Journal of Public Budgeting, Accounting & Financial Management: Volume 12 Issue 1

A study of the effects of accountability and engagement risk on auditor materiality decisions in public sector audits

David H. Sinason

Public administration theory suggests that increased accountability in the public sector influences the auditor to lower materiality levels; thereby increasing the audit sample…

The effects of voter control on budget outcomes

Carol Ebdon

This study analyzes the effects of budget referenda on spending levels. An agency theory framework is used to identify the incentives of voters and school boards, and to discuss…

Local government performance through the eyes of citizens

Mark A. Glaser, Robert B. Denhardt

Citizens generally do not have a good understanding of local government and consequently have difficulty assessing performance objectively. Instead, they permit a variety of…

Performance measurement: a local government response

William C. Rivenbark, Janet M. Kelly

Previous research has indicated that municipalities regularly collect performance data. A survey of medium-to-large southeastern cities supports that conclusion, but cautions that…

Benchmarking as a performance management tool: experiences among municipalities in North Carolina

David N. Ammons

Benchmarking takes three distinct forms in the public sector, each serving a different purpose. When applied properly and with care, benchmarking is a performance improvement…

Benchmarking and cost accounting: the North Carolina approach

William C. Rivenbark, K. Lee Carter

Benchmarking is a management tool that promotes process improvement. By comparing service units across jurisdictions, best practices can be identified and used to enhance less…

The role of survey research in the benchmarking process

Michael W. Link, Robert W. Oldendick

As more state and local governments and agencies embrace strategic planning as a means of cost control, accountability, and goal achievement, the process of benchmarking has…