Journal of Public Budgeting, Accounting & Financial Management: Volume 14 Issue 2

An examination of the effects of balanced budget laws on state borrowing costs

Cynthia Sneed

This study investigates the relationship between different levels of state balanced budget laws and state borrowing costs. Using federal guidelines for state balanced budget law…

Institutional structures utilized in state revenue forecasting

William Voorhees

Approaches taken by states in their revenue forecasting are extremely diverse. This research identifies six institutional structures that states utilize in their revenue…

Toward a more ethical system of state and local government retirement funding

Daniel P. Mahoney

The deferred nature of retirement benefits provides public officials with a means of postponing to later years the retirement financing burden. This practice is aided by the fact…

Exploratory study on employees’ motivation in the omani private banking sector

Ahmed A. Al Araimi

There are clear evidences that organizations are focusing on retaining motivated employees. Although motivation is a well-discussed topic in academic literature, motivation of…

Budgeting structures and citizen participation

Gerald J. Miller, Lyn Evers

This paper reviews the literature concerning when and in what way citizen participation can have an impact on budgeting. The first part of the paper conceptualizes, through the…

Beyond the public hearing: citizen participation in the local government budget process

Carol Ebdon

This study explores the use and effects of citizen participation in city budgeting. Interviews were conducted with budget directors in 28 midwestern cities. Participation was…

The utilization and effectiveness of citizen advisory committees in the budget process of local governments

Kathe Callahan

This paper examines the role of citizen budget advisory committees in local government to gain a better understanding of what exists, what works, and what does not. Specifically…