Journal of Public Budgeting, Accounting & Financial Management: Volume 14 Issue 1

Accounting and auditing for local governments in the U.S. and the U.K.

Gary Giroux, Rowan Jones, Maurice Pendlebury

This paper offers a comparison of local government accounting and auditing in the U.S. and the U.K., including descriptions of the wider environment of the two governmental…

Lotteries, the american states and the federal government: a formula for perpetual success or inevitable destruction in education policy?

P. Edward French, Rodney E. Stanley

Lotteries have gained immense popularity for enhancing fiscal resources for social intervention programs such as education. However, the fiscal significance of lotteries for…

Performance budgeting-the next budgetary answer. but what is the question?

Bernard Pitsvada, Felix LoStracco

In the world of public budgeting, ideas and concepts often come, go, and then resurface years later in a slightly modified version. Performance budgeting was first abandoned in…

Interstate fiscal disparities among american states: its general trend during 1970-1996 and its implications to the 1996 welfare reform

Yuhua Qiao

This article discusses interstate fiscal disparities in the context of welfare reform. It presents the trend of interstate fiscal disparities during 1970-1996 and highlights the…

Cash management practices in Louisiana municipalities

Christie C. Onwujuba, Thomas D. Lynch

In this paper, we examine the cash management practices in the State of Louisiana and contrasted those practices with the rate of return on investment income due to cash…

Court strategies in the appropriations process: the Oklahoma case

James W. Douglas

Little is known about the strategies used by state courts during the appropriations process. This article examines court budgetary practices in the state of Oklahoma. It reveals…

Pricing public information: the case of Norwegian government policymaking

Petter Gottschalk, Arne Krokan

A paradox seems to emerge when public information is priced without associated costs of electronic distribution. This paper investigates this paradox in light of recent Norwegian…