Journal of Public Budgeting, Accounting & Financial Management: Volume 8 Issue 2

The effect of intergovernmental aid on city property taxes: new results for minnesota

John R. Bartle

An earlier study found that certain Minnesota state aid programs stimulated city property tax levies to a high degree. If this is accurate, it suggests potentially serious…

Attitudes towards debt-equity-swaps and privatization of state-owned enterprises

Claudio Milman

This study describes the privatization experience of Chile focusing primarily on the role played by debt-equity-swaps (DES). The use of a survey instrument and archival data…

Municipal budgets: governance, surveillance, and legitimation

Michael S. Luehlfing

This study investigates the effect of institutional controls (governance), accounting controls (surveillance), and legitimation tactics on the size of municipal budgets. Ordinary…

Symposium introduction

C. William Garner

An inquiry into the feasibility of a national accounting policy for public schools

C. William Garner

The reactions to informal surveys conducted by the author about the effort to set a national policy that would include public school districts indicated it was either largely…

Waste not want not: school finance reform and educational equity in new jersey

William A. Firestone, Margaret E. Goertz

School finance reform is contentious. Critics charge that funds states provide to poor districts are wasted on salary increases, administrative featherbedding, and reduction of…

The reporting of school district efficiency: the adequacy of ratio measures

Frank Engert

Demands for accountability in education are not a new phenomenon, however, they have increased significantly in the recent past and have encompassed not only educational outcomes…

Service efforts and accomplishments reporting: a study of texas public schools

Donald K. Clancy, Terry K. Patton

This study examined measures of service efforts and accomplishments for Texas public schools. There were differences in both outcomes and inputs depending on size of the school…