Journal of Public Budgeting, Accounting & Financial Management: Volume 30 Issue 2

Subjects:

Table of contents

Guest Editors: Can Chen

Equity and public finance issues in the state subsidy of public transit

Nancy Hudspeth, Gerard Wellman

Public transit is an essential service for people without access to an automobile, particularly those who are low income, elderly, or with disabilities. Previous research…

Getting the toll story about willingness-to-pay tolls

Juita-Elena (Wie) Yusuf, Lenahan O’Connell, David Chapman, Meagan M. Jordan, Khairul Azfi Anuar

The purpose of this paper is to examine drivers’ willingness-to-pay (WTP) tolls using data from a survey of drivers in the Hampton Roads region of Southeastern Virginia…

Beyond new roads and bridges: Understanding public preferences for investing in urban non-automobile transportation infrastructure

Lenahan O’Connell, Juita-Elena (Wie) Yusuf, Khairul Azfi Anuar

The purpose of this paper is to compare public preferences for investment and spending on non-automobile infrastructures (mass transit and bicycling) to preferences for…

Effects of the GASB No. 34 infrastructure reporting standards on state highway infrastructure quality: A panel data analysis

Jiseul Kim, Can Chen, Carol Ebdon

The purpose of this paper is to evaluate whether the additional infrastructure information in US state financial statements improves infrastructure quality.

The effect of revenue diversification and form of government on public spending

Ji Hyung Park, Sungho Park

Revenue diversification interacting with form of government that has different management behaviors may produce a variation in the level of public spending. The purpose of…

Public sector consolidated financial statements: a structured literature review

Serena Santis, Giuseppe Grossi, Marco Bisogno

The purpose of this paper is to review and analyze the literature on consolidated financial statements (CFS) in the public sector published from 1980 to 2015 in public…

1600

Stakeholder participation in the governmental accounting standard-setting process

Linda Kidwell, Suzanne Lowensohn

Accounting standards are issued only after a comprehensive due process, which includes opportunities for external constituents to participate via public hearings and…

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