Journal of Public Budgeting, Accounting & Financial Management: Volume 15 Issue 4

Personal social media usage and its impact on administrative accountability: an exploration of theory and practice

Karabi C. Bezboruah, Martinella M. Dryburgh

In the internet era, the boundaries between public and private lives of government employees are often blurred, resulting in enhanced concerns about administrative accountability…

The contribution of organizational justice in budget decision-making to federal managers' organizational commitment

Andrew Blair Staley, Barbara Dastoor, Nace R. Magner, Chandler Stolp

This study examines the contribution of distributive, procedural, and interactional justice in Federal budget decision-making to Federal managers' commitment to the Federal…

Citizen surveys: a component of the budgetary process

Wendy L. Hassett, Douglas J. Watson

An annual citizen survey can be a valuable component of the municipal budgeting process for cities that elect to institutionalize the process as a way to translate citizen…

Accounting for hybridity: accrual budgeting in the dutch central government

Nico P. Mol, Johan A.M. de Kruijf

In the Dutch central government (following countries like New Zealand, Australia and the UK) a system of resource budgeting is being developed as a substitute for its present dual…

The property tax and public education: are state-initiated tax cuts sustainable?

Nancy McCarthy Snyder

During the 1990s many states used budget surpluses to refinance public education and provide property tax relief. This paper uses a case study of Kansas to assess the…

Beyond the property tax: local government revenue diversification

John R. Bartle, Carol Ebdon, Dale Krane

Local governments in the U.S. rely less on the property tax than they have historically. This long-term trend has been accompanied by important shifts in the composition of local…