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The purpose of this article is to challenge the balanced budget practices of U.S. state governments and offer alternatives that may lead to better fiscal, economic and policy outcomes. We contend that the norm of balance may be leading U.S. states to make fiscal decisions that result in less-than-ideal outcomes, especially during economic downturns.

This is a normative article. We examine the scholarly evidence regarding balanced budget practices to assess the appropriateness of balanced budget norms. We also examine the fiscal rules followed by Eurozone countries to draw potential lessons for U.S. states.

We conclude that state governments should move away from strict norms of budget balance and seek more flexible approaches. We suggest that instead of following strict rules and norms of balance, U.S. states should consider implementing escape clauses, debt and deficit ceilings, and fiscal councils. We also suggest that the Federal Reserve be open to lending directly to states during fiscal crises to ensure that states have access to affordable credit.

The balanced budget norm has become ingrained in U.S. state budgeting practices, so much so that public officials and scholars alike rarely question it. The novel contribution of our article is to question this practice in a systematic way and propose alternative approaches.

How does the era of austerity affect flexibility and control in budget implementation? The execution phase of the budget has remained underexplored in the budgeting literature. Theoretically, a crisis and austerity period may trigger changes in budget execution in one of two key directions: either toward greater control or greater flexibility. This paper seeks to uncover which outcome is more likely.

The authors conducted elite interviews of key officials involved in the budget execution phases in two European countries: Portugal and Austria.

The cases demonstrate that the experience of a fiscal crisis and period of austerity tend to lead to greater control and constrained flexibility in budget execution.

The execution phase of the budget process has remained underexplored in the public budgeting literature, and there has been only limited discussion on how the experience of austerity affects it. This empirical study of Portugal and Austria helps to shed light on that question.

The literature on the revenue effort of local governments in the U.S. is deficient in that most studies focus only on identifying the general patterns of revenue effort. This study remedies the deficiency by exploring the determinants and impacts of local government revenue effort. It finds that both high personal income and adverse socioeconomic conditions contribute to high revenue effort. It also finds that jurisdictions with high revenue effort tend to obtain high grant revenues. In addition, contrary to the predictions of previous studies, it finds that the number of business firms located in a jurisdiction tends to rise as revenue effort increases. Finally, the policy implications of these findings are discussed.

Little is known about the strategies used by state courts during the appropriations process. This article examines court budgetary practices in the state of Oklahoma. It reveals how court funding works in Oklahoma, what strategies are used by the state courts, and which factors are most important in determining the success of the courts in getting the funds they need. It shows that the judiciary is not necessarily at the mercy of the other branches of government when seeking resources. The findings provide the first glimpse at court budgeting strategies and determinants of these strategies’ success at the state level.

Since regaining its independence, the Estonian government has followed policies of fiscal consolidation when responding to economic crises. Its response to the COVID-19-crisis has been quite different – it has authorized additional expenditures, cut taxes and incurred considerable debt. This paper gives an overview of the budgetary measures adopted and explores the question: why was it different this time?

The authors draw upon policy documents to zoom in on the main political, institutional and economic factors that help to explain Estonia's departure from extreme fiscal conservatism in the midst of the global pandemic.

The authors found the key political factors to be the party composition of the government, policy diffusion and policy learning. Key economic factors included Estonia's very low level of debt prior to the crisis and credit market advantages gained from Eurozone membership.

Estonia presents an interesting case because in all previous crises it responded with fiscal consolidation, whereas it is now responding with extensive fiscal stimulus.

This article looks at girls who fight in order to evaluate theories of education for marginalized girls. As oppositional culture and educational resistance theories suggest for boys’ misconduct in school, girl fights are found to be a product of deindustrialization, family expectations, and peer culture. Within peer groups of marginalized students an oppositional culture develops such that girls gain respect from their peers by fighting because they demonstrate a necessary toughness. Girls who fight have a complicated relationship to education. Contrary to oppositional culture theory, these girls value educational achievement. However, the girls’ relationships with teachers are strained. Teachers do not appreciate “tough” girls. Race, class, and gender together construct a student culture that produces girls who fight in school.

This research provides accounting-ethics authors and administrators with a benchmark for accounting-ethics research. While Bernardi and Bean (2010) considered publications in business-ethics and accounting’s top-40 journals this study considers research in eight accounting-ethics and public-interest journals, as well as, 34 business-ethics journals. We analyzed the contents of our 42 journals for the 25-year period between 1991 through 2015. This research documents the continued growth (Bernardi & Bean, 2007) of accounting-ethics research in both accounting-ethics and business-ethics journals. We provide data on the top-10 ethics authors in each doctoral year group, the top-50 ethics authors over the most recent 10, 20, and 25 years, and a distribution among ethics scholars for these periods. For the 25-year timeframe, our data indicate that only 665 (274) of the 5,125 accounting PhDs/DBAs (13.0% and 5.4% respectively) in Canada and the United States had authored or co-authored one (more than one) ethics article.

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