Journal of Public Budgeting, Accounting & Financial Management: Volume 22 Issue 4

Editorial Board

A two-country comparison of public sector accounting reforms: Same ideas, different paths?

Konstantin Timoshenko, Pawan Adhikari

A number of governments have already moved or intend to move from cash to accrual accounting. This has resulted in a growing body of comparative research in public sector…

How and when do structural deficits reveal themselves? The case of Indiana

Robert S. Kravchuk, Samuel B. Stone

Do state governments have the ability to predict the onset, duration, and depth of structural fiscal crisis? The State of Indiana had a particularly difficult time recovering from…

Are local governments adopting optimistic actuarial methods and assumptions for defined benefit pension plans?

Thomas E. Vermeer, Alan K. Styles, Terry K. Patton

Recent news articles about pension funding issues highlight the importance of transparent financial reporting and disclosures for defined benefit pension plans. Using…

Public k-12 education as an industrial process: The school as a factory

James E. Groff, Pamela C. Smith, Tracie Edmond

In this paper we argue that public education in the United States is essentially an industrial process organized to produce a finished product. Rising government spending on…

Dutch local accounting committees: A committee chair’s experience

M. Peter van der Hoek

Most countries have established a General Accounting Office (GAO) to evaluate the effectiveness and efficiency of central government’s policies. A similar office on the local…