Journal of Public Budgeting, Accounting & Financial Management: Volume 9 Issue 2


Table of contents

Public budgeting in America: a twentieth century retrospective

Charlie Tyer, Jennifer Willand

Reviewing the development of budgeting in America in the twentieth century, this article assesses where public budgeting is as it approaches the twenty-first century. Five…


Gasb versus fasb: user perceptions of the alternative formats for preparing the statement of cash flows

G. Robert Smith, Robert J. Freeman, Barry J. Bryan

This paper reports results of a survey that examines user perceptions of alternate formats of the Statement of Cash Flows (SCF) mandated by the Governmental Accounting…

Two accounting standard setters: one industry

Mary Fischer

The ability of investors, taxpayers and researchers to compare financial statements issued by hospitals, universities and other governmental agencies is affected by their…

The intergenerational consequences of retiree healthcare premiums: what is the evidence?

Cynthia S. Sneed, John E. Sneed

The purpose of this research is to examine the association between the unfunded OPEB liability and current expenditures for state governments as a measure of…

Public sector accounting in india: a historical review and an analysis since independence to the economic reforms of the nineties

Saleha B. Khumawala

This study provides a history and an inventory and analysis of existing public sector accounting principles in India from the time of independence from the British in 1947…

Determinants of U.S. private foreign direct investments in OPEC nations : from public and non-public policy perspectives

Kingsley O. Olibe, C. Larry Crumbley

Previous research demonstrates that non-public policy variables (wage rate, raw material, GDP, GDP/capita, inverse of tax rate, and population) have significant influence…

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Emerald Publishing Limited

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  • Dr Giuseppe Grossi