Table of contents
Fiscal noting reconsidered: the experience of the states with mandate cost estimation
Janet M. KellyTen years after the first comprehensive review of fiscal noting in the states, revisiting the impact of cost analysis on unfunded state mandates yields pessimistic conclusions…
Budgeting concepts and processes: perceived value for state budgeting
Merl M. Hackbart, James R. RamseyState budgeting processes and decision making have been the subject of numerous research efforts. Such studies have been based upon the premise that improved budget processes will…
Determinants and consequences of management accounting system choice: an empirical analysis
Carol M. Lawrence, Robert W. ParryThis paper develops and tests a descriptive model of management accounting system choice through an empirical analysis of the adoption of innovative cost accounting systems in…
Recent developments in public financial management in the european community: a symposium
M. Peter van der Hoek, Khi V. ThaiThis symposium examines recent developments in public financial management in the European Community (EC). Prior to 1994, this community had twelve country members. It is almost…
Learning to live with public expenditure: politics and budgeting in britain since 1976
Andrew M. McLaughlin, Jeremy. J. RichardsonBudgetary reform in the UK since the International Monetary Fund (IMF) intervention under a Labour government in 1976 has been prompted by a new conventional wisdom that public…
Post-1970 "budgetary cooperation" between central and local government in Denmark
Erik AlbækAs the result of a major local government reform in 1970, most welfare functions in Denmark are dealt with at the local level of government, effectively turning the extensive…
ISSN:
1096-3367Online date, start – end:
1994Copyright Holder:
Emerald Publishing LimitedOpen Access:
hybridEditor:
- Dr Giuseppe Grossi