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作者：Kasdan, David Oliver
作者单位：Sungkyunkwan University (SKKU)
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作者：Yang, Lang (Kate)
作者单位：George Washington University
摘要：Fiscal transparency entails government financial reporting and independent audits. This study postulates and tests the dual functions of external auditors: an examiner who assesses government compliance with accounting rules and an adviser who supplements government financial management capacity. Computational text analyses show that localities, especially those with lower financial management capacity, are likely to adopt similar languages in summarizing the governments' financial conditions ...
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作者：Park, Young Joo; Matkin, David S. T.
作者单位：University of New Mexico; Brigham Young University
摘要：In the study and practice of public administration, it is often assumed that higher levels of budgetary support for non-program expenses, such as administrator salaries, accounting, grant writing, and marketing, are evidence of inefficiency and wasteful spending. As such, grant makers and researchers often use the ratio of organizations' administrative to total costs to measure the efficiency of public services. While this perspective has some validity, it also significantly minimizes the effe...
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作者：McDonald, Bruce D., III; Decker, J. W.; Johnson, Brad A. M.
作者单位：North Carolina State University; North Carolina State University
摘要：Governments frequently use financial incentives to encourage the creation, expansion, or relocation of businesses within their borders. Research on financial incentives gives little clarity as to what impact these incentives may have on governments. While incentives may draw in more economic growth, they also pull resources from government coffers, and they may commit governments to future funding for public services that benefit the incentivized businesses. The authors use a panel of 32 state...
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作者：Yu, Jinhai; Jennings, Edward T., Jr.
作者单位：Shanghai University of Finance & Economics; University of Kentucky
摘要：The relationship between administrative competence and political responsiveness is central to public administration theories. This study examines the conditional effects of competence on performance as moderated by politics. Synthesizing the theories of neutral competence and responsive competence, we propose a model of contingent competence. We argue that the impact of competence on performance is conditional on both the preferences of political principals and the degree of political control ...
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作者：Brien, Spencer T.; Eger, Robert J., III; Matkin, David S. T.
作者单位：United States Department of Defense; United States Navy; Naval Postgraduate School; Brigham Young University
摘要：Using 34 years of data from Florida counties, we examine the effect of multiple fiscal stressors on expenditures over time to test theoretical propositions in Charles Levine's seminal study on cutback management. We demonstrate support for Levine's stages model and his claims on linkages between the causes of fiscal stress and managerial responses. Specifically, unemployment levels produce differential effects by service area (e.g., human services bear the most significant share of the reducti...
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作者：Coff, Kellie
作者单位：Swinburne University of Technology
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作者：Yackee, Jason Webb; Yackee, Susan Webb
作者单位：University of Wisconsin System; University of Wisconsin Madison; University of Wisconsin System; University of Wisconsin Madison
摘要：We present the American State Administrators Project (ASAP), a decades-long survey of state agency leaders. This remarkable dataset provides a 50-state chronological portrait of state administrative leaders, what they think, and what their agencies do. The dataset has traditionally been closely held but is now being shared with the broader scholarly community for the first time. We use this article to demonstrate the dataset's potential to advance theory and knowledge of the modern administrat...
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作者：Brunner, Eric J.; Robbins, Mark D.; Simonsen, Bill
作者单位：University of Connecticut; University of Connecticut; University of Connecticut
摘要：This article reports on an experiment testing whether additional information influences support for bond referenda. Respondents were randomly assigned to treatment conditions that varied the way the potential implications of property tax increases were presented to voters. The results show a persistent negative effect of tax information on the probability of support for school bond referenda across all treatments. Specifically, the results show that the probability of voting yes decreased by 6...
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作者：Muthomi, Frankline; Thurmaier, Kurt
作者单位：Northern Illinois University; Northern Illinois University; Northern Illinois University
摘要：Research about citizen participation in public budgeting is inconclusive regarding whether citizens actually influence budgetary priorities. In Kenya, emerging citizens' participation models spawned by a constitutional mandate are excellent laboratories for evaluating the impact of citizens on county planning and budgeting decisions. Focus groups of citizens who have participated in planning and budgeting sessions in four Kenyan counties revealed their experiences, their perceived impact in pu...
