Journal of Public Budgeting, Accounting & Financial Management: Volume 22 Issue 1

Editorial Board

Sources of interest cost savings realized through state bond banking: A case of market segmentation

Paul L. Solano

A recent study found state bond bank participants continually realize considerable interest cost savings. Savings were calculated as differences in interest costs of bond bank…

Information for contributors

Symposium on governmental accounting reforms: Part I

Symposium introduction

Odd J. Stalebrink, John F. Sacco

Audited financial statements in the federal government: Intentions, outcomes and on-going challenges for management and policy-making

Douglas A. Brook

The Chief Financial Officers Act of 1990 (and the subsequent Government Management Reform Act of 1994) mandated federal agencies to prepare corporate-style annual financial…

The Uncertain Future Of Accountability Reporting

Sam M. McCall, William Earle Klay

If governments do not report accomplishments relative to costs, citizens will be uninformed. The Governmental Accounting Standards Board is encouraging Service Efforts and…

Governmental accounting, global markets and ideologies: A historical study of state and local practices in the united states

John F. Sacco, Odd J. Stalebrink

This paper examines the interaction between changes in governmental accounting, ideology and global capital markets. Based on a historical analysis from the late 1800s to the turn…