Journal of Public Budgeting, Accounting & Financial Management: Volume 27 Issue 3

Subjects:

Table of contents

School-district governance structures and fiscal outcomes: is school-district leadership entrenched?

Nina T. Dorata, Cynthia R. Phillips

This study examines the impact of school-district governance characteristics, which include board and management entrenchment and budget and audit committee expertise, on…

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Lost and found tax dollars: The impact of local option sales taxes on property taxes and own source revenue

Whitney B. Afonso

The relationship between the local option sales tax (LOST) and property taxes and own source revenue is not well documented in the literature. This may be due in part to…

The effect of board composition on public sector pension funding

Gang Chen, Kenneth Kriz, Carol Ebdon

Public pension plans in the U.S. are seriously underfunded, especially following the financial market crisis of 2008-2009 which resulted in large investment losses…

Is california broke or is its budgeting system broken? empirical examination of the budget affordability, the institutional arrangements, and the growth of deficits in California

Dragan Stanisevski, Luke Fowler

Since the 1978 adoption of Proposition 13 California’s fiscal conditions have steadily deteriorated. This article questions whether this fiscal deterioration is due to a…

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