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Full-Text Articles in Social and Behavioral Sciences
International City/County Management Association 1999 Revenue Estimation Survey Revisited, Benjamin Bond
International City/County Management Association 1999 Revenue Estimation Survey Revisited, Benjamin Bond
UNLV Theses, Dissertations, Professional Papers, and Capstones
In 1899 the National Municipal League declared that it was the duty of the Mayor to submit to the Council the annual budget of current expenses of the city, for almost as long, the budgeting process has been researched (Hou, 2006). Researching budgets is important and needed but comparatively little attention has been paid to revenue forecasts or to those responsible for the generation of revenue forecasts. Professional public administrators responsible for generating revenue forecasts have largely been overlooked in research. Judging by the lack of scholarly material available in academic journals, it appears the political process in which budget …
Explaining County Government Budget Transparency In An Age Of E-Government, Jonathan M. Birds, Leander D. Kellogg, E. Lee Bernick
Explaining County Government Budget Transparency In An Age Of E-Government, Jonathan M. Birds, Leander D. Kellogg, E. Lee Bernick
Graduate Research Symposium (GCUA) (2010 - 2017)
This research seeks to explain budgetary transparency practices of individual US counties by examining the extent of information sharing with constituents via their websites. There are 3,138 counties and county-equivalents in the United States. This study evaluates a random sample of 400 US counties where 19% of the represented counties having populations of 100,000 or more residents, matching the same ratio of counties with populations of 100,000 or more residents nationally. We create a four-level categorical dependent variable measuring budget transparency. Using an ordered probit analysis with six independent variables we are able to explain the probability of counties having …