Deficits and debts are very complex issues for eternal public debate. The norm of budget balance - whether as a value judgment or ideal, as a political symbol or as a budgetary principle - often appears in literature and public debate over federal budgetary and fiscal policies. This paper offers...

This article examines the development of public budgeting since the Industrial Revolution to offer an explanatory framework on budgeting as a governance instrument. The article proposes that budgeting has evolved as innovations in financial administration to respond to socio-economic challenges...

A growing literature has sought to demonstrate when and how government capacity links to performance. This article examines those questions in the area of financial management. A basic challenge for state governments is to maintain budgetary stability and program predictability in face of...

Philadelphia’s Actual Value Initiative, adopted in 2013, creates a unique opportunity for us to test whether reassessments at short intervals to true market value and taxing by such values improve equity. Based on a difference-in-differences framework using parcel-level data matched with...

This paper investigates the impact of FDI on carbon emissions in China's manufacturing sector, using statistical data from 2003 to 2020 as a reference. To account for the heterogeneity of manufacturing industries, we classify them into three categories based on input factors: resource-intensive,...

This paper treats “line-item” as an important, albeit informal, invention in human history that paved the way for the development of accounting and budgeting which formed the foundation for modern business and public administration. Using the informatics perspective, the paper takes...

Globalization has been challenging the theory and practice of Public Administration at an unprecedented level. Major policy issues cross national boundaries cannot be solved without international collaboration - even domestic issues will be better understood and addressed with a global...

Public-private partnerships (PPPs) have become an important means in public services provision; research thereof has been increasing. This article develops a tripod framework to explain PPPs formation in a cross-country context, the tripods being the market, the operating environment, and the...