn E. Easterday and Tim V. Eaton

Volume 24, issue 1, 2012

The use of financial derivatives in state and local government bond refinancings: Playing with fire or prudent debt management? pp. 1-31

Martin J. Luby

Budgeting for national security: A whole of government perspective pp. 32-57

Douglas A. Brook

The impact of revenue diversification and economic base on state revenue stability pp. 58-81

Wenli Yan

Why money cannot be spent as budgeted? Lessons from china’s recent budget reforms1 pp. 83-113

Jun Ma and Li Yu

Incentive policies and china’s economic development: Change and challenge pp. 114-135

Kuotsai Tom Liou

Rural taxation reforms and compulsory education finance in china pp. 136-162

Wen Wang and Zhirong Jerry Zhao

Volume 23, issue 4, 2011

Estimating the capital gap for small businesses in New York city pp. 451-477

Lisa J. Servon, M. Anne Visser and Robert Fairlie

Governmental influence on unreserved fund balances for Mississippi counties pp. 478-506

La Shonda M. Stewart

Fiscal effects of local option sales taxes on school facilities funding: The case of North Carolina pp. 507-533

Wen Wang and Zhirong (Jerry) Zhao

Public budgeting and finance reforms in China: Introduction pp. 535-543

Kuotsai Tom Liou

The revenue system of China: Past, present, and emerging issues pp. 544-568

Hua Xu and Huiyu Cui

Structural changes of public expenditures in China pp. 569-587

Qing Zhu and XiaoHu Wang

Volume 23, issue 3, 2011

Cost ramifications of municipal consolidation: A comparative analysis pp. 311-337

Joseph Martin and Eric A. Scorsone

Using the adapted cities framework to evaluate per capita expenditures in small U.S. municipalities pp. 338-360

Robert D. Eskridge and P. Edward French

Beyond the storm: surmounting challenges of the new public finance, part II pp. 361-361

Josephine M. LaPlante and Beth Walter Honadle

Who are the public equity holders? partners needed in Philadelphia and baltimore for urban sustainability pp. 362-394

Ed Gibson

Municipal government strategies for controlling personnel costs during the fiscal storm pp. 395-426

Jonathan P. West and Stephen E. Condrey

Measuring municipal fiscal condition: do objective measures of fiscal health relate to subjective measures? pp. 427-450

Craig S. Maher and Steven C. Deller

Volume 23, issue 2, 2011

The declining use of internal service funds: how local governments are changing the allocation of indirect costs pp. 151-165

Steve Modlin

The impact of state-imposed fund balance limits on school districts: Evidence from New York state pp. 166-187

István Ványolós

Symposium introduction pp. 189-214

Josephine M. LaPlante and Beth Walter Honadle

Seven habits of unsustainable budget building: A state policy perspective pp. 215-267

Josephine M. LaPlante

Local government revenue structure: Trends and challenges pp. 268-287

John R. Bartle, Kenneth A. Kriz and Boris Morozov

Volume 23, issue 1, 2011

Assessing accountability in U.S. public education pp. 1-30

Anne S. Kelly and J. Burdeane Orris

Hospital financial distress, recovery and closure: Managerial incentives and political costs pp. 31-68

Li-Lin (Sunny) Liu, Kathryn J. Jervis, Mustafa (Mike) Z. Younis and Dana A. Forgione

The effects of tax and expenditure limit on state discretionary tax adjustment pp. 69-73

Hai (David) Guo

For better or for worse: reassessing the impact of tax and expenditure limitations on state expenditure pp. 94-116

Cleopatra Grizzle

Performance reporting: Assessing citizen access to performance measures on state government websites pp. 117-138

Judith A. Harris, Karen S. McKenzie and Randall W. Rentfro

Volume 22, issue 4, 2010

A two-country comparison of public sector accounting reforms: Same ideas, different paths? pp. 449-486

Konstantin Timoshenko and Pawan Adhikari

How and when do structural deficits reveal themselves? The case of Indiana pp. 487-510

Robert S. Kravchuk and Samuel B. Stone

Are local governments adopting optimistic actuarial methods and assumptions for defined benefit pension plans? pp. 511-542

Thomas E. Vermeer, Alan K. Styles and Terry K. Patton

Public k-12 education as an industrial process: The school as a factory pp. 543-560

James E. Groff, Pamela C. Smith and Tracie Edmond

Dutch local accounting committees: A committee chair’s experience pp. 561-577

M van der Hoek

Volume 22, issue 3, 2010

Developments in financial information by local entities in europe pp. 299-324

Isabel Brusca and Vicente Montesinos

An income tax withholding model: Pervasiveness of overpayment pp. 325-342

Donald Lien and Pamela C. Smith

United arab emirates federal budgetary process: The decision-making styles pp. 343-375

Ahmed Mustafa Elhussein Mansour

Hey you never know: Selling state lotteries in America pp. 376-406

Robert M. Purtell and James W. Fossett

State capital improvement programs and institutional arrangements for capital budgeting: The case of illinois pp. 407-430

Arwiphawee Srithongrung

Volume 22, issue 2, 2010

Conceptualizing Financial Condition In Local Government pp. 149-177

William C. Rivenbark, Dale J. Roenigk and Gregory S. Allison

What hath the gasb wrought? the utility of the new reporting model: A national survey of local government finance officers pp. 178-204

Howard A. Frank and Gerasimos A. Gianakis

In The Shadow Of Corporate Scandal: The Use Of Audit Committees In U.S. Local Governments pp. 206-226

David S. T. Matkin

The Adoption Of Gasb 34 In Small, Rural, Local Governments pp. 227-249

Patricia A. Patrick

Accounting innovations: A contingent view on italian local governments pp. 250-271

Eugenio Anessi-Pessina, Greta Nasi and Ileana Steccolini

Volume 22, issue 1, 2010

Sources of interest cost savings realized through state bond banking: A case of market segmentation pp. 1-45

Paul L. Solano

Symposium introduction pp. 47-51

Odd J. Stalebrink and John F. Sacco

Audited financial statements in the federal government: Intentions, outcomes and on-going challenges for management and policy-making pp. 52-83

Douglas A. Brook

The Uncertain Future Of Accountability Reporting pp. 84-111

Sam M. McCall and William Earle Klay

Governmental accounting, global markets and ideologies: A historical study of state and local practices in the united states pp. 112-133

John F. Sacco and Odd J. Stalebrink