Journal of Public Budgeting, Accounting & Financial Management: Volume 20 Issue 3

Subjects:

Table of contents

The impact of performance budgeting on state budget outcomes

Kenneth A. Klase, Michael J. Dougherty

Little empirical analysis has occurred of the influence of performance-based budgeting on appropriation decision-making or budget outcomes, and most research has focused…

Executive budget analysts and legislative budget analysts: state budgetary gatekeepers

Doug Goodman

Many studies of the budgetary process focus on the national government while ignoring the state budgetary process and state budgetary actors. Executive budget analysts and…

An approach to evaluating relative effectiveness in non-profit institutions

Yaw M. Mensah, Kevin C. K. Lam, Robert H. Werner

We present, in this study, a method for comparing the relative effectiveness of different non-profit institutions with similar objectives. In addition, we show how this…

Fair governmental budgetary procedures: insights from past research and implications for the future

Randall L. Kinnersley, Nace R. Magner

Program heads are key players in governmental budgeting because they are involved both in formulating their program’s budget and ensuring the program’s activities comply…

Do the existing financial reporting and auditor reporting standards adequately protect the public interest? a case study

Lela D. Pumphrey, Gil Crain

In 2004, City of Gardena was unable to meet its obligations on $26 million in debt. The authors examined City of Gardena financial reporting as of June 30, 2004 and 2003…

260

The disclosure of financial information via the internet by the 100 “most wired” healthcare systems

Alan K. Styles, William R. Koprowski

U.S. hospitals face calls for accountability from regulators, professionals, academics and consumers. Transparency and wider dissemination in reporting of financial…

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