Journal of Public Budgeting, Accounting & Financial Management: Volume 10 Issue 1

Community composition and the provision of local public goods: the case of occupancy status

Andrew C. Worthington

A public finance framework is used to examine the relationship between community composition, namely occupancy status, and the provision of governmental services. A comprehensive…

The effect of public versus private decision environment on the use of the net present value investment criterion

Keith Richardson

Public and private sector managers make investment decisions under uncertainty. Economic efficiency requires that managers who wish to maximize expected utility use NPV. A field…

Budgetary reforms in oecd member countries

David Shand

This article surveys budgetary reforms in the Organization for Economic Cooperation and Development (OECD) countries, which have aimed both at reducing budget deficits and…

Budgeting in hungary during the democratic transition

Lance T. LeLoup, Andrea Dietz, Mihaly Hogye, Zoltan Papai, Laszlo Urban, Laszlo Varadi

The transition to democracy and a free market economy in Hungary and other Central European nations has provided a unique opportunity to study rapid change in budget systems…

Financial management trends in latin america

Lynnette McCormack Asselin

Reform of the government financial management system is part of every public sector reform program currently being implemented in Latin America. This is because of the emphasis on…