Results 261 to 270 of about 145,135 (313)

Budgeting for Accountability: Municipal Budgeting for the 1990s

Public Budgeting & Finance, 1996
The emphasis of a public budget depends on the time and circumstances in which it is developed. During the 1990s, for example, the emphasis has increasingly been on accountability due to widespread public belief in recent years that government is uncontrollable and responds only to special interests.
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Municipal Capital Budgeting: An Examination

Public Budgeting & Finance, 1993
The state of capital budgeting theory is going through its growing pains. While traditional literature on capital budgeting is grounded in rational decision‐making, Nunn (1990) has suggested that such an approach is too limited to be of significant value.
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Zero base budgeting in municipalities

Urban Systems, 1979
Abstract The use of Zero Base Budgeting (ZBB) in the public sector has increased significantly since the early 1970's. Recent surveys have indicated that the federal government, twelve state governments and several municipalities are either in the process of implementing a ZBB System or have one in effect.
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An Analysis of Municipal Budget Variances

Accounting, Auditing & Accountability Journal, 1991
The objective of this research was to determine the extent to which municipal budget variances are systematically biased, the direction of any biases, and the relationship between the biases and various political, economic, demographic and organisational factors. We compared budgeted and actual revenues and expenditures for 125 of the largest US cities
Alan G. Mayper, Michael Granof, Gary Giroux   +2 more
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Political budget cycles in U.S. municipalities

Economics of Governance, 2015
This paper tests for political budget cycles among U.S. municipalities. According to the political budget cycle hypothesis, in election years government officials engage in opportunistic fiscal policy manipulation for electoral gains. We test that hypothesis using data on taxes, spending, and employment for a panel of 268 U.S.
C. Adam Bee, Shawn R. Moulton
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Ethics and Budget Allocation Decisions of Municipal Budget Officers

Journal of Business Ethics, 2000
The purpose of this study is to extend research which has looked at moral judgment. Specifically, the study examines the impact of moral judgment on the budget allocations made by government budget officers. Additionally, and as a result of previous research findings, the study looks at the relationship between political ideology, gender, age ...
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Business Political Influence on Municipal Budgets

The American Journal of Economics and Sociology, 1991
AbstractPast empirical studies oflocal governmentfiscal performance have made extensive use of themedian voter modelDespite its analytical advantages, the model proceeds from a highly simplified conception ofpoliticsin which business firms play no direct role An alternative model is developed which permits statistical tests for businesspolitical ...
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Assessing Incrementalism in British Municipal Budgeting

British Journal of Political Science, 1976
One observation about the budgets of governments has passed into the conventional wisdom: budget-making, we are told, is a process of ‘incremental decision making’. The approach of the incrementalists is directed primarily to the question of how the creation of the new budget in a particular year (‘the budgetary process’) is to be explained.
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Current Midyear Municipal Budget Forecast Accuracy

2019
This chapter examines current year budget forecast performance for municipal governments in the United States. Midyear forecasts are especially important for governments because budgets authorize public spending and changes to legal financial plans. Ample research examines forecasts beyond the current fiscal year, yet little work analyzes forecasts ...
Daniel Williams, Thad Calabrese
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Multi‐Year Forecasting and Municipal Budgeting

Public Budgeting & Finance, 1991
The “black hole” of budget theory still is, after 50 years, budget preparation—much effort goes in but little seems to come out. This article examines municipal forecasting as a means of reforming this first stage of the budgetary process. Drawing on evidence from a cross‐sectional study, we find that forecasting is likely to be within the cognitive ...
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