Search by...
- Keyword
- Title
- Author
- Subject
- Publisher
Results should have...
- All of these words
- Any of these words
- This exact phrase
- None of these words
Keyword searches may also use the operators
AND, OR, NOT, “ ”, ( )
AND, OR, NOT, “ ”, ( )
Journal of Public Budgeting, Accounting & Financial Management
Articles from Vol. 15, No. 2, Summer
An Examination of Rating Agency Explanations for Credit Rating Changes in the Hospital Sector
Read preview
ABSTRACT. This study examines rating agency explanations that accompany changes in credit ratings for nonprofit hospitals. A national sample of Standard & Poor's revision announcements is used to identify hospital characteristics that purportedly...
Appraisal of the Efficiency of Subsidies Granted by Spanish Public Authorities for Generating Electricity Using Wind Energy
Read preview
ABSTRACT. This paper aims to analyze efficiency of the subsidies granted by the Spanish authorities. The case study focuses on wind-generated electricity. We will study what type of subsidy is most efficient considering the economic and technical data...
Biennial Budgeting Debates in Congress: 1977-2000
Read preview
ABSTRACT. Biennial budgeting and appropriations cycles have been a popular idea among many members of Congress for the past twenty years. Despite widespread bipartisan support for biennial budgeting in the 1980s, the first House vote on the subject,...
Budgetary Decision Making in the Twentieth Century: Theories and Evidence
Read preview
ABSTRACT. Three rival internal change theories of budgeting have characterized the twentieth century. Internal change theories consider the importance of change made inside governments; exogenous factors do not have a significant bearing on outcomes...
Ethical Norms in Public Budgeting: Evolution or Devolution?
Read preview
ABSTRACT. Public budgeting has always been identified with the norms of technical expertise, neutral competence and professionalism. Although the field of public budgeting remains wedded to these norms, the field has evolved over the course of the 20^sup...
Symposium Introduction
Read preview
The new millennium tends to make writers reflective. Those of us who write about budgeting are not immune. Writing about a century of progress in our field was a fundamentally different task than we are accustomed to. We write easily about theory and...
The Evolution of the Federal Budget Process
Read preview
ABSTRACT. The federal budget process is a compilation of many rules and procedures, enacted primarily over the past century. Initially neutral as to budget outcome, that process, by the mid-1980s, had evolved to emphasize reducing the deficit. And the...
The GFOA and Professionalsm in Local Government
Read preview
ABSTRACT. The Government Finance Officers Association played a significant role in raising the level of professionalism in local government during the 20^sup th^ century by focusing primarily on the areas of financial management and reporting. This article...
The Long View: Lasting (and Fleeting) Reforms in Public Budgeting in the Twentieth Century
Read preview
ABSTRACT. The knowledge base in public budgeting has certainly grown during the twentieth century, but the most enduring features of public budgeting were developed or documented in the first half of the century. The line item budget is still the dominant...
