Journal of Public Budgeting, Accounting & Financial Management: Volume 12 Issue 3

Subjects:

Table of contents

Fraud in the governmental and private sectors

Sarah A. Holmes, Jeffrey W. Strawser, Sandra T. Welch

The objective of this paper is to identify and provide a description, assessment, and analysis of frauds occurring in governmental entities at the federal, state, and…

276

Uncovering patterns of state short-term debt financing

Paul C. Trogen

Despite balanced budget requirements, each year most states carry short term debt (STD) across fiscal years. Logit analysis results suggest structural fiscal stress causes…

Centralized vs. decentralized purchasing: current trends in governmental procurement practices

Clifford P. McCue, Jack T. Pitzer

Today most public sector purchasing processes are in transition. In the face of growing uneasiness by elected officials, service delivery managers, and citizens about…

Decentralization of the purchasing function in municipal government: a national survey

Gerasimos A. Gianakis, XiaoHu Wang

Recent public sector management reform efforts have focused on the decentralization of managerial discretion and the empowerment of operational managers. To what extent…

125

Procuring technology: issues faced by public organizations

Carole Pettijohn, Yuhua Qiao

This article addresses some of the critical issues with respect to public procurement of information technology (IT). The article provides results from surveys of state…

139

Regulation vs. self-governed compliance in government procurement: the perceived impact of

Kenneth Penska, Khi V. Thai

The United States defense industry has had a long history of unethical and illegal business practices. Recent polls find that most Americans believe that their nation’s…

Cover of Journal of Public Budgeting, Accounting & Financial Management

ISSN:

1096-3367

Online date, start – end:

1994

Copyright Holder:

Emerald Publishing Limited

Open Access:

hybrid

Editor:

  • Dr Giuseppe Grossi