Journal of Public Budgeting, Accounting & Financial Management: Volume 26 Issue 2

Economic incentives in the hospice care setting: A comparison of for-profit and nonprofit providers

Kelly Noe, Dana A. Forgione

We examine the association of for-profit (FP) and nonprofit (NP) economic incentives in hospice care providers with financial and nonfinancial metrics of management performance…

Community health centers cost savings: Ambulatory care patients in North Carolina

Patrick Richard, Kristina D. West, Peter Shin, Mustafa Z. Younis, Sara Rosenbaum

In 2010 the Patient Protection and Affordable Care Act boosted the expansion of community health centers (CHCs) with $11 billion in mandatory funding from 2011 to 2015. This study…

Accounting professionalism and local government gaap adoption: A national study

Saleha Khumawala, Justin Marlowe, Daniel Gordon Neely

We examine the factors that associate with local government decisions to comply with Generally Accepted Accounting Principles (GAAP). GAAP non-compliance is surprisingly common…

Voluntary adoption of the consolidated financial statement and fair value accounting by italian local governments

Silvia Gardini, Giuseppe Grossi

The paper focuses on the potential benefits of fair value accounting (FVA) in the public sector and the shift towards the entity theory of consolidation supported by international…

Developments and challenges in public sector accounting

Félix Madrid García

What could be dubbed traditional public sector accounting was adequate for the public sector as it existed up to the late 1980s. When it became evident that this type of…