Get 20M+ Full-Text Papers For Less Than $1.50/day. Start a 14-Day Trial for You or Your Team.

Learn More →

Symposium introduction

Symposium introduction J. OF PUBLIC BUDGETING, ACCOUNTING & FINANCIAL MANAGEMENT, 17(4), 522-573 WINTER 2005 SYMPOSIUM ON THE MANAGEMENT AND POLICY OF STATE AND LOCAL GOVERNMENT REVENUE FORECASTING Editor: Christopher G. Reddick Copyright © 2005 by PrAcademics Press J. OF PUBLIC BUDGETING, ACCOUNTING & FINANCIAL MANAGEMENT, 17(4), 523-526 WINTER 2005 Christopher G. Reddick* This symposium focuses on the management and policy of state and local government revenue forecasting in the United States. Revenue forecasting is important since the revenue estimate drives the budgetary process. If forecasters under estimate or over estimate revenue, this will have an adverse impact on services and programs that state and local governments offer. With most of these governments having balanced budget requirements, there is additional pressure for more accurate estimates. The literature on revenue forecasting in the public sector is sparse. Most of the research is conducted during times of fiscal stress. This may be attributed to the technical nature of the forecast. In this symposium, the argument is made that the forecast is more than merely producing a technical estimate; management and policy are critical factors that go into forecasting. The articles in this symposium were chosen because of their focus on management and policy. Sun’s http://www.deepdyve.com/assets/images/DeepDyve-Logo-lg.png Journal of Public Budgeting, Accounting & Financial Management Emerald Publishing

Symposium introduction

Download PDF
6 pages

Loading next page...
 
/lp/emerald-publishing/symposium-introduction-ViQsPxXY50
Publisher
Emerald Publishing
Copyright
Copyright © Emerald Group Publishing Limited
ISSN
1096-3367
DOI
10.1108/JPBAFM-17-04-2005-B005
Publisher site
See Article on Publisher Site

Abstract

J. OF PUBLIC BUDGETING, ACCOUNTING & FINANCIAL MANAGEMENT, 17(4), 522-573 WINTER 2005 SYMPOSIUM ON THE MANAGEMENT AND POLICY OF STATE AND LOCAL GOVERNMENT REVENUE FORECASTING Editor: Christopher G. Reddick Copyright © 2005 by PrAcademics Press J. OF PUBLIC BUDGETING, ACCOUNTING & FINANCIAL MANAGEMENT, 17(4), 523-526 WINTER 2005 Christopher G. Reddick* This symposium focuses on the management and policy of state and local government revenue forecasting in the United States. Revenue forecasting is important since the revenue estimate drives the budgetary process. If forecasters under estimate or over estimate revenue, this will have an adverse impact on services and programs that state and local governments offer. With most of these governments having balanced budget requirements, there is additional pressure for more accurate estimates. The literature on revenue forecasting in the public sector is sparse. Most of the research is conducted during times of fiscal stress. This may be attributed to the technical nature of the forecast. In this symposium, the argument is made that the forecast is more than merely producing a technical estimate; management and policy are critical factors that go into forecasting. The articles in this symposium were chosen because of their focus on management and policy. Sun’s

Journal

Journal of Public Budgeting, Accounting & Financial Management – Emerald Publishing

Published: Mar 1, 2005

There are no references for this article.