Journal of Public Budgeting, Accounting & Financial Management: Volume 23 Issue 2

Subjects:

Table of contents

The declining use of internal service funds: how local governments are changing the allocation of indirect costs

Steve Modlin

Studies involving the allocation of funds among local governments usually are broad in nature with foci based on a variety of factors ranging from service demand to…

The impact of state-imposed fund balance limits on school districts: Evidence from New York state

István Ványolós

This paper examines the role of state-imposed fund balance limitation on school district budgetary behavior in New York State between 1997 and 2004. The findings suggest…

Symposium introduction

Josephine M. LaPlante, Beth Walter Honadle

In this introductory essay, the authors describe a new public finance characterized by enduring revenue constraints; mounting budgetary claims from accruing liabilities…

Seven habits of unsustainable budget building: A state policy perspective

Josephine M. LaPlante

The magnitude and immediacy of threats to the sustainability of state government programs call for significant changes in how we think about and make policies that…

Local government revenue structure: Trends and challenges

John R. Bartle, Kenneth A. Kriz, Boris Morozov

This paper examines trends in local government revenues and current challenges that local governments face in raising revenue. We alsolook into the future in an effort to…

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