Financial management theory in the public sector
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Bibliographic Information
Financial management theory in the public sector
Praeger, 2004
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Includes bibliographical references (p. [257]-261) and index
Description and Table of Contents
Description
To have a clear picture of developments in public financial management, a multidimensional perspective of the field is needed, since governments-unlike for-profit organizations- serve multiple and often conflicting interests. This book provides this dynamic approach by integrating insights from economics, business, and political science.
Written by some of the leading scholars in the field, this collection presents eleven chapters that run the gamut of public financial management issues. Topics include: Transaction costs in contractual relationships; Uncertain conditions and probability assessment in the bond market; Rational choice and the institutional framework in public investment decision; E-Government financial management models; Budget balance as the building block of public financial strategy. Together the contributors present a robust framework for understanding and analyzing financial decision making in the public sector.
Table of Contents
Preface Acknowledgments Managing Financial Transactions Efficiently: A Transaction Cost Model of Public Financial Management by John R. Bartle and Jun Ma Information Asymmetry in Public Investment Management by Brian K. Collins and Aman Khan Bridging the Gap between Contract Service Delivery and Public Financial Management: Applying Theory to Practice by Lawrence L. Martin Prospect Theory and the Municipal Bond Market by Kenneth A. Kriz Practice as Interpretation in Public Financial Management by Gerald J. Miller with Jonathan Justice and Iryna Illiash Should Financial Reporting by Government Encompass Performance Reporting? Origins and Implications of the GFOA-GASB Conflict by William Earle Klay, Sam M. McCall, and Curtis E. Paynes Assessing the Likely Acceptance of Financial Management Techniques in the Public Sector: A Characteristic Approach by William G. Albrecht and Rev. Thomas D. Lynch Fiscal Decentralization: Theory as Reform by James Edwin Kee Managing Structural Imbalances: Implications for Fiscal Decision Making and Policy by Merl Hackbart and Jim Ramsey E-Government Financial Management Models by Craig L. Johnson Integrating Theory and Practice: Financial Management Reform in the U.S. Federal Government by L.R. Jones and Jerry L. McCaffery Selected Bibliography Index About the Contributors
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