Journal of Public Budgeting, Accounting & Financial Management: Volume 12 Issue 4
Table of contents
Governmental nonaudit services and choice of incumbent/non-incumbent CPA firm
William Huffman, Inder K. Khurana, K. K. Raman, Earl R. WilsonGiven the focus on auditor independence in the corporate literature, prior research has focused almost exclusively on nonaudit services obtained from the incumbent CPA firm. By…
The relationships between public finance issues, financial management issues, and conditions of fiscal stress in small and rural governments: the case of west Virginia
Michael John Dougherty, Kenneth A. Klase, Soo Geun SongSmall and rural communities face severe fiscal constraints. Many factors affect governance in these localities. Because of this, a vital concern are the relationships between…
The anatomy of a budget recommendation
Kurt ThurmaierHow analysts make recommendations to the budget director and governor depends partly on the nature of the state budget office (SBO). This paper contrasts the development of a…
Assessing rational-choice models of budgeting--from budget-maximising to bureaushaping: a case study of british local government
Stephen CopeThis article assesses a rational-choice model of bureaucratic behaviour - the bureau-shaping model - as an explanation of budget-making in British local government. The…
Decision-making tools for public productivity improvement: a comparison of DEA to cost-benefit and regression analyses(1)
Patria de Lancer JulnesThe long tradition in the public sector of introducing decision-making tools that then fail to live up to expectations has fueled a debate over the proper role of government. This…
ISSN:
1096-3367Online date, start – end:
1994Copyright Holder:
Emerald Publishing LimitedOpen Access:
hybridEditor:
- Dr Giuseppe Grossi