Journal of Public Budgeting, Accounting & Financial Management: Volume 15 Issue 2

Appraisal of the efficiency of subsidies granted by spanish public authorities for generating electricity using wind energy

Lucía Isabel García-Cebrián

This paper aims to analyze efficiency of the subsidies granted by the Spanish authorities. The case study focuses on wind-generated electricity. We will study what type of subsidy…

An examination of rating agency explanations for credit rating changes in the hospital sector

Kreag Danvers

This study examines rating agency explanations that accompany changes in credit ratings for nonprofit hospitals. A national sample of Standard & Poor’s revision announcements is…

Symposium introduction

Janet M. Kelly

The evolution of the federal budget process

Barry Anderson, Sandy Davis, Theresa Gullo

The federal budget process is a compilation of many rules and procedures, enacted primarily over the past century. Initially neutral as to budget outcome, that process, by the…

Budgetary decision making in the twentieth century: theories and evidence

Christopher G. Reddick

Three rival internal change theories of budgeting have characterized the twentieth century. Internal change theories consider the importance of change made inside governments;…

Biennial budgeting debates in congress: 1977-2000

Robert G. Boatright

Biennial budgeting and appropriations cycles have been a popular idea among many members of Congress for the past twenty years. Despite widespread bipartisan support for biennial…

The long view: lasting (and fleeting) reforms in public budgeting in the twentieth century

Janet M. Kelly

The knowledge base in public budgeting has certainly grown during the twentieth century, but the most enduring features of public budgeting were developed or documented in the…

The evolution of government-business relations: symposium introduction

Montgomery Van Wart