Journal of Public Budgeting, Accounting & Financial Management: Volume 14 Issue 3
Table of contents
Reporting cash flows: an investigation of college and university compliance with SFAS no. 117
Mary Fisher, Teresa Gordon, Marla Myers Kraut, David MaloneReporting cash flows is a relatively recent development in college and university financial reporting. An examination of the purported usefulness of cash flow information to the…
The death of the corporate tax
Joel M. DiCiccoThis paper suggests that the proliferation of highly sophisticated corporate tax shelters has been a major reason for the decline of corporate income tax as a percentage of GDP…
The economics and politics of revenue reform: a case study
James R. RamseyThe 1990s witnessed unprecedented economic growth and state revenue growth. Many states used this strong growth to improve their financial position by building their “rainy day”…
Views from the field: creating a place for authentic citizen participation in budgeting
Janet Foley OroszCitizen participation in budgeting is often achieved by compliance with legal statutes on public hearing requirements. These pragmatic and legalistically-based approaches to…
A dynamic method of citizen preference revelation
Mark D. Robbins, Bill SimonsenIn this article we explore two citizen-based approaches to solving the problem of selecting a desirable level of public goods for a jurisdiction. The first approach seeks to…
The challenge to improve citizen participation in public budgeting: a discussion
Julia Beckett, Cheryl Simrell KingThis article considers the recent emphasis on the importance and value of citizen participation, involvement, and engagement in local government and how active participation…
ISSN:
1096-3367Online date, start – end:
1994Copyright Holder:
Emerald Publishing LimitedOpen Access:
hybridEditor:
- Dr Giuseppe Grossi