Journal of Public Budgeting, Accounting & Financial Management: Volume 12 Issue 2

Financial accounting reform in flemish municipalities: an empirical study of the comparability of the annual accounts

Johan R. Christiaens

The purpose of this research is to examine the accounting output of the reformed financial accounting system of municipalities in Belgium, particularly in Flanders. For the first…

State institutions and city property taxes: revisiting the effects of the tax revolt

Barbara Coyle McCabe

Cities’ reliance on property taxes has declined since the 1970s. This shift has been attributed to state rules enacted in the wake of the tax revolt and intended to curb property…

Government procurement: past and current developments

Khi V. Thai, Rick Grimm

Government procurement has been a neglected area of study in higher education and research. This symposium is one of the first efforts in examining government procurement. This…

The public purchasing profession revisited

Stephen B. Gordon, Stanley D. Zemansky, Alex Sekwat

This article revisits two vital questions largely ignored in the scholarly literature devoted to professionalism in government. First, is the public purchaser a professional? And…

Government purchasing: an evolving profession?

Guy Callender, Darin Matthews

As government organizations step hopefully into a new century, among the challenges they face will be the demands of the “New Purchasing” and persistent pressure to redefine the…

Governmental purchasing in the public policy process: orienting theory and practice

Thomas A.P. Sinclair

What do purchasing officers and policy theorists have to offer one another? Policy frameworks could help purchasing officers anticipate or predict change and respond to those…

Promises and pitfalls of contracting for public services: the lawa case

Sandra M. Emerson

Historically, public services were provided by public institutions because they were seen as either the best-insulated or most sensitive to public sentiments. Today, the fusing of…