Journal of Public Budgeting, Accounting & Financial Management: Volume 6 Issue 2

Classification models and municipal bond ratings

Aman Khan

Bond rating studies have received and continue to receive considerable attention in the literature on government finance. This study focuses on two major issues of municipal bond…

Importance of local initiative in targeting of federal aid: the case of udags

Douglas J. Watson

Much of the literature on targeting of federal grants to the most needy local governments concentrates on the explanations of population and need. The author proposes that a third…

Public sector research in accounting: a review and synthesis

James M. Kurtenbach, Robin W. Roberts

Accounting researchers have performed many studies related to public sector budgeting and financial management. Public sector accounting research seeks to explain the role of…

Public expenditure policies in spain for the 1990s: structural changes, social demands and the budgetary process

J. Ruiz-Huerta, A. Giménez-Montero

Over the last fifteen years, Spain has undergone a profound transformation in almost all aspects of its social organization. This change has been sharply reflected in the level…

Fiscal accountability: the dutch experience

M. Peter van der Hoek

Before 1980 accountability was hardly addressed in Dutch politics. Illustrative is that full-fledged internal audit units at most government departments were not established until…

Recent developments in public financial management in the european community: a comparative analysis

Khi V. Thai, Alex Sekwat

This article identifies major public financial management developments in the European Community (EC). Despite a certain degree of disparity, the EC member countries have had a…