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The intent of this research is determine the extent to which selfreported measures of fiscal condition are consistent with commonly identified measures of fiscal condition using secondary financial data. While the field of government finance has amassed a lengthy list of research on fiscal condition and fiscal stress assessment, there remains a gap in the research on the extent to which practitioners' perceptions of fiscal stress are consistent with such measures. Our results suggest that there is limited evidence of a relationship between self-reported and objective measures of fiscal condition

Predictive models of government spending behavior based solely on the median voter theory have demonstrated limited utility, particularly when intergovernmental grants are involved. Since the 1970s, research on the impact of intergovernmental grants and aids on recipient governments has demonstrated that spending increases greater than predicted by the median voter theory, a.k.a. the “flypaper effect.” One of the challenges facing those trying to empirically test for the flypaper effect is the limited availability of unconditional grants. This study attempts to fill that void in the literature by testing the relationship between spending in 581 Wisconsin cities and villages and state aid receipts through its Shared Revenue program. The findings are generally consistent with previous studies of the flypaper effect, meaning that recipient governments spend more than would be predicted by the median voter theory. As such, the authors suggest that pure economic theories of government spending are limited and that political and institutional factors need to be given greater consideration.

Given the significant amount of public infrastructure spending and the widely expressed concern about the declining quality of the American public infrastructure system, research about the effectiveness of public infrastructure investment is especially timely and crucial. The study extends public service production theory and public choice theory to the public infrastructure field, and develops a realistic and full theoretical model of public highway production by taking state highway efficiency differences into account. The panel fixed-effects method is used to examine the effects of state highway finance on state highway infrastructure quality. This study finds that state highway maintenance spending plays a crucial role in improving state road and bridge quality. Moreover, highway efficiency elements matter for state highway infrastructure quality.

It is well known that public infrastructure, particularly the transportation infrastructure sector, is notorious for low efficiency, spending waste and corruption. Achieving the efficiency of public infrastructure investment is a crucial element to improve the current deteriorating condition of American transportation infrastructure system. The paper aims to discuss these issues.

This research utilizes an input-oriented, variable return to scale non-parametric data envelopment analysis to estimate the relative cost efficiency of highway infrastructure investment among the 48 American continental states from 1995 to 2009.

The empirical results reveal that there is a large efficiency variation among state highway infrastructure systems.

In addition, state governments on average reach 95.8 percent of the efficiency of their best practice peers in terms of providing quality highway infrastructure outcomes.

Provides an in‐depth description of the expatriate management practices of four Canadian multinationals in order to determine how closely Canadian practices correspond to the “best practices” described in the international HRM (IHRM) literature. Toward that end, reviews the IHRM literature. A qualitative study design was employed, in the form of a holistic multiple case study with four Canadian MNCs. Results indicated that, contrary to trends noted in the literature, the Canadian firms studied do not neglect expatriate management practices, although they do not fully implement such practices either – at least not to the extent advocated in the literature. The key explanation put forth is the lack of any systematic evaluation of these practices, which might have enabled shortcomings to be more readily recognized. The other key finding was that the participating firms relied extensively on expatriates to be proactive in managing various aspects of their own careers. Discusses implications.

In this introductory essay, the authors describe a new public finance characterized by enduring revenue constraints; mounting budgetary claims from accruing liabilities for post-retirement benefits for government employees, rising health care costs, and an aging population; and uncertainty about future budgetary demands and resource limitations. The new public finance is described as a convergence of economic and demographic forces with past practices that increased the fiscal vulnerability of states and local governments. The authors explain that states and local governments will not overcome challenges by relying upon traditional ways of thinking about and conducting business but instead must revamp frameworks for practice. Symposium papers are described as tackling several of the most pressing issues facing governments today with an eye towards rethinking customary approaches.

The purpose of this paper is to elaborate upon the notion of counter accounting, to assess the potentiality of online reports for counter accounting and hence for counter accounting's emancipatory potential as online reporting, to assess the extent to which this potential is being realised and to suggest ways forward from a critical perspective.

There are several components to a critical interpretive analysis: critical evaluative analysis, informed to some extent by prior literature in diverse fields; web survey; questionnaire survey; case study.

Web‐based counter accounting may be understood as having emancipatory potential, some of which is being realised in practice. Not all the positive potential is, however, being realised as one might hope: things that might properly be done are not always being done. And there are threats to progress in the future.

Clarification of a notion of counter accounting incorporating the activity of groups such as pressure groups and NGOs; rare study into practices and opinions in this context through a critical evaluative lens.

This study extends the contention that national culture affects human resource management (HRM) policies and practices and explores meaning and values of work orientation (MVWO) as an element of national culture in predicting HRM policy‐practice design choices. The data were obtained in a sample of 487 employees in domestic and foreign‐invested firms (FIF) in Sri Lanka. Eight distinct MVWO patterns emerged from the sample. Twenty‐six HRM design choices were clustered into four components: planned and open career and empowering system, qualifications and performance based reward system, generic functional perspective of job‐person fit, and job‐related competence and rewards. All the four HRM preference practices are influenced by MVWO. The evidence suggests MVWO relativity of HRM design choices in Sri Lankan context. The question of transferability of empowering and performance management to developing countries becomes evident. Moreover, MVWO relativity of HRM design choices is relatively high in FIF, reflecting that the “type of ownership” can have an impact not only on actual HRM practices but also on preferred HRM practices in FIF. The existence of business in the long‐run and host government expectations also seem to be important factors in understanding HRM preferences in FIF. Theoretical and practical implications for international HR managers are discussed.