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Article
Publication date: 1 March 2009

Howard A. Frank, Philip C. Christian and Gina Scutelnicu

This article analyzes the content of 584 articles published in the Journal of Public Budgeting, Accounting, and Financial Management and Public Budgeting and Finance with…

Abstract

This article analyzes the content of 584 articles published in the Journal of Public Budgeting, Accounting, and Financial Management and Public Budgeting and Finance with principal focus on how the public financial management knowledge base is generated. We find remarkable diversity of authorship and academic domicile. However, we note an absence of simulations and experiments and that much of the survey research does not comport with "best" practice. Practitioners were five times more likely to contribute than graduate students, and content continues a disciplinary tendency to neglect linkages between the macro-economy and public financial management. Our findings may reflect a public administration research ethos detailed by Frank Thompson and colleagues (1998) that is negatively impacted by lack of extramural funding.

Details

Journal of Public Budgeting, Accounting & Financial Management, vol. 21 no. 2
Type: Research Article
ISSN: 1096-3367

Article
Publication date: 1 June 2005

Brad W. Smith

One of the most consistent and widely discussed findings in research on citizens' attitudes toward the police is that African‐American citizens view the police less favorably than…

858

Abstract

Purpose

One of the most consistent and widely discussed findings in research on citizens' attitudes toward the police is that African‐American citizens view the police less favorably than do white citizens. Frank and his colleagues, however, found that in Detroit African‐American residents held more favorable views of the police than did white residents. They suggested that as a result of “ethno‐racial political transitions” occurring in large cities attitudes toward the police of both African‐American and white residents may have changed. The current study seeks to examine this issue in Washington, DC which has undergone similar demographic and political changes.

Design/methodology/approach

Data for the current study were taken from a 1998 survey of households in 12 US cities conducted by the Bureau of Justice Statistics.

Findings

The results suggest that, although Washington, DC has undergone an “ethno‐racial political transition”, African‐American residents reported less satisfaction with the police than did white residents.

Research limitations/implications

The study is limited by cross‐sectional data and the unique nature of politics and policing in Washington, DC. Future research using longitudinal data should consider these issues in other “transitioned” cities.

Originality/value

Examines African‐American and white citizens' attitudes toward police in Washington, DC.

Details

Policing: An International Journal of Police Strategies & Management, vol. 28 no. 2
Type: Research Article
ISSN: 1363-951X

Keywords

Article
Publication date: 1 March 2015

Hai (David) Guo and Howard A. Frank

The Florida electorate passed Amendment One on January 29th, 2008. The portability provision of this Amendment allows homestead owners to transfer the difference between assessed…

Abstract

The Florida electorate passed Amendment One on January 29th, 2008. The portability provision of this Amendment allows homestead owners to transfer the difference between assessed value and estimated market value of their current homestead property to their new property. Since passage, there has been limited and declining utilization of the portability provision. This paper explores whether the accrued tax savings due to the property assessment limit provide sufficient incentive for homesteaders to move by examining aggregated utilization of the portability provision among counties. Based on a panel regression using 67 counties from 2008 to 2012, our findings indicate the portability provision has had limited impact on Florida's depressed housing market and only a small number of well-educated and white homesteaders have availed themselves of this mechanism.

Details

Journal of Public Budgeting, Accounting & Financial Management, vol. 27 no. 2
Type: Research Article
ISSN: 1096-3367

Article
Publication date: 5 October 2015

Michael I.C. Nwogugu

– This paper aims to explain the weaknesses and inconsistencies inherent in the Dodd-Frank Act of 2010 (USA).

1927

Abstract

Purpose

This paper aims to explain the weaknesses and inconsistencies inherent in the Dodd-Frank Act of 2010 (USA).

Design/methodology/approach

The approach is entirely theoretical and multi-disciplinary (and relies on some third-party empirical research), and it consists of a literature review, critique and the development of theories which are applicable across countries.

Findings

The Dodd-Frank Act is inefficient and inadequate as a response to the global financial crisis. The Dodd-Frank Act has not resulted in significant economic growth and has increased transaction costs and compliance costs for both government agencies and financial services companies.

Originality/value

The author developed the theories introduced in the paper.

Details

Journal of Financial Crime, vol. 22 no. 4
Type: Research Article
ISSN: 1359-0790

Keywords

Article
Publication date: 1 March 2009

Christopher G. Reddick and Howard A. Frank

Survey findings from Florida reveal that larger, higher risk communities perceive greater budgetary trade-offs, a view that supports in part the U.S. Department of Homeland…

Abstract

Survey findings from Florida reveal that larger, higher risk communities perceive greater budgetary trade-offs, a view that supports in part the U.S. Department of Homeland Security’s recently implemented strategy in distributing its grants. Per expectations, city managers with graduate education saw higher levels of readiness and lower threat risk than fire chiefs. Consistent with prior research, cities were reprogramming and using existing funds rather than new levies for homeland security initiatives. This finding was buttressed by results that recently enacted property tax limits and cuts in federal aid were seen as the greatest challenges to increased funding. Contrary to mainstream public administration writing, our respondents stated that restrained funding rather than intergovernmental coordination was the biggest issue they faced in meeting homeland security needs. Overall, our respondents saw a low risk of terror threat, a perception that may represent an accurate read of the operating environment or an implicit belief that higher levels of government will provide significant assistance in the event of a major terrorist attack or other conflagration.

Details

Journal of Public Budgeting, Accounting & Financial Management, vol. 21 no. 4
Type: Research Article
ISSN: 1096-3367

Book part
Publication date: 2 December 2021

Richard E. Wagner

I have been asked to explore how James Buchanan’s work on public finance and constitutional political economy might have emerged out of themes present in Frank Knight’s oeuvre

Abstract

I have been asked to explore how James Buchanan’s work on public finance and constitutional political economy might have emerged out of themes present in Frank Knight’s oeuvre, especially his Risk Uncertainty, and Profit. Buchanan’s body of work has inspired the development of a style of political economy sometimes described as Virginia or Constitutional Political Economy to distinguish it from the Chicago Political Economy with which George Stigler is associated, and with Stigler and Buchanan both being students of Knight. While Buchanan, unlike Stigler, did not write his dissertation under Knight’s supervision, this is a minor distinction because Buchanan regarded Knight as his de facto supervisor even though Roy Blough was his de jure supervisor. The author explains how Knight’s scholarly oeuvre can in large measure be detected in Buchanan’s effort to fashion an alternative approach to public finance and to articulate the field of study now called constitutional political economy.

Details

Research in the History of Economic Thought and Methodology: Including a Symposium on Frank Knight's Risk, Uncertainty and Profit at 100
Type: Book
ISBN: 978-1-80071-149-5

Keywords

Article
Publication date: 1 April 1992

Bryan Smith

In mulling over the articles in this issue on a walk to my village local it occurred to me that the theme of Women and Men Working Together might be further enriched by a…

Abstract

In mulling over the articles in this issue on a walk to my village local it occurred to me that the theme of Women and Men Working Together might be further enriched by a contribution from mine hosts, Liz and Frank. Untypically they are business partners rather than husband and wife. How would some of the issues transfer to the confines of The Black Horse, where landlord and landlady probably spend more time in each other's company than do most business colleagues?

Details

Industrial and Commercial Training, vol. 24 no. 4
Type: Research Article
ISSN: 0019-7858

Article
Publication date: 1 March 1996

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 private…

Abstract

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 private entities. Findings highlight the difficulty that may be encountered with changing emphasis of government accounting from focus on cash flows to that of actual resources utilized.

Details

Journal of Public Budgeting, Accounting & Financial Management, vol. 8 no. 4
Type: Research Article
ISSN: 1096-3367

Book part
Publication date: 2 December 2021

Ross B. Emmett

In 1933, Lionel Robbins asked Frank Knight if he could republish Knight’s Risk, Uncertainty and Profit (RUP) in order for students at the London School of Economics to continue to…

Abstract

In 1933, Lionel Robbins asked Frank Knight if he could republish Knight’s Risk, Uncertainty and Profit (RUP) in order for students at the London School of Economics to continue to have access to the book. He also asked Knight to write a preface to provide an update on Knight’s changing economic views. Between 1933 and 1957, Knight wrote four new prefaces for reprint editions of RUP outlining changes in his views. In the prefaces, he identified four aspects of the theory expounded in RUP that he came to reject: (a) the method of successive approximation; (b) the separation of production from distribution; (c) the tri-partite division of the factors of production; and (d) any notion of a period of production. These rejections placed him squarely in opposition to F. A. Hayek’s theoretical work. He also identified the key features he had sought to develop in a monetary theory that would oppose J. M. Keynes and John Hicks. At the same time, he sought to identify the new theoretical ideas he was developing, including an enterprise-based theory of market exchange, and the adoption of a unitary resource, called capital. He also pointed to the work in social philosophy that he had begun in the 1940s, especially the need for a combined approach to social science using economic theory, ethics and social philosophy. The prefaces came to serve as a bridge between Knight’s original theory and what he would argue at the conclusion of his career.

Details

Research in the History of Economic Thought and Methodology: Including a Symposium on Frank Knight's Risk, Uncertainty and Profit at 100
Type: Book
ISBN: 978-1-80071-149-5

Keywords

Article
Publication date: 11 December 2023

Joshua L. Kenna and Dennis Mathew Stevenson

Geography is an exciting discipline involving the interrogation of place, space, and mobility. Film is too powerful and assessable tool that engages audiences. Therefore, this…

Abstract

Purpose

Geography is an exciting discipline involving the interrogation of place, space, and mobility. Film is too powerful and assessable tool that engages audiences. Therefore, this article builds a rationale for utilizing film in the teaching of geography. Particularly geographic mobility, which is the study of spatial patterns of movement and viewing them with positive or negative social meaning and as embedded within structures of power.

Design/methodology/approach

This is not a research paper so there is no methodology to detail.

Findings

This is not a research paper so there are no findings to detail.

Originality/value

The article introduces three films (Selma, Hidden Figures, and The Green Book) and describes how they can be used to enrich the teaching of geographic mobility.

Details

Social Studies Research and Practice, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1933-5415

Keywords

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