Municipal budgets: governance, surveillance, and legitimation

This study investigates the effect of institutional controls (governance), accounting controls (surveillance), and legitimation tactics on the size of municipal budgets. Ordinary least squares regression analysis is employed as the primary data analysis technique in this study. Overall, the results...

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Veröffentlicht in:	Journal of public budgeting, accounting & financial management accounting & financial management, 1996-03, Vol.8 (2), p.188-204
1. Verfasser:	Luehlfing, Michael S
Format:	Artikel
Sprache:	eng
Schlagworte:	Accounting firms Auditing Audits Budgets Cities Compliance Councils Data analysis Election results Expenditures Financial reporting Governmental accounting Local elections Local government Municipal finance Petitions Politics Public services Referendums Reforms Regression analysis Studies Surveillance Variables
Online-Zugang:	Volltext
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