Journal of Public Budgeting, Accounting & Financial Management: Volume 21 Issue 2

Assessing the change in financial condition: an analysis of panel data from u.s. states

XiaoHu Wang, Kuotsai Tom Liou

This study assesses the change in states’ financial condition by examining their financial data in fiscal years (FY) 2003 and 2004. It explores and explains how much the change…

Determining the revenue-maximization tax rate for states with legalized corporate casino gambling

Chimezie Ozurumba, Younhee Kim

In the past two decades, corporate casino gambling has expanded from being legal in only two U.S. states (Nevada and New Jersey) in the late 1980s to 12 states in 2007. As a…

Generating the public financial management knowledge base: analyzing method and direction as a sub-discipline of public administration

Howard A. Frank, Philip C. Christian, Gina Scutelnicu

This article analyzes the content of 584 articles published in the Journal of Public Budgeting, Accounting, and Financial Management and Public Budgeting and Finance with…

Symposium introduction

Kathe Callahan, Kaifeng Yang

Fiscal transparency and authentic citizen participation in public budgeting: the role of third-party intermediation

Jonathan B. Justice, Cumhur Dülger

Much of the current U.S. academic literature on participatory budgeting is preoccupied with direct citizen involvement in budget formulation, reflecting a particular normative…

Citizen participation in the budget process: the effect of city managers

Yahong Zhang, Kaifeng Yang

Much of the literature on citizen participation in the budget process links the council-manager form of government with higher levels of citizen participation, assuming the…