摘要:

This article discusses some features of the politics of defense allocations in Western Europe as a case of budgeting under conditions of diminishing capacity to govern, coupled with harsher constraints on public expenditures. While defense allocations have a number of unique characteristics, nevertheless they share many common features with other budgeting problems. Therefore, this case may also serve to bring out some of the growing problematics of budgeting traditions and budgeting practices as a whole.

ISSN:0275-1100    

DOI:10.1111/1540-5850.00585

出版商:Blackwell Publishers Ltd.    

年代:1983

数据来源: WILEY

ISSN:0275-1100    

DOI:10.1111/1540-5850.00586

出版商:Blackwell Publishers Ltd.    

年代:1983

数据来源: WILEY

ISSN:0275-1100    

DOI:10.1111/1540-5850.00587

出版商:Blackwell Publishers Ltd.    

年代:1983

数据来源: WILEY

ISSN:0275-1100    

DOI:10.1111/1540-5850.00588

出版商:Blackwell Publishers Ltd.    

年代:1983

数据来源: WILEY

摘要:

Citizen participation in the decision‐making process and government's responsiveness to people's needs constitute the core of the democratic ethic. Three institutional arrangements are devised to make democracy more democratic: initiatives, referenda, and recall. This article deals specifically with the initiative process in the State of Montana. While citizen participation could be an end in itself, it is viewed here as a means to achieve specific ends. Three different initiatives are studied using four criteria to determine the efficacy of the proces

ISSN:0275-1100    

DOI:10.1111/1540-5850.00589

出版商:Blackwell Publishers Ltd.    

年代:1983

数据来源: WILEY

摘要:

Editor's Note:Professor Salvemini, professor of economics at the University of Bari and advisor to the Italian Minister of the Treasury, attended the Olivetti Conference on Budgetary problems in the fall of 1981. Papers from the conference were published in the Autumn 1982 issue of this journal. After reviewing both the conference proceedings and the papers published inPublic Budgeting&Finance, Professor Salvemini has provided some further reflections and thoughts on the ideas presented at that conference.

ISSN:0275-1100    

DOI:10.1111/1540-5850.00590

出版商:Blackwell Publishers Ltd.    

年代:1983

数据来源: WILEY

ISSN:0275-1100    

DOI:10.1111/1540-5850.00591

出版商:Blackwell Publishers Ltd.    

年代:1983

数据来源: WILEY

摘要:

The primary objective of this article is to develop a framework for examining the survival or demise of an accounting standards setting body, with specific emphasis on analyzing the survival potential of the proposed GASB (Government Accounting Standards Board). In meeting this objective, we will first contrast the survival of the Securities and Exchange Commission (SEC) with the demise of the Cost Accounting Standards Board (CASE), based on a framework derived from recent developments in agency theory.The position taken in this article is neither that of an advocate nor an adversary of the various accounting regulatory bodies discussed. Instead, the authors' intent is to shed light on the complex issues surrounding the potential for survival of such bodies. An improved understanding of these issues should, in turn, permit a more enlightened analysis of the strengths and weaknesses of such bodies.

ISSN:0275-1100    

DOI:10.1111/1540-5850.00592

出版商:Blackwell Publishers Ltd.    

年代:1983

数据来源: WILEY

ISSN:0275-1100    

DOI:10.1111/1540-5850.00593

出版商:Blackwell Publishers Ltd.    

年代:1983

数据来源: WILEY

ISSN:0275-1100    

DOI:10.1111/1540-5850.00594

出版商:Blackwell Publishers Ltd.    

年代:1983

数据来源: WILEY