Showing 1 - 10 of 87
Abstract In 2011, the revenue shortages of the past several years and Tea Party ideology largely drove the legislative session in Arizona. This budget report examines the broader context in which decisions were made and concludes with an overview of financial issues facing the state.
Persistent link: https://www.econbiz.de/10014589865
Abstract Montana’s legislature meets once every two years and constructs a two-year budget. The legislature was controlled by Republicans following the trend of the 2010 mid-term elections but with a Democratic governor who vetoed numerous pieces of legislation. The most significant aspect of...
Persistent link: https://www.econbiz.de/10014589871
Purpose There are many challenges facing senior marketing people, and this commentary paper, based on the author’s consultancy experience, teaching expertise and observations of the business-to-business (B2B) environment, aims to address the causal relationship between marketing expenditure...
Persistent link: https://www.econbiz.de/10014844623
The purpose of the present study is to test the hypothesis alluded to by Tullock, within the context of defensive rent‐seeking efforts developed by others (e.g. McChesney). Here, we test the idea that defensive rent seeking efforts (or rent‐defending) to maintain the status quo augment...
Persistent link: https://www.econbiz.de/10014863551
Purpose The purpose of this paper is to investigate the budgeting practices in the Tanzanian Central Government. New … budgeting reforms were introduced following exhortations from the bodies such as the UN, the World Bank and the IMF and reflect …
Persistent link: https://www.econbiz.de/10014839487
decision making and budget games. However, budgeting is still regarded as an organizational imperative and there is little … empirical evidence that organizations alter their existing budgeting practices. To understand this paradox, a deeper … understanding is needed of the process by which organizations decide on altering and renewing budgeting practices. The purpose of …
Persistent link: https://www.econbiz.de/10014840368
accounting literature by investigating a heavily criticized but rather underexplored area of budgeting and by subjecting …
Persistent link: https://www.econbiz.de/10014840588
Purpose The purpose of this paper is to understand how in a situation of a crisis can Management Accounting Systems (MAS) create tensions in attention to information between top and line managers. Design/methodology/approach The study is based on a field study. Findings The findings based on an...
Persistent link: https://www.econbiz.de/10014840682
from a study of the impact of decentralization on Ugandan health sector budgeting. A questionnaire was used to seek the … expert opinion of key participants in health sector budgeting regarding the affects of decentralization on budgetary … of as a miracle cure for the challenges of public sector budgeting, it has the potential to create a context for improved …
Persistent link: https://www.econbiz.de/10014798678
Purpose – The purpose of this paper is to analyze the accuracy of program performance measurement in US financial regulatory programs. Design/methodology/approach – This research uses the US Government's Program Assessment Rating Tool (PART) system of output and outcome data collection,...
Persistent link: https://www.econbiz.de/10014799147