Journal of Public Budgeting, Accounting & Financial Management: Volume 23 Issue 1

Subjects:

Table of contents

Assessing accountability in U.S. public education

Anne S. Kelly, J. Burdeane Orris

Public education accountability rests almost exclusively with schools rather than governments. This paper explores its three dimensions: economy, efficiency, and…

Hospital financial distress, recovery and closure: Managerial incentives and political costs

Li-Lin (Sunny) Liu, Kathryn J. Jervis, Mustafa (Mike) Z. Younis, Dana A. Forgione

The purpose of this study is to examine the association of managerial incentives and political costs with hospital financial distress, recovery or closure. The Medicare…

The effects of tax and expenditure limit on state discretionary tax adjustment

Hai (David) Guo

Unanticipated economic fluctuations exert pressure on state governments to conduct discretionary tax adjustments to balance the budget. Even though states adjust fiscal…

For better or for worse: reassessing the impact of tax and expenditure limitations on state expenditure

Cleopatra Grizzle

This study examines the fiscal impact of tax and expenditure limitations (TELs) on state spending by expanding the popular, narrow view of examining TELs and taking into…

Performance reporting: Assessing citizen access to performance measures on state government websites

Judith A. Harris, Karen S. McKenzie, Randall W. Rentfro

Performance measurement is common in state and local governments. However, having a performance measurement system does not guarantee that results are shared with the…

Cover of Journal of Public Budgeting, Accounting & Financial Management

ISSN:

1096-3367

Online date, start – end:

1994

Copyright Holder:

Emerald Publishing Limited

Open Access:

hybrid

Editor:

  • Dr Giuseppe Grossi