Table of Contents Pages
 (by year/volume/issue number)  

                 Journal Years Available for Download
                   (Current year/volume/issue is shown in red)

| 2004 | 2003 | 2002 | 2001 | 2000 | 1999 |
          | 1998 | 1997 | 1996 | 1995 | 1994 |

      2004

• Volume 16, Number 1

• Volume 16, Number 2

• Volume 16, Number 3

• Volume 16, Number 4

2003

• Volume 15, Number 1

• Volume 15, Number 2

• Volume 15, Number 3

• Volume 15, Number 4

  2000

• Volume 12, Number 1

• Volume 12, Number 2

• Volume 12, Number 3

• Volume 12, Number 4

  2001

• Volume 13, Number 1

• Volume 13, Number 2

• Volume 13, Number 3

• Volume 13, Number 4

  2002

• Volume 14, Number 1

• Volume 14, Number 2

• Volume 14, Number 3

• Volume 14, Number 4

1997

• Volume 9, Number 1

• Volume 9, Number 2

• Volume 9, Number 3

• Volume 9, Number 4

1998

• Volume 10, Number 1

• Volume 10, Number 2

• Volume 10, Number 3

• Volume 10, Number 4

1999

• Volume 11, Number 1

• Volume 11, Number 2

• Volume 11, Number 3

• Volume 11, Number 4

1994

• Volume 6, Number 1

• Volume 6, Number 2

• Volume 6, Number 3

• Volume 6, Number 4

1995

• Volume 7, Number 1

• Volume 7, Number 2

• Volume 7, Number 3

• Volume 7, Number 4

1996

• Volume 8, Number 1

• Volume 8, Number 2

• Volume 8, Number 3

• Volume 8, Number 4

Volume 16, Number 3, Fall 2004  (To download articles you must be a subscriber)

CONTENTS

REGULAR ARTICLES

• Rational Expectations Theory and Macro Budgetary Decision-Making:
  Comparative Analysis of Canada, UK, and USA
  C. G. Reddick

SYMPOSIUM

• Symposium on Local Government Budgeting and Economic Development:
  Challenges, Practices, and Trends for the New Millennium
  J. D. Wong

• Symposium Introduction
  J. D. Wong

• Supporting Government Performance by Capturing the Values and Expertise of Key Stakeholders: 
  A Delphi/Decision Support System Approach to Local Revenue Planning
  B. Wooldridge and H. R.. Weistroffer

• Competition and Economic Development Efforts in the Garden State: Perceptions of Municipal
  Public Officials 
  D. Robbins

• A Comprehensive Approach to The Assessment of Tax Increment Financing (TIF) Projects
  T. G. Johnson and J. K. Scott

• The Fiscal Impact of Economic Growth and Development on Local Government Revenue Capacity
  J. D. Wong

• Regime Transition and Economic Development: The Question of "Who’s on First?"
  J. D. Wong and M. G. Pritz, Jr.

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Volume 16, Number 2, Summer 2004  (To download articles you must be a subscriber)

CONTENTS

REGULAR ARTICLES

• Improving the Current Status of School Performance Reporting
  M. A. Rubin

• Special Assessments in Florida Cities and Counties: Dodging Amendment 10?
  T. J. Stumm and P. P. Mann

SYMPOSIUM

• Symposium on Models of Budgetary Decision-Making
  J. B. Camarata

• Symposium Introduction
  J. B. Camarata

• Form of Government and Per Capita Expenditures: An Evaluation of Small Cities and Towns
  P. E. French

• Aligning Priorities in Local Budgeting Processes
  A. Franklin and C. Ebdon

• To File or Not to File: The Causes of Municipal Bankruptcy in the United States
  K. Park

• Affirmative Action in Higher Education: Costs, Benefits, and Implementation
  R. M. Berry

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Volume 16, Number 1, Spring 2004  (To download articles you must be a subscriber)

CONTENTS

REGULAR ARTICLES

• Rationality, Accountability Reform and Accounting for Land under Roads in an Australian Local Government
  Z. Hoque

• China's Fiscal Reform: The Issue of Extra Budgeting
  M. Holzer and M. Zhang

• State and Local Fiscal Structures and Fiscal Stress
  H. Shamsub and J. B. Akoto

SYMPOSIUM

• Symposium On Revenue Challenges, Practices, and Trends For the New Millennium, Part II
  J. D. Wong

• The Prospects for General Sales Taxation in American State and Local Government Finance: Challenges for a Fiscal Workhorse Unready for the New Millennium
  J. L. Mikesell

• Factors Leading to State Participation in the Streamlined Sales Tax Project
  A. C. Cameron

• Changes In State Tax Structures: True Comprehensive Reform or Artifacts of Incrementalism?
  G. S. Wolfson and M. M. Hackbart

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Volume 15, Number 4, Winter 2003  (To download articles you must be a subscriber)

• The Contribution of Organizational Justice in Budget Decision-Making to Federal Managers' 
  Organizational Commitment 
  A. B. Staley, B. Dastoor, N. R. Magner, and C. Stolp

• Citizen Surveys: A Component of The Budgetary Process 
  W. L. Hassett and D. J. Watson

• Accounting for Hybridity: Accrual Budgeting in the Dutch Central Government 
  N. P. Mol and J. A.M. de Kruijf

• Symposium on Revenue Challenges, Practices, and Trends for the New Millennium, Part I 
  J. D. Wong

• Symposium Introduction 
  J. D. Wong

• Sources Of Variation In County Property Tax Inequities
  B. C. Smith, M. A. Sunderman and J. W. Birch

• The Property Tax and Public Education: Are State-Initiated Tax Cuts Sustainable?
  N. M. Snyder

• Beyond The Property Tax: Local Government Revenue Diversification
  J. R. Bartle, C. Ebdon, and D. Krane

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Volume 15, Number 3, Fall 2003 (To download articles you must be a subscriber)

CONTENTS

REGULAR ARTICLES

• Kentucky Property Insurance Surtax Revenue: A Comparison Of Alternative
  Forecasting Models
  J. E. Payne and K. Schwendeman

• Long-Run and Short-Run Budgeting: Empirical Evidence for Canada,
  UK, and USA
  C. G. Reddick and S. Y. Hassan

SYMPOSIUM

• Symposium on Intergovernmental Relation: A Fiscal Perspective
  Z. Lan

• Symposium Introduction
  Z. Lan

• Fiscal Decentralization in Southeast Asia
  L. Schroeder

• Fiscal Autonomy of Korean Local Governments and Intergovernmental
  Relations in the 1990s
  P. S. Kim and J.-Y. Kim

• Central-Local Relations in the People’s Republic of China
  Z. Lan

• New Federalism: Impact on State and Local Governments
  K. K. Anders and C. A. Shook

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Volume 15, Number 2, Summer 2003 (To download articles you must be a subscriber)

CONTENTS

REGULAR ARTICLES

• Appraisal of the Efficiency of Subsidies Granted by Spanish Public Authorities
  for Generating Electricity Using Wind Energy
  L. I. G. Cebrián

• An Examination of Rating Agency Explanations for Credit Rating Changes
  in the Hospital Sector
  K. Danvers

SYMPOSIUM

• Century Of Progress In Public Budgeting: A Symposium
  J. Kelly

• Symposium Introduction
  J. Kelly

• Ethical Norms in Public Budgeting: Evolution or Devolution?
  R. W. Smith

• The GFOA and Professionalism in Local Government
  W. C. Rivenbark and G. S. Allison

• The Evolution of the Federal Budget Process
  B. Anderson, S. Davis and T. Gullo

• Budgetary Decision Making in the Twentieth Century:
  Theories and Evidence
  C. G. Reddick

• Biennial Budgeting Debates in Congress: 1977-2000
  R. G. Boatright

• The Long View: Lasting (and Fleeting) Reforms in Public Budgeting
  In The Twentieth Century
  J. M. Kelly

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Volume 15, Number 1, Spring 2003 (To download articles you must be a subscriber)

CONTENTS

REGULAR ARTICLES

• Patterns of Change: Information Change and Congressional Budget Deliberations Revisited
  A. A. A. Ahmad, G. A. Grizzle and C. D. Pettijohn

• An Examination of the Relationship between the Municipal Strategic Plan and the Capital Budget
  and its Effect on Financial Performance
  J. Beckett-Camarata

• Accounting for Contributions: A Proposal to Narrow Differences Between FASB and GASB Requirements
  J. Engstrom

SYMPOSIUM

• Symposium on Local Government Accounting Reforms in Europe: Part II
  J. Christiaens

• Local and Regional Accounting and Reporting in Spain: An Empirical Outlook
  B. Benito, V. Montesinos and J. M Vela

• Accrual Accounting Reforms in Belgian Local Governments: A Comparative Examination
  J. R. Christiaens

• Local Government Accounting System Reform in Italy: A Critical Analysis
  E. Caperchione

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Volume 14, Number 1, SPRING 2002 (To download articles you must be a subscriber)

CONTENTS

• Accounting and Auditing for Local Governments in the U.S. and the U.K. 
  G. Giroux, R. Jones and M. Pendlebury

• Lotteries, the American States and the Federal Government: A Formula for Perpetual Success
  or Inevitable Destruction in Education Policy? 
  P. E. French and R. E. Stanley

• Performance Budgeting—the Next Budgetary Answer. But What Is the Question?
  B. Pitsvada and F. LoStracco

• Interstate Fiscal Disparities among American States: Its General Trend During 1970-1996
  and its Implications to the 1996 Welfare Reform
  Y. Qiao

• Cash Management Practices in Louisiana Municipalities
  C. C. Onwujuba and T. D. Lynch

• Court Strategies in the Appropriations Process: The Oklahoma Case
  J. W. Douglas

• Pricing Public Information: The Case of Norwegian Government Policymaking
  P. Gottschalk and A. Krokan

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Volume 14, Number 2, SUMMER 2002 (To download articles you must be a subscriber)

CONTENTS

• An Examination of the Effects of Balanced Budget Laws on State Borrowing Costs
  C. Sneed

• Institutional Structures Utilized in State Revenue Forecasting
  W. Voorhees

• Toward a More Ethical System of State and Local Government Retirement Funding
  D. P. Mahoney

SYMPOSIUM

• Symposium on Citizen Participation in Budgeting: Part I
  G. J. Miller and K. Callahan

• Symposium Introduction
  G. J. Miller and K. Callahan

• Budgeting Structures and Citizen Participation
  G. J. Miller and L.Evers

• Beyond the Public Hearing: Citizen Participation in the Local Government Budget Process
  C. Ebdon

• The Utilization and Effectiveness of Citizen Advisory Committees in the Budget Process
  of Local Governments
  K. Callahan

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Volume 14, Number 3, FALL 2002 (To download articles you must be a subscriber)

CONTENTS

• Reporting Cash Flows: An Investigation of College and University Compliance with SFAS No. 117
  M. Fisher, T. Gordon, M. M. Kraut and D. Malone

• The Death of the Corporate Tax 
  J. DiCicco

• The Economics and Politics of Revenue Reform: A Case Study
  J. R. Ramsey

SYMPOSIUM

• Symposium on Citizen Participation in Budgeting: Part II
  G. J. Miller and K. Callahan

• Views from the Field: Creating a Place for Authentic Citizen Participation in Budgeting
  J. F. Orosz

• A Dynamic Method of Citizen Preference Revelation
  M. D. Robbins and B. Simonsen

• The Challenge to Improve Citizen Participation in Public Budgeting
  J. Beckett and C. S. King

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Volume 14, Number 4, Winter 2002 (To download articles you must be a subscriber)

CONTENTS

REGULAR ARTICLES

• Increasing Urban Government Financial Accountability: The Role of Multiple Stakeholders
  J. P. West and E. M. Berman

• The Impact of Governmental Certifications on Government Finance Officers' Salaries
  P. C. Brooks and L. E. Johnson

SYMPOSIUM

• Symposium on Local Government Accounting Reforms in Europe: Part I
  J. Christiaens

• Symposium Introduction
  J. Christiaens

• The Financial Reporting (R)evolution in the UK Public Sector
  C. Ellwood

• Dutch Private Sector and Local Government Accounting Regulations: A Comparison 
  A. D. Bac

• Accounting Developments of Spanish Local Governments: An International Comparison
  V. Pina and L. Torres

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Volume 13, Number 1, SPRING 2001 (To download articles you must be a subscriber)

CONTENTS

REGULAR ARTICLES

• The Readability of Government's Letter of Transmittal Relative to Public Company
  Management's Discussion and Analysis
  R. Kinnersley and G. Fleischman

• Predicting Changes in Aids Spending in the American States
  S. A. Peterson and J. N. Schubert

SYMPOSIUM

• Symposium on the Practice and Utility of Financial Decision Making Techniques and Practices, Part II
  N. A. Giannatasio

• Budget Decision Making at the Grass-Root 's Level
  N. A. Giannatasio

• Making Tax Policy: A Variance Ratio Approach to Measuring Tax Incidence
  M. L. Whicker, P. L. Julnes, and D. W. Williams

• Modifying the Approach to Planning and Evaluation in Governmental Entities: A Balanced Scorecard  Approach
  D. A. Ellingson and J. R. Wambsganss

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Volume 13, Number 2, SUMMER 2001 (To download articles you must be a subscriber)

CONTENTS

REGULAR ARTICLES

• Public Sector Decentralization, Accountability and Financial Reporting in New Zealand
  R. Hay

• Opportunities for Reducing Delinquencies and Defaults in Federal Housing Credit Programs: A Review of New
  Technologies and Promising Practices
  T. H. Stanton

SYMPOSIUM

• Symposium on Budget Execution in the Public Sector
  D. A. Cozzetto

• Symposium Introduction
  D. A. Cozzetto

• Improving Performance and Accountability at the Forest Service: Overcoming the Politics of the Budgetary Process and Improving Budget Execution
  V. A. Sample, and T. J. Tipple

• Prison Privatization and Public Budgeting: A Meta-Analysis of the Literature
  G. M. Guess

• Exploring Within-year Budget Adjustments in Small to Medium-Size Cities in West Virginia
  K. A. Klase, M. J. Dougherty, and S. G. Song

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Volume 13, Number 3, FALL 2001 (To download articles you must be a subscriber)

CONTENTS

REGULAR ARTICLES

• The Logic of Estimation: Describing the Budgetary Work of Program Managers
  O. L. Ervin

• The Role of Control Environment in Reducing Local Government Fraud
  D. E. Ziegenfuss

• The Internal Audit in U.S. Local Government in the 1990s: A Status Report and Challenges 
  A. Friedberg and C. Lutrin

SYMPOSIUM

• Symposium on Budgeting Reform in Countries in Transition: Part I
  J. Martinez-Vazquez

• Symposium Introduction
  J. Martinez-Vazquez

• Budgeting and Fiscal Management in Transitional Countries
  J. Martinez-Vazquez and J. Boex

• Decentralization and Municipal Budgeting in Four Balkan States 
  G. M. Guess

• Reforming Budgetary Processes and Procedures in Countries of the Former Soviet Union 
  Experiences in Azerbaijan and the Central Asian Republics
  J. L. Mikesell and D. R. Mullins

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Volume 13, Number 4, WINTER 2001 (To download articles you must be a subscriber)

CONTENTS

REGULAR ARTICLES

• Performance Measurement and Budgetary Reform in the Singapore Civil Service
  D. S. Jones

• The Government Internal Auditor's Role in Implementing Sas 82
  D. Sinason, W. Hillison and C. Pacini

SYMPOSIUM

• Symposium on Budgeting Reform in Countries in Transition: Part II
  J. Martinez-Vazquez

• The Path of Financial Management Improvement: The Case of Ukraine, 1991-1998
  R. S. Kravchuk

• Government Contingent Liabilities: A Hidden Risk to Fiscal Stability
  H. P. Brixi

• Chaos in Russian Budgeting as a Product of Institutional Design:
  The Failure of Unlinked Dual-Channel Institutions
  J. M. Ostrow

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Volume 12, Number 1, SPRING 2000 (To download articles you must be a subscriber)

CONTENTS

REGULAR ARTICLES

• A Study of the Effects of Accountability and Engagement Risk on Auditor
  Materiality Decisions in Public Sector Audits
  D. H. Sinason

• The Effects of Voter Control on Budget Outcomes
  C. Ebdon

SYMPOSIUM

• Symposium on Local Government Performance Measurement and Budgeting
  C. Tyer

• Symposium Introduction
  C. Tyer

• Local Government Performance Through the Eyes of Citizens
  M. A. Glaser and R. B. Denhardt

• Performance Measurement: A Local Government Response
  W. C. Rivenbark and J. M. Kelly

• Financial Performance Monitoring and Customer-Oriented Government: A Case Study
  M. W. Shelton and T. Albee

• Benchmarking as a Performance Management Tool: Experiences among Municipalities in North Carolina
  D. N. Ammons

• Benchmarking and Cost Accounting: The North Carolina Approach 
  W. C. Rivenbark and K. L. Carter

• The Role of Survey Research in the Benchmarking Process
  M. W. Link and R. W. Oldendick

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Volume 12, Number 2, SUMMER 2000 (To download articles you must be a subscriber)

CONTENTS

REGULAR ARTICLES

• Financial Accounting Reform in Flemish Municipalities: An Empirical Study of the Comparability of the Annual Accounts
  J. R. Christiaens

• State Institutions and City Property Taxes: Revisiting the Effects of the Tax Revolt
  B. C. McCabe

SYMPOSIUM

• Symposium on Government Procurement, Part I
  R. Grimm and K. V. Thai

• Government Procurement: Past and Current Developments
  K. V. Thai and R. Grimm

• The Public Purchasing Profession Revisited
  S. B. Gordon, S. D. Zemansky, and A. Sekwat

• Government Purchasing: An Evolving Profession?
  G. Callender and D. Matthews

• Governmental Purchasing in the Public Policy Process: Orienting Theory and Practice
  T. A. P. Sinclair

• Promises and Pitfalls of Contracting for Public Services: The Lawa Case
  S. M. Emerson

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Volume 12, Number 3, FALL 2000 (To download articles you must be a subscriber)

CONTENTS

REGULAR ARTICLES

• Fraud in the Governmental and Private Sectors
  S. A. Holmes, J. W. Stawser, and S. T. Welch

• Uncovering Patterns of State Short-term Debt Financing
  P.C. Trogen

SYMPOSIUM

• Symposium on Government Procurement, Part II 
  R. Grimm and K. V. Thai

• Centralized vs. Decentralized Purchasing: Current Trends in Governmental Procurement Practices
  J. Martinez-Vazquez

• Decentralization of the Purchasing Function in Municipal Government: A National Survey 
  G. A. Gianakis and X-H. Wang

• Procuring Technology: Issues Faced by Public Organizations
  C. Pettijohn and Y. Qiao

• Regulation vs. Self-Governed Compliance in Government Procurement: The Perceived Impact of DII
  K. Penska and K. V. Thai

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Volume 12, Number 4, WINTER 2000 (To download articles you must be a subscriber)

CONTENTS

REGULAR ARTICLES

• Governmental Nonaudit Services and Choice of Incumbent/Non-Incumbent CPA Firm
  W. Huffman, I. K. Khurana, K. K. Raman, and E. R. Wilson

• The Relationships Between Public Finance Issues, Financial Management Issues, and Conditions
  of Fiscal Stress in Small and Rural Governments: The Case of West Virginia 
  M. J. Dougherty, K. A. Klase, and S. G. Song

SYMPOSIUM

• Symposium on the Practice and Utility of Financial Decision Making Techniques and Practices, Part I 
  N. A. Giannatasio

• Symposium Introduction
  N. A. Giannatasio

• The Anatomy of a Budget Recommendation
  K. Thurmaier

• Assessing Rational-Choice Models of Budgeting From Budget-Maximizing to Bureau-Shaping:
  A Case Study of British Local Government
  S. Cope

• Decision-making Tools for Public Productivity Improvement: A Comparison of DEA
  to Cost-Benefit and Regression Analyses
  P. L. Julnes

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Volume 11, Number 1, SPRING 1999 (To download articles you must be a subscriber)

CONTENTS

REGULAR ARTICLES

• Determinates of Irregularities Reported by Audits of a Federal Loan Program
  J. E. Lawrence

• A Review of Statistical Techniques in Measuring Efficiency
  C. Craycraft

SYMPOSIUM

• Symposium on Government-sponsored Enterprises: A Government Financing Alternative
  G. L. Stevens

• Symposium Introduction
  G. L. Stevens

• Can Continuation of GSE Status for the Farm Credit System Justified
  D. Freshwater

• Implications of Privatization of Sallie Mae
  J. E. Dean, S. L. Moskowitz, and K. L. Cipriani

• Estimating and Managing of the Federal Subsidy of Fannie Mae and Freddie Mac: Is Either Task Possible
  R. Feldman

• Fannie Mae and Freddie Mac as Investor-Burned Public Utilities
  R. S. Seiler, Jr.

• Accountability of Government-Sponsored Enterprises
  T.H. Stanton

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Volume 11, Number 2, SUMMER 1999 (To download articles you must be a subscriber)

CONTENTS

REGULAR ARTICLES

• Information Asymmetry and Municipal Revenue Bonds
  J. M. Kurtenbach and J. Vijayakumar

• Developments in Central Government Budgeting in Botswana
  C. O. Rambanapasi

SYMPOSIUM

• Symposium on Budget Execution
  W. B. Hildreth and A. Khan

• Symposium Introduction
  W. B. Hildreth and A. Khan

• The Hidden Process of Budgeting: Execution 
  J. McCaffery and J. E. Mutty

• Managing Public Resources: Budget Execution
  M. Hackbart and J. Ramsey

• When Citizen Expectations Conflict with Budgetary Reality: Discontinuity Between the Public's Demand for Services and its Willingness to Pay Taxes
  M. A. Glaser and R. B. Denhardt

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Volume 11, Number 3, FALL 1999 (To download articles you must be a subscriber)

CONTENTS

REGULAR ARTICLES

• Compliance Reporting Decisions in Municipal Audits: the Impact of Budget Variance
  and Employment Sector
  L. A. Kidwell

• Do Legislative Procedures Affect Tax Expenditures?
  D. R. Snow

SYMPOSIUM

• Symposium on Local Economic Development Financing: Issues and Findings
  K. T. Liou

• Local Economic Development Financing: Issues and Findings
  K. T. Liou

• Bank Loans to Entrepreneurs in Rural America
  T. F. Buss and L. C. Yancer

• The Impact of Tax Increment Financing Programs on Local Economic Development 
  J. Y. Man

• You Get What You Pay for: Agency Resources and Local Economic Development Policies
  L. A. Reese and J. F. Ohren

• Financing Regional Development Through Tax Sharing: The Story of a Plan Called Jedd 
  G. A. Gianakis and C. P. McCue

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Volume 11, Number 4, WINTER 1999 (To download articles you must be a subscriber)

CONTENTS

REGULAR ARTICLES

• A Public Choice Analysis of Bond Referenda and Capital Outlays of Texas School Districts
  C. A. Strand, G. Giroux and J. Thorne

• Conditions to Implement Outcome-Oriented Performance Budgeting: Some Empirical Evidence
  X. H. Wang

SYMPOSIUM

• Symposium on Implementing Florida' s Government Performance and Accountability Act
  G. A. Grizzle

• Implementing Florida's Government Performance and Accountability Act: Introduction and Overview
  G. A. Grizzle

• Performance Budgeting in Florida: To Muddle or Not to Muddle, That Is The Question 
  C. N. Easterling

• Public Entrepreneurs in The Policy Process: Performance-Based Budgeting Reform in Florida
  F. S. Berry and G. Flowers

• How Agency Conditions Facilitate and Constrain Performance-Based Program Systems: A Qualitative Inquiry
  G. Flowers, D. Kundin and R. S. Brower

• Implementing Florida's Performance and Accountability Act: A Focus on Program Measurement and Evaluation
  S. R. Sheffield

• Performance Budgeting in Florida's Half Way There
  C. Hendon

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Volume 10, Number 1, SPRING 1998 (To download articles you must be a subscriber)

CONTENTS

REGULAR ARTICLES

• Community Composition and the Provision of Local Public Goods: the Case of Occupancy Status
  A. C. Worthington

• The Effect of Public Versus Private Decision Environment on the Use of The Net Present
  Value Investment Criterion
  K. Richardson

SYMPOSIUM

• Symposium on Management of Public Finances: A Global Survey of Recent
  Organizational and Systemic Adjustments
  A. Premchand

• Symposium Introduction
  A. Premchand

• Budgetary Reforms in OECD Member Countries
  D, Shand

• Budgeting in Hungary During the Democratic Transition
  L. T. LeLoup, A. Dietz, M. Hogye, Z. Papai, L. Urban, L. Varadi

• Financial Management Trends in Latin America
  L. M. Asselin

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Volume 10, Number 2, SUMMER 1998 (To download articles you must be a subscriber)

CONTENTS

REGULAR ARTICLES

• Performance Budgeting Resuscitated: Why Is It Still Inviable?
  H. Lu

• Characteristics Associated With Audit Delay in the Monitoring of Low Income Housing Projects
  J. Lawrence and B. Brian

• In Search of Decentralization and Deconcentration: Local Autonomy and Fiscal Reform in Korea 
  R. W. Shin and Y.-S. Ha

SYMPOSIUM

• Symposium on Management of Public Finances: A Global Survey of Recent Organizational
  and Systematic Adjustments, Part II
  A. Premchand

• Public Budgeting and Financial Management in Sub-Saharan Africa: A Critical Survey
  S. Ramakrishnan

• Public Expenditure Management in Asian Countries
  T. Prakash

• Recent Budgetary Reforms in Singapore
  D. S. Jones

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Volume 10, Number 3, Fall 1998 (To download articles you must be a subscriber)

CONTENTS

REGULAR ARTICLES

• Principals and Agents: An Explanatory Model for Public Budgeting
  R. W. Smith and M. Bertozzi

• Capital Charges and Capital Expenditure Decisions in Core Government
  M. Robinson

• Further Evidence on the Determinants of Local Government Audit Delay
  L. E. Johnson

SYMPOSIUM

• Health Finance Toward the Year 2000: The Uncertain Revolution, Part I
  W. J. Jones

• Symposium Introduction
  W. J. Jones

• Hospital Affiliation and Capital Structure: How Will Capital Markets Guide Health Care
  G. J. Wedig, M. Hassan, R. L. Van Horn and M. A. Morrisey

• Proportional Pricing: An Equitable Method of Expanding  PPS to Non-Medicare Payments
  R. A. Connor

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Volume 10, Number 4, WINTER 1998 (To download articles you must be a subscriber)

CONTENTS

REGULAR ARTICLES

• Funding Local Government in Australia: The Evolution of Untied Commonwealth Financial Assistance
  B. Dollery, M. Fletcher and D. S. P. Rao

• The Determinants of Monitoring Costs in Not-for-Profit Organizations
  T. A. Pearson, R. C. Brooks and A. A. Neidermeyer

• A Cost Efficient Analysis of School Districts: Is Larger More Efficient? 
  C. W. Garner

SYMPOSIUM

• Health Finance Toward the Year 2000: The Uncertain Revolution, Part II
  W. J. Jones

• Community and Migrant Health Centers: The Need for a Coordinated National Financing Policy
  M. E. Samuels, L. Shi and N. J. Campbell

• Resource Allocation in New York State Long-Term Care Facilities:
  Changes Over Time and Ownership Differences
  D. M. Ward

• Financing Mental Health Reform in Kansas
  R. H. Lee and R. Chamberlain

• The Financial Incentives in a Shift to Capitation for State Mental Health Services
  J. Ehreth

• A General Guide to the Financial Integration of Healthcare Organizations
  J. Salvo, Jr., M. Lutes and W. J. Jones

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Volume 9, Number 1, SPRING 1997 (To download articles you must be a subscriber)

CONTENTS

REGULAR ARTICLES

• Editorial Note: The Journal's New Title 
  D. R. Deis, J. Rabin and K. V. Thai

• Unfunded Pension Obligations as a Source of Fiscal Illusion for State Governments
  C. A. Sneed and J. E. Sneed

SYMPOSIUM

• Symposium on Public Budgeting: An Introduction to the Future
  T. D. Lynch

• Symposium Introduction
  T. D. Lynch

• Structural Budget Reform: Does It Affect Budget Deliberations?
  C. D. Pettijohn and G. A. Grizzle

• Changing How We Budget: Aaron Wildavsky's Perspective
  L. R. Jones

• The Future of Federal Budgeting: What Will the Government Do?
  How Will it Make its Choices? 
  P. G. Joyce

• The Need to Downsize Politics along with the Public Dollar 
  P. Kobrak

• Outcome Budgeting: A New Entrepreneurial Approach to Budgeting
  L. L. Martin

• Federal User Fees and Entrepreneurial Budgeting
  L. R. Geri

• Public Budgeting Deficiencies in Sub-Saharan Africa: a Review
  A. Sekwat

• The Road to Entrepreneurial Budgeting
  T. D. and C. E. Lynch

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Volume 9, Number 2, SUMMER 1997 (To download articles you must be a subscriber)

CONTENTS

REGULAR ARTICLES

• Public Budgeting in America: A Twentieth Century Retrospective
  C. Tyler and J. Willand

SYMPOSIUM

• Governmental Accounting Standard Setting: A Symposium 
  D. Deis

• Symposium Introduction
  D. Deis

• GASB Versus FASB: User Perceptions of the Alternative Formats for Preparing
  the Statement of Cash Flows
  G. R. Smith, R. J. Freeman and B. J. Bryan

• Two Accounting-Standard Setters: One Industry
  M. Fischer

• The Intergenerational Consequences of Retiree Healthcare Premiums: What is the Evidence?
  C. S. Snned and J. E. Sneed

• Public Sector Accounting in India: A Historical Review and an Analysis Since Independence 
  to the Economic Reforms of the Nineties 
  S. B. Khumawala

• Determinants of U.S. Private Foreign Direct Investments In OPEC Nations:
  From Public and Non-Public Policy Perspectives
  K. O. Olibe and C. L. Crumbley

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Volume 9, Number 3, FALL 1997 (To download articles you must be a subscriber) 

CONTENTS

REGULAR ARTICLES

• The Power of The Purse
  Committee on House Administration, House of Representatives

• The Financial Evaluation Proces of RFPs in the Gaming Selection Process
  J. R. Mills and J. M. Vreeland

SYMPOSIUM

• New Directions in Budgetary Analysis For Developing Countries: A Symposium, Part I
  R E. Looney and P. C. Frederiksen

• Symposium Introduction 
  R E. Looney and P. C. Frederiksen

• Public Investment, Productivity, and Economic Growth in Developing Countries
  M. S. Khan and M. S. Kumar

• Government Expenditure, Human Capital Creation and Economic Growth
  D. L. Landau

• Government Expenditure and Private Consumption in Pakistan
  A. H. Khan and A. Malik

• The Impact of Fiscal Policies on The Poor in Guatemala
  N. L. Hicks and H. Lee

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Volume 9, Number 4, WINTER 1997 (To download articles you must be a subscriber)

CONTENTS

REGULAR ARTICLES

• Comparative Financing Costs for Competitive and Negotiated Pennsylvania School District Bonds
  G. L. Stevens and R. P. Wood

• Tax Decision Making in Municipal Governments: Citizens' Reactions to Outcomes and Procedures
  N. Magner, J. S. Sobery, and R. B. Welker

SYMPOSIUM

• New Directions in Budgetary Analysis For Developing Countries: A Symposium, Part II 
  R E. Looney and P. C. Frederiksen

• Iranian Government Budgets: An Analysis
  H. Amirahmadi and H. Zangeneh

• The Political Economy of Budgeting in Africa, 1971-1991
  M. S. Khan and M. S. Kumar