Journal of Public Budgeting, Accounting & Financial Management: Volume 19 Issue 4

Governmental accounting in portugal: why accrual basis is a problem1

Susana Margarida Jorge, João Baptista da Costa Carvalho, Maria José Fernandes

Until the end of 1997, governmental accounting in Portugal was characterised as essentially cash-based budgetary accounting, using singleentry as the bookkeeping method. The only…

The quest for health care decentralization: revisiting decree 159

K.M. Kassak, A. Mohammad Ali, Mitra Tauk, A.M. Abdallah

Many developing countries have at some point in their quest for health reform considered decentralization as a strategy. A search of Lebanese health policy texts revealed a call…

Symposium introduction

Mark D. Robbins, Bill Simonsen

Rules, participants, and executive politics in state tax revenue forecasting

Daniel L. Smith

This study examines whether rules, particular participants, and executive politics in state tax revenue estimation exert measurable influences on forecast error. Fixed-effects…

Tracking invisible residents: how does this phenomenon impact city government?

Aimee L. Franklin, Jos C.N. Raadschelders

This article introduces an emerging demographic trend, invisible residents, or retired persons who travel extensively seeking better climates during the winter. In this article…

Out with the old, in with the new? a case study of procurement practices in new york state school districts

William Duncombe, Cynthia S. Searcy

School business officials procure goods and services through a variety of methods to deliver educational services in a timely and cost-effective way. Recommended practices by…