Journal of Public Budgeting, Accounting & Financial Management: Volume 25 Issue 3

Subjects:

Table of contents

Budgeting as informed guess work: Has the german budgetary process lost direction?

Roland Sturm

Budgeting in Germany is characterized by procedural continuities which have developed more and more into dignified parts of the German financial constitution. This is true…

City responses to economic downturns 2003 to 2009: Statistical and textual analyses of comprehensive annual financial reports

John F. Sacco, Gerard R. Busheé

This paper analyzes the impact of economic downturns on the revenue and expense sides of city financing for the period 2003 to 2009 using a convenience sample of the…

City responses to economic downturns 2003 to 2009: Statistical and textual analyses of comprehensive annual financial reports

John F. Sacco, Gerard R. Busheé

This paper analyzes the impact of economic downturns on the revenue and expense sides of city financing for the period 2003 to 2009 using a convenience sample of the…

Enterprise fund transfers and their impact on governmental spending and revenue patterns of georgia municipalities

Theodoros Arapis

Although public owned enterprises have rarely received the attention of the American public, their presence across the nation is widespread and their role in governance…

The sustainability of public pensions: A survey of california cities

Jinping Sun

The past few years have witnessed the rise of local ballot measures in California to limit public employee retirement benefits. What has happened to pension plans in…

The crisis in state highway finances: Its roots, current effects, and some possible remedies

Juita-Elena (Wie) Yusuf, Lenahan OʼConnell

This paper focuses on the American states and the sources of the expanding structural imbalance between their highway-related revenues on the one hand and expenditures for…

Borrowing for the future: The unintended consequences of build america bonds on low investment grade issuers of municipal bonds

Helisse Levine, Paul Greaves

The Obama Administration has proposed reinstatement of the BABs program created as part of the 2009 ARRA legislation to put state and local governments on a fiscally…

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