Journal of Public Budgeting, Accounting & Financial Management: Volume 30 Issue 2
Table of contents
Guest Editors: Can Chen
Equity and public finance issues in the state subsidy of public transit
Nancy Hudspeth, Gerard WellmanPublic transit is an essential service for people without access to an automobile, particularly those who are low income, elderly, or with disabilities. Previous research has…
Getting the toll story about willingness-to-pay tolls
Juita-Elena (Wie) Yusuf, Lenahan O’Connell, David Chapman, Meagan M. Jordan, Khairul Azfi AnuarThe 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. The…
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 AnuarThe purpose of this paper is to compare public preferences for investment and spending on non-automobile infrastructures (mass transit and bicycling) to preferences for new roads…
Effects of the GASB No. 34 infrastructure reporting standards on state highway infrastructure quality: A panel data analysis
Jiseul Kim, Can Chen, Carol EbdonThe 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 ParkRevenue diversification interacting with form of government that has different management behaviors may produce a variation in the level of public spending. The purpose of this…
Public sector consolidated financial statements: a structured literature review
Serena Santis, Giuseppe Grossi, Marco BisognoThe 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 sector…
Stakeholder participation in the governmental accounting standard-setting process
Linda Kidwell, Suzanne LowensohnAccounting standards are issued only after a comprehensive due process, which includes opportunities for external constituents to participate via public hearings and comment…
ISSN:
1096-3367Online date, start – end:
1994Copyright Holder:
Emerald Publishing LimitedOpen Access:
hybridEditor:
- Dr Giuseppe Grossi