Journal of Public Budgeting, Accounting & Financial Management: Volume 24 Issue 2

Finance Managers' Propensity To Save

W. Bartley Hildreth, Samuel J. Yeager, Gerald J. Miller, Jack Rabin

This paper presents a model of government saving in order to examine several questions regarding the personal and professional saving preferences or inclinations of a national…

Determinants of auditee adoption of audit recommendations: Local government auditors’ perspectives

Stephen Kwamena Aikins

This research determines the impact of local government’s internal audit process on the audit client management’s adoption of audit recommendations. Publicity of financial and…

Debt, donors, and the decision to give

Thad Calabrese, Cleopatra Grizzle

Despite the enormous size of the nonprofit sector, there has been very little empirical research done on the capital structure of nonprofit organizations, and no one has examined…

Budget priorities and community perceptions of service quality and importance

Karl Nollenberger, Craig Maher, Paul Beach, M. Kevin McGee

The increasingly important issues of transparency and citizen involvement have challenged public administrators in the budget process. This paper adopts a contingent valuation…

Double (Accounting) Standards: A Comparison Of Public And Private Sector Defined Benefit Pension Plans

Kathryn E. Easterday, Tim V. Eaton

We examine and compare funding status, actuarial assumptions and asset investment allocations of defined benefit pension plans in the public and private sectors across time, using…