Journal of Public Budgeting, Accounting & Financial Management: Volume 17 Issue 4


Table of contents

The federal budget's core and periphery: patterns of budget outcomes

Maureen Berner

Cluster analysis on detailed federal outlay data from fiscal year (FY) 1962 to FY 1995 shows instead of being incremental or not, the budget is both. Spending is initially…

The goals and implementation success of state performance-based budgeting

Meagan M. Jordan, Merl Hackbart

There has been a great deal of research regarding the success and impact of state performance-based budgeting with findings ranging from hopeful to critical. Previous…


Qualifications, diversity and workplace practices: an investigation of higher education internal audit departments

Mary Fischer, Lucille Montondon

Internal audit is getting recognition thanks to media coverage of alleged fraudulent activities and new regulations that require the evaluation of internal controls. Given…

The dynamics of government revenue forecasting from an organizational perspective: a review of the literature

Jinping Sun

Over a decade ago, Bretschneider and Gorr proposed two directions for future research in government forecasting: one was to extend the research on developing and…

Will gasb 34 induce changes in local government forecasting practice? a preliminary investigation

Howard A. Frank, Gerasimos A. Gianakis, Clifford P. McCue

Certain of GASB Statement 34’s requirements might on their face induce an upgrading of local sector forecasting capacity as well as a reduction of tolerated forecast…

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Emerald Publishing Limited

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  • Dr Giuseppe Grossi