Journal of Public Budgeting, Accounting & Financial Management: Volume 19 Issue 3

Subjects:

Table of contents

The taxpayer-shareholder fallacy and private finance initiatives

Piet de Vries

There is a growing support for the view that the private sector is at least as efficient as the public sector in managing investment risks of large projects. Governments…

Audit timeliness of school district audits

Charles Carslaw, Richard Mason, John R. Mills

We examined 36,367 school district audit results from the Federal Audit Clearinghouse data base for the five-year period from 1998 to 2002. We found that school districts…

Implication of gasb statement no. 34 for reporting and accountability: the georgia experience

Yi Lu

Financial reporting is the cornerstone of financial management. In 1999, the Governmental Accounting Standards Board (GASB) ratified unanimously GASB Statement No. 34. In…

Financing va hospitals: the case of medicare-eligible veterans

Dana A. Forgione, Melony J. Goodhand, John A. Wrieden

We present a legislative background and assessment of approaches to financing the US Department of Veterans Affairs (VA) healthcare services, and focus on issues related…

The role of certificate of need legislation: a survey

Margaret Gillingham, Kathleen Galbraith

The Certificate of Need (CON) process was created primarily as a cost containment mechanism to prevent duplication of health care facilities and equipment. The intent of…

The improving efficiency of university health consortium hospitals

Jeffrey P. Harrison, Louis R. Lambiase

This study evaluates the efficiency of teaching hospitals using a variable returns to scale, input oriented, Data Envelopment Analysis (DEA) methodology. Hospital…

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