Public Budgeting & Finance 1991 - 2000: Vol 11-20 Index

15 Pages·2.9 MB·English

Ten-Year Index to Public Budgeting & Finance:
Volume 11 (1991) through Volume 20 (2000)
JOHN L. MIKESELL and KEITH A. SLADE
ACCOUNTING AND FINANCIAL REPORTING Standards: Fundamental Questions of an
Emerging Concept, 15(4), Winter 1995, 18-37.
Anthony, Robert N., The Fatal Defect in the Federal Cuny, Thomas J., The Pending Revolution in Federal
Accounting System, 20(4). Winter 2000, 1-10 Accounting Standards, 15(3), Fall 1995, 22-34.
Mosso, David, Comments on “The Fatal Defect in Mussari, Riccardo, Accounting and Accountability in
the Federal Accounting System™ by Robert An- Italian Local Governments: Recent Changes and
thony, 20(4), Winter 2000, 11-14. Challenges for the Future, 14(4), Winter 1994,
Harris, Jean E., Capitalization and Depreciation of 54-70.
Infrastructure by State and Local Governmental Sanders, George: Berman, Evan M.: West. Jonathan
Entities, 19(4), Winter 1999, 35-48. P.. Municipal Government Financial Reporting:
Mosso, David, Accounting for the Business of Gov- Administrative and Ethical Climate, 14(2), Sum-
ernment—New Goals, Old Myths. 19(4). Winter mer 1994, 65-78
1999, 65-74. Sanders, George; Allen, Arthur, Signaling Govern-
Van Daniker, Relmond: Harris, Jean, Reporting ment Financial Reporting Quality to Credit Ana-
about Infrastructure: A Preparer Perspective. lysts, 13(3), Fall 1993, 73-84.
19(2), Summer 1999, 111-17. Keith, Richard L.: McHugh, Joseph A., Valuing
Brown, Richard E.; Pyers, James B.. Service Efforts Massachusetts’ Fixed Assets: A Contemporary
and Accomplishments Reporting: Has Its Time Solution to an Historical Problem, 13(3), Fall
Really Come? 18(4). Winter 1998, 101-13. 1993, 102-7.
Littrell, Earl: Thompson, Fred. Fixed Assets Re- Bramlett. Robert; Rexford, Frank, The Federal Ac-
porting: A Research Note, 18(1), Spring 1998, counting Standards Advisory Board: A View of
94-98. Its Role One Year Later, 12(4), Winter 1992, 87-
Harris, Jean; Murti, Vedula N., Response to Fixed 101.
Assets Reporting: A Research Note.” 18(1). Mautz, R. K., Generally Accepted Accounting Prin-
Spring 1998, 119-23. ciples and Federal Government Financial Re-
Littrell, Earl; Thompson, Fred, Response to “Fixed porting. 11(4), Winter 1991, 3-10.
Assets Reporting: A Research Note: Reply.” Bramlett, Robert W.. The Federal Accounting Stan-
18(1), Spring 1998, 124-27. dards Advisory Board: An Introduction for
Harris, Jean, Service Efforts and Accomplishments Non-accountants, 1 1(4), Winter 1991, 11-19.
John L. Mikesell is Editor-in-chief, Public Budgeting & Finance, and Professor of Public Finance and Pol-
icy Analysis at Indiana University. Keith A. Slade is Editorial Assistant. Public Budgeting & Finance, and
a Master of Public Affairs student at Indiana University.
Mikesell & Slade / Ten-Year Index
Mantripragada, Krishna G., The Role of Mar- Maco, Paul S.: Shephard, George L., Let There Be
ket-Value Accounting in Reducing Potential Tax- Light: The SEC’s New Regulations For the Mu-
payer Subsidies: The Case of Deposit Insurance, nicipal Securities Market, 16(2), Summer 1996,
11(4), Winter 1991, 20-32. 133-39.
Langsam, Sheldon A.; Kreuze. Jerry G., An Investi- Dollery, Brian E.; Worthington, Andrew C., The Im-
gation of the Characteristics of Local Govern- pact of Fiscal Illusion on Housing Values: An
mental Units Disclosing High Deposit and Australian Test of the Debt Illusion Hypothesis,
Investment Credit Risk as Defined by Govern- 15(3). Fall 1995, 63-73.
mental Accounting Standards Board Statement. Trautman, Rhonda Riherd. The Impact of State
No. 3, 11(4), Winter 1991, 49-62. Debt Management on Debt Activity, 15(2), Sum-
Coe, Charles K.; Ellis, Curtis, Internal Controls in mer 1995, 33-51.
State, Local, and Nonprofit Agencies, 11(3), Fall Johnson, Craig L.; Mikesell, John, Certificates of
1991, 43-55. Participation and Capital Markets: Lessons from
Jordan, Robert E.; Thompson, James H.: Malley, Brevard County and Richmond Unified School
John C., Church Stewardship Evaluation Infor- District, 14(3), Fall 1994, 41-55.
mation Requirements: A Pilot Study, 11(3), Fall Ramsey, James R.; Hackbart, Merl, Municipal Debt
1991, 56-67. Issues in Foreign Markets: Managing Currency and
Interest Rate Risk, 11(4), Winter 1991, 33-48.
AUDITING
BUDGET REFORM
Jakubowski, Stephen, Reporting on the Control
Structures of Local Government under the Single
Wang, Xiao Hu, Performance Measurement in Bud-
Audit Act of 1984, 15(1). Spring 1995, 58-71.
geting: A Study of County Governments, 20(3).
Brooks, Richard C.; Pariser, David B., Audit Rec-
Fall 2000, 102-18.
ommendation Follow-up Systems: A Survey of
Lee, Robert D., Jr.; Burns, Robert C., Performance
the States, 15(1). Spring 1995, 72-83.
Copley. Paul A.; Doucet, Mary S.. Auditor Tenure. Measurement in State Budgeting: Advancement
Fixed Fee Contracts, and the Supply of Substan- and Backsliding from 1990-1995, 20(1), Spring
2000, 38-54.
dard Single Audits, 13(3), Fall 1993, 23-35.
Willoughby, Katherine G.: Melkers, Julia A.. Imple-
Brannan, Rodger L., The Single Audit Act of 1984:
A Survey of Practitioners, 13(2), Summer 1993, menting PBB: Conflicting Views of Success,
20(1), Spring 2000, 105-20.
66-74.
Smith, James Fielding, The Benefits and Threats of
PBB: An Assessment of Modern Reform, 19(3).,
BORROWING
See also: Capital Budgeting Fall 1999, 3-15.
Tax Increment Financing Stiefel, Leanna: Rubenstein, Ross: Schwartz, Amy
Ellen, Using Adjusted Performance Measures for
Simonsen, Bill: Hill, Larry, Municipal Bond Issu- Evaluating Resource Use, 19(3), Fall 1999, 67-87.
ance: Is There Evidence of a Principal-Agent Brown, Richard E.; Myring. Mark J.; Gard, Cadillac
Problem? 18(4), Winter 1998, 71-100. G., Activity-Based Costing in Government: Possi-
Steiss, Alan Walter, New Financing Instruments for bilities and Pitfalls, 19(2), Summer 1999, 3-21.
State and Local Capital Facilities, 18(3), Fall Williams, Cliff: Melhuish. Ward, Is ABCM Destined
1998, 24-41. for Success or Failure in the Federal Govern-
Leigland, James, Accelerating Municipal Bond Mar- ment? 19(2), Summer 1999, 22-36.
ket Development in Emerging Economies: An Mullins, Daniel R.; Zorn, C. Kurt, Is Activity-Based
Assessment of Strategies and Progress. 17(2). Costing up to the Challenge When It Comes to
Summer 1997, 57-79. Privatization of Loca! Government Services?
Ramsey, Jim; Hackbart. Merl, Municipal Bond Sales 19(2), Summer 1999, 37-58.
in Foreign Markets: Experience and Results, Jordan, Meagan M.: Hackbart, Merl M., Perfor-
16(3), Fall 1996, 3-12. mance Budgeting and Performance Funding in
Public Budgeting & Finance / Fall 2001
the States: A Status Assessment, 19(1). Spring White, Joseph, (Almost) Nothing New under the
1999, 68-88. Sun: Why the Work of Budgeting Remains Incre-
Premchand. A., Umbrella Themes Obscure Real mental, 14(1). Spring 1994, 113-34.
Problems: An Appraisal of Recent Efforts to Im- Schick, Allen, From the Old Politics of Budgeting to
prove Financial Management, 18(3). Fall 1998, the New, 14(1). Spring 1994, 135-45.
72-88. Joyce, Philip G., Using Performance Measures for
Lee, Robert D.. Jr.. The Use of Program Analysis in Federal Budgeting: Proposals and Prospects.
State Budgeting: Changes between 1990 and 13(4), Winter 1993, 3-17.
1995, 17(2). Summer 1997, 18-36. Joyce, Philip G., The Reiterative Nature of Budget
Jones, L. R.; McCaffery, Jerry L.. Implementing the Reform: Is There Anything New in Federal Bud-
Chief Financial Officers Act and the Government geting? 13(3), Fall 1993, 36-48
Performance and Results Act in the Federal Doyle, Richard: McCaffery. Jerry, The Budget En-
Government, 17(1). Spring 1997, 35-55. forcement Act in 1992: Necessary but Not Suffi-
Lehan, Edward Anthony, Budget Appraisal—The cient, 13(2). Summer 1993, 20-37
Next Step in the Quest for Better Budgeting? Lynch, Thomas D.; Liou, Kuo Tsai., Perceptions on
16(4). Winter 1996, 3-20. Federal Budget Reforms: Public Budgeting Re-
Joyce, Philip G.. Appraising Budget Appraisal: Can searchers’ View, 13(2). Summer 1993, 56-65
You Take Politics Out of Budgeting? 16(4). Win- Roth, William \ . Jr.. Performanced-Based Bud-
ter 1996, 21-25. geting to Enhance Implementation of the CFO
Kelley. Joseph T.. The GFOA Budget Awards Crite- Act, 12(4), Winter 1992. 102-6
ria and Lehan’s “Budget Appraisal.” 16(4), Win- Doyle, Richard: McCaffery. Jerry, The Budget En
ter 1996, 26-30. forcement Act in 1991: Isometric Budgeting,
12(1). Spring 1992, 3-15.
Rubin, Irene, Budgeting for Accountability: Munici-
Joyce. Philip G.. The Budget Enforcement Act and
pal Budgeting for the 1990s, 16(2). Summer 1996,
Its Survival: Congress Hears from Experts, 12(1).
112-32.
Spring 1992, 16-22
Broom, Cheryle A.; McGuire, Lynn, Perfor-
Jeffreys. Marcie: Kelly, Anne. Issues in Program
mance-Based Government Models: Building a
Track Record, 15(4). Winter 1995, 3-17. Budgeting. 11(4). Winter 1991, 86-91
Leonard, Brad: Cook, Joe: McNeil, Jane, The Role Rubin, Irene S., Budgeting for Our Times: Target
of Budget and Financial Reform in Making Gov- Base Budgeting, 11(3), Fall 1991, 5-14
Gunyou, John, Unified Service Planning and Bud-
ernment Work Better and Cost Less, 15(1).
geting: The Next Generation of Service Manage-
Spring 1995, 4-18.
ment, 11(3). Fall 1991, 80-86.
Curro, Michael J.. Federal Financial Management
Kee. James Edwin; Nystrom, Scott V., The 1990
and Budgeting: NPR Recommendations and
Budget Package: Redefining the Debate. 11(1).
GAO Views, 15(1). Spring 1995, 19-26.
Spring 1991, 3-24
Kliman, Albert J.: Fisher, Louis. Budget Reform
Doyle, Richard: McCaffery. Jerry. The Budget En-
Proposals in the NPR Report, 15(1). Spring 1995,
forcement Act of 1990: The Path to No Fault
27-38.
Budgeting. 11(1), Spring 1991, 25-40
Kliman, Albert J.; Fisher, Louis, Response to Leon-
Caiden, Naomi. Do Politicians Listen to Experts’
ard, Cook, and McNeil to NPR Piece. 15(1).
The Budget Enforcement Act of 1990 and the
Spring 1995, 39-40.
Capacity to Budget, 11(1). Spring 1991, 41-49
Leonard, Brad: Cook, Joe: McNeil, Jane, Responses
to Critiques of NPR Budget and Financial Man-
BUDGET THEORY
agement Reports. 15(1), Spring 1995, 41-42. See also: Budget Reform
Thompson, Fred, Mission-Driven. Results-Oriented Comparative Budgeting
Budgeting: Fiscal Administration and the New Profession of Budgeting
Public Management, 14(3), Fall 1994, 90-105
Caiden, Naomi, Budgeting in Historical and Com- McCue, Clifford P.. The Impact of Objective and
parative Perspective, 14(1). Spring 1994, 44-57. Empathic Dispositions on Local Government
Mikesell & Slade / Ten-Year Index
Budget Analysts’ Spending Preferences, 19(1), The Cassa Depositi E Prestiti of Italy, 12(3), Fall
Spring 1999, 89-114. 1992, 101-4.
Fisher, Louis, Biennial Budgeting in the Federal Bland, Robert L.; Nunn, Samuel, The Impact of
Government, 17(3), Fall 1997, 87-97. Capital Spending on Municipal Operating Bud-
Thompson, Fred, Toward a Regulatory Budget, gets, 12(2), Summer 1992, 32-47.
17(1), Spring 1997, 89-98. Jinks, Mark B., Financing Arlington County, Vir-
Duncombe, William, Public Expenditure Research: ginia’s Capital Programs: The Experience of the
What Have We Learned? 16(2), Summer 1996, 1980s, the Outlook for the 1990s, 12(2), Summer
26-S8. 1992, 99-108.
Nunn, Samuel, Public Capital Investment and Eco-
nomic Growth in Fort Worth: The Implications
CAPITAL BUDGETING
for Public Budgeting and Infrastructure Manage-
See also: Borrowing
ment, 11(2), Summer 1991, 62-94.
Tax Increment Financing
CASH MANAGEMENT
Bunch, Beverly S., Changes in the Usage of Enter-
prise Funds in Large City Governments, 20(2),
McCue, Clifford P.. The Risk-Return Paradox in
Summer 2000, 15-30.
Local Government Investing, 20(3), Fall 2000,
Hoffman, Susan; Krumholz, Norman; O’Brien,
80-101.
Kevin; Geyer, Billie, How Capital Budgeting
Bunch, Beverly S.. TexPool’s Experiences in the
Helped a Sick City: Thirty Years of Capital Im-
1990s: Policy Implications for Other State Invest-
provement Planning in Cleveland, 20(1), Spring
ment Pools, 19(4), Winter 1999, 21-34.
2000, 24-37.
Hayes, Vernon R.., Jr.. The Dangers of Relying on a
Phaup, Marvin, The President's Commission to
Legal List: A Case Study of the West Virginia
Study Capital Budgeting: An Interim Review.
Consolidated Investment Fund, 19(4), Winter
18(3), Fall 1998, 1-10.
1999, 49-64.
Posner, Paul L.; Lewis, Trina V.; Laufe, Hannah.
Kearns, Kevin P., Accountability and Entrepre-
Budgeting for Federal Capital, 18(3), Fall 1998,
neurial Public Management: The Case of the
11-23.
Orange County Investment Fund, 15(3), Fall
Steiss, Alan Walter, New Financing Instruments for
1995, 3-21.
State and Local Capital Facilities, 18(3), Fall
Young, Peter C.: Reed, B. J.. Government Risk-Fi-
1998, 24-41. nancing Pools: An Assessment of Current Prac-
Darr, Donald, The Benefits of Long-Range Capital tices, 15(1), Spring 1995, 96-112.
Planning—The Virginia Experience, 18(3), Fall
Leigland, James, Socioeconomic Investment Prac-
1998, 42-53.
tices of State Pension Funds: The Results of a
Gordon, Cameron, The Fables and Foibles of
National Survey, 12(2), Summer 1992, 48-58.
Federal Capital Budgeting, 18(3), Fall 1998,
54-71. COMPARATIVE BUDGETING
Bunch, Beverly S., Current Practices and Issues in
Capital Budgeting and Reporting, 16(2), Summer Kelly, Roy, Designing a Property Tax Reform Strat-
1996, 7-25. egy for Sub-Saharan Africa: An Analytical
Trautman, Rhonda Riherd, The Impact of State Framework Applied to Kenya, 20(4), Winter
Debt Management on Debt Activity, 15(2), Sum- 2000, 36-51.
mer 1995, 33-51. White, Joseph, Looking in the Wrong Places: Why
Forrester, John P., Municipal Capital Budgeting: An Chile Provides no Evidence for Social Security
Examination, 13(2), Summer 1993, 85-103. Privatization, 20(4), Winter 2000, 52-62.
Holcombe, Randall G., Revolving Fund Finance: Zorn, C. Kurt; Tesche, Jean; Cornia, Gary, Diver-
The Case of Wastewater Treatment, 12(3), Fall sifying Local Government Revenue in
1992, 50-65. Bosnia-Herzegovina through an Area-Based
Seguiti, Maria Laura, Financing Local Investments: Property Tax, 20(4), Winter 2000, 63-86.
Public Budgeting & Finance / Fall 2001
LeLoup, Lance; Ferfila, Bogomil; Herzog, Christian, Mascarenhas, R. C., Searching for Efficiency in the
Budgeting in Slovenia during the Democratic Public Sector: Interim Evaluation of Performance
Transition, 20(3), Fall 2000, 51-79. Budgeting in New Zealand, 16(3), Fall 1996, 13-
Myers, C. Bernard, Budgetary Reform in Haiti from 27.
1996-98: A Case Study of Issues and Obstacles in Straussman, Jeffrey D., Ideals and Reality in the
Implementing Change, 20(2), Summer 2000, 74- Evolution of Fiscal Reform in Central and East-
90. ern Europe, 16(2), Summer 1996, 79-95.
Boex, L. F. Jameson; Martinez-Vazquez, Jorge: Dollery, Brian E.; Worthington, Andrew C., The Im-
McNab, Robert M., Multi-Year Budgeting: A pact of Fiscal Illusion on Housing Values: An
Review of International Practices and Lessons Australian Test of the Debt Illusion Hypothesis,
for Developing and Transitional Economies, 15(3), Fall 1995, 63-73
20(2), Summer 2000, 91-112. De Kam, P. W.; Muizelaar, J. C. F.; van
Savage, James D., A Decade of Deficits and Debt: Wuijtswinkel, R. J. M., Reinventing the Dutch
Japanese Fiscal Policy and the Rise and Fall of Tax and Customs Administration: Past Restruc-
the Fiscal Structural Reform Act of 1997, 20(1), ture and Future Redesign, 15(2). Summer 1995,
Spring 2000, 55-84. 84-96.
Bahl, Roy, Fiscal Decentralization as Development Vanagunas, Stanley, Problems of Budgeting during
Policy, 19(2), Summer 1999, 59-75. “The Great Transformation,” 15(1), Spring 1995,
Assibey-Mensah, George O., The Value-Added Tax 84-95.
in Ghana, 19(2), Summer 1999, 76-89. Jones, L. R., Introduction: Symposium on Interna-
Kravchuk, Robert S., Budget Deficits, Hyperinfla- tional Budgeting and Fiscal Policy, 14(4), Winter
tion, and Siabilization in Ukraine, 1991-96, 18(4). 1994, 4-6.
Winter 1998, 45-70. Wildavsky, Aaron; Jones, L. R.. Budgetary Control
Xavier, John Antony, Budget Reform in Malaysia in a Decentralized System: Meeting the Criteria
and Australia Compared, 18(1), Spring 1998, 99- for Fiscal Stability in the European Union, 14(4),
118. Winter 1994, 7-22
Bell, Michael E.; Bowman, John H., Local Property Urio, Paolo; Jones, L. R., Public Finance Issues and
Taxation in South Africa: Current Performance Problems in Switzerland, 14(4), Winter 1994, 23
and Challenges for the Post-Apartheid Era, 35
17(4), Winter 1997, 71-87. Schedler, Kuno, Performance Measurement in a Di-
Xavier, John Antony, Portfolio Budgeting in the rect Democratic Environment: Local Govern-
Australian Portfolios—Principles and Practice. ment Reforms in Switzerland, 14(4), Winter 1994,
17(4), Winter 1997, 88-103. 36-53
Leigland, James, Accelerating Municipal Bond Mar- Mussari, Riccardo, Accounting and Accountability in
ket Development in Emerging Economies: An Italian Local Governments: Recent Changes and
Assessment of Strategies and Progress, 17(2). Challenges for the Future, 14(4), Winter 1994,
Summer 1997, 57-79. 54-70.
Assibey-Mensah, George O., Budgeting in Ghana: Straussman, Jeffrey D.; Fabian, Katalin, Local Gov-
Innovations, Problems, and Prospects, 17(2). ernment Finance in Hungary: Okun Revisited,
Summer 1997, 89-113. 14(4), Winter 1994, 71-83.
Ha, Yeon Seob, Public Finance and Budgeting in Ko- Thurmaier, Kurt, The Evolution of Local Govern-
rea under Democracy: A Critical Appraisal, ment Budgeting in Poland: From Accounting to
17(1), Spring 1997, 56-73. Policy in a Leap and a Bound, 14(4), Winter
Peterson, Stephen, et al., Computerizing Accounting 1994, 84-97.
Systems in Developing Bureaucracies: Lessons Cothran, Dan A., Mexican Economic and Fiscal Pol-
from Kenya, 16(4), Winter 1996, 45-58. icies to Sustain Political Stability, 14(4), Winter
Ramsey, Jim: Hackbart, Merl, Municipal Bond Sales 1994, 98-119
in Foreign Markets: Experience and Results, Scarpaci, Joseph L.; lrarrazaval, Ignacio, Decentral-
16(3), Fall 1996, 3-12. izing a Centralized State: Local Government
Mikesell & Slade / Ten-Year Index
Finance in Chile within the Latin American Con- Imber, Valerie, The Role of Civil Servants in Na-
text, 14(4), Winter 1994, 120-36. tional Budgeting: An International Comparison.
Peterson, Stephen B., Budgeting in Kenya: Practice 11(3), Fall 1991, 87-96.
and Prescription, 14(3), Fall 1994, 55-76. Doh, Joon Chien, Expenditure Forecasting in Se-
Barlow, Robin; Snyder, Wayne, The Tax That lected Operating Departments in Three States of
Failed: The VAT in Niger. 14(3), Fall 1994, 77- Malaysia, 11(2), Summer 1991, 108-19.
SY. Van-der-Hoek, M. Peter. Local Taxation in the
Caiden, Naomi, The Roads to Transformation: Bud- Netherlands, 11(1). Spring 1991, 66-79.
geting Issues in the Czech and Slovak Federal
Republic 1989-1992, 13(4). Winter 1993, 57-71. COMPUTERIZATION
Leigland, James, Decentralizing the Development
Budget Process in Indonesia: Progress and Pros- Peterson, Stephen, et al., Computerizing Accounting
pects, 13(3), Fall 1993, 85-101. Systems in Developing Bureaucracies: Lessons
Zapico Goni, Eduardo, Financial Management De- from Kenya. 16(4), Winter 1996, 45-58.
velopment in Spain: Who Is Playing Sancho Ubokudom, Sunday E., The Kansas Financial Infor-
Panza? 12(4), Winter 1992, 47-69. mation System (KFIS): Policy Design and Policy
Rickards, Robert C.; Maeda, Takashi. Taxing and Failure. 13(3), Fall 1993, 63-72.
Spending in Japan and Texas: Whose Cities Are
Better Off? 12(3), Fall 1992, 66-85. CURRICULUM FOR BUDGETING AND
Apostolides, Anthony D., An Analysis of the FINANCIAL MANAGEMENT
Budget of Greece in the 1980s, 12(3). Fall 1992,
86-100. Zody, Richard E., An Overview on Credentialing.
Seguiti, Maria Laura, Financing Local Investments: 18(2). Summer 1998, 1-2.
The Cassa Depositi E Prestiti of Italy, 12(3), Fall Brintnall, Michael, Seeking Quality in Training Pub-
1992, 101-04. lic Financial Managers: The Place for Certifica-
Pitsvada, Bernard T.. A Primer on the Budget of the tion, 18(2). Summer 1998, 3-9
European Community. 12(2), Summer 1992, 16- Clarke. Wes: Bland, Robert L., The University’s
31. Role in Credentialing the Public Finance Officer,
Lee, Robert D., Jr.. Mini-Symposium on Poverty, 18(2). Summer 1998, 10-17.
Development, and Budget Systems: Selected Hildreth. W. Bartley. Should There Be an Accredita-
Cases from Africa and Latin America, 12(1). tion Program for Finance and Budget Officers?
Spring 1992, 47. 18(2). Summer 1998, 18-27.
Lee. Robert D.. Jr., Linkages among Poverty, Devel- Premchand, A., Credentials of Budget Officials.
opment. and Budget Systems, 12(1). Spring 1992, 18(2). Summer 1998, 28-34.
48-60.
Nwagwu, Emeka O. C., Budgeting for Development: EDUCATION FINANCE
The Case of Nigeria, 12(1), Spring 1992, 73-82.
Van-der-Hoek, Peter, Errata [Local Taxation in the Fleeter, Howard B., Turning up the Heat: The Im-
Netherlands], 11(4), Winter 1991, 32. pact of Electric Utility Competition on K-12 Ed-
Ramsey, James R.: Hackbart. Merl, Municipal Debt ucation Funding in Ohio, 19(3), Fall 1999, 47-66.
Issues in Foreign Markets: Managing Currency Mark, Stephen T.; McGuire, Therese J.; Merriman,
and Interest Rate Risk, 11(4), Winter 1991, 33- David F., Ivory Tower Meets Smoke-Filled Back
48. Rooms of Politics: An Academic Perspective on
France, George, Cost Containment in a Public-Pri- Illinois’ School Funding Debate. 18(4). Winter
vate Health Care System: The Case of Italy, 1998, 22-35.
11(4), Winter 1991, 63-74. Staples, Catherine L.: Rubin, Mare A., Budget Con-
Goldman, Frances; Brashares, Edith, Performance trol in Virginia Public School Districts, 17(1).
and Accountability: Budget Reform in New Zea- Spring 1997, 74-88.
land, 11(4), Winter 1991, 75-85. Waring, Jim, Educational Vouchers: The Case for
Public Budgeting & Finance / Fall 2001
Public Choice Reconsidered, 16(3), Fall 1996, 63- Costing up to the Challenge When It Comes to
73. Privatization of Local Government Services?
Peters, Robert A.. School Finance Reform’s Impact 19(2), Summer 1999, 37-58
on New Jersey's State Spending Priorities, 16(3). Premchand, A., Umbrella Themes Obscure Real
Fall 1996, 74-89. Problems: An Appraisal of Recent Efforts to Im-
Wassmer, Robert W.: Fisher, Ronald C., An Evalua- prove Financial Management, 18(3), Fall 1998,
tion of the Recent Move to Centralize the Fi- 72-88.
nance of Public Schools in Michigan, 16(3). Fall Honadle, Beth Walter: Lloyd-Jones, Mary, Ana-
1996, 90-112. lyzing Rural Local Governments’ Financial Con-
Spindler, Charles J.. The Lottery and Education: dition: An Exploratory Application of Three
Robbing Peter to Pay Paul? 15(3), Fall 1995, 54- Tools, 18(2). Summer 1998, 69-86
62. Clarke, Wes. The Interest Cost Implications of the
Financial Advisor Turned Underwriter, 17(3).
EXPENDITURE LIMITATIONS Fall 1997, 74-86
See also: Revenue & Expenditure Limitations Weber. Cameron M. A Case Study in U.S. Govern-
ment Financial Management in Cross-Disciplin-
Brown, Tom. Constitutional Tax and Expenditure ary Teams. 17(2). Summer 1997, 80-88
Limitations in Colorado: The Impact on Munici- Bunch, Beverly S.. The Evolution of Lease-Purchase
pal Governments, 20(3), Fall 2000, 29-50.
Guidelines in the State of Texas. 16(4), Winter
Mullins, Daniel R.: Joyce. Philip G.. Tax and Expen- 1996, 114-24
diture Limitations and State and Local Fiscal Maco, Paul S.; Shephard, George L.. Let There Be
Structure: An Empirical Assessment, 16(1).
Light: The SEC’s New Regulations for the Mu-
Spring 1996, 75-101.
nt cipal Securities Market, 16(2). Summer 1996,
133-39
FINANCIAL MANAGEMENT Trautman, Rhonda Riherd, The Impact of State
See also: Accounting and Financial Reporting Debt Management on Debt Activity, 15(2). Sum-
Auditing
mer 1995, 33-51
Capital Budgeting
DeSeve. G. Edward: Persil, Herbert: Mevers, Roy
Cash Management
Computerization T., Bringing HUD Back from the Brink: Finan-
cial Management and Policy Design Reforms
Goss, Ernest: Knudsen, James. Evaluation of Sol- 15(2). Summer 1995, =33 -83
vency Standards for State Unemployment Insur- Suttenfield, Nancy D.; Wharton, | Carol, Seizing
ance Trust Funds, 19(4). Winter 1999, 3-20. the Opportunities of Fiscal Retrenchment, 13(3),
Swidler, Steve: Buttimer. Richard J.. Jr.: Shaw, Ron. Fall 1993, 49-62
Government Hedging: Motivation, Implemen- Jones, | R.; McCaffery, Jerry L.. Symposium: Fed-
tation, and Evaluation, 19(4), Winter 1999, eral Financial Management Reform Part I.
75-90. 13(1), Spring 1993, 59-60
Dougherty. Michael John; Klase. Kenneth A.; Song. Mazur. Edward J.. The Vision of Federal Financial
Soo Geun, The Needs and Financial Problems of Management, 13(1). Spring 1993, 61-67.
Small and Rural Localities: The Case of West Jones, L. R.;: McCaffery. Jerry L.. Implementation of
Virginia, 19(3), Fall 1999, 16-30. the Federal Chief Financial Officers Act. 13(1).
Brown, Richard E.: Myring, Mark J.; Gard, Cadillac Spring 1993, 68-76.
G.. Activity-Based Costing in Government: Hildreth, W. Bartley, Federal Financial Management
Possibilities and Pitfalls, 19(2), Summer 1999, Control Systems: An Integrative Framework.
3-21. 13(1), Spring 1993, 77-86.
Williams, Cliff: Melhuish, Ward, ls ABCM Destined Jones, L. R., Counterpoint Essay: Nine Reasons
for Success or Failure in the Federal Govern- Why the CFO Act May Not Achieve Its Objec-
ment? 19(2), Summer 1999, 22-36. tives. 13(1). Spring 1993, 87-94.
Mullins, Daniel R.; Zorn, C. Kurt, Is Activity-Based Jones, L. R.: McCaffery, Jerry L.. Introduction: Fed-
Mikesell & Slade / Ten- Year Index
eral Financial Management Reform, 12(4), Win- De Mello, Luiz R., Jr., Intergovernmental Fiscal Re-
ter 1992, 70-71. lations: Coordination Failures and Fiscal Out-
Hodsoll, Frank, Facing the Facts of the CFO Act, comes, 19(1), Spring 1999, 3-25.
12(4), Winter 1992, 72-74. Johnston, Jocelyn M., The Medicaid Mandates of the
Jones, L. R.; McCaffery, Jerry L., Federal Financial 1980s: An Intergovernmental Perspective, 17(1),
Management Reform and the Chief Financial Spring 1997, 3-34.
Officers Act, 12(4), Winter 1992, 75-86. Bartle, John R., The Fiscal Impact of Federal and
Leigland, James, Socioeconomic Investment Prac- State Aid to Large U.S. Cities: An Empirical
tices of State Pension Funds: The Results of a Analysis of Budgetary Response, 15(4), Winter
National Survey, 12(2), Summer 1992, 48-58. 1995, 56-67.
Dommel, Paul R., Selling CDBG Housing Rehab Carlsen, Fredrik, Why Is Central Regulation of Lo-
Loans in the Private Sector, 12(2), Summer 1992, cal Spending Decisions So Pervasive? Evidence
59-69. from a Case Study, 15(1), Spring 1995, 43-57.
Wesberry, James P., Jr., Improving Financial Man- Gold, Steven D.; Ritchie, Sarah, State Actions Af-
agement of the Governments of the Americas, fecting Cities and Counties, 1990-1993: De Facto
12(1), Spring 1992, 61-72. Federalism, 14(2), Summer 1994, 26-53.
Jones, L. R., Managing with Limited Resources: Brecher, Charles; Horton, Raymond D.; Mead, Dean
Strategies, Constraints, and Techniques. A Re- Michael, Budget Balancing in Difficult Times:
port on the Third Annual Conference of the Sec- The Case of the Two New Yorks, 14(2). Summer
tion on Budgeting and Financial Management, 1994, 79-102.
12(1), Spring 1992, 92-97. Drennan, Matthew P., The Present and Future Fiscal
Problems of the Two New Yorks: What Hap-
pened This Time, 14(2), Summer 1994, 103-25.
FORECASTING
Man, Joyce Y.; Bell, Michael E., Federal Infrastruc-
ture Grants-in-Aid: An Ad Hoc Infrastructure
Cirincione, Carmen; Gurrieri, Gustavo A.;
Van-de-Sande, Bart, Municipal Government Strategy, 13(3), Fall 1993, 9-22.
Hush, Lawrence W., The Federal, and the State and
Revenue Forecasting: Issues of Method and
Local Roles in Government Expenditures, 13(2),
Data, 19(1), Spring 1999, 26-46.
Summer 1993, 38-55.
Jonas, Kirk; Rest, Gregory J.; Atkinson, Terry, Vir-
Gold, Steven D.; Ritchie, Sarah, State Policies Af-
ginia’s Revenue Forecasting Process and Models,
12(2), Summer 1992, 70-81. fecting Cities and Counties in 1992, 13(1), Spring
1993, 3-18.
Forrester, John P., Multi-year Forecasting and Mu-
Khadduri, Jill, New Matching Requirements for
nicipal Budgeting, 11(2), Summer 1991, 47-61.
Housing Programs: Intergovernmental Conflict
Doh, Joon Chien, Expenditure Forecasting in Se-
and the National Affordable Housing Act of
lected Operating Departments in Three States of
1990, 12(4), Winter 1992, 3-18.
Malaysia, 11(2), Summer 1991, 108-19.
Gold, Steven D.; Ritchie, Sarah, State Policies Af-
fecting Cities and Counties in 1991: Shifting Fed-
GOVERNMENT CORPORATIONS eralism, 12(1), Spring 1992, 23-46.
See also: Public Enterprises
Gold, Steven D.; Ritchie, Sarah, State Policies Af-
fecting Cities and Counties: Important Develop-
Farmer, Richard D., Budgetary Consequences of
ments in 1990, 11(2), Summer 1991, 33—46.
Selling Federal Power Assets, 18(1), Spring 1998,
78-93.
LOCAL GOVERNMENT BUDGETING
See also: Borrowing
INTERGOVERNMENTAL FINANCIAL Capital Budgeting
RELATIONS Intergovernmental Financial Relations
See also: Local Government Budgeting Local Government Revenues
State Budgeting Policies—Child Support; Health & Human
United States Government Budgeting Services
Public Budgeting & Finance / Summer 2001
Public Enterprises Policy in a Leap and a Bound, 14(4), Winter
Revenue and Expenditure Limitations 1994, 84-97.
Tax Increment Financing Drennan, Matthew P., The Present and Future Fiscal
Problems of the Two New Yorks: What Hap-
Wang, Xiao Hu, Performance Measurement in Bud-
pened This Time, 14(2), Summer 1994, 103-25.
geting: A Study of County Governments, 20(3),
Tyer, Charlie B., Local Government Reserve Funds:
Fall 2000, 102-18.
Policy Alternatives and Political Strategies, 13(2),
Bunch, Beverly S., Changes in the Usage of Enter-
Summer 1993, 75-84.
prise Funds in Large City Governments, 20(2),
Forrester, John P., Municipal Capital Budgeting: An
Summer 2000, 15-30.
Examination, 13(2), Summer 1993, 85-103.
Hoffman, Susan; Krumholz, Norman; O'Brien,
Kemmet, Lyndee, Living with a Deficit: Indio, Cali-
Kevin: Geyer, Billie, How Capital Budgeting
fornia, 13(2), Summer 1993, 104-13.
Helped a Sick City: Thirty Years of Capital Im-
Pagano, Michael A., Balancing Cities’ Books in 1992:
provement Planning in Cleveland, 20(1), Spring
An Assessment of City Fiscal Conditions, 13(1),
2000, 24-37.
Spring 1993, 19-39.
Franklin, Amy L.; Carberry-George, Brandi, Ana-
Miller, Glenn H.., Jr., Profligacy or Prudence?
lyzing How Local Governments Establish Service
Changes in Employment and Compensation of
Priorities, 19(3), Fall 1999, 31-46.
State and Local Government Workers, 13(1).
McCue, Clifford P., The Impact of Objective and
Spring 1993, 95-106.
Empathic Dispositions on Local Government
Reinhard, Richard T.; Scott, Brian D., Downtown
Budget Analysts’ Spending Preferences, 19(1).
Management Districts: Leadership and Stability
Spring 1999, 89-114.
Johnson, Don T.; Cowart, Lary B., Public Sector for North America’s Downtowns, 13(1), Spring
1993, 107-11.
Land Banking: A Decision Model for Local Gov-
ernments, 17(4), Winter 1997, 3-6. Rickards, Robert C.; Maeda, Takashi, Taxing and
MacManus, Susan A.., Litigation Costs, Budget Im- Spending in Japan and Texas: Whose Cities Are
Better Off? 12(3), Fall 1992, 66-85
pacts, and Cost Containment Strategies: Evi-
Bland, Robert L.; Nunn, Samuel, The Impact of
dence from California Cities, 17(4), Winter 1997,
2847. Capital Spending on Municipal Operating Bud-
Rubin, Irene, Budgeting for Accountability: Munici- gets, 12(2), Summer 1992, 32-47.
pal Budgeting for the 1990s, 16(2), Summer 1996, Jinks, Mark B., Financing Arlington County, Vir-
112-32. ginia’s Capital Programs: The Experience of the
Stowers, Genie N. L., Earmarking as a Strategy 1980s, the Outlook for the 1990s, 12(2), Summer
against Budgetary Constraints: San Francisco's 1992, 99-108.
Children’s Amendment, 15(4), Winter 1995, Holcombe, Randall G., Privatization of Municipal
68-85. Wastewater Treatment, 11(3), Fall 1991, 28-42
Swoboda, Dale P.. Accuracy and Accountability in Gunyou, John, Unified Service Planning and Bud-
Reporting Local Government Budget Activities: geting: The Next Generation of Service Manage-
Evidence from the Newsroom and from ment, 11(3), Fall 1991, 80-86.
Newsmakers, 15(3), Fall 1995, 74-90. Forrester, John P., Multi-year Forecasting and
Dulebohn, James H., A Longitudinal and Compara- Municipal Budgeting, 11(2), Summer 1991,
tive Analysis of the Funded Status of State and 47-61.
Local Public Pension Plans. 15(2), Summer 1995, Nunn, Samuel, Public Capital Investment and Eco-
52-72. nomic Growth in Fort Worth: The Implications
Schedler, Kuno, Performance Measurement in a Di- for Public Budgeting and Infrastructure Manage-
rect Democratic Environment: Local Govern- ment, 11(2), Summer 1991, 62-94.
ment Reforms in Switzerland, 14(4), Winter 1994, Wisniewski, Stanley C., Analyzing the Con-
36-53. tracting-out of Government Services: Relevant
Thurmaier, Kurt, The Evolution of Local Govern- Cost-Benefit Considerations, 11(2), Summer
ment Budgeting in Poland: From Accounting to 1991, 95--107.
Mikesell & Slade / Ten- Year Index
LOCAL GOVERNMENT REVENUES Van-der-Hoek, M. Peter, Errata [Local Taxation in
See also: Forecasting the Netherlands]. 11(4), Winter 1991, 32.
Revenue and Expenditure Limitations Van-der-Hoek, M. Peter, Local Taxation in the
Netherlands, 11(1), Spring 1991, 66-79.
Kelly, Roy, Designing a Property Tax Reform Strat-
egy for Sub-Saharan Africa: An Analytical Frame- POLICIES
work Applied to Kenya, 20(4), Winter 2000, 36-51.
Child Support
Zorn, C. Kurt; Tesche, Jean: Cornia, Gary, Diver-
sifying Local Government Revenue in
Good. David H.; Pirog, Maureen A., The Efficiency
Bosnia-Herzegovina through an Area-Based
of State Child Support Enforcement Programs,
Property Tax, 20(4). Winter 2000, 63-86.
10(3), Fall 1990, 24-37.
Brown, Tom, Constitutional Tax and Expenditure
Limitations in Colorado: The Impact on Munici-
Defense
pal Governments, 20(3), Fall 2000, 29-50.
McCue, Clifford P.. The Risk-Return Paradox in Lo- Groshek, Gerald M.. Foreign Currency Exposure in
cal Government Investing, 20(3), Fall 2000, 80- the Department of Defense, 20(4), Winter 2000,
101. 15-35.
Berg. Janine: Tepper, John: Heydarpour, Farid, Lo-
Clay-Mendez, Deborah, Budgetary Incentives for
cal Government Tax Policy: Measuring the Effi- Retail Activities at Military Bases, 18(1). Spring
ciency of New York City, FYs 1984-1998, 20(2).
1998, 54-67.
Summer 2000, 1-15. Johnson, Loch K.; Scheid. Kevin J.. Spending for
Bunch, Beverly S.. Changes in the Usage of Enter-
Spies: Intelligence Budgeting in the Aftermath of
prise Funds in Large City Governments, 20(2). the Cold War, 17(4), Winter 1997, 7-27.
Summer 2000, 15-30. Bernardi, Richard A.. The Base Closure and Re-
Simonsen, Bill: Robbins, Mark D., The Benefit Eq- alignment Commission: A Rational or Political
uity Principle and Willingness to Pay for City
Decision Process? 16(1). Spring 1996, 37-48.
Services, 19(2), Summer 1999, 90-110.
Jordan, Leland G., Defense Business Operations
Cirincione, Carmen; Gurrieri, Gustavo A.; Fund (DBOF): Problems and Promise. 15(4).
Van-de-Sande, Bart. Municipal Government Winter 1995, 38-55.
Revenue Forecasting: Issues of Method and Byrnes, Patricia E., Defense Business Operating
Data, 19(1). Spring 1999, 26—46. Fund: Description and Implementation Issues,
Bell, Michael E.: Bowman, John H., Local Property 13(4). Winter 1993, 29-44.
Taxation in South Africa: Current Performance Rezace, Zabihollah: Elmore, Robert C.. The Need
and Challenges for the Post-Apartheid Era, for Enhanced Defense Contractor Cost Manage-
17(4), Winter 1997, 71-87. ment Systems, 13(4), Winter 1993, 45-56.
Glaser, Mark A.: Hildreth, W. Bartley, A Profile of Jones, L. R., Policy Development, Planning. and Re-
Discontinuity between Citizen Demand and Will- source Allocation in the Department of Defense.
ingness to Pay Taxes: Comprehensive Planning 11(3). Fall 1991, 15-27.
for Park and Recreation Investment. 16(4), Win-
ter 1996, 96-113. Health and Human Services
Mullins, Daniel R.; Joyce, Philip G., Tax and Expen-
diture Limitations and State and Local Fiscal White, Joseph, Looking in the Wrong Places: Why
Structure: An Empirical Assessment, 16(1). Chile Provides No Evidence for Social Security
Spring 1996, 75-101. Privatization, 20(4), Winter 2000, 52-62.
Tyer. Charlie B., Local Government Reserve Funds: White, Joseph, Budgeting for Social Security or:
Policy Alternatives and Political Strategies, 13(2). When Are Savings Really Savings? 20(3), Fall
Summer 1993, 75-84. 2000, 1-23.
Rickards, Robert C.; Maeda, Takashi, Taxing and Blum, James L.. Comments on Budgeting for Social
Spending in Japan and Texas: Whose Cities Are Security or: When Are Savings Really Savings?
Better Off? 12(3), Fall 1992, 66-85. 20(3). Fall 2000, 24-28.
Public Budgeting & Finance / Summer 2001