Journal of Public Budgeting, Accounting & Financial Management

Holmes, Sarah A.; Strawser, Jeffrey W.; Welch, Sandra T.

2000 Journal of Public Budgeting, Accounting & Financial Management

doi: 10.1108/JPBAFM-12-03-2000-B001

The objective of this paper is to identify and provide a description, assessment, and analysis of frauds occurring in governmental entities at the federal, state, and local levels and to compare these findings to data from the private sector. Analyses are conducted along the following dimensions: the victim of the fraud, its perpetrator(s), the fraud scheme, and the detection and investigation of the fraudulent activity. In addition, the conditions under which the frauds occurred in both the public and private sectors are described, discussed, and analyzed. Data were obtained from a mail survey distributed to the membership of the Association of Certified Fraud Examiners. A total of 2,471 responses containing details of actual fraud cases were received. Of these, 611 cases described frauds that had occurred in governmental units and 1,860 depicted frauds that had occurred in the private sector. The findings of this study clearly indicate that no entity is immune to victimization by criminal activities of a financial nature.

Trogen, Paul C.

2000 Journal of Public Budgeting, Accounting & Financial Management

doi: 10.1108/JPBAFM-12-03-2000-B002

Despite balanced budget requirements, each year most states carry short term debt (STD) across fiscal years. Logit analysis results suggest structural fiscal stress causes states to carry STD across fiscal years. This strategy may not be rational, because STD is a tool for smoothing short-term shortfalls, and not for correcting structural fiscal stress. Cross sectional time series analysis results suggest both structural and cyclical factors influence the amount of year end STD. Findings suggest STD amounts fluctuate as a rational temporary replacement for long-term debt, growing when long term rates rise and decreasing when they fall.

McCue, Clifford P.; Pitzer, Jack T.

2000 Journal of Public Budgeting, Accounting & Financial Management

doi: 10.1108/JPBAFM-12-03-2000-B003

Today most public sector purchasing processes are in transition. In the face of growing uneasiness by elected officials, service delivery managers, and citizens about rule-driven processes, inefficient systems, and poor management of resources, purchasing professionals are being challenged to develop new dynamic, adaptable structures. In this article, the current state of decentralization is examined and the roles of purchasing professionals in the purchasing process are presented. Specifically, this research attempts to answer the following questions: What changes have governments implemented in policy making, organization structure, personnel recruitment and training, expenditure authorization levels, review and oversight as they decentralize purchasing authority? And, what are the projected trends that will impact the success or failure of the decentralization issues over the next decade?

Gianakis, Gerasimos A.; Wang, XiaoHu

2000 Journal of Public Budgeting, Accounting & Financial Management

doi: 10.1108/JPBAFM-12-03-2000-B004

Recent public sector management reform efforts have focused on the decentralization of managerial discretion and the empowerment of operational managers. To what extent have purchasing functions been decentralized in municipal governments in the wake of these efforts? What are the organizational factors associated with the decentralization of purchasing? On the basis of a national survey of municipal governments in the United States, this research finds that decentralization of the responsibility for purchasing has been limited. The decentralization that has occurred is associated with decentralization of budgeting and personnel systems, an organization=s analytical capacity to employ administrative and analytical tools, and an organization=s commitment to and support of enhanced performance and accountability.

Pettijohn, Carole; Qiao, Yuhua

2000 Journal of Public Budgeting, Accounting & Financial Management

doi: 10.1108/JPBAFM-12-03-2000-B005

This article addresses some of the critical issues with respect to public procurement of information technology (IT). The article provides results from surveys of state public information managers and technology vendors who provide services to government to determine if IT procurements have improved in the ten years since the Kelman study on public procurements and suggests opportunities to improve public IT procurements.

Penska, Kenneth; Thai, Khi V.

2000 Journal of Public Budgeting, Accounting & Financial Management

doi: 10.1108/JPBAFM-12-03-2000-B006

The United States defense industry has had a long history of unethical and illegal business practices. Recent polls find that most Americans believe that their nation’s weapon acquisition system is one of the worst managed activities in the public or private sectors and the defense industry is neither efficient nor honestly managed. Although the defense acquisition process has been the subject of many reform efforts, it is reasonable to ask whether these reform efforts have had any success. The Defense Industry Initiative on Business Ethics and Conduct, commonly known as DII, is the defense industry’s selfgoverned program responding to the concern regarding ethical business practices in defense procurement. This study is to assess the Defense Industry Initiative on Business Ethics and Conduct in an attempt to find the perceived impact of this self-governed compliance program.