Journal of Public Budgeting, Accounting & Financial Management: Volume 19 Issue 1

Indicators of revenues and expenditures of state and local governments: a measurement model approach

Francois K. Doamekpor

Government fiscal officers, practitioners and policy makers constantly deal with uncertainties in revenue and expenditure projections. These uncertainties create difficulties in…

Public risk management: development and financing

Yuhua Qiao

Public risk management is a relatively new but important element of public management and public budgeting. As research in this area is limited, this study attempts to advance…

The accessibility of financial reporting of u.s. municipalities on the internet

Alan K. Styles, Mack Tennyson

In recent years accounting standard setters and professional bodies have issued directives aimed at improving the transparency and accessibility of financial reports compiled by…

Symposium on public budgeting and financial administration in china: part ii

Yilin Hou

Institutional root of the chinese budget crisis: fiscal decline and unbalanced central-local relationship

Wilson Wong

Although the Chinese economy has experienced a strong and rapid growth due to the success of its economic reform, the Chinese central government faces a stern fiscal decline. The…