Journal of Public Budgeting, Accounting & Financial Management

Articles from Vol. 9, No. 1, Spring

Changing How We Budget: Aaron Wildavsky's Perspective
ABSTRACT. This article chronicles the analysis of budget reform initiatives by Aaron Wildavsky and his collaborators. Wildavsky's views remain relevant to contemporary debate about federal budget reform. Initiatives to control spending and improve the...
Federal User Fees and Entrepreneurial Budgeting
ABSTRACT. An increasing number of federal programs in the U.S. have the authority to charge fees. This article examines the extent to which fee budgeting systems may be considered "entrepreneurial," by comparing a sample of federal fee programs with...
Outcome Budgeting: A New Entrepreneural Approach to Budgeting
ABSTRACT. Performance measurement in general, and the measurement of outcomes in particular, is arguably the hottest topic in government today (Blodgett and Newfarmer, 1996; Kravchuk and Schack, 1996). Consequently, it should come as no surprise that...
Public Budgeting Deficiencies in Sub-Saharan Africa: A Review
ABSTRACT. This article provides an overview of the major deficiencies affecting public budgeting in Sub-Saharan Africa. The article describes the major budgetary problems which include instability and uncertainty, repetitive budgeting, budget fragmentation,...
Structural Budget Reform: Does It Affect Budget Deliberations?
ABSTRACT. This study explores the extent to which budget reforms (performance budgeting, PPBS and the Congressional Budget Act of 1974) change the nature of budget deliberations in three House Appropriations subcommittee hearings for five federal agencies....
Symposium Introduction
Modern public budgeting is about one hundred years old but now it is in the process of being fundamentally reinvented as we begin our next century. This is a symposium about the future of budgeting. It features the following themes: - budget formats...
The Future of Federal Budgeting: What Will the Government Do? How Will It Make Its Choices?
ABSTRACT. Over the past quarter century, federal budgeting has been dominated by the federal budget deficit, and by episodic efforts to "rationalize" the federal budget process. In the first instance, while the deficit has declined in each of the past...
The Journal's New Title: An Editorial Note
In Fall 1995, a questionnaire was mailed to all members of the Editorial Board and a selected number of individual subscribers regarding an appropriate title for this journal, among other things. Various titles were suggested including Journal of Public...
The Need to Downsize Politics along with the Public Dollar
ABSTRACT. Numerous political "disillusioning events" have contributed to what is now serious citizen distrust of the federal government. The deficit has exacerbated this citizen discontent, because failure to balance the books is perceived as a governance...
The Road to Entrepreneurial Budgeting
ABSTRACT. The twenty-first century appears to be starting with a new budget reform called Entrepreneurial Budgeting. This article not only explains what it is but also first places it into a futurist context and secondly contrasts it to other budget...
Unfunded Pension Obligations as a Source of Fiscal Illusion for State Governments
ABSTRACT. Prior research has examined the relationship between government expenditures and the complexity of a governmental unit to examine the fiscal illusion hypothesis. Fiscal illusion posits that unfunded government obligations lead to rapid government...