Journal of Public Budgeting, Accounting & Financial Management

Articles from Vol. 13, No. 3, Fall

Budgeting and Fiscal Management in Transitional Countries
ABSTRACT. The breadth and pace of fiscal management reform in countries in transition (CITs) has largely fallen short of expectations. While the timing of the transformation of the budgeting process from essentially a pure accounting mechanism during...
Decentralization and Municipal Budgeting in Four Balkan States
ABSTRACT. This paper attempts to link common features of the Balkan political culture to mechanisms of administrative structure and policy. Centralization is a major feature of the four Balkan countries examined here: Albania, Bulgaria, Macedonia and...
Reforming Budgetary Processes and Procedures in Countries of the Former Soviet Union - Experiences in Azerbaijan and the Central Asian Republics
ABSTRACT. With economic restructuring came an obvious need to reform budgetary and fiscal institutions in the former Soviet republics of Azerbaijan and Central Asia. These reforms have often seriously lagged other aspects of transition. The nations found...
Symposium Introduction
The last decade has been witness to an unprecedented experiment in policy-making and institution building in Central and Eastern Europe and the former Soviet Union in those countries making the transition from planned socialism to market economies. Key...
The Internal Audit in U.S. Local Government in the 1990S: A Status Report and Challenges
ABSTRACT. Internal audits are essential tools for encouraging accountability and ensuring efficient delivery of government services. Despite their importance, they receive little attention in public administration texts and journals. Our goal is to bring...
The Logic of Estimation: Describing the Budgetary Work of Program Managers
ABSTRACT. In estimating budgetary needs, public managers focus on the major elements in delivery of public services, resources, work, and objectives/results. The flow of reasoning is backward along the process of service delivery--from objectives, to...
The Role of Control Environment in Reducing Local Government Fraud
ABSTRACT. Previous studies, The Treadway Commission (1987), KPMG (1993 and 1994), ACFE (1995), and Ernst & Young (1996), have documented the extent of fraud in for-profit organizations. This study examines fraud in local government by determining...