Journal of Public Budgeting, Accounting & Financial Management: Volume 19 Issue 2

Subjects:

Table of contents

Real options and public sector capital project decision-making

Walt Schubert, Les Barenbaum

Capital budgeting decisions are among the most important decisions that a public financial manager makes. The traditional methodology for determining whether or not such…

Gasb statement 34 and the managerial accounting nexus

Clifford P. McCue, Jerry Gianakis, Howard Frank

Will implementation of GASB Statement 34 induce the adoption of cost-accounting models in local governments? The authors address that question based on the findings of a…

Local government revenue forecasting: the california county experience

Dongsung Kong

This article seeks to (1) identify forecasting techniques used to estimate taxable sales in California counties; (2) analyze which of these produces the most accurate…

Wisconsin local government, state shared revenues and the illusive flypaper effect

Steven Deller, Craig Maher, Victor Lledo

Predictive models of government spending behavior based solely on the median voter theory have demonstrated limited utility, particularly when intergovernmental grants are…

State resource allocation and budget formats: towards a hybrid model

Christopher G. Reddick

This article evaluates quantitatively the impact of four common budget approaches on disaggregated United States state spending data in the 1990s. Pooled time series cross…

Public pension fund governance practices and financial performance

William G. Albrecht, Hannarong Shamsub, Nicholas A. Giannatasio

This study is a follow up of an earlier investigation concerning the effects of governance practices and investment strategies on public pension fund risk adjusted…

Public pension fund governance practices and financial performance

William G. Albrecht, Hannarong Shamsub, Nicholas A. Giannatasio

This study is a follow up of an earlier investigation concerning the effects of governance practices and investment strategies on public pension fund risk adjusted…

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