Journal of Public Budgeting, Accounting & Financial Management: Volume 12 Issue 4

Subjects:

Table of contents

Governmental nonaudit services and choice of incumbent/non-incumbent CPA firm

William Huffman, Inder K. Khurana, K. K. Raman, Earl R. Wilson

Given the focus on auditor independence in the corporate literature, prior research has focused almost exclusively on nonaudit services obtained from the incumbent CPA…

The relationships between public finance issues, financial management issues, and conditions of fiscal stress in small and rural governments: the case of west Virginia

Michael John Dougherty, Kenneth A. Klase, Soo Geun Song

Small and rural communities face severe fiscal constraints. Many factors affect governance in these localities. Because of this, a vital concern are the relationships…

The anatomy of a budget recommendation

Kurt Thurmaier

How analysts make recommendations to the budget director and governor depends partly on the nature of the state budget office (SBO). This paper contrasts the development…

Assessing rational-choice models of budgeting--from budget-maximising to bureaushaping: a case study of british local government

Stephen Cope

This article assesses a rational-choice model of bureaucratic behaviour - the bureau-shaping model - as an explanation of budget-making in British local government. The…

151

Decision-making tools for public productivity improvement: a comparison of DEA to cost-benefit and regression analyses(1)

Patria de Lancer Julnes

The long tradition in the public sector of introducing decision-making tools that then fail to live up to expectations has fueled a debate over the proper role of…

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