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Journal of Public Budgeting, Accounting & Financial Management, vol. 36 no. 2
Type: Research Article
ISSN: 1096-3367

Article
Publication date: 14 February 2024

James W. Douglas and Ringa Raudla

The purpose of this article is to challenge the balanced budget practices of U.S. state governments and offer alternatives that may lead to better fiscal, economic and policy…

Abstract

Purpose

The purpose of this article is to challenge the balanced budget practices of U.S. state governments and offer alternatives that may lead to better fiscal, economic and policy outcomes. We contend that the norm of balance may be leading U.S. states to make fiscal decisions that result in less-than-ideal outcomes, especially during economic downturns.

Design/methodology/approach

This is a normative article. We examine the scholarly evidence regarding balanced budget practices to assess the appropriateness of balanced budget norms. We also examine the fiscal rules followed by Eurozone countries to draw potential lessons for U.S. states.

Findings

We conclude that state governments should move away from strict norms of budget balance and seek more flexible approaches. We suggest that instead of following strict rules and norms of balance, U.S. states should consider implementing escape clauses, debt and deficit ceilings, and fiscal councils. We also suggest that the Federal Reserve be open to lending directly to states during fiscal crises to ensure that states have access to affordable credit.

Originality/value

The balanced budget norm has become ingrained in U.S. state budgeting practices, so much so that public officials and scholars alike rarely question it. The novel contribution of our article is to question this practice in a systematic way and propose alternative approaches.

Details

Journal of Public Budgeting, Accounting & Financial Management, vol. 36 no. 2
Type: Research Article
ISSN: 1096-3367

Keywords

Content available
Article
Publication date: 15 July 2021

Ringa Raudla and James W. Douglas

How does the era of austerity affect flexibility and control in budget implementation? The execution phase of the budget has remained underexplored in the budgeting literature…

1007

Abstract

Purpose

How does the era of austerity affect flexibility and control in budget implementation? The execution phase of the budget has remained underexplored in the budgeting literature. Theoretically, a crisis and austerity period may trigger changes in budget execution in one of two key directions: either toward greater control or greater flexibility. This paper seeks to uncover which outcome is more likely.

Design/methodology/approach

The authors conducted elite interviews of key officials involved in the budget execution phases in two European countries: Portugal and Austria.

Findings

The cases demonstrate that the experience of a fiscal crisis and period of austerity tend to lead to greater control and constrained flexibility in budget execution.

Originality/value

The execution phase of the budget process has remained underexplored in the public budgeting literature, and there has been only limited discussion on how the experience of austerity affects it. This empirical study of Portugal and Austria helps to shed light on that question.

Details

Journal of Public Budgeting, Accounting & Financial Management, vol. 34 no. 2
Type: Research Article
ISSN: 1096-3367

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Article
Publication date: 9 October 2019

Rod Mullen, Naya Arbiter, Claudia Rosenthal Plepler and Douglas James Bond

Over nearly six decades in prison, therapeutic communities (TCs) have waxed and waned in California. While there have been dramatic and demonstrable sucess with some of the most…

Abstract

Purpose

Over nearly six decades in prison, therapeutic communities (TCs) have waxed and waned in California. While there have been dramatic and demonstrable sucess with some of the most intractable populations in California prisons, the TC model has met substantial challenges, both bureaucratic and political. The paper aims to discuss this issue.

Design/methodology/approach

This is a six-decade review of in-prison TCs in California based both on the research literature and from personal experience over 30 years providing both in-prison and community based TCs in California.

Findings

Despite well-documented success reducing the recidivism of violent offenders in California prisons (which is now the bulk of the population), the government has ignored the success of well implemented in-prison TCs, and has implemented a CBT model which has recently been documented to have been ineffective in reducing recidivism. The State is now at a crossroads.

Research limitations/implications

Documented research findings of success do not necessarily result in the implementation of the model.

Practical implications

There is evidence that violent felons are amenable to treatment.

Social implications

Public concern over the return of violent felons from prison can be ameliorated by the evidence of the effectiveness of TC treatment in prison.

Originality/value

There is no other publication which captures the narrative of the TC in California prisons over six decades.

Details

Therapeutic Communities: The International Journal of Therapeutic Communities, vol. 40 no. 3/4
Type: Research Article
ISSN: 0964-1866

Keywords

Article
Publication date: 1 December 1998

James Douglas

Considers the development in construction of subfloors. Examines the various parts of the subfloor system. Discusses the need for and provision of subfloor ventilation. Shows that…

1666

Abstract

Considers the development in construction of subfloors. Examines the various parts of the subfloor system. Discusses the need for and provision of subfloor ventilation. Shows that the main developments in subfloor ventilation have occurred in the last 30 years of the twentieth century. Highlights the dangers in overlooking the importance of subfloors to the performance of ground floors.

Details

Structural Survey, vol. 16 no. 4
Type: Research Article
ISSN: 0263-080X

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Article
Publication date: 1 June 1999

James Douglas

Summarises the evolution of underfloor heating in buildings. Examines the main types of underfloor heating systems in ground floors. Discusses the pros and cons of this method of…

1217

Abstract

Summarises the evolution of underfloor heating in buildings. Examines the main types of underfloor heating systems in ground floors. Discusses the pros and cons of this method of heating buildings. Shows that with the introduction of flow‐applied screeds and plastic piping, as well as improved installation and control procedures, underfloor heating is making a comeback in a growing number of new‐build schemes in the UK. However, this study indicates that it will be many years before universal confidence in the system is achieved.

Details

Structural Survey, vol. 17 no. 2
Type: Research Article
ISSN: 0263-080X

Keywords

Article
Publication date: 1 December 1999

James Douglas

Reviews the development of ground floor constructions. Explores the reasons for insulating the various types of ground floor constructions. Discusses the reasons for and methods…

1165

Abstract

Reviews the development of ground floor constructions. Explores the reasons for insulating the various types of ground floor constructions. Discusses the reasons for and methods of enhancing the thermal efficiency of floors. Shows that the earliest type of insulated floor was of lime concrete construction. Modern ground floors, whether suspended or ground‐supported, must be insulated to an adequate level to achieve a more sustainable construction.

Details

Structural Survey, vol. 17 no. 4
Type: Research Article
ISSN: 0263-080X

Keywords

Article
Publication date: 28 August 2020

Ringa Raudla and James W. Douglas

Since regaining its independence, the Estonian government has followed policies of fiscal consolidation when responding to economic crises. Its response to the COVID-19-crisis has…

Abstract

Purpose

Since regaining its independence, the Estonian government has followed policies of fiscal consolidation when responding to economic crises. Its response to the COVID-19-crisis has been quite different – it has authorized additional expenditures, cut taxes and incurred considerable debt. This paper gives an overview of the budgetary measures adopted and explores the question: why was it different this time?

Design/methodology/approach

The authors draw upon policy documents to zoom in on the main political, institutional and economic factors that help to explain Estonia's departure from extreme fiscal conservatism in the midst of the global pandemic.

Findings

The authors found the key political factors to be the party composition of the government, policy diffusion and policy learning. Key economic factors included Estonia's very low level of debt prior to the crisis and credit market advantages gained from Eurozone membership.

Originality/value

Estonia presents an interesting case because in all previous crises it responded with fiscal consolidation, whereas it is now responding with extensive fiscal stimulus.

Details

Journal of Public Budgeting, Accounting & Financial Management, vol. 32 no. 5
Type: Research Article
ISSN: 1096-3367

Keywords

Content available
Article
Publication date: 24 May 2013

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Abstract

Details

Structural Survey, vol. 31 no. 2
Type: Research Article
ISSN: 0263-080X

Article
Publication date: 1 March 1996

James Douglas

Assesses the significance of building performance in the context of facilities management. Its relevance has much to do with the growing recognition that it is an important…

6404

Abstract

Assesses the significance of building performance in the context of facilities management. Its relevance has much to do with the growing recognition that it is an important benchmark source in facilities management. Builds on the premiss that essentially, facilities management deals with the management of non‐core support services to help achieve organizational objectives. Its realm is the interface between people and the workplace. One of the key components of this interface is property. As a commodity it is an asset not only for investment purposes but also in functional terms. Building performance is the process whereby this can be evaluated.

Details

Facilities, vol. 14 no. 3/4
Type: Research Article
ISSN: 0263-2772

Keywords

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