Journal of Public Budgeting, Accounting & Financial Management: Volume 8 Issue 1

Media coverage and school budgeting processes

Marc A. Rubin, Catherine L. Staples

The intent of this research study is to explore the following three questions: (1) How do local newspapers cover school district budgeting processes? (2) Does newspaper coverage…

Fund accounting and capital budgeting: european experiences

M. Peter van der Hoek

Budgets have to meet a number of principles in order to fulfil their functions properly. This paper focuses on two of these budget principles. First, it addresses the principle of…

Revenue effort of local governments:determinants, impacts, and policy implications

Huaping Luo, James W. Douglas

The literature on the revenue effort of local governments in the U.S. is deficient in that most studies focus only on identifying the general patterns of revenue effort. This…

Swords into plowshares: some propositions on the prospects of peace dividend

Steve Chan, Henrik Sommer

This essay offers a number of propositions about the size, pace, and distribution of defense cutbacks and about the conversion of military resources to civilian purposes. We argue…

Defense expenditures and budgetary patterns in selected middle eastern and mediterranean countries: an assessment

Robert E. Looney, Peter C. Frederiksen

This paper examines the relationship between defense spending and budgetary allocations to various programs for twelve Middle Eastern and North African/Mediterranean countries in…

Military expenditures and human development measures

Jurgen Brauer

This article examines the relation between measures of military affairs (such as its budgetary cost and the size of armed forces) and measures of human development (such as…

Financing the sri lankan armed conflict, 1983-92

Geoff Harris

This article begins with a discussion of the various costs which occur as a result of armed conflict. It then examines the alternative ways in which wars can be financed. Sri…