Journal of Public Budgeting, Accounting & Financial Management: Volume 6 Issue 1

Subjects:

Table of contents

Fiscal noting reconsidered: the experience of the states with mandate cost estimation

Janet M. Kelly

Ten years after the first comprehensive review of fiscal noting in the states, revisiting the impact of cost analysis on unfunded state mandates yields pessimistic…

Budgeting concepts and processes: perceived value for state budgeting

Merl M. Hackbart, James R. Ramsey

State budgeting processes and decision making have been the subject of numerous research efforts. Such studies have been based upon the premise that improved budget…

285

Determinants and consequences of management accounting system choice: an empirical analysis

Carol M. Lawrence, Robert W. Parry

This paper develops and tests a descriptive model of management accounting system choice through an empirical analysis of the adoption of innovative cost accounting…

Recent developments in public financial management in the european community: a symposium

M. Peter van der Hoek, Khi V. Thai

This symposium examines recent developments in public financial management in the European Community (EC). Prior to 1994, this community had twelve country members. It is…

Learning to live with public expenditure: politics and budgeting in britain since 1976

Andrew M. McLaughlin, Jeremy. J. Richardson

Budgetary reform in the UK since the International Monetary Fund (IMF) intervention under a Labour government in 1976 has been prompted by a new conventional wisdom that…

Post-1970 "budgetary cooperation" between central and local government in Denmark

Erik Albæk

As the result of a major local government reform in 1970, most welfare functions in Denmark are dealt with at the local level of government, effectively turning the…

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