Journal of Public Budgeting, Accounting & Financial Management: Volume 20 Issue 4


Table of contents

Entrepreneurial spirit in government managed enterprises: evidence from the U.S. general aviation airports

Vitaly S. Guzhva, Massoud Bazargan, David A. Byers

While a number of studies introduce entrepreneurship in the public sector, there is still a need for empirical research in this field. We use a survey of U.S. general aviation…

Enhancing accountability: should regulations similar to sarbanes-oxley be expanded to the local sector?

Howard A. Frank, Douglas R. Fink

In light of the increasing convergence between public and private sector accounting models, should local governments be required to adopt requirements similar to the…

The association between government expenditure and economic growth: granger causality test of us data, 1947-2002

Louis Chih-hung Liu, Chiehwen Ed Hsu, Mustafa Z. Younis

Wagner’s Law and Keynesian’s theory are two widely accepted yet contrasting propositions. This paper employs Granger causality test on US federal government data, from 1947 to…

Debt-related derivative usage by u.s. state and municipal governments and evolving financial reporting standards

Louis J. Stewart, Carol A. Cox

We reviewed the fiscal 2003 financial statement footnote disclosures of the fifty states and the 100 largest cities in the United States (US) to ascertain the nature and extent of…

Budget theory in local government: the process-outcome conundrum

Janet M. Kelly, William C. Rivenbark

Local government budget processes have changed substantially since the early 1990s, due in part to an expanded emphasis on performance accountability and the availability of…

Exploring the desirability and feasibility of reforming china's governmental accounting system

C. Janie Chang, Gongmeng Chen, Chee W. Chow

In response to increasing pressures for public sector efficiency and effectiveness, many countries have switched from cash-based governmental accounting to accrual-based…

Is the growth of chinese annual tax revenues unnatural?

Shuhong Kong, M. Peter van der Hoek

The rapid growth of Chinese tax revenues in the past decade is often considered “unnatural” relative to GDP growth. In this paper we investigate this seemingly unnatural growth by…

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Emerald Publishing Limited

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  • Dr Giuseppe Grossi