Journal of Public Budgeting, Accounting & Financial Management: Volume 26 Issue 4

Charitable contributions and quality in the us hospice care setting

Kelly Noe, Dana A. Forgione

This paper examines the association of charitable donations with quality of care proxies for nonprofit hospice providers in the United States (US). An estimated 1.45 million…

Public university presidential compensation: Performance, cost efficiency and spending choices

Gus Gordon, Mary Fischer

Given the well-reported concerns over cost containment in public higher education, we believe performance should be measured based on cost efficiency and spending choices. This…

Are governmental accounting measures value relevant to the citizenry?

Paul A. Copley, Edward B. Douthett,

We examine the relevance of governmental accounting information to the citizenry by analyzing the association between various financial and non-financial measures of local…

Examining statements of service performance: Evidence from wastewater services in new zealand

Prae Keerasuntonpong, Keitha Dunstan, Bhagwan Khanna

The statement of service performance is a mandatory report provided by local governments in New Zealand. Despite 20 years' reporting experience, the Office of the Auditor-General…

Budgetary provision for higher education: Evidence from bangladesh

Shakhawat Hossain Sarkar, Syed Zabid Hossain, Rashidah Abdul Rahman

Using secondary sources, this study strives to appraise both the revenue and development budget allocation for education in Bangladesh compared to other South Asian countries…