Journal of Public Budgeting, Accounting & Financial Management: Volume 11 Issue 4


Table of contents

A public choice analysis of bond referenda and capital outlays of texas school districts

Carolyn A. Strand, Gary Giroux, Jerry Thorne

There were 398 bond referenda by Texas school districts from 1990-95. On average, these received a 58% voter approval rating and almost 75% of the referenda passed. A…

Conditions to implement outcome-oriented performance budgeting: some empirical evidence

XiaoHu Wang

This study discusses conditions for effectively implementing outcome-oriented performance budgeting. Using a survey of local officials in Florida, it finds that public…


Performance budgeting in florida: to muddle or not to muddle, that is the question

C. Nelson Easterling

This article reports on program based performance budgeting in Florida and examines the process by which it became a reality, the problems to be expected in…

Public entrepreneurs in the policy process: performance-based budgeting reform in florida

Frances Stokes Berry, Geraldo Flowers

How do entrepreneurs in the public sector effect major policy changes? Are the same entrepreneurs likely to be involved from the idea initiation stage through design…

How agency conditions facilitate and constrain performance-based program systems:a qualitative inquiry

Geraldo Flowers, Delia Kundin, Ralph S. Brower

This paper examines how administrators in two very different Florida state agencies implemented performance-based program budgeting. It identifies the key organizational…

Implementing florida’s performance and accountability act: a focus on program measurement and evaluation

Sheila R. Sheffield

The 1990s brought major budget and management reform to the State of Florida. Foremost among the reforms was performance-based program budgeting, brought about by the 1994…

Performance budgeting in florida b half way there(1)

Claude Hendon

This paper describes the implementation of performance-based program budgeting in the state of Florida. Obstacles to implementing this budget reform, such as multiple…

Cover of Journal of Public Budgeting, Accounting & Financial Management



Online date, start – end:


Copyright Holder:

Emerald Publishing Limited

Open Access:



  • Dr Giuseppe Grossi