Journal of Public Budgeting, Accounting & Financial Management: Volume 22 Issue 3

Editorial Board

Developments in financial information by local entities in europe

Isabel Brusca, Vicente Montesinos

In recent years, most Organisation for Economic and Cooperation Development (OECD) countries have brought in important reforms into their public accounting systems with the…

An income tax withholding model: Pervasiveness of overpayment

Donald Lien, Pamela C. Smith

The U.S. government mandates taxpayers remit taxes through a "pay as you go" system. Research indicates employees continue to overpay interim taxes, despite the inefficiencies of…

United arab emirates federal budgetary process: The decision-making styles

Ahmed Mustafa Elhussein Mansour

The paper concentrates on the administrative side of the United Arab Emirates (UAE) budgetary process and employs a quantitative approach to test two major hypotheses about the…

Hey you never know: Selling state lotteries in America

Robert M. Purtell, James W. Fossett

Several US states are exploring selling or leasing lotteries to private operators to plug budget gaps and fund new priorities. Given the long-term implications, governors, budget…

State capital improvement programs and institutional arrangements for capital budgeting: The case of illinois

Arwiphawee Srithongrung

This study describes the Illinois State capital budget process and explains why traditional capital planning has not been adopted in Illinois. The state uses non-accounting…