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Abstract

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Journal of Public Budgeting, Accounting & Financial Management, vol. 14 no. 3
Type: Research Article
ISSN: 1096-3367

Article
Publication date: 1 March 2009

Kathe Callahan and Kaifeng Yang

Abstract

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

Article
Publication date: 1 March 2002

Kathe Callahan

This paper examines the role of citizen budget advisory committees in local government to gain a better understanding of what exists, what works, and what does not. Specifically…

Abstract

This paper examines the role of citizen budget advisory committees in local government to gain a better understanding of what exists, what works, and what does not. Specifically this paper seeks to answer the following questions: How are citizen advisory committees utilized? What influence do citizen advisory committees have on the planning and decision making process of local governments? What variables influence the effectiveness of citizen advisory committees? What obstacles prevent meaningful citizen participation from taking place? Through a better understanding of what makes some committees more effective than others, recommendations can be made that will improve the effectiveness of this type of citizen participation.

Details

Journal of Public Budgeting, Accounting & Financial Management, vol. 14 no. 2
Type: Research Article
ISSN: 1096-3367

Article
Publication date: 1 March 2009

Kathryn Kloby

The purpose of this exploratory research is to identify key motivations, administrative costs, and instrumental benefits of translating data-rich budgets into user-friendly…

Abstract

The purpose of this exploratory research is to identify key motivations, administrative costs, and instrumental benefits of translating data-rich budgets into user-friendly reports for citizens. This research draws from interviews with chief financial officers in local governments that are recognized by the Government Finance Officers Association for preparing additional financial reports that appeal to a citizen-based audience. Candid discussions and thoughtful reflections of respondents demonstrate that chief financial officers play a leading role in determining the style and extent to which financial information is communicated to external audiences. The research suggests that adopting this form of financial reporting, however, does not necessarily have an impact on citizen participation in the budget process. Recommendations from the point of view of the research participant are presented for practitioners interested in implementing citizen-based financial reporting. The research concludes with a discussion of the state of practice of citizen-based financial reporting of the research sample and areas for future study.

Details

Journal of Public Budgeting, Accounting & Financial Management, vol. 21 no. 3
Type: Research Article
ISSN: 1096-3367

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