Journal of Public Budgeting, Accounting & Financial Management: Volume 7 Issue 4

Subjects:

Table of contents

The evolution and success of budgeting systems at institutions of higher education

Carl R. Borgia, Randolph S. Coyner

A survey of the chief academic officers at comprehensive colleges and universities in the United States reveals a move toward more rational budgeting systems in higher…

154

An analysis of residential sanitation collection pricing under alternative delivery arrangements

Richard C. Brooks

This paper investigates residential sanitation collection (RSC) pricing under two different service delivery arrangements: (1) the municipal RSC arrangement where…

Military expenditures 1972-1990: the reasons behind the post-1985 fall in world military spending

Daniel P. Hewitt

World military expenditures fell by over 20 percent in proportion to GDP from 1985 to 1990. This study examines the determinants of military expenditures in 125 countries…

The opportunity cost of defense inputs

Gregory G. Hildebrandt

This article analyzes the difference between the budgetary expense and the opportunity cost of defense inputs. If inputs are obtained by the government from a market…

Theories of budgetary tradeoffs

Alex Mintz, Randolph T. Stevenson

The literature on defense-welfare tradeoffs has not been characterized by an emphasis on theory development. Indeed, most work has concentrated on using increasingly…

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