Journal of Public Budgeting, Accounting & Financial Management: Volume 26 Issue 3

The impact of tribal gaming on tribal sovereignty and financial management

Aimee L. Franklin

From 1995 to 2011, tribal gaming has grown from $5.5B to $27.2B in revenues (NIGC website, 2012). When so much money is changing hands, a lack of adequate policies heightens the…

Determining county government fiscal instability: Independent audit report findings and the prompting of state action

Steve Modlin, LaShonda M. Stewart

Decreasing revenues among local governments across the country have placed an increased focus on governmental financial practices. For states with local government financial…

Tax abatement reporting: Perspectives of users and preparers

Judith Harris, Karen S. McKenzie, Randall Rentfro

Using tax abatements to spur economic development can be controversial. The potential benefits are stressed when abatements are granted, but subsequent reporting may be…

Using archival data sources to conduct nonprofit accounting research

Nancy Chun Feng, Qianhua (Q.) Ling, Daniel Gordon Neely, Andrea Alston Roberts

Research in nonprofit accounting is steadily increasing as more data is available. In an effort to broaden the awareness of the data sources and ensure the quality of nonprofit…

Smart cuts?: Strategic planning, performance management and budget cutting in U.S. cities during the great recession

Benedict S. Jimenez

Periods of fiscal decline present an opportunity for city officials to transform their local government into a leaner and more effective organization by targeting cuts to…