Journal of Public Budgeting, Accounting & Financial Management: Volume 17 Issue 4
Table of contents
The federal budget's core and periphery: patterns of budget outcomes
Maureen BernerCluster analysis on detailed federal outlay data from fiscal year (FY) 1962 to FY 1995 shows instead of being incremental or not, the budget is both. Spending is initially…
The goals and implementation success of state performance-based budgeting
Meagan M. Jordan, Merl HackbartThere has been a great deal of research regarding the success and impact of state performance-based budgeting with findings ranging from hopeful to critical. Previous findings…
Qualifications, diversity and workplace practices: an investigation of higher education internal audit departments
Mary Fischer, Lucille MontondonInternal audit is getting recognition thanks to media coverage of alleged fraudulent activities and new regulations that require the evaluation of internal controls. Given this…
The dynamics of government revenue forecasting from an organizational perspective: a review of the literature
Jinping SunOver a decade ago, Bretschneider and Gorr proposed two directions for future research in government forecasting: one was to extend the research on developing and evaluating…
Will gasb 34 induce changes in local government forecasting practice? a preliminary investigation
Howard A. Frank, Gerasimos A. Gianakis, Clifford P. McCueCertain of GASB Statement 34’s requirements might on their face induce an upgrading of local sector forecasting capacity as well as a reduction of tolerated forecast error…
ISSN:
1096-3367Online date, start – end:
1994Copyright Holder:
Emerald Publishing LimitedOpen Access:
hybridEditor:
- Dr Giuseppe Grossi