Journal of Public Budgeting, Accounting & Financial Management: Volume 20 Issue 3
Table of contents
The impact of performance budgeting on state budget outcomes
Kenneth A. Klase, Michael J. DoughertyLittle empirical analysis has occurred of the influence of performance-based budgeting on appropriation decision-making or budget outcomes, and most research has focused on the…
Executive budget analysts and legislative budget analysts: state budgetary gatekeepers
Doug GoodmanMany 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. WernerWe 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 measure of…
Fair governmental budgetary procedures: insights from past research and implications for the future
Randall L. Kinnersley, Nace R. MagnerProgram 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 with the…
Do the existing financial reporting and auditor reporting standards adequately protect the public interest? a case study
Lela D. Pumphrey, Gil CrainIn 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 to…
The disclosure of financial information via the internet by the 100 “most wired” healthcare systems
Alan K. Styles, William R. KoprowskiU.S. hospitals face calls for accountability from regulators, professionals, academics and consumers. Transparency and wider dissemination in reporting of financial performance is…
ISSN:
1096-3367Online date, start – end:
1994Copyright Holder:
Emerald Publishing LimitedOpen Access:
hybridEditor:
- Dr Giuseppe Grossi