JPBAFM 2007

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CONTENTS
REGULAR ARTICLES
Governmental Accounting in Portugal: Why Accrual Basis Is
A Problem ........................................................................................ 411
S. M. Jorge, J. B. d. C. Carvalho and M. J. Fernandes
SYMPOSIUM
Symposium on Public Financial Management 338 ...................... 447
M. D. Robbins and B. Simonsen
Symposium Introduction ................................................................ 448
M. D. Robbins and B. Simonsen
Incorporating Risk into the Budget Decision Making Process:
An Option Theoretic Approach ...................................................... 450
S. Swidler
Rules, Participants, and Executive Politics in State Tax
Revenue Forecasting ...................................................................... 472
D. L. Smith
Tracking Invisible Residents: How Does This Phenomenon
Impact City Government? ............................................................... 488
A. L. Franklin and J. C.N. Raadschelders
Out with the Old, In with the New? A Case Study of
Procurement Practices in New York State School Districts .......... 514
W. Duncombe and C. S. Searcy

CONTENTS
REGULAR ARTICLES
The Taxpayer-Shareholder Fallacy and Private
Finance Initiatives ............................................................................. 273
P. de Vries
Audit Timeliness of School District Audits ..................................... 290
C. Carslaw, R. Mason and J. R. Mills
Implication of GASB Statement No. 34 for Reporting and
Accountability: The Georgia Experience ........................................ 317
Y. Lu
SYMPOSIUM
Healthcare Policy, Financing and Economics: A Symposium …… 338
M. Z. Younis
Symposium Introduction ................................................................ 339
M. Z. Younis
The American Health Care Orphans: Market and Government
Failures .......................................................................................... 342
E. Nwagwu, M. Z. Younis and M. G. Bongyu
Financing VA Hospitals: The Case of Medicare-Eligible Veterans 353
D. A. Forgione, M. J. Goodhand and J. A. Wrieden
The Role of Certificate of Need Legislation: A Survey ................. 372
M. Gillingham and K. Galbraith
The Improving Efficiency of University Health Consortium
Hospitals ........................................................................................ 385
J. P. Harrison and L. R. Lambiase

CONTENTS
REGULAR ARTICLES
Real Options and Public Sector Capital Project
Decision-Making ............................................................................... 139
W Schubert, and L. Barenbaum
GASB Statement 34 and the Managerial Accounting Nexus ......... 153
C. P. McCue, J. Gianakis, and H. Frank
Local Government Revenue Forecasting: The California
County Experience ............................................................................ 178
D. Kong
Wisconsin Local Government, State Shared Revenues and
the Illusive Flypaper Effect ............................................................... 200
S. Deller, C. Maher, and V. Lledo
State Resource Allocation and Budget Formats: Towards a
Hybrid Model .................................................................................... 221
C. G. Reddick
Public Pension Fund Governance Practices and Financial
Performance ..................................................................................... 245
W. G. Albrecht, H. Shamsub, and N. A. Giannatasio

CONTENTS
REGULAR ARTICLES
Indicators of Revenues and Expenditures of State and
Local Governments: A Measurement Model Approach ................. 1
F. K. Doamekpor
Public Risk Management: Development and Financing ............... 33
Y. Qiao
The Accessibility of Financial Reporting of U.S. Municipalities
on the Internet ................................................................................ 56
A. K. Styles and M. Tennyson
SYMPOSIUM
Symposium on Public Budgeting and Financial Administration
In China: Part II ................................................................................ 93
Y. Hou
Institutional Root of the Chinese Budget Crisis: Fiscal
Decline and Unbalanced Central-Local Relationship ................... 94
W. Wong

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