Journal of Public Budgeting, Accounting & Financial Management: Volume 28 Issue 2

Central government patronage, donor aid, and budget performance in local government: testing a mediation effect

Paul Onyango-Delewa

Drawing on network and fiscal federalism theories, we investigated central government patronage and donor aid as antecedents of budget performance in local government (LG). A…

Civic crowd-funding: a potential test of the voluntary theory of public finance for public capital goods

Daniel Hummel

There have been many innovations in public finance in the 21st century to address increasing budget constraints and increasing demands from government. One innovation has been…

Assessing the impact Of city manager ideology On local expenditures

Carrie Blanchard Bush, Ellen M. Key, Robert D. Eskridge

This research explores the role of political ideology in local policy formation by assessing the impact of the city manager's ideology on local expenditures. While previous…

Post-recession policy diffusion: local government adoption of build America bonds

Robert A. Greer, Jekyung Lee

To resolve the limited access to capital by local governments due to the Great Recession, the United States Federal Government responded with the American Recovery and…

Municipal accounting restatements and top financial manager turnover

Kevin T. Rich, Jean X. Zhang

We investigate whether municipal financial manager turnover is associated with accounting restatements. This analysis is motivated by the notion that suspect financial reporting…