Journal of Public Budgeting, Accounting & Financial Management: Volume 26 Issue 1

A longitudinal analysis of impacts of court-mandated education finance reform on school district efficiency

Tae Ho Eom, Sock-Hwan Lee

While there has been increasing interest in the impact of courtmandated education finance reform on school district efficiency, research on the subject is scant. Taking advantage…

Price management in nonprofit hospitals

Rabih Zeidan, Saleha Khumawala

This study examines whether nonprofit hospitals (NPHs) use price increases to overstate reported charity care spending. Anecdotal evidence points to hospitals raising prices to…

The problem of lapsed funding and the knee-jerk “better information system” solution: The case of the department of national defence in Canada

Jack Brimberg, W. J. Hurley

In this paper, we argue that a better information system is unlikely to solve the problem of lapsed funding that characterizes many government departments. This result is shown to…

Symposium on financial sustainability of the public sector: A critical issue for the stakeholders

Andreas Bergmann, Giuseppe Grossi

The dimensions of fiscal governance as the cornerstone of public finance sustainability: A general framework

Alessandro Giosi, Silvia Testarmata, Sandro Brunelli, Bianca Staglianò

Recently many European countries have incurred crises in public finance despite the fact that EU institutions have pushed the national governments toward the sustainability of…

A politico-economic perspective on financial sustainability

Tilman Slembeck, Armin Jans, Thomas Leu

Financial sustainability requires governments to run sufficiently large primary surpluses going forward to cover the cost of servicing its debt budgets to balance in the long run…

The global financial crisis reveals consolidation and guarantees to be key issues for financial sustainability

Andreas Bergmann

This paper investigates the accounting and reporting of government interventions during the most recent global financial crisis. It shows that governments do not report all their…