Table of Contents Pages
 (by year/volume/issue number)  

                 Journal Years Available for Download
                   (Current year/volume/issue is shown in red)

 | 2009 | 2008 | 2007 | 2006 | 2005 | 2004 | 2003 | 2002 |
2001 | 2000 | 1999 | 1998 | 1997 | 1996 | 1995 | 1994 |

    CURRENT ISSUE: 2009

2006

• Volume 18, Number 1

• Volume 18, Number 2

• Volume 18, Number 3

• Volume 18, Number 4

2007

• Volume 19, Number 1

• Volume 19, Number 2

• Volume 19, Number 3

• Volume 19, Number 4

2008

• Volume 20, Number 1

• Volume 20, Number 2

• Volume 20, Number 3

• Volume 20, Number 4

2003

• Volume 15, Number 1

• Volume 15, Number 2

• Volume 15, Number 3

• Volume 15, Number 4

2004

• Volume 16, Number 1

• Volume 16, Number 2

• Volume 16, Number 3

• Volume 16, Number 4

2005

• Volume 17, Number 1

• Volume 17, Number 2

• Volume 17, Number 3

• Volume 17, Number 4

  2000

• Volume 12, Number 1

• Volume 12, Number 2

• Volume 12, Number 3

• Volume 12, Number 4

  2001

• Volume 13, Number 1

• Volume 13, Number 2

• Volume 13, Number 3

• Volume 13, Number 4

  2002

• Volume 14, Number 1

• Volume 14, Number 2

• Volume 14, Number 3

• Volume 14, Number 4

1997

• Volume 9, Number 1

• Volume 9, Number 2

• Volume 9, Number 3

• Volume 9, Number 4

1998

• Volume 10, Number 1

• Volume 10, Number 2

• Volume 10, Number 3

• Volume 10, Number 4

1999

• Volume 11, Number 1

• Volume 11, Number 2

• Volume 11, Number 3

• Volume 11, Number 4

1994

• Volume 6, Number 1

• Volume 6, Number 2

• Volume 6, Number 3

• Volume 6, Number 4

1995

• Volume 7, Number 1

• Volume 7, Number 2

• Volume 7, Number 3

• Volume 7, Number 4

1996

• Volume 8, Number 1

• Volume 8, Number 2

• Volume 8, Number 3

• Volume 8, Number 4

Volume 21, Number 4, Winter 2009  (To download articles you must be a subscriber)

REGULAR ARTICLES

• Is There a ‘GAAP Gap’? A Politico-Economic Model of  Municipal Accounting Policy
  D. A. Carroll and J. Marlowe

• The Relationship between Risk and Homeland Security Financing: A Survey of Florida City Managers and Fire Chiefs
  C. G. Reddick and H. A. Frank

• Stabilization Fund Strategies in Massachusetts: A Survey of Chief Financial Officers
  D. Snow and G. Gianakis

• A Predictive Model of Fiscal Distress in Local Governments
  J. M. Trussel and P. A. Patrick

• Continuing the Search for a Theory of Public Budgeting
  J. M. Gibran and A. Sekwat

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Volume 21, Number 3, Fall 2009  (To download articles you must be a subscriber)

REGULAR ARTICLES

• A Descriptive Case Study of the Greene County, Alabama  Bankruptcy
  Deal, J. Kamnikar and E. Kamnikar

SYMPOSIUM

Symposium on Citizen Participation in the Budgetary Process: Part II
K. Callahan and K. Yang

• Less Is More: Exploring Citizen-Based Financial Reporting in Local Government
  K. Kloby
  

• All Mega-Projects Are Local?  Citizen Participation Lessons from the Big Dig
  D. A. Bearfield and M. J. Dubnick

• Citizens, Budgets and Performance Measures: A Case Study of  West Hartford, Connecticut
  M. D. Robbins, B. Simonsen and E. Shepard

• Participatory Budgeting in North America: The Case of Guelph, Canada
  E. Pinnington, J. Lerner and D. Schugurensky

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Volume 21, Number 2, Summer 2009  (To download articles you must be a subscriber)

REGULAR ARTICLES

• Assessing the Change in Financial Condition: An Analysis of
  Panel Data from U.S. States
  X. Wang and K. T. Liou

• Determining the Revenue-Maximization Tax Rate for States with
  Legalized Corporate Casino Gambling
  C. Ozurumba and Y. Kim

• Generating the Public Financial Management Knowledge Base:
  Analyzing Method and Direction as a Sub-Discipline of Public
  Administration
  H. A. Frank, P. C. Christian, and G. Scutelnicu

SYMPOSIUM

• Citizen Participation in the Budgetary Process: A Symposium
  K. Callahan and K. Yang
  Symposium Introduction
  K. Callahan and K. Yang

• Fiscal Transparency and Authentic Citizen Participation in Public
  Budgeting: The Role of Third-Party Intermediation
  J. B. Justice and C. Dülger

• Citizen Participation in the Budget Process: The Effect of City
  Managers
  Y. Zhang and K. Yang

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Volume 21, Number 1, Spring 2009  (To download articles you must be a subscriber)

REGULAR ARTICLES

• The Diligence of Audit Committees in the Healthcare Sector
  T. E. Vermeer, K. Raghunandan and D. A. Forgione

• Determinants of Local Government Revenue Forecasting Practice:
  Empirical Evidence from Florida
  H. A. Frank and Y. Zhao

SYMPOSIUM

• Funding and Achievement Issues in Education Finance:
  A Symposium
  R. Stanley

• Symposium Introduction
  R. Stanley

• State Lotteries and Education: Do They Really Fix the Education
  Quagmire?
  C. E. Menifield, J. Clay, and C. Lawhead

• Measuring the Impact of Reservation Gaming Revenues on
  Native American Education Achievement
  T. J. Clay

• The Impact of Legalized Casino Gambling on State Education
  Spending Displacement
  C. Ozurumba

• Assessing the Impact of Perceived School Board Effectiveness
  on Financing K-12 Education in Tennessee
  P. E. French

• Rural Education Finance and Achievement among Southern
  Black Belt School Districts
  R. E. Stanley and G. L. Peevely

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Volume 20, Number 4, Winter 2008  (To download articles you must be a subscriber)

REGULAR ARTICLES

• Entrepreneurial Spirit in Government Managed Enterprises:
  Evidence from the U.S. General Aviation Airports
  V. S. Guzhva, M. Bazargan and D. A. Byers

• Debt-Related Derivative Usage by U.S. State and Municipal
  Governments and Evolving Financial Reporting Standards
  L. J. Stewart and C. A. Cox

• Budget Theory in Local Government: The Process-Outcome
  Conundrum
  J. M. Kelly and W. C. Rivenbark

• Exploring the Desirability and Feasibility of Reforming China's
  Governmental Accounting System
  C. J. Chang, G. Chen and C. W. Chow

• Enhancing Accountability: Should Regulations Similar to
  Sarbanes-Oxley Be Expanded to the Local Sector?
  H. A. Frank and D. R. FinK

• The Association between Government Expenditure and
  Economic Growth: Granger Causality Test of U.S. Data,
  1947-2002
  L. C. Liu, C. E. Hsu, and M. Z. Younis

• Is the Growth of Chinese Annual Tax Revenues Unnatural?
  S. Kong and M. P. v. d. Hoek

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Volume 20, Number 3, Fall 2008  (To download articles you must be a subscriber)

REGULAR ARTICLES

• The Impact of Performance Budgeting on State
  Budget Outcomes
  K. A. Klase and M. J. Dougherty

• Executive Budget Analysts and Legislative Budget Analysts:
  State Budgetary Gatekeepers
  D. Goodman

SYMPOSIUM

• Symposium on Accounting and Auditing Issues in the
  Government and Non-Profit Sectors: Part II
  T. E. Vermeer

• An Approach to Evaluating Relative Effectiveness in Non-Profit
  Institutions
  Y. M. Mensah, K. C. K. Lam and R. H. Werner

• Fair Governmental Budgetary Procedures: Insights from Past
  Research and Implications for the Future
  R. L. Kinnersley and N. R. Magner

• Do the Existing Financial Reporting and Auditor Reporting
  Standards Adequately Protect The Public Interest?
  A Case Study
  L. D. Pumphrey and G. Crain

• The Disclosure of Financial Information via the Internet by
  the 100 “Most Wired” Healthcare Systems
  A. K. Styles and W. R. Koprowski

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Volume 20, Number 2, Summer 2008  (To download articles you must be a subscriber)

• Clarification of the Social Costs of Gambling
  D. M. Walker

• Comparative Performance Measurement: A View from Florida’s City Managers
  H. A. Frank, P. Bell and N. Wedderburn

• The Price Tag of Economic Development Incentives: Is It Too Small for Citizens to Care?
  E. G. Dalehite, J. L. Mikesell, and C. K. Zorn

SYMPOSIUM

• Symposium on Accounting and Auditing Issues in the Government and Non-Profit Sectors: Part I
  Thomas E. Vermeer

• Symposium Introduction
  Thomas E. Vermeer

• Learning from Argentina’s Greatest Fiscal Crisis
  H. D. Casabé and V. S. Radcliffe

• Communicating Performance: The Extent and Effectiveness of Performance Reporting by U.S. Colleges and Universities .
  T. P. Gordon and M. Fischer

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• State Public Pension Management over the Business Cycle
  J. Peng

• The Quest for Health Care Decentralization: Revisiting Decree 159
  K.M. Kassak, A. Mohamad-Ali, M. Tauk and A.M. Abdallah

SYMPOSIUM

• Community Development and the U.S. Intergovernmental Grant System: A Symposium
  D. M. Handley

• Symposium Introduction
  D. M. Handley

• The Changing Federal Grant Structure and its Potential Effects on State
  and Local Community Development Efforts
  J. L. Hall

• Federal Grant Programs for Community Development: Déjà Vu
  and Policy Paradoxes in an Ill-Fated Initiative
  B. W. Honadle

• The Community Development Balancing Act: Reconciling Expectations for a Hybrid Block Grant
  C. W. Stenberg

• State Rural Development Policy: The Role of the Community Development Block Grant Program
  R. Blair, J. Deichert and D. J. Drozd

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• Governmental Accounting in Portugal: Why Accrual Basis Is A Problem
  S. M. Jorge, J. B. d. C. Carvalho and M. J. Fernandes

SYMPOSIUM

• Symposium on Public Financial Management 338
  M. D. Robbins and B. Simonsen

• Symposium Introduction
  M. D. Robbins and B. Simonsen

• Incorporating Risk into the Budget Decision Making Process: An Option Theoretic Approach
  S. Swidler

• Rules, Participants, and Executive Politics in State Tax Revenue Forecasting 
  D. L. Smith

• Tracking Invisible Residents: How Does This Phenomenon Impact City Government?
  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 
  W. Duncombe and C. S. Searcy

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• The Taxpayer-Shareholder Fallacy and Private Finance Initiatives
  P. de Vries

• Audit Timeliness of School District Audits
  C. Carslaw, R. Mason and J. R. Mills

• Implication of GASB Statement No. 34 for Reporting and Accountability:
  The Georgia Experience
  Y. Lu

SYMPOSIUM

• Healthcare Policy, Financing and Economics: A Symposium
  M. Z. Younis

• Symposium Introduction
  M. Z. Younis

• The American Health Care Orphans: Market and Government Failures
  E. Nwagwu, M. Z. Younis and M. G. Bongyu

• Financing VA Hospitals: The Case of Medicare-Eligible Veterans
  D. A. Forgione, M. J. Goodhand and J. A. Wrieden

• The Role of Certificate of Need Legislation: A Survey
  M. Gillingham and K. Galbraith

• The Improving Efficiency of University Health Consortium Hospitals
  J. P. Harrison and L. R. Lambiase

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Volume 19, Number 2, Summer 2007  (To download articles you must be a subscriber)

REGULAR ARTICLES

• Real Options and Public Sector Capital Project Decision-Making
  W Schubert, and L. Barenbaum

• GASB Statement 34 and the Managerial Accounting Nexus
  C. P. McCue, J. Gianakis, and H. Frank

• Local Government Revenue Forecasting: The California County Experience
  D. Kong

• Wisconsin Local Government, State Shared Revenues and the Illusive Flypaper Effect
  S. Deller, C. Maher, and V. Lledo

• State Resource Allocation and Budget Formats: Towards a Hybrid Model
  C. G. Reddick

• Public Pension Fund Governance Practices and Financial Performance
  W. G. Albrecht, H. Shamsub, and N. A. Giannatasio

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Volume 19, Number 1, Spring 2007  (To download articles you must be a subscriber)

REGULAR ARTICLES

SYMPOSIUM

Volume 18, Number 4, Winter 2006  (To download articles you must be a subscriber)

REGULAR ARTICLES

• Executive Compensation In Nonprofit Organizations: Evaluating Texas
  Independent School Districts Using Structural Equation Modeling
  G. Giroux and V. Willson

SYMPOSIUM

• Symposium on Public Budgeting and Financial Administration in China
  Y. Hou

• Symposium Introduction
  Y. Hou

• Budgeting Under Central Economic Planning in China, 1949-1978
  Y. Hou

• Assessing China’s 1994 Fiscal Reforms: An Intermediate Report 
  M. Zhang

• Comments On "Assessing China’s 1994 Fiscal Reforms: An Intermediate Report"
  M. Niu and J. R. Bartle

• Zero-Based Budgeting In China: Experiences of Hubei Province
  J. Ma

• A Response To "Zero-Based Budgeting In China: Experiences of Hubei Province"
  B. Bunch and C. Tang

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Volume 18, Number 3, Fall 2006  (To download articles you must be a subscriber)

• Procedural Complexity of Tax Administration: The Road Fund Case
  S. P. Cox and R. J. Eger III

• Structural Deficits and the Politics of Balancing the Budget: The Case of Missouri FY 2004 Budget
  Y.Qiao

SYMPOSIUM

REGULAR ARTICLES

• The Determinants of Perceived Audit Quality and Auditee Satisfaction in Local Government
  D. Samelson, S. Lowensohn and L. E. Johnson

• The Chicken or the Egg: A Recent History 0f Public Opinion and Tax Reform in Florida
  B. C. McCabe and C. Stream

SYMPOSIUM

• Symposium on the New Organizational Economics of Public Financial Management: Part I
  D. A. Carroll and J. Marlowe

• Symposium Introduction
  D. A. Carroll and J. Marlowe

• Altruism, Accountability, and Transparency: Cooperative Aspirations in Contemporary State-Level Budgeting
  B. F. Burke

• Evolutionary Theory of Routine: Its Role in Results-Based Management
  W. C. Rivenbark

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Volume 18, Number 1, Spring 2006  (To download articles you must be a subscriber)

CONTENTS

REGULAR ARTICLES

• The International Situation vis-à-vis the Adoption of Accrual Budgeting
  J. L. Cortes

• Fiscal Decentralization and Fiscal Equalization within Regions: The Case of Russia
  R. Bahl and S. Wallace

SYMPOSIUM

Volume 17, Number 4, Winter 2005  (To download articles you must be a subscriber)

CONTENTS

REGULAR ARTICLES

• The Federal Budget's Core and Periphery: Patterns of
  Budget Outcomes 
  M. Berner

• The Goals and Implementation Success of State Performance-
  Based Budgeting
  M. M. Jordan and M. Hackbart

• Qualifications, Diversity and Workplace Practices: An
  Investigation of Higher Education Internal Audit Departments 
  M. Fischer and L. Montondon

SYMPOSIUM

• Symposium on the Management and Policy of State and
  Local Government Revenue Forecasting
  C. G. Reddick

• Symposium Introduction
  C. G. Reddick

• The Dynamics of Government Revenue Forecasting from an
  Organizational Perspective: A Review of the Literature
  J. Sun

• Will GASB 34 Induce Changes in Local Government
  Forecasting Practice? A Preliminary Investigation
  H. A. Frank, G. A. Gianakis, and C. P. McCue

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Volume 17, Number 3, Fall 2005  (To download articles you must be a subscriber)

CONTENTS

REGULAR ARTICLES

• The Single Audit Act: How Compliant Are Nonprofit Organizations? 
  E. K. Keating, M. Fischer, T. P. Gordon and J. Greenlee

SYMPOSIUM

• Corruption on the Global Front: A Symposium 
  S. Khumawala

• Corruption on the Global Front: Symposium Introduction 
  S. Khumawala

• Impact of Corruption on Foreign Direct Investment and Tax Revenues
  K. W. Ketkar, A. Murtuza and S. L. Ketkar

• Country Level Corruption and Frequency of Issue in the U.S. Market
  S. Khumawala and L. Ramchand

• Public Sector Corruption: Lessons from Daiwa, Sumitomo, and Bank of Estonia
  W. A. Wallace

• Corruption and Taxation: Lessons from the Indian Experience
  J. Vijayakumar, A. A. Rasheed and V.S. Krishnan

• Changing Expectations as a Source of and Remedy for Corruption
  S. Sunder

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Volume 17, Number 2, Summer 2005  (To download articles you must be a subscriber)

CONTENTS

REGULAR ARTICLES

• Financial Distress and Municipal Bankruptcy: The Case of Prichard, Alabama
  D. J. Watson, D. M. Handley and W. L. Hassett

SYMPOSIUM

• The Evolution of Governmental and Nonprofit Accounting Education: A Symposium
  S. C. Kattelus, R. H. Cheng and J. H. Engstrom      

• The Challenges of Cross-Disciplinary Work: Accounting and Financial Reporting 
  for Governments and Nonprofits
  S. C. Kattelus, R. H. Cheng and J. H. Engstrom

• A Survey of Governmental Accounting Education Studies
  B. K. Henry

• Analyzing the Financial Condition of the City of Corona, California:  Using a Case
  to Teach the GASB 34 Government-Wide Financial Statements
  B. A. Chaney

• Methods and Resources to Increase Student Interest in Governmental Accounting
  S. H. Lowensohn and J. L. Reck

• Enhancing Student Learning With Governmental Accounting Jeopardy!
  E. A. Murphy

• The Course Development Process for an Integrated Nonprofit Management
  Course Concentration: Business Competencies Needed for Nonprofit Careers
  K. Jervis and P. Sherer

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Volume 17, Number 1, Spring 2005  (To download articles you must be a subscriber)

CONTENTS

REGULAR ARTICLES

• State Audits in the United States, 1996-2000
  A. Friedberg and C. Lutrin

• An Assessment of State Government Revenue Changes for the Years 1984 through 1997
  F. K. Doamekpor

SYMPOSIUM

• State-Supported Gaming in America: Part II
  R. E. Stanley

• Beyond The Limits of Recreation: Social Costs of Gambling in Southern Nevada
  W. N. Thompson and R. K. Schwer

• A Consideration of Political Culture and Gambling Policy:
  Has Economics Trumped Moralistic Politics?
  W. N. Thompson, C. Lutrin, R. F. Wacker and E. Vercher

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Volume 16, Number 4, Winter 2004  (To download articles you must be a subscriber)

CONTENTS

REGULAR ARTICLES

• Privatization of Government Services: An Overview and Review of the Literature
  R. C. Brooks

• The Determinants of the Municipal Debt Policy in Spain
  B. Benito and F. Bastida

SYMPOSIUM

• State-Supported Gaming in America: A Symposium
  R. E. Stanley

• Symposium Introduction
  R. E. Stanley

• The Lottery, Education, and the Southern States: A Measure of Utility
  in per Pupil Expenditures among Lottery States in the South
  R. E. Stanley and P. E. French

• Measuring the Impact of Casino Proceeds on Total Per Pupil Expenditures 
  for Education in Mississippi
  P. E. French and R. E. Stanley

• The Recent Adoption of the Voluntary Tax in the Volunteer State
  P. E. French and R. E. Stanley

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Volume 16, Number 3, Fall 2004  (To download articles you must be a subscriber)

CONTENTS

REGULAR ARTICLES

• Rational Expectations Theory and Macro Budgetary Decision-Making:
  Comparative Analysis of Canada, UK, and USA
  C. G. Reddick

SYMPOSIUM

• Symposium on Local Government Budgeting and Economic Development:
  Challenges, Practices, and Trends for the New Millennium
  J. D. Wong

• Symposium Introduction
  J. D. Wong

• Supporting Government Performance by Capturing the Values and Expertise of Key Stakeholders: 
  A Delphi/Decision Support System Approach to Local Revenue Planning
  B. Wooldridge and H. R.. Weistroffer

• Competition and Economic Development Efforts in the Garden State: Perceptions of Municipal
  Public Officials 
  D. Robbins

• A Comprehensive Approach to The Assessment of Tax Increment Financing (TIF) Projects
  T. G. Johnson and J. K. Scott

• The Fiscal Impact of Economic Growth and Development on Local Government Revenue Capacity
  J. D. Wong

• Regime Transition and Economic Development: The Question of "Who’s on First?"
  J. D. Wong and M. G. Pritz, Jr.

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Volume 16, Number 2, Summer 2004  (To download articles you must be a subscriber)

CONTENTS

REGULAR ARTICLES

• Improving the Current Status of School Performance Reporting
  M. A. Rubin

• Special Assessments in Florida Cities and Counties: Dodging Amendment 10?
  T. J. Stumm and P. P. Mann

SYMPOSIUM

• Symposium on Models of Budgetary Decision-Making
  J. B. Camarata

• Symposium Introduction
  J. B. Camarata

• Form of Government and Per Capita Expenditures: An Evaluation of Small Cities and Towns
  P. E. French

• Aligning Priorities in Local Budgeting Processes
  A. Franklin and C. Ebdon

• To File or Not to File: The Causes of Municipal Bankruptcy in the United States
  K. Park

• Affirmative Action in Higher Education: Costs, Benefits, and Implementation
  R. M. Berry

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Volume 16, Number 1, Spring 2004  (To download articles you must be a subscriber)

CONTENTS

REGULAR ARTICLES

• Rationality, Accountability Reform and Accounting for Land under Roads in an Australian Local Government
  Z. Hoque

• China's Fiscal Reform: The Issue of Extra Budgeting
  M. Holzer and M. Zhang

• State and Local Fiscal Structures and Fiscal Stress
  H. Shamsub and J. B. Akoto

SYMPOSIUM

• Symposium On Revenue Challenges, Practices, and Trends For the New Millennium, Part II
  J. D. Wong

• The Prospects for General Sales Taxation in American State and Local Government Finance: Challenges for a Fiscal Workhorse Unready for the New Millennium
  J. L. Mikesell

• Factors Leading to State Participation in the Streamlined Sales Tax Project
  A. C. Cameron

• Changes In State Tax Structures: True Comprehensive Reform or Artifacts of Incrementalism?
  G. S. Wolfson and M. M. Hackbart

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Volume 15, Number 4, Winter 2003  (To download articles you must be a subscriber)

• The Contribution of Organizational Justice in Budget Decision-Making to Federal Managers' 
  Organizational Commitment 
  A. B. Staley, B. Dastoor, N. R. Magner, and C. Stolp

• Citizen Surveys: A Component of The Budgetary Process 
  W. L. Hassett and D. J. Watson

• Accounting for Hybridity: Accrual Budgeting in the Dutch Central Government 
  N. P. Mol and J. A.M. de Kruijf

• Symposium on Revenue Challenges, Practices, and Trends for the New Millennium, Part I 
  J. D. Wong

• Symposium Introduction 
  J. D. Wong

• Sources Of Variation In County Property Tax Inequities
  B. C. Smith, M. A. Sunderman and J. W. Birch

• The Property Tax and Public Education: Are State-Initiated Tax Cuts Sustainable?
  N. M. Snyder

• Beyond The Property Tax: Local Government Revenue Diversification
  J. R. Bartle, C. Ebdon, and D. Krane

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Volume 15, Number 3, Fall 2003 (To download articles you must be a subscriber)

CONTENTS

REGULAR ARTICLES

• Kentucky Property Insurance Surtax Revenue: A Comparison Of Alternative
  Forecasting Models
  J. E. Payne and K. Schwendeman

• Long-Run and Short-Run Budgeting: Empirical Evidence for Canada,
  UK, and USA
  C. G. Reddick and S. Y. Hassan

SYMPOSIUM

• Symposium on Intergovernmental Relation: A Fiscal Perspective
  Z. Lan

• Symposium Introduction
  Z. Lan

• Fiscal Decentralization in Southeast Asia
  L. Schroeder

• Fiscal Autonomy of Korean Local Governments and Intergovernmental
  Relations in the 1990s
  P. S. Kim and J.-Y. Kim

• Central-Local Relations in the People’s Republic of China
  Z. Lan

• New Federalism: Impact on State and Local Governments
  K. K. Anders and C. A. Shook

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Volume 15, Number 2, Summer 2003 (To download articles you must be a subscriber)

CONTENTS

REGULAR ARTICLES

• Appraisal of the Efficiency of Subsidies Granted by Spanish Public Authorities
  for Generating Electricity Using Wind Energy
  L. I. G. Cebrián

• An Examination of Rating Agency Explanations for Credit Rating Changes
  in the Hospital Sector
  K. Danvers

SYMPOSIUM

• Century Of Progress In Public Budgeting: A Symposium
  J. Kelly

• Symposium Introduction
  J. Kelly

• Ethical Norms in Public Budgeting: Evolution or Devolution?
  R. W. Smith

• The GFOA and Professionalism in Local Government
  W. C. Rivenbark and G. S. Allison

• The Evolution of the Federal Budget Process
  B. Anderson, S. Davis and T. Gullo

• Budgetary Decision Making in the Twentieth Century:
  Theories and Evidence
  C. G. Reddick

• Biennial Budgeting Debates in Congress: 1977-2000
  R. G. Boatright

• The Long View: Lasting (and Fleeting) Reforms in Public Budgeting
  In The Twentieth Century
  J. M. Kelly

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Volume 15, Number 1, Spring 2003 (To download articles you must be a subscriber)

CONTENTS

REGULAR ARTICLES

• Patterns of Change: Information Change and Congressional Budget Deliberations Revisited
  A. A. A. Ahmad, G. A. Grizzle and C. D. Pettijohn

• An Examination of the Relationship between the Municipal Strategic Plan and the Capital Budget
  and its Effect on Financial Performance
  J. Beckett-Camarata

• Accounting for Contributions: A Proposal to Narrow Differences Between FASB and GASB Requirements
  J. Engstrom

SYMPOSIUM

• Symposium on Local Government Accounting Reforms in Europe: Part II
  J. Christiaens

• Local and Regional Accounting and Reporting in Spain: An Empirical Outlook
  B. Benito, V. Montesinos and J. M Vela

• Accrual Accounting Reforms in Belgian Local Governments: A Comparative Examination
  J. R. Christiaens

• Local Government Accounting System Reform in Italy: A Critical Analysis
  E. Caperchione

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Volume 14, Number 1, SPRING 2002 (To download articles you must be a subscriber)

CONTENTS

• Accounting and Auditing for Local Governments in the U.S. and the U.K. 
  G. Giroux, R. Jones and M. Pendlebury

• Lotteries, the American States and the Federal Government: A Formula for Perpetual Success
  or Inevitable Destruction in Education Policy? 
  P. E. French and R. E. Stanley

• Performance Budgeting—the Next Budgetary Answer. But What Is the Question?
  B. Pitsvada and F. LoStracco

• Interstate Fiscal Disparities among American States: Its General Trend During 1970-1996
  and its Implications to the 1996 Welfare Reform
  Y. Qiao

• Cash Management Practices in Louisiana Municipalities
  C. C. Onwujuba and T. D. Lynch

• Court Strategies in the Appropriations Process: The Oklahoma Case
  J. W. Douglas

• Pricing Public Information: The Case of Norwegian Government Policymaking
  P. Gottschalk and A. Krokan

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Volume 14, Number 2, SUMMER 2002 (To download articles you must be a subscriber)

CONTENTS

• An Examination of the Effects of Balanced Budget Laws on State Borrowing Costs
  C. Sneed

• Institutional Structures Utilized in State Revenue Forecasting
  W. Voorhees

• Toward a More Ethical System of State and Local Government Retirement Funding
  D. P. Mahoney

SYMPOSIUM

• Symposium on Citizen Participation in Budgeting: Part I
  G. J. Miller and K. Callahan

• Symposium Introduction
  G. J. Miller and K. Callahan

• Budgeting Structures and Citizen Participation
  G. J. Miller and L.Evers

• Beyond the Public Hearing: Citizen Participation in the Local Government Budget Process
  C. Ebdon

• The Utilization and Effectiveness of Citizen Advisory Committees in the Budget Process
  of Local Governments
  K. Callahan

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Volume 14, Number 3, FALL 2002 (To download articles you must be a subscriber)

CONTENTS

• Reporting Cash Flows: An Investigation of College and University Compliance with SFAS No. 117
  M. Fisher, T. Gordon, M. M. Kraut and D. Malone

• The Death of the Corporate Tax 
  J. DiCicco

• The Economics and Politics of Revenue Reform: A Case Study
  J. R. Ramsey

SYMPOSIUM

• Symposium on Citizen Participation in Budgeting: Part II
  G. J. Miller and K. Callahan

• Views from the Field: Creating a Place for Authentic Citizen Participation in Budgeting
  J. F. Orosz

• A Dynamic Method of Citizen Preference Revelation
  M. D. Robbins and B. Simonsen

• The Challenge to Improve Citizen Participation in Public Budgeting
  J. Beckett and C. S. King

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Volume 14, Number 4, Winter 2002 (To download articles you must be a subscriber)

CONTENTS

REGULAR ARTICLES

• Increasing Urban Government Financial Accountability: The Role of Multiple Stakeholders
  J. P. West and E. M. Berman

• The Impact of Governmental Certifications on Government Finance Officers' Salaries
  P. C. Brooks and L. E. Johnson

SYMPOSIUM

• Symposium on Local Government Accounting Reforms in Europe: Part I
  J. Christiaens

• Symposium Introduction
  J. Christiaens

• The Financial Reporting (R)evolution in the UK Public Sector
  C. Ellwood

• Dutch Private Sector and Local Government Accounting Regulations: A Comparison 
  A. D. Bac

• Accounting Developments of Spanish Local Governments: An International Comparison
  V. Pina and L. Torres

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Volume 13, Number 1, SPRING 2001 (To download articles you must be a subscriber)

CONTENTS

REGULAR ARTICLES

• The Readability of Government's Letter of Transmittal Relative to Public Company
  Management's Discussion and Analysis
  R. Kinnersley and G. Fleischman

• Predicting Changes in Aids Spending in the American States
  S. A. Peterson and J. N. Schubert

SYMPOSIUM

• Symposium on the Practice and Utility of Financial Decision Making Techniques and Practices, Part II
  N. A. Giannatasio

• Budget Decision Making at the Grass-Root 's Level
  N. A. Giannatasio

• Making Tax Policy: A Variance Ratio Approach to Measuring Tax Incidence
  M. L. Whicker, P. L. Julnes, and D. W. Williams

• Modifying the Approach to Planning and Evaluation in Governmental Entities: A Balanced Scorecard  Approach
  D. A. Ellingson and J. R. Wambsganss

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Volume 13, Number 2, SUMMER 2001 (To download articles you must be a subscriber)

CONTENTS

REGULAR ARTICLES

• Public Sector Decentralization, Accountability and Financial Reporting in New Zealand
  R. Hay

• Opportunities for Reducing Delinquencies and Defaults in Federal Housing Credit Programs: A Review of New
  Technologies and Promising Practices
  T. H. Stanton

SYMPOSIUM

• Symposium on Budget Execution in the Public Sector
  D. A. Cozzetto

• Symposium Introduction
  D. A. Cozzetto

• Improving Performance and Accountability at the Forest Service: Overcoming the Politics of the Budgetary Process and Improving Budget Execution
  V. A. Sample, and T. J. Tipple

• Prison Privatization and Public Budgeting: A Meta-Analysis of the Literature
  G. M. Guess

• Exploring Within-year Budget Adjustments in Small to Medium-Size Cities in West Virginia
  K. A. Klase, M. J. Dougherty, and S. G. Song

  <-- Top of Page -- >

Volume 13, Number 3, FALL 2001 (To download articles you must be a subscriber)

CONTENTS

REGULAR ARTICLES

• The Logic of Estimation: Describing the Budgetary Work of Program Managers
  O. L. Ervin

• The Role of Control Environment in Reducing Local Government Fraud
  D. E. Ziegenfuss

• The Internal Audit in U.S. Local Government in the 1990s: A Status Report and Challenges 
  A. Friedberg and C. Lutrin

SYMPOSIUM

• Symposium on Budgeting Reform in Countries in Transition: Part I
  J. Martinez-Vazquez

• Symposium Introduction
  J. Martinez-Vazquez

• Budgeting and Fiscal Management in Transitional Countries
  J. Martinez-Vazquez and J. Boex

• Decentralization and Municipal Budgeting in Four Balkan States 
  G. M. Guess

• Reforming Budgetary Processes and Procedures in Countries of the Former Soviet Union 
  Experiences in Azerbaijan and the Central Asian Republics
  J. L. Mikesell and D. R. Mullins

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Volume 13, Number 4, WINTER 2001 (To download articles you must be a subscriber)

CONTENTS

REGULAR ARTICLES

• Performance Measurement and Budgetary Reform in the Singapore Civil Service
  D. S. Jones

• The Government Internal Auditor's Role in Implementing Sas 82
  D. Sinason, W. Hillison and C. Pacini

SYMPOSIUM

• Symposium on Budgeting Reform in Countries in Transition: Part II
  J. Martinez-Vazquez

• The Path of Financial Management Improvement: The Case of Ukraine, 1991-1998
  R. S. Kravchuk

• Government Contingent Liabilities: A Hidden Risk to Fiscal Stability
  H. P. Brixi

• Chaos in Russian Budgeting as a Product of Institutional Design:
  The Failure of Unlinked Dual-Channel Institutions
  J. M. Ostrow

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Volume 12, Number 1, SPRING 2000 (To download articles you must be a subscriber)

CONTENTS

REGULAR ARTICLES

• A Study of the Effects of Accountability and Engagement Risk on Auditor
  Materiality Decisions in Public Sector Audits
  D. H. Sinason

• The Effects of Voter Control on Budget Outcomes
  C. Ebdon

SYMPOSIUM

• Symposium on Local Government Performance Measurement and Budgeting
  C. Tyer

• Symposium Introduction
  C. Tyer

• Local Government Performance Through the Eyes of Citizens
  M. A. Glaser and R. B. Denhardt

• Performance Measurement: A Local Government Response
  W. C. Rivenbark and J. M. Kelly

• Financial Performance Monitoring and Customer-Oriented Government: A Case Study
  M. W. Shelton and T. Albee

• Benchmarking as a Performance Management Tool: Experiences among Municipalities in North Carolina
  D. N. Ammons

• Benchmarking and Cost Accounting: The North Carolina Approach 
  W. C. Rivenbark and K. L. Carter

• The Role of Survey Research in the Benchmarking Process
  M. W. Link and R. W. Oldendick

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Volume 12, Number 2, SUMMER 2000 (To download articles you must be a subscriber)

CONTENTS

REGULAR ARTICLES

• Financial Accounting Reform in Flemish Municipalities: An Empirical Study of the Comparability of the Annual Accounts
  J. R. Christiaens

• State Institutions and City Property Taxes: Revisiting the Effects of the Tax Revolt
  B. C. McCabe

SYMPOSIUM

• Symposium on Government Procurement, Part I
  R. Grimm and K. V. Thai

• Government Procurement: Past and Current Developments
  K. V. Thai and R. Grimm

• The Public Purchasing Profession Revisited
  S. B. Gordon, S. D. Zemansky, and A. Sekwat

• Government Purchasing: An Evolving Profession?
  G. Callender and D. Matthews

• Governmental Purchasing in the Public Policy Process: Orienting Theory and Practice
  T. A. P. Sinclair

• Promises and Pitfalls of Contracting for Public Services: The Lawa Case
  S. M. Emerson

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Volume 12, Number 3, FALL 2000 (To download articles you must be a subscriber)

CONTENTS

REGULAR ARTICLES

• Fraud in the Governmental and Private Sectors
  S. A. Holmes, J. W. Stawser, and S. T. Welch

• Uncovering Patterns of State Short-term Debt Financing
  P.C. Trogen

SYMPOSIUM

• Symposium on Government Procurement, Part II 
  R. Grimm and K. V. Thai

• Centralized vs. Decentralized Purchasing: Current Trends in Governmental Procurement Practices
  J. Martinez-Vazquez

• Decentralization of the Purchasing Function in Municipal Government: A National Survey 
  G. A. Gianakis and X-H. Wang

• Procuring Technology: Issues Faced by Public Organizations
  C. Pettijohn and Y. Qiao

• Regulation vs. Self-Governed Compliance in Government Procurement: The Perceived Impact of DII
  K. Penska and K. V. Thai

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Volume 12, Number 4, WINTER 2000 (To download articles you must be a subscriber)

CONTENTS

REGULAR ARTICLES

• Governmental Nonaudit Services and Choice of Incumbent/Non-Incumbent CPA Firm
  W. Huffman, I. K. Khurana, K. K. Raman, and E. R. Wilson

• The Relationships Between Public Finance Issues, Financial Management Issues, and Conditions
  of Fiscal Stress in Small and Rural Governments: The Case of West Virginia 
  M. J. Dougherty, K. A. Klase, and S. G. Song

SYMPOSIUM

• Symposium on the Practice and Utility of Financial Decision Making Techniques and Practices, Part I 
  N. A. Giannatasio

• Symposium Introduction
  N. A. Giannatasio

• The Anatomy of a Budget Recommendation
  K. Thurmaier

• Assessing Rational-Choice Models of Budgeting From Budget-Maximizing to Bureau-Shaping:
  A Case Study of British Local Government
  S. Cope

• Decision-making Tools for Public Productivity Improvement: A Comparison of DEA
  to Cost-Benefit and Regression Analyses
  P. L. Julnes

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Volume 11, Number 1, SPRING 1999 (To download articles you must be a subscriber)

CONTENTS

REGULAR ARTICLES

• Determinates of Irregularities Reported by Audits of a Federal Loan Program
  J. E. Lawrence

• A Review of Statistical Techniques in Measuring Efficiency
  C. Craycraft

SYMPOSIUM

• Symposium on Government-sponsored Enterprises: A Government Financing Alternative
  G. L. Stevens

• Symposium Introduction
  G. L. Stevens

• Can Continuation of GSE Status for the Farm Credit System Justified
  D. Freshwater

• Implications of Privatization of Sallie Mae
  J. E. Dean, S. L. Moskowitz, and K. L. Cipriani

• Estimating and Managing of the Federal Subsidy of Fannie Mae and Freddie Mac: Is Either Task Possible
  R. Feldman

• Fannie Mae and Freddie Mac as Investor-Burned Public Utilities
  R. S. Seiler, Jr.

• Accountability of Government-Sponsored Enterprises
  T.H. Stanton

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Volume 11, Number 2, SUMMER 1999 (To download articles you must be a subscriber)

CONTENTS

REGULAR ARTICLES

• Information Asymmetry and Municipal Revenue Bonds
  J. M. Kurtenbach and J. Vijayakumar

• Developments in Central Government Budgeting in Botswana
  C. O. Rambanapasi

SYMPOSIUM

• Symposium on Budget Execution
  W. B. Hildreth and A. Khan

• Symposium Introduction
  W. B. Hildreth and A. Khan

• The Hidden Process of Budgeting: Execution 
  J. McCaffery and J. E. Mutty

• Managing Public Resources: Budget Execution
  M. Hackbart and J. Ramsey

• When Citizen Expectations Conflict with Budgetary Reality: Discontinuity Between the Public's Demand for Services and its Willingness to Pay Taxes
  M. A. Glaser and R. B. Denhardt

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Volume 11, Number 3, FALL 1999 (To download articles you must be a subscriber)

CONTENTS

REGULAR ARTICLES

• Compliance Reporting Decisions in Municipal Audits: the Impact of Budget Variance
  and Employment Sector
  L. A. Kidwell

• Do Legislative Procedures Affect Tax Expenditures?
  D. R. Snow

SYMPOSIUM

• Symposium on Local Economic Development Financing: Issues and Findings
  K. T. Liou

• Local Economic Development Financing: Issues and Findings
  K. T. Liou

• Bank Loans to Entrepreneurs in Rural America
  T. F. Buss and L. C. Yancer

• The Impact of Tax Increment Financing Programs on Local Economic Development 
  J. Y. Man

• You Get What You Pay for: Agency Resources and Local Economic Development Policies
  L. A. Reese and J. F. Ohren

• Financing Regional Development Through Tax Sharing: The Story of a Plan Called Jedd 
  G. A. Gianakis and C. P. McCue

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Volume 11, Number 4, WINTER 1999 (To download articles you must be a subscriber)

CONTENTS

REGULAR ARTICLES

• A Public Choice Analysis of Bond Referenda and Capital Outlays of Texas School Districts
  C. A. Strand, G. Giroux and J. Thorne

• Conditions to Implement Outcome-Oriented Performance Budgeting: Some Empirical Evidence
  X. H. Wang

SYMPOSIUM

• Symposium on Implementing Florida' s Government Performance and Accountability Act
  G. A. Grizzle

• Implementing Florida's Government Performance and Accountability Act: Introduction and Overview
  G. A. Grizzle

• Performance Budgeting in Florida: To Muddle or Not to Muddle, That Is The Question 
  C. N. Easterling

• Public Entrepreneurs in The Policy Process: Performance-Based Budgeting Reform in Florida
  F. S. Berry and G. Flowers

• How Agency Conditions Facilitate and Constrain Performance-Based Program Systems: A Qualitative Inquiry
  G. Flowers, D. Kundin and R. S. Brower

• Implementing Florida's Performance and Accountability Act: A Focus on Program Measurement and Evaluation
  S. R. Sheffield

• Performance Budgeting in Florida's Half Way There
  C. Hendon

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Volume 10, Number 1, SPRING 1998 (To download articles you must be a subscriber)

CONTENTS

REGULAR ARTICLES

• Community Composition and the Provision of Local Public Goods: the Case of Occupancy Status
  A. C. Worthington

• The Effect of Public Versus Private Decision Environment on the Use of The Net Present
  Value Investment Criterion
  K. Richardson

SYMPOSIUM

• Symposium on Management of Public Finances: A Global Survey of Recent
  Organizational and Systemic Adjustments
  A. Premchand

• Symposium Introduction
  A. Premchand

• Budgetary Reforms in OECD Member Countries
  D, Shand

• Budgeting in Hungary During the Democratic Transition
  L. T. LeLoup, A. Dietz, M. Hogye, Z. Papai, L. Urban, L. Varadi

• Financial Management Trends in Latin America
  L. M. Asselin

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Volume 10, Number 2, SUMMER 1998 (To download articles you must be a subscriber)

CONTENTS

REGULAR ARTICLES

• Performance Budgeting Resuscitated: Why Is It Still Inviable?
  H. Lu

• Characteristics Associated With Audit Delay in the Monitoring of Low Income Housing Projects
  J. Lawrence and B. Brian

• In Search of Decentralization and Deconcentration: Local Autonomy and Fiscal Reform in Korea 
  R. W. Shin and Y.-S. Ha

SYMPOSIUM

• Symposium on Management of Public Finances: A Global Survey of Recent Organizational
  and Systematic Adjustments, Part II
  A. Premchand

• Public Budgeting and Financial Management in Sub-Saharan Africa: A Critical Survey
  S. Ramakrishnan

• Public Expenditure Management in Asian Countries
  T. Prakash

• Recent Budgetary Reforms in Singapore
  D. S. Jones

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Volume 10, Number 3, Fall 1998 (To download articles you must be a subscriber)

CONTENTS

REGULAR ARTICLES

• Principals and Agents: An Explanatory Model for Public Budgeting
  R. W. Smith and M. Bertozzi

• Capital Charges and Capital Expenditure Decisions in Core Government
  M. Robinson

• Further Evidence on the Determinants of Local Government Audit Delay
  L. E. Johnson

SYMPOSIUM

• Health Finance Toward the Year 2000: The Uncertain Revolution, Part I
  W. J. Jones

• Symposium Introduction
  W. J. Jones

• Hospital Affiliation and Capital Structure: How Will Capital Markets Guide Health Care
  G. J. Wedig, M. Hassan, R. L. Van Horn and M. A. Morrisey

• Proportional Pricing: An Equitable Method of Expanding  PPS to Non-Medicare Payments
  R. A. Connor

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Volume 10, Number 4, WINTER 1998 (To download articles you must be a subscriber)

CONTENTS

REGULAR ARTICLES

• Funding Local Government in Australia: The Evolution of Untied Commonwealth Financial Assistance
  B. Dollery, M. Fletcher and D. S. P. Rao

• The Determinants of Monitoring Costs in Not-for-Profit Organizations
  T. A. Pearson, R. C. Brooks and A. A. Neidermeyer

• A Cost Efficient Analysis of School Districts: Is Larger More Efficient? 
  C. W. Garner

SYMPOSIUM

• Health Finance Toward the Year 2000: The Uncertain Revolution, Part II
  W. J. Jones

• Community and Migrant Health Centers: The Need for a Coordinated National Financing Policy
  M. E. Samuels, L. Shi and N. J. Campbell

• Resource Allocation in New York State Long-Term Care Facilities:
  Changes Over Time and Ownership Differences
  D. M. Ward

• Financing Mental Health Reform in Kansas
  R. H. Lee and R. Chamberlain

• The Financial Incentives in a Shift to Capitation for State Mental Health Services
  J. Ehreth

• A General Guide to the Financial Integration of Healthcare Organizations
  J. Salvo, Jr., M. Lutes and W. J. Jones

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Volume 9, Number 1, SPRING 1997 (To download articles you must be a subscriber)

CONTENTS

REGULAR ARTICLES

• Editorial Note: The Journal's New Title 
  D. R. Deis, J. Rabin and K. V. Thai

• Unfunded Pension Obligations as a Source of Fiscal Illusion for State Governments
  C. A. Sneed and J. E. Sneed

SYMPOSIUM

• Symposium on Public Budgeting: An Introduction to the Future
  T. D. Lynch

• Symposium Introduction
  T. D. Lynch

• Structural Budget Reform: Does It Affect Budget Deliberations?
  C. D. Pettijohn and G. A. Grizzle

• Changing How We Budget: Aaron Wildavsky's Perspective
  L. R. Jones

• The Future of Federal Budgeting: What Will the Government Do?
  How Will it Make its Choices? 
  P. G. Joyce

• The Need to Downsize Politics along with the Public Dollar 
  P. Kobrak

• Outcome Budgeting: A New Entrepreneurial Approach to Budgeting
  L. L. Martin

• Federal User Fees and Entrepreneurial Budgeting
  L. R. Geri

• Public Budgeting Deficiencies in Sub-Saharan Africa: a Review
  A. Sekwat

• The Road to Entrepreneurial Budgeting
  T. D. and C. E. Lynch

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Volume 9, Number 2, SUMMER 1997 (To download articles you must be a subscriber)

CONTENTS

REGULAR ARTICLES

• Public Budgeting in America: A Twentieth Century Retrospective
  C. Tyler and J. Willand

SYMPOSIUM

• Governmental Accounting Standard Setting: A Symposium 
  D. Deis

• Symposium Introduction
  D. Deis

• GASB Versus FASB: User Perceptions of the Alternative Formats for Preparing
  the Statement of Cash Flows
  G. R. Smith, R. J. Freeman and B. J. Bryan

• Two Accounting-Standard Setters: One Industry
  M. Fischer

• The Intergenerational Consequences of Retiree Healthcare Premiums: What is the Evidence?
  C. S. Snned and J. E. Sneed

• Public Sector Accounting in India: A Historical Review and an Analysis Since Independence 
  to the Economic Reforms of the Nineties 
  S. B. Khumawala

• Determinants of U.S. Private Foreign Direct Investments In OPEC Nations:
  From Public and Non-Public Policy Perspectives
  K. O. Olibe and C. L. Crumbley

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Volume 9, Number 3, FALL 1997 (To download articles you must be a subscriber) 

CONTENTS

REGULAR ARTICLES

• The Power of The Purse
  Committee on House Administration, House of Representatives

• The Financial Evaluation Proces of RFPs in the Gaming Selection Process
  J. R. Mills and J. M. Vreeland

SYMPOSIUM

• New Directions in Budgetary Analysis For Developing Countries: A Symposium, Part I
  R E. Looney and P. C. Frederiksen

• Symposium Introduction 
  R E. Looney and P. C. Frederiksen

• Public Investment, Productivity, and Economic Growth in Developing Countries
  M. S. Khan and M. S. Kumar

• Government Expenditure, Human Capital Creation and Economic Growth
  D. L. Landau

• Government Expenditure and Private Consumption in Pakistan
  A. H. Khan and A. Malik

• The Impact of Fiscal Policies on The Poor in Guatemala
  N. L. Hicks and H. Lee

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Volume 9, Number 4, WINTER 1997 (To download articles you must be a subscriber)

CONTENTS

REGULAR ARTICLES

• Comparative Financing Costs for Competitive and Negotiated Pennsylvania School District Bonds
  G. L. Stevens and R. P. Wood

• Tax Decision Making in Municipal Governments: Citizens' Reactions to Outcomes and Procedures
  N. Magner, J. S. Sobery, and R. B. Welker

SYMPOSIUM

• New Directions in Budgetary Analysis For Developing Countries: A Symposium, Part II 
  R E. Looney and P. C. Frederiksen

• Iranian Government Budgets: An Analysis
  H. Amirahmadi and H. Zangeneh

• The Political Economy of Budgeting in Africa, 1971-1991
  M. S. Khan and M. S. Kumar

• Prerequisites For Successful Fiscal Reform: Some Preliminary Results
  R. E. Looney, P. C. Frederiksen, G. M.Worley and M. A. Schaub

• Fiscal Indicators For Economic Growth: The Government Own Saving Concept Re-examined
  J. Diamond

• The Revenue Assignment Problem: Ends, Means and Constraints
  C. E. McLure, Ir.

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Volume 8, Number 1, SPRING 1996 (To download articles you must be a subscriber)

CONTENTS

REGULAR ARTICLES

• Media Coverage and School Budgeting Processes
  M. A. Rubin and C. L. Staples

• Fund Accounting and Capital Budgeting: European Experiences
  M. Peter van der Hoek

• Revenue Effort of Local Governments: Determinants, Impacts, and Policy Implications 
  H. Luo and J. W. Douglas

SYMPOSIUM

• Symposium on Government Budgetary Decisions with Special References
  to the Defense Sector, Part II
  R. E. Looney and P. C. Frederiksen

• Swords into Plowshares: Some Propositions on the Prospects of Peace Dividend
  S. Chan and H. Sommer

• Defense Expenditures and Budgetary Patterns in Selected Middle Eastern
  and Mediterranean Countries: An Assessment
  R. E. Looney and P. C. Frederiksen

• Military Expenditures and Human Development Measures 
  J. Brauer

• Financing the Sri Lankan Armed Conflict, 1983-92
  G. Harris

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Volume 8, Number 2, SUMMER 1996 (To download articles you must be a subscriber)

CONTENTS

REGULAR ARTICLES

• The Effect of Intergovernmental Aid on City Property Taxes: New Results for Minnesota
  J. R. Bartle

• Attitudes Towards Debt-Equity-Swaps and Privatization of State-Owned Enterprises In Chile
  C. Milman

• Municipal Budgets: Governance, Surveillance, and Legitimation
  M. S. Luehlfing

SYMPOSIUM

• Symposium on Public School Financial Management

• Symposium Introduction
  C. W. Garner

• An Inquiry into the Feasibility of a National Accounting Policy for Public Schools
  C. W. Garner

• Waste Not Want Not: School Finance Reform and Educational Equity in New Jersey
  W. A. Firestone and M . E. Goertz

• The Reporting of School District Efficiency: The Adequacy of Ratio Measures 
  F. Engert

• Service Efforts and Accomplishments Reporting: A Study of Texas Public Schools
  D. K. Clancy and T. K. Patton

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Volume 8, Number 3, FALL 1996 (To download articles you must be a subscriber)

CONTENTS

REGULAR ARTICLES

• Budget Deficits in China: Calculations, Causes, and Impacts
  H. Luo and R. T. Golembiewski

• Ethical Issues Facing Private, Not-for-profit Hospitals in the U.S.: the Case of the Methodist Hospital System
  A. Blankley and D. Forgione

SYMPOSIUM

• Symposium on Capital Budgeting Approaches in the Public Sector: Part I
  A. Sekwat and A. Halachmi

• Symposium Introduction
  A. Sekwat and A. Halachmi

• Reengineering Capital Budgeting 
  R. Miranda and N. Hillman

• Contracting for 21st Century Infrastructure
  M. C. Bowden and W. E. Klay

• Democratizing the Capital Budget Planning and Project Selection Process at the Local Level: Assets and Liabilities
  S. A. MacManus

• Capital Decision-making: Analysis and Judgment
  A. Farazmand and J. P. Neill

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Volume 8, Number 4, WINTER 1996 (To download articles you must be a subscriber)

CONTENTS

REGULAR ARTICLES

• Leading Factors A ffecting Government Expenditure Change: The Korean Case
  K. U. Kim and N. J. Cayer

• Revenue Generation and Expenditure Implications of Municipal Non-Utility Enterprises
  T. J. Stumm

• General Revenue Sharing Loss: Alabama Local Government Fiscal Responses
  S. D. Cooper

• Asset Depletion on the Balance Sheet: An Idea Whose Time Has Come?
  H. A. Frank

SYMPOSIUM

• Symposium on Capital Budgeting Approaches in the Public Sector, Part II
  A. Sekwat and A. Halachmi

• The State of Capital Budgeting in Louisiana's Local Governments
  T. D. Lynch, C. E. Lynch and R. A. Omdal

• Strategic Capital Budgeting and Planning: Prospects at the County Level 
  A. Halachmi and A. Sekwat

• Capital Budgeting in Dutch Central Government
  P. B. Boorsma and N. P. Nol

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Volume 7, Number 1, SPRING 1995 (To download articles you must be a subscriber)

CONTENTS

REGULAR ARTICLES

• Forecasting the Federal Budget with Time-Series Analysis
  A. Khan

GOVERNMENTAL ACCOUNTING SECTION

• Another Look at Auditing by the State Governments
  W. R. Baber

• Municipal Bond Investors and Bureaucrats: An Analysis of Economic and Political Incentives
  G. Giroux

SYMPOSIUM

• Symposium on Health Care Financing: An International Perspective Part I
  S. McManus

• Symposium Introduction
  S. McManus

• Australian Perspectives in Health Care Policy
  H.M. Lapsley and J.S. Lawson

• Radical Health Reform in New Zealand: Towards Managed Care
  G. M. Guess

• Financing Health Care in Scotland: The Impact of the Purchaser Provider Model
  A. Ludbrook and J. Ratcliffe

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Volume 7, Number 2, SUMMER 1995 (To download articles you must be a subscriber)

CONTENTS

REGULAR ARTICLES

• Estimating the Fiscal Impact of Secession: The Case of Staten Island and New York
  R. Berne, N. Cipollina, D. Netzer and L . Stiefel

• Coping with Termination of General Revenue Sharing: A Pooled Regression Analysis
  H. Lu

GOVERNMENTAL ACCOUNTING SECTION

• The Effect of Experience on Auditors' Belief Revisions in the Defense Contract Environment
  S. T. Welch, S. A. Reed and R. H. Strawser

SYMPOSIUM

• Symposium on Health Care Financing: An International Perspective, Part II
  S. McManus

• Public Spending for Health and Other Social Programs: A Canadian Example
  M. A. Paterson

• Problems and Perpectives in Health Care Policy in Greece
  D. Niakas and E. Petsetakis

• Health Care Financing: A Comparative Analysis
  S. M. McManus and K. V. Thai

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Volume 7, Number 3, FALL 1995 (To download articles you must be a subscriber)

CONTENTS

REGULAR ARTICLES

• Local Government Revenue Forecasting: Using Regression and Econometric
  Revenue Forecasting in a Medium-Sized City
  J. D. Wong

GOVERNMENTAL ACCOUNTING SECTION

• A Comparison of Finance Officer and Auditor Assessments of Municipal Internal Control
  R. J. Elder, S. C. Kattelus and D. D. Ward

SYMPOSIUM

• Symposium on Federal and State Mandates: Politics, Policy, and Administration
  J. M. Kelly

• Symposium Introduction
  J. M. Kelly

• The 1995 Unfunded Mandates Reform Act: The Politics of Federal Mandating Meets the Politics of Reform
  D. R. Beam and T. J. Conlan

• Windows of Opportunity: The "Loose" Mandate as a Mechanism
  V. L. Marando and A. C. Melchior

• Estimating the Costs of State Mandates: The County Law Enforcement and Justice System in Arizona
  T. J. Salant

• What Kind of a Federal Mandate Is the Endangered Species Act?
  L. Nelson

• What Kind of a Federal Mandate Is the Endangered Species Act?
  B. Ransom

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Volume 7, Number 4, WINTER 1995 (To download articles you must be a subscriber)

CONTENTS

REGULAR ARTICLES

• The Evolution and Success of Budgeting Systems at Institutions of Higher Education
  C. R. Borgia and R . S. Coyner

• An Analysis of Residential Sanitation Collection Pricing under Alternative Delivery Arrangements
  R. C. Brooks

SYMPOSIUM

• Symposium on Government Budgetary Decisions with Special References to the Defense Sector, Part I

• Symposium Introduction
  R. E. Looney and P. C. Frederiksen

• Military Expenditures, 1972-1990: The Reasons behind the Post-1985 Fall in World Military Spending
  D. P. Hewitt

• The Opportunity Cost of Defense Inputs
  G. G. Hildebrandt

• Theories of Budgetary Tradeoffs
  A. Mintz and R. T. Stevenson

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Volume 6, Number 1, 1994 (To download articles you must be a subscriber)

CONTENTS

• Announcement

REGULAR ARTICLES

• Fiscal Noting Reconsidered: The Experience of the States with Mandate Cost Estimate
  J. M. Kelly

• Budgeting Concepts and Processes: Perceived Value for St ate Budgeting
  M. M. Hackbart and J. R. Ramsey

GOVERNMENTAL ACCOUNTING SECTION

• Section Editor's Editorial

• Determinants and Consequences of Management Accounting System Choice: An Empirical Analysis
  C. M. Lawrence and R. W. Parry

SYMPOSIUM

• Symposium on Recent Developments in Public Financial Management
  in the European Community, Part I

• Symposium Introduction
  M. P. van der Hoek and K. V. Thai

• Learning to Live with Public Expenditure: Politics and Budgeting in Britain since 1976
  A. M. McLaughlin and J. J. Richardson

• Budgeting as Informed Guess Work: Has the German Budgetary Process Lost Direction?
  R. Sturm

• Post-1970 "Budgetary Cooperation" between Central and Local Government in Denmark
  E. Albæk

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Volume 6, Number 2, 1994 (To download articles you must be a subscriber)

CONTENTS

REGULAR ARTICLES

• Classification Models and Municipal Bond Ratings
  A. Khan

• Importance of Local Initiative in Targeting of Federal Aid: The Case of UDAGs
  D. J. Watson

GOVERNMENTAL ACCOUNTING SECTION

• Public Sector Research in Accounting: A Review and Synthesis
  J. M. Kurtenbach and R. W . Roberts

SYMPOSIUM

• Recent Developments in Public Financial Management in the European Community, Part II

• Public Expenditure Policies in Spain for the 1990s: Structural Changes, Social Demands
  and the Budgetary Process
  J. Ruiz-Huera and A. Giménez-Montero

• Fiscal Accountability: The Dutch Experience
  M. P. Hoek

• Recent Developments in Public Financial Management in the European Community: A Comparative Analysis
  K. V. Thai and A. Sekwat

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Volume 6, Number 3, 1994 (To download articles you must be a subscriber)

CONTENTS

REGULAR ARTICLES

• The Viability and Adoptability of Presidential Line-Item Veto: The Perceptions of Professional Experts
  K. T. Liou

SYMPOSIUM

• Audit Costs for Small Cities, Large Cities, and State Governments
  D. Deis and W. B. Hildreth

• Symposium Introduction
  D. Deis and W. B. Hildreth

• Audit Costs of Small Cities in Unregulated Audit Market Environment
  K. W. Brown and T. M. Margavio

• The Pricing Relationship of Audits and Related Services in Municipal Governments
  M. A. Rubin

• The Association Between State Audit budgets and Specialized Audit Inputs
  K. K. Raman and W. A. Wallace

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Volume 6, Number 4, 1994 (To download articles you must be a subscriber)

CONTENTS

REGULAR ARTICLES

• Judgmental vs, Time Series vs. Deterministic Models in Local Revenue Forecasting: A Florida Case Study
  H. A. Frank and X. Wang

• The Political Economy of City Life Cycles: A Comparative Analysis of Services, Expenditures and Revenues
  J. P. Viteritti and T. W. Matteo

• Political Management and Economic Policy Reform: An Exploration of Structural Adjustment Experience
  J. P. Chudy

• Public Pension Funds and Economically Targeted Investments
  D. J. Patterson

GOVERNMENTAL ACCOUNTING SECTION

• Information and Municipal Expenditures: Is Monitoring Effective in Reducing Overspending
  G. Giroux and C. Wiggins

• Municipal Tax Structure and Accounting Disclosure
  G. D. Sanders and R. W. Ingram

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