Journal of Public Budgeting, Accounting & Financial Management: Volume 25 Issue 4

Predicting fiscal distress in special district governments

John M. Trussel, Patricia A. Patrick

This paper uses survival analysis to investigate fiscal distress in special district governments. We hypothesize that fiscal distress is positively correlated with revenue…

Adoption of a separate capital budget in local governments: Empirical evidence from georgia

Il Hwan Chung

Adoption of a separate capital budget in local governments receives little attention in the literature. It is important to look at various capital budgeting practices in local…

Symposium introduction

William C. Rivenbark

Diversificaiton toward stability? The effect of local sales taxes on own source revenue

Whitney B. Afonso

Local governments are expanding their revenue portfolios and becoming less dependent on property taxes. It should not be assumed, however, that this diversification is increasing…

Navigating efficiency and effectiveness relationships across local government services: Another step toward strategic resource management

William C. Rivenbark, Dale J. Roenigk, Lidia Noto

A major part of maintaining a well-managed performance measurement system in local government is providing the infrastructure for performance management. The problem is that local…

Strategy, priority-setting, and municipal capital budget reform: Three cases from the great recession

Justin Marlowe

I examine three recent cases where local governments changed their processes for selecting capital projects. The central question is whether these changes institutionalized a more…