摘要:

This article presents a conceptual framework that illustrates four distinct types of accountability environments facing public managers. The framework is used as a heuristic tool to examine the broad facts and contexts surrounding the bankruptcy of the Orange County, California investment pool. The framework also suggests management philosophies and strategies that are appropriate for each type of accountability environment.

ISSN:0275-1100    

DOI:10.1111/1540-5850.01043

出版商:Blackwell Publishing Ltd    

年代:1995

数据来源: WILEY

摘要:

Accounting standards constitute the body of guidance needed to provide coherence and direction to accountants on how to keep the books. They inform the accountant about the logic of the way that accounting data should be organized and displayed in order to maximize its value to the prospective user. (The prospective users, in the case of federal accounting, range from the president and Congress through agency managers to the general public.) Federal accounting standards are the equivalent, for accounting, of budget concepts for the federal budget. After a long genesis, federal accounting standards are in the midst of a revolution which, if it succeeds, will transform the way accounting reports on federal fiscal activities and how it relates to the federal budget. This article, written from the perspective of a budget concepts technician who has participated in this effort, reviews these developments and where they seem to be heading.

ISSN:0275-1100    

DOI:10.1111/1540-5850.01044

出版商:Blackwell Publishing Ltd    

年代:1995

数据来源: WILEY

摘要:

This article reviews the adjustments that have been made to the limits on discretionary federal spending that were enacted as part of the Budget Enforcement Act of 1990. Each type of adjustment authorized by that act is described, and the actual adjustments made by the U.S. Office of Management and Budget are discussed. Tables that display the amounts and timing of the adjustments are used to support the narrative. The article also discusses the relationship of cap adjustments to changes in the federal budget deficit.

ISSN:0275-1100    

DOI:10.1111/1540-5850.01045

出版商:Blackwell Publishing Ltd    

年代:1995

数据来源: WILEY

摘要:

Despite the promises of some states to use lottery revenues to fund education, they may be guilty of robbing Peter to pay Paul. This study examines the question of revenue fungibility in the case of state lotteries. Using time‐series analysis, the research suggests that education is not a big winner in state lotteries. Two different patterns of fungibility emerge from the analysis that are suggestive of underlying budgetary politic

ISSN:0275-1100    

DOI:10.1111/1540-5850.01046

出版商:Blackwell Publishing Ltd    

年代:1995

数据来源: WILEY

摘要:

The debt illusion hypothesis holds that taxpayers may underestimate the present discounted value of future tax liabilities under debt finance. The empirical question arises as to whether debt illusion at the local government level can affect housing values. This proposition is evaluated by investigating whether local fiscal variables are fully capitalized into housing values by means of a pooled time‐series, cross‐sectional analysis of twenty‐seven metropolitan municipalities in Sydney, Australia, for the period 1989 to 1991. The results indicate that municipal debt is under‐capitalized into housing values and, accordingly, suggests that local government expenditure may be systematically biased

ISSN:0275-1100    

DOI:10.1111/1540-5850.01047

出版商:Blackwell Publishing Ltd    

年代:1995

数据来源: WILEY

摘要:

The author surveyed newspaper managing editors and municipal finance directors about the effect of newspaper coverage on the accountability of local government budget activities and policies. Using the survey findings, he argues that newspapers are selective about what constitutes news, and that while newspapers receive adequate information from public officials, many reporters and editors lack the training to understand and interpret complex budget activities and policies. A content analysis of newspapers supports the survey findings and presents additional evidence. The result is a weakening of any assessment by the press. Overall, the results challenge the commonly accepted argument that press publicity provides an effective external control over the competence, responsiveness, and accountability of public officials. The article suggests that budget officials can take steps to improve accuracy in reporting and accountability by taking a more active approach with the press.

ISSN:0275-1100    

DOI:10.1111/1540-5850.01048

出版商:Blackwell Publishing Ltd    

年代:1995

数据来源: WILEY

摘要:

Books reviewed:Howard A Frank,Budgetary Forecasting in Local Government: New Tools and TechniquesJohn E. Anderson, (ed.)Fiscal Equalization for State and Local Government FinanceNational Commission on the State and Local Public Service,Frustrated Federalism: RX for State and Local Health Care Reform

ISSN:0275-1100    

DOI:10.1111/1540-5850.01049

出版商:Blackwell Publishing Ltd    

年代:1995

数据来源: WILEY