Journal of Public Budgeting, Accounting & Financial Management

Articles from Vol. 22, No. 2, Summer

Accounting Innovations: A Contingent View on Italian Local Governments
ABSTRACT. Accounting innovations, and especially the introduction of accruals accounting, are often portrayed as fundamental aspects of public-sector reforms. An increasing body of literature has been studying the experiences of different countries and...
Conceptualizing Financial Condition in Local Government
ABSTRACT. While the passage of Statement No. 34 by the Governmental Accounting Standards Board (GASB, 1999) created a more robust financial reporting model, local officials continue to struggle with defining financial condition, interpreting it from...
In the Shadow of Corporate Scandal: The Use of Audit Committees in U.S. Local Governments
ABSTRACT. Recent financial scandals in the private sector have led to widespread speculation that public organizations may be susceptible to similar events of financial misconduct and should, therefore, be required to adopt similar strategies to those...
The Adoption of Gasb 34 in Small, Rural, Local Governments
ABSTRACT. In June 1999, the Government Accounting Standards Board issued Government Accounting Standards Board Statement No. 34 - Basic Financial Statements and Management's Discussion and Analysis for State and Local Governments (GASB 34) to improve...
What Hath the Gasb Wrought? the Utility of the New Reporting Model: A National Survey of Local Government Finance Officers
ABSTRACT. Results from a national survey of local government finance directors suggest that five years after implementation, the post-Statement 34 accrual-based accounting model has done little to stimulate the development of operating cost data (such...