Journal of Public Budgeting, Accounting & Financial Management: Volume 15 Issue 3

Toward a framework for managing high-risk government outsourcing: field research in three italian municipalities

Emanuele Padovani, David W. Young

Many public sector organizations use outsourcing in an effort to take advantage of a private contractor’s experience and economies of scale, thereby allowing them to provide high…

Kentucky property insurance surtax revenue: a comparison of alternative forecasting models

James E. Payne, Ken Schwendeman

Given the absence of a formal forecasting model of property insurance surtax revenue for the state of Kentucky, this paper presents the insample and out-of-sample forecasts of…

Long-run and short-run budgeting: empirical evidence for canada, uk, and usa

Christopher G. Reddick, Seid Y. Hassan

This paper tests public budgeting as a long-run and short-run process; political decision makers strive to head toward budgetary balance over the long run but are constrained in…

Fiscal autonomy of korean local governments and intergovernmental relations in the 1990s

Pan S. Kim, Jae-Young Kim

This paper reviews Korean intergovernmental relations in the 1990s with an emphasis on fiscal relations among the different levels of the government. In the 1990s, Korea…

New federalism: impact on state and local governments

Kathleen K. Anders, Curtis A. Shook

This paper explores the changing nature of federalism in the United States. While the paper highlights different phases of federalism and its impact on sub-national governance…