Journal of Public Budgeting, Accounting & Financial Management: Volume 21 Issue 4
Table of contents
Is there a ‘gaap gap’? a politico-economic model of municipal accounting policy
Deborah A. Carroll, Justin MarlowePositive accounting theory suggests jurisdictions will meet their stakeholders’ financial information needs at the lowest possible cost, and current accounting policy will change…
The relationship between risk and homeland security financing: a survey of florida city managers and fire chiefs
Christopher G. Reddick, Howard A. FrankSurvey 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…
Stabilization fund strategies in massachusetts: a survey of chief financial officers
Douglas Snow, Gerasimos GianakisThis article summarizes findings of a survey designed to obtain perceptions of municipal finance officers in Massachusetts regarding stabilization fund management strategies…
A predictive model of fiscal distress in local governments
John M. Trussel, Patricia A. PatrickThis paper investigates the financial risk factors associated with fiscal distress in local governments. We hypothesize that fiscal distress is positively correlated with revenue…
Continuing the search for a theory of public budgeting
Joan M. Gibran, Alex SekwatThis paper argues that the search for a theory of public budgeting has proceeded mainly on assumptions of the rationalist paradigm. This approach yielded mostly technical…
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ISSN:
1096-3367Online date, start – end:
1994Copyright Holder:
Emerald Publishing LimitedOpen Access:
hybridEditor:
- Dr Giuseppe Grossi