Journal of Public Budgeting, Accounting & Financial Management: Volume 18 Issue 2

The determinants of perceived audit quality and auditee satisfaction in local government

Donald Samelson, Suzanne Lowensohn, Laurence E. Johnson

Prior research addresses relationships between audit attributes and perceptions of both audit quality and auditee satisfaction in the private sector. This study extends such…

The chicken or the egg: a recent history of public opinion and tax reform in Florida

Barbara Coyle McCabe, Christopher Stream

Public dislike of taxes led to tax revolt and tax reform. Despite the connection between tax attitudes and tax policy, relatively little is known about public attitudes toward…

Symposium on the new organizational economics of public financial management: part i

Deborah A. Carroll, Justin Marlowe

Symposium introduction

Deborah A. Carroll, Justin Marlowe

Altruism, accountability, and transparency: cooperative aspirations in contemporary state-level budgeting

Brendan F. Burke

Niskanen (1971) established an influential and enduring model of bureaucrats as budget maximizers. Since this theory’s inception, most empirical tests have demonstrated the…

Evolutionary theory of routine: its role in results-based management

William C. Rivenbark

Research has demonstrated that public organizations commonly adopt performance measurement systems to assess the operational accountability of service delivery. This same…