Journal of Public Budgeting, Accounting & Financial Management: Volume 22 Issue 2


Table of contents

Conceptualizing Financial Condition In Local Government

William C. Rivenbark, Dale J. Roenigk, Gregory S. Allison

While the passage of Statement No. 34 by the Governmental Accounting Standards Board (GASB, 1999) created a more robust financial reporting model, local officials continue…

What hath the gasb wrought? the utility of the new reporting model: A national survey of local government finance officers

Howard A. Frank, Gerasimos A. Gianakis

Results from a national survey of local government finance directors suggest that five years after implementation, the post-Statement 34 accrual-based accounting model has…

In The Shadow Of Corporate Scandal: The Use Of Audit Committees In U.S. Local Governments

David S. T. Matkin

Recent financial scandals in the private sector have led to widespread speculation that public organizations may be susceptible to similar events of financial misconduct…

The Adoption Of Gasb 34 In Small, Rural, Local Governments

Patricia A. Patrick

In June 1999, the Government Accounting Standards Board issued Government Accounting Standards Board Statement No. 34 - Basic Financial Statements and Management's…

Accounting innovations: A contingent view on italian local governments

Eugenio Anessi-Pessina, Greta Nasi, Ileana Steccolini

Accounting innovations, and especially the introduction of accruals accounting, are often portrayed as fundamental aspects of publicsector reforms. An increasing body of…

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  • Dr Giuseppe Grossi