Municipal budgets: governance, surveillance, and legitimation
Journal of Public Budgeting, Accounting & Financial Management
ISSN: 1096-3367
Article publication date: 1 March 1996
Abstract
This study investigates the effect of institutional controls (governance), accounting controls (surveillance), and legitimation tactics on the size of municipal budgets. Ordinary least squares regression analysis is employed as the primary data analysis technique in this study. Overall, the results suggest that reform approaches to local government have not been as successful as the reformers envisioned. Additionally, while the results suggest that timely reporting is a deterrent to increased expenditures, the results also suggest that, to some degree, the use of legitimation tactics may offset the benefits of timely reporting.
Citation
Luehlfing, M.S. (1996), "Municipal budgets: governance, surveillance, and legitimation", Journal of Public Budgeting, Accounting & Financial Management, Vol. 8 No. 2, pp. 188-204. https://doi.org/10.1108/JPBAFM-08-02-1996-B003
Publisher
:Emerald Publishing Limited
Copyright © 1996 by PrAcademics Press