Financial Management in the Public Sector
Four Volume Set
Edited by:
December 2012 | 1 504 pages | SAGE Publications Ltd
The study of public financial management is essential to improving the practice of public management and to our understanding of the politics and organization of public institutions. As a study of the practice of public management, the literature of public financial management closely scrutinizes developing trends and standards in various areas of expertise, such as budgeting, accounting, and taxation. As a study of politics and organization of public institutions, the literature of public financial management examines the salience of financial resources and their management in the allocation and use of political authority.
This four-volume set aims to address the sophistication and breadth of issues in this fast-developing area of study, bringing together seminal works on both practice-centric research and research that speaks to broader public management concerns. Above all this major work represents an invaluable resource which can be used to educate readers toward the practice and institutional affects of public financial management.
VOLUME ONE
James Alm
What Is an 'Optimal' Tax System?
James Alm and Mark Skidemore
Why Do Tax and Expenditure Limitations Pass in State Elections?
G. Gulsun Arikan
How Privatizations Affect the Level of Perceived Corruption
Timothy Bartik
The Effects of State and Local Taxes on Economic Development
Richard Bird
Evaluating Expenditures
Pamela Bloomfield and F. Faniel Ahern
Long-Term Infrastructure Partnerships
Barry Bozeman and E. Allen Slusher
Scarcity and Environmental Stress in Public Organizations
Beverley Bunch
The Effect of Constitutional Debt Limits on State Governments' Use of Public Authorities
John Capeci
Credit Risk, Credit Ratings and Municipal Bond Yields
Rita Hartung Cheng
An Empirical Analysis of Theories on Factors Influencing State Government Accounting Disclosure
Jack Citrin
Do People Want Something for Nothing? Public Opinion on Taxes and Government Spending
Ronald Coase
Accounting and the Theory of the Firm
Charles Coe
Usefully Engaging Local Budget Analysts during Budget Execution
Otto Davis, M.A.H. Dempster and Aaron Wildavsky
A Theory of the Budgetary Process
Luiz DeMello
Decentralization and Local Government Borrowing Costs
VOLUME TWO
Dwight Denison, Merl Hackbart and Michael Moody
Intra-State Competition for Debt Resources
Anthony Downs
Why the Government Budget Is too Small in a Democracy
Tim Eaton & John Nofsinger
The Effect of Financial Constraints and Political Pressure on the Management of Public Pension Plans
Carol Ebdon and Aimee Franklin
Citizen Participation in Budgeting Theory
John Evans III and James Patton
Signaling and Monitoring in Public-Sector Accounting
William Fischel
Homeowners, Municipal Corporate Governance and the Benefit View of the Property Tax
John Forrester
Professionalism and Urban Reform
John Forrester
The Re-Budgeting Process in State Government
John Forrester and Daniel Mullins
Re-Budgeting
John Gilmour and David Lewis
Does Performance Budgeting Work? An Examination of the Office of Management and Budget's PART Scores
George Hale
Executive Leadership versus Budgetary Behavior
David Heald
Fiscal Transparency
W. Bartley Hildreth
State and Local Governments as Borrowers
S. Kenneth Howard
Budget Execution
Todd Jick and Victor Murray
The Management of Hard Times
Philip Joyce
What's so Magical about Five Percent? A Nationwide Look at Factors That Influence the Optimal Size of State Rainy Day Funds
Janet Kelly
A Century of Public Budgeting Reform
Joanne Kelly and John Wanna
Crashing through with Accrual-Output Price Budgeting in Australia
VOLUME THREE
V.O. Key Jr
The Lack of a Budgetary Theory
Carol W. Lewis
Budgetary Balance
David Lowery
Public Opinion, Fiscal Illusion and Tax Revolution
David Lowery
Consumer Sovereignty and Quasi-Market Failure
Susan MacManus
Taxing and Spending Politics
Harry Markowitz
Portfolio Selection
Christine Martell and George Guess
Developing of Local Government Debt Financing Markets
Roger Marz
Myth, Magic and Administrative Innovations
Clifford McCue
Local Government Accountants as Public Managers
Clifford McCue
The Risk-Return Paradox in Local Government Investing
John Mikesell
Government Decisions in Budgeting and Taxing
Gerald Miller
Efficiency as a Competing Principle in Public Financial Management
Pak Hung Mo
Corruption and Economic Growth
Daniel Mullins and Phillip Joyce
Tax and Expenditure Limitations and State and Local Fiscal Structure
Robert Novy-Marx & Joshua Rauh
Public Pension Promises
Andreas Novy and Bernhard Lebout
Participatory Budgeting in Porto Alegre
Cagla Okten & Burton Weisbrod
Determinants of Donations in Private Nonprofit Markets
Michael Pagano
Fiscal Disruptions and City Responses
VOLUME FOUR
Michael Porter
Location, Competition and Economic Development
Paul Posner
Accountability Institutions and the Policy Process
Paul Posner
The Continuity of Change
Mahesh Purohit
Simple Tools for Evaluating Revenue Performance in a Developing Country
Alice Rivlin
Economics and the Political Process
Irene Rubin
Budget Theory and Budget Practice
Paul Samuelson
The Pure Theory of Public Expenditure
E.S. Savas
How Much Do Government Services Really Cost?
Allen Schick
The Road to PPB
Allen Schick
Does Budgeting Have a Future?
Mark Schneider
Inter-Municipal Competition, Budget-Maximizing Bureaucrats and the Level of Suburban Competition
Ronald Shadbegian
Do Tax and Expenditure Limitations Affect Local Government Budgets? Evidence from Panel Data
Anwar Shah
Fiscal Decentralization in Developing and Transition Economies
Jeffrey Straussman
A Typology of Budgetary Environments
Charles Tiebout
A Pure Theory of Local Expenditures
Aaron Wildavsky
Political Implications of Budgetary Reform
Oliver Williamson
Public and Private Bureaucracies
Dennis Youn, Taehyun Jung & Rick Aranson
Mission-Market Tensions and Nonprofit
Juita-Elena Yusef et al
State Infrastructure Banks and Borrowing Costs for Transportation Projects