Journal of Public Budgeting, Accounting & Financial Management: Volume 8 Issue 4

Subjects:

Table of contents

Budget deficits in china: calculations, causes, and impacts

Huaping Luo, Robert T. Golembiewski

Since China began its market-oriented economic reform in 1979, government budget deficits have been a fact of life. On one hand, the share of resources owned or controlled…

Reengineering capital budgeting

Rowan Miranda, Natalee Hillman

This article illustrates the application of business process reengineering (BPR) to capital budget process redesign. The case of the City of Pittsburgh is used to argue…

Contracting for 21st century infrastructure

Margaret C. Bowden, William Earle Klay

Contracting practice and theory is based upon a legal framework which impedes the attainment of value, defined as quality and cost containment. The manufacture of complex…

Democratizing the capital budget planning and project selection process at the local level: assets and liabilities

Susan A. MacManus

Historically, citizen input into the capital budgeting planning and project selection process has been sporadic and often limited to the most politically-attentive…

Revenue generation and expenditure implications of municipal non-utility enterprises

Theodore J. Stumm

Although municipal enterprise funds provide several advantages to cities in the provision of goods and services, little is known about how these municipally operated…

General revenue sharing loss: alabama local government fiscal responses

Steven D. Cooper

This study explores linkage between Alabama local governments’ lost General Revenue Sharing (GRS) and their resultant coping strategies in the years following this federal…

Asset depletion on the balance sheet: an idea whose time has come?

Howard A. Frank

This article explores the possible impact on cash flows and balance sheets of Florida’s 67 counties if asset depletion were recorded in a manner analogous to that of…

Erratum

It has been brought to the attention of the publisher that the article Kalliola, S. and Niemelä (1996), “Maintaining dignity - a case of outsourced paper plant cleaners in…

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