Journal of Public Budgeting, Accounting & Financial Management: Volume 14 Issue 3


Table of contents

Reporting cash flows: an investigation of college and university compliance with SFAS no. 117

Mary Fisher, Teresa Gordon, Marla Myers Kraut, David Malone

Reporting cash flows is a relatively recent development in college and university financial reporting. An examination of the purported usefulness of cash flow information…

The death of the corporate tax

Joel M. DiCicco

This paper suggests that the proliferation of highly sophisticated corporate tax shelters has been a major reason for the decline of corporate income tax as a percentage…

The economics and politics of revenue reform: a case study

James R. Ramsey

The 1990s witnessed unprecedented economic growth and state revenue growth. Many states used this strong growth to improve their financial position by building their…

Views from the field: creating a place for authentic citizen participation in budgeting

Janet Foley Orosz

Citizen participation in budgeting is often achieved by compliance with legal statutes on public hearing requirements. These pragmatic and legalistically-based approaches…

A dynamic method of citizen preference revelation

Mark D. Robbins, Bill Simonsen

In this article we explore two citizen-based approaches to solving the problem of selecting a desirable level of public goods for a jurisdiction. The first approach seeks…

The challenge to improve citizen participation in public budgeting: a discussion

Julia Beckett, Cheryl Simrell King

This article considers the recent emphasis on the importance and value of citizen participation, involvement, and engagement in local government and how active…

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Emerald Publishing Limited

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  • Dr Giuseppe Grossi