Journal of Public Budgeting, Accounting & Financial Management: Volume 15 Issue 1

Patterns of change: information change and congressional budget deliberations revisited

Alaa Aldin A. Ahmad, Gloria A. Grizzle, Carole D. Pettijohn

How did the Planning Programming Budgeting System (PPBS), and the Congressional Budget and Impoundment Control Act (CBA) of 1974 change the nature of budget hearing deliberations…

An examination of the relationship between the municipal strategic plan and the capital budget and its effect on financial performance

Jane Beckett-Camarata

Strategic planning in all sectors of government is currently experiencing greater use. Strategic planning in the federal government, for example, is now mandated and the emphasis…

Accounting for contributions: a proposal to narrow differences between fasb and gasb requirements

John Engstrom

The Financial Accounting Standards Board (FASB) and the Governmental Accounting Standards Board (GASB) have issued significantly different accounting and financial reporting…

Symposium on local government accounting reforms in Europe: part II

Johan Christiaens

Local and regional accounting and reporting in spain: an empirical outlook

Bernardino Benito, Vicente Montesinos, José Manuel Vela

During the first half of the nineties, many accounting innovations and reforms have been introduced in Spanish governmental accounting. In this context, the purposes of this paper…

Accrual accounting reforms in belgian local governments: a comparative examination

Johan R. Christiaens

This paper presents an overview of the current accounting reforms of two types of Belgian local governments from cameralistic accounting to business-like accrual accounting…

Local government accounting system reform in italy: a critical analysis

Eugenio Caperchione

This paper illustrates the aims and the contents of the 1995 Local Government Accounting Act, which introduced an accrual-based financial reporting for Italian municipalities and…