Journal of Public Budgeting, Accounting & Financial Management: Volume 23 Issue 2
Table of contents
The declining use of internal service funds: how local governments are changing the allocation of indirect costs
Steve ModlinStudies involving the allocation of funds among local governments usually are broad in nature with foci based on a variety of factors ranging from service demand to performance…
The impact of state-imposed fund balance limits on school districts: Evidence from New York state
István VányolósThis paper examines the role of state-imposed fund balance limitation on school district budgetary behavior in New York State between 1997 and 2004. The findings suggest that…
Symposium introduction
Josephine M. LaPlante, Beth Walter HonadleIn this introductory essay, the authors describe a new public finance characterized by enduring revenue constraints; mounting budgetary claims from accruing liabilities for…
Seven habits of unsustainable budget building: A state policy perspective
Josephine M. LaPlanteThe magnitude and immediacy of threats to the sustainability of state government programs call for significant changes in how we think about and make policies that influence the…
Local government revenue structure: Trends and challenges
John R. Bartle, Kenneth A. Kriz, Boris MorozovThis paper examines trends in local government revenues and current challenges that local governments face in raising revenue. We alsolook into the future in an effort to make…
ISSN:
1096-3367Online date, start – end:
1994Copyright Holder:
Emerald Publishing LimitedOpen Access:
hybridEditor:
- Dr Giuseppe Grossi