Journal of Public Budgeting, Accounting & Financial Management: Volume 18 Issue 4

Executive compensation in nonprofit organizations: evaluating texas independent school districts using structural equation modeling

Gary Giroux, Victor Willson

The purpose of this paper is to model the determinants of executive compensation of school district superintendents using structural equation models (SEM). These chief executives…

The comparative study of budgeting and chinese budgeting in a comparative perspective: symposium introduction

Yilin Hou

Budgeting under central economic planning in China, 1949-1978

Yilin Hou

This paper examines public budgeting in the first 30 years of China under central economic planning and one-party system. The research question is whether budgeting operates as it…

Budgeting under central economic planning in china, 1949-1978

Yilin Hou

This paper examines public budgeting in the first 30 years of China under central economic planning and one-party system. The research question is whether budgeting operates as it…

Assessing china’s 1994 fiscal reforms: an intermediate report

Mengzhong Zhang

To boost the fiscal revenue, i.e., government revenue over GDP and central government revenue over government total revenue, China conducted the 1994 fiscal reforms. According to…

Zero-based budgeting in china: experiences of Hubei province

Jun Ma

Sometimes regarded as the best method of prioritizing budgetary expenditures, Zero-Based Budgeting (ZBB) was introduced into China in the early 1990s and systematically adopted…

A response to “zero-based budgeting in China: experiences of hubei province”

Beverly Bunch, Christina Tang