JPBAFM 2003

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CONTENTS
REGULAR ARTICLES
The Contribution of Organizational Justice in Budget
Decision-Making to Federal Managers' Organizational
Commitment ................................................................................ 505
A. B. Staley, B. Dastoor, N. R. Magner, and C. Stolp
Citizen Surveys: A Component of The Budgetary Process ..... 525
W. L. Hassett and D. J. Watson
Accounting for Hybridity: Accrual Budgeting in the
Dutch Central Government ....................................................... 542
N. P. Mol and J. A.M. de Kruijf
SYMPOSIUM
Symposium on Revenue Challenges, Practices, and
Trends for the New Millennium, Part I .................................... 565
J. D. Wong
Symposium Introduction ........................................................... 566
J. D. Wong
Sources Of Variation In County Property Tax Inequities ..... 571
B. C. Smith, M. A. Sunderman and J. W. Birch
The Property Tax and Public Education: Are State-
Initiated Tax Cuts Sustainable? .............................................. 593
N. M. Snyder
Beyond The Property Tax: Local Government Revenue
Diversification ............................................................................ 622
J. R. Bartle, C. Ebdon, and D. Krane

CONTENTS
REGULAR ARTICLES
Kentucky Property Insurance Surtax Revenue: A
Comparison Of Alternative Forecasting Models ................. 339
J. E. Payne and K. Schwendeman
Long-Run and Short-Run Budgeting: Empirical Evidence
for Canada, UK, and USA ............................................ 354
C. G. Reddick and S. Y. Hassan
SYMPOSIUM
Symposium on Intergovernmental Relation: A
Fiscal Perspective ....…...............................….............................. 380
Z. Lan
Symposium Introduction ............................................................. 381
Z. Lan
Fiscal Decentralization in Southeast Asia .................................. 385
L. Schroeder
Fiscal Autonomy of Korean Local Governments and
Intergovernmental Relations in the 1990S ................................ 414
P. S. Kim and J.-Y. Kim
Central-Local Relations in the People’s Republic of China .... 438
Z. Lan
New Federalism: Impact on State and Local Governments ... 466
K. K. Anders and C. A. Shook

CONTENTS
REGULAR ARTICLES
Appraisal of the Efficiency of Subsidies Granted by
Spanish Public Authorities for Generating Electricity
Using Wind Energy ..................................................... 155
L. I. G. Cebrián
An Examination of Rating Agency Explanations for
Credit Rating Changes in the Hospital Sector .................... 176
K. Danvers
SYMPOSIUM
Century Of Progress In Public Budgeting: A Symposium ...… 202
J. Kelly
Symposium Introduction ......................................……………… 203
J. Kelly
Ethical Norms in Public Budgeting: Evolution or Devolution? 205
R. W. Smith
The GFOA and Professionalism in Local Government ……… 228
W. C. Rivenbark and G. S. Allison
The Evolution of the Federal Budget Process ............................ 239
B. Anderson, S. Davis and T. Gullo
Budgetary Decision Making in the Twentieth Century:
Theories and Evidence ......................................………………... 251
C. G. Reddick
Biennial Budgeting Debates in Congress: 1977-2000 275
R. G. Boatright
The Long View: Lasting (and Fleeting) Reforms in Public
Budgeting In The Twentieth Century ....................................…. 309
J. M. Kelly

CONTENTS
REGULAR ARTICLES
Patterns of Change: Information Change and Congressional
Budget Deliberations Revisited ………………………………… 1
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 ...............................………. 23
J. Beckett-Camarata
Accounting for Contributions: A Proposal to Narrow
Differences Between FASB and GASB Requirements ………… 41
J. Engstrom
SYMPOSIUM
Symposium on Local Government Accounting Reforms
in Europe: Part II ................................................................…… 66
J. Christiaens
Local and Regional Accounting and Reporting in Spain:
An Empirical Outlook ....................................…………………. 67
B. Benito, V. Montesinos and J. M Vela
Accrual Accounting Reforms in Belgian Local
Governments: A Comparative Examination ………......… 92
J. R. Christiaens
Local Government Accounting System Reform in Italy:
A Critical Analysis ......................................…………………….. 110
E. Caperchione

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