JPBAFM 2010

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CONTENTS
REGULAR ARTICLES
A Two-Country Comparison of Public Sector Accounting
Reforms: Same Ideas, Different Paths? ........................................ 449
K. Timoshenko and P. Adhikari
How and When Do Structural Deficits Reveal Themselves?
The Case of Indiana ........................................................................ 487
R. S. Kravchuk and S. B. Stone
Are Local Governments Adopting Optimistic Actuarial Methods
and Assumptions for Defined Benefit Pension Plans? ................ 511
T. E. Vermeer, A. K. Styles and T. K. Patton
Public K-12 Education as an Industrial Process: The School
As a Factory .................................................................................... 543
J. E. Groff, P. C. Smith, and T. Edmond
Dutch Local Accounting Committees: A Committee Chair’s
Experience ...................................................................................... 561
M. P. v. d. Hoek

CONTENTS
Developments in Financial Information by Local Entities in
Europe .............................................................................................. 299
I. Brusca and V. Montesinos
An Income Tax Withholding Model: Pervasiveness of
Overpayment .................................................................................... 325
D. Lien and P. C. Smith
United Arab Emirates Federal Budgetary Process: The
Decision-Making Styles …................................................................. 343
A. M. Elhussein
Hey You Never Know: Selling State Lotteries in America ............. 376
R. M. Purtell and J. W. Fosset
State Capital Improvement Programs and Institutional
Arrangements for Capital Budgeting: The Case of Illinois ............. 407
A. Srithongrung

CONTENTS
Conceptualizing Financial Condition in Local Government ............ 149
W. C. Rivenbark, D. J. Roenigk, and G. S. Allison
What Hath the GASB Wrought? The Utility of the New Reporting
Model: A National Survey of Local Government Finance Officers 178
H. A. Frank and G. A. Gianakis
Symposium on Governmental Accounting Reforms: Part II …........ 205
O. J. Stalebrink and J. F. Sacco
In the Shadow of Corporate Scandal: The Use of Audit
Committees in U.S. Local Governments .......................................... 206
D. S. T. Matkin
The Adoption of GASB 34 in Small, Rural, Local Governments ..... 227
P. A. Patrick
Accounting Innovations: A Contingent View on Italian Local
Governments ..................................................................................... 250
E. Anessi-Pessina, G. Nasi, and I. Steccolini

CONTENTS
Sources of Interest Cost Savings Realized through State Bond
Banking: A Case of Market Segmentation ...................................... 1
P. L. Solano
Symposium on Governmental Accounting Reforms ........................ 46
O. J. Stalebrink and J. F. Sacco
Symposium Introduction …................................................................ 47
O. J. Stalebrink and J. F. Sacco
Audited Financial Statements in the Federal Government:
Intentions, Outcomes and On-Going Challenges for Management
and Policy-Making ............................................................................. 52
D. A. Brook
The Uncertain Future of Accountability Reporting .......................... 84
S. M. McCall and W. E. Klay
Governmental Accounting, Global Markets and Ideologies:
A Historical Study of State and Local Practices in the
United States ..................................................................................... 112
J. F. Sacco and O. J. Stalebrink

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