JPBAFM 2008

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CONTENTS
REGULAR ARTICLES
Entrepreneurial Spirit in Government Managed Enterprises:
Evidence from the U.S. General Aviation Airports ........................ 419
V. S. Guzhva, M. Bazargan and D. A. Byers
Debt-Related Derivative Usage by U.S. State and Municipal
Governments and Evolving Financial Reporting Standards ….... 439
L. J. Stewart and C. A. Cox
Budget Theory in Local Government: The Process-Outcome
Conundrum .................................................................................... 457
J. M. Kelly and W. C. Rivenbark
Exploring the Desirability and Feasibility of Reforming China's
Governmental Accounting System ............................................... 482
C. J. Chang, G. Chen and C. W. Chow
Enhancing Accountability: Should Regulations Similar to
Sarbanes-Oxley Be Expanded to the Local Sector? .................... 510
H. A. Frank and D. R. FinK
The Association between Government Expenditure and
Economic Growth: Granger Causality Test of U.S. Data,
1947-2002 …................................................................................. 537
L. C. Liu, C. E. Hsu, and M. Z. Younis
Is the Growth of Chinese Annual Tax Revenues Unnatural? ...... 554
S. Kong and M. P. v. d. Hoek

CONTENTS
REGULAR ARTICLES
The Impact of Performance Budgeting on State
Budget Outcomes ............................................................................ 277
K. A. Klase and M. J. Dougherty
Executive Budget Analysts and Legislative Budget Analysts:
State Budgetary Gatekeepers ......................................................... 299
D. Goodman
SYMPOSIUM
Symposium on Accounting and Auditing Issues in the
Government and Non-Profit Sectors: Part II ................................. 323
T. E. Vermeer
An Approach to Evaluating Relative Effectiveness in Non-Profit
Institutions ....................................................................................... 324
Y. M. Mensah, K. C. K. Lam and R. H. Werner
Fair Governmental Budgetary Procedures: Insights from Past
Research and Implications for the Future ……................................ 355
R. L. Kinnersley and N. R. Magner
Do the Existing Financial Reporting and Auditor Reporting
Standards Adequately Protect The Public Interest?
A Case Study ..................................................................................... 375
L. D. Pumphrey and G. Crain
The Disclosure of Financial Information via the Internet by
the 100 “Most Wired” Healthcare Systems ..................................... 387
A. K. Styles and W. R. Koprowski

CONTENTS
REGULAR ARTICLES
Clarification of the Social Costs of Gambling ................................ 141
D. M. Walker
Comparative Performance Measurement: A View from
Florida’s City Managers .................................................................. 153
H. A. Frank, P. Bell and N. Wedderburn
The Price Tag of Economic Development Incentives: Is It Too
Small for Citizens to Care? ............................................................. 181
E. G. Dalehite, J. L. Mikesell, and C. K. Zorn
SYMPOSIUM
Symposium on Accounting and Auditing Issues in the
Government and Non-Profit Sectors: Part I ................................. 209
Thomas E. Vermeer
Symposium Introduction ................................................................ 210
Thomas E. Vermeer
Learning from Argentina’s Greatest Fiscal Crisis ......................... 212
H. D. Casabé and V. S. Radcliffe
Communicating Performance: The Extent and Effectiveness of
Performance Reporting by U.S. Colleges and Universities .......... 217
T. P. Gordon and M. Fischer

CONTENTS
REGULAR ARTICLES
State Public Pension Management over the Business Cycle ......... 1
J. Peng
The Quest for Health Care Decentralization:
Revisiting Decree 159 ...................................................................... 22
K.M. Kassak, A. Mohamad-Ali, M. Tauk and A.M. Abdallah
SYMPOSIUM
Community Development and the U.S. Intergovernmental
Grant System: A Symposium ......................................................... 37
D. M. Handley
Symposium Introduction ................................................................. 38
D. M. Handley
The Changing Federal Grant Structure and its Potential Effects
on State and Local Community Development Efforts ................... 46
J. L. Hall
Federal Grant Programs for Community Development:
Déjà Vu and Policy Paradoxes in an Ill-Fated Initiative ................. 72
B. W. Honadle
The Community Development Balancing Act: Reconciling
Expectations for a Hybrid Block Grant ........................................... 87
C. W. Stenberg
State Rural Development Policy: The Role of the Community
Development Block Grant Program ............................................... 108
R. Blair, J. Deichert and D. J. Drozd

CONTENTS

REGULAR ARTICLES

Improvising at Work: the Differences between Experts and Novices ................. 295

M. d. G. C. Batista and M. P. e. Cunha

SYMPOSIUM

Symposium on the Future of Public Administration:

Assumptions, Processes, and Projections: Part I ............................................... 316

R. J. Stupak

 

Symposium Introduction ..................................................................................... 317

R. J. Stupak

 

Public Administration amid Turbulence:

Facilitation ofEnhanced Future Governance? ..................................................... 326

C. A. Newland

 

Toward a New ASPA: Building Global Governance Capacity

Through Networked Professional Associations .................................................... 354

D. E. Klingner

 

The Ethical Grounding to 21st Century Public Leadership ................................... 372

N. R. Vance and B. V. Trani

 

The Hierarchy of Court Administration .................................................................. 381

A. B. Aikman

 

Developing Senior Leaders:

A Theoretical Framework and Suggestions for Application .................................. 411

J. R. Hook

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