TY  - JOUR
AB  - This study investigates the effect of institutional controls (governance), accounting controls (surveillance), and legitimation tactics on the size of municipal budgets. Ordinary least squares regression analysis is employed as the primary data analysis technique in this study. Overall, the results suggest that reform approaches to local government have not been as successful as the reformers envisioned. Additionally, while the results suggest that timely reporting is a deterrent to increased expenditures, the results also suggest that, to some degree, the use of legitimation tactics may offset the benefits of timely reporting.
VL  - 8
IS  - 2
SN  - 1096-3367
DO  - 10.1108/JPBAFM-08-02-1996-B003
UR  - https://doi.org/10.1108/JPBAFM-08-02-1996-B003
AU  - Luehlfing Michael S.
PY  - 1996
Y1  - 1996/01/01
TI  - Municipal budgets: governance, surveillance, and legitimation
T2  - Journal of Public Budgeting, Accounting & Financial Management
PB  - Emerald Publishing Limited
SP  - 188
EP  - 204
Y2  - 2024/04/24
ER  -