Purpose The study aims to explore a retrospective overview of the Journal of Public
Budgeting, Accounting and Financial Management, a prestigious international journal in the …

Purpose This paper documents the Government Accounting Standards Board (GASB) 34
literature, primarily in the areas of (1) accountability and improved reporting,(2) government …

We study the evolution of American state and local governments' capital asset accounting
policies from the initial adoption of Governmental Accounting Standards Board Statement …

Scholars have shown the importance of financial resources to organizational performance.
More money should enhance performance. However, this predicted link between funding …

ACCOUNTABILITY FOR GOVERNANCE OF LOCAL GOVERNMENT FIXED ASSETS Page 1
180 Abstrak - Akuntabilitas Tata Kelola Aset Tetap Pemerintah Daerah Tujuan Utama …

There have been continuing concerns about the availability and the quality of government
financial information (see eg, SEC, 2012; GAO, 2012). The last decade marks a significant …

This study explores capital asset maintenance practices and challenges in US counties,
which have been understudied in previous public administration research. We also compare …

Purpose The purpose of this article is to contribute to an ongoing dialogue between
practitioners and academics. This article describes the International Public Sector …

The often-forgotten dimension of public infrastructure finance is the difficulty of maintaining a
proper level of infrastructure in good condition. Given that increasing responsibilities for …

The deferred maintenance practices for road infrastructure will result in increasing life-cycle
costs and deteriorating economic productivity. Governments have addressed the issue by …