local budgeting in oregon
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Although 19th century America offers a natural experiment in government accounting practices and voluminous original records still exist, a review of the literature on the period's state and local government accounting finds few secondary articles and almost no contemporary literature before 1875. After that, reformers, decrying the municipal accounting practices of their time, wrote profusely so that some secondary studies of that literature exist. The governmental financial records of the 1800s varied in quality from excellent to scandalous and would, if properly sampled and described, not only fill the gaps in our knowledge of 19th century government accounting and fiscal policy, but would also allow study of the causes and effects of many alternative measurement and reporting struct...
... doubleentry techniques and a degree of budgeting. He advised tracking public funds through 17 accou...In Portland, Oregon, accounting was so lax and the public so inattenti...
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...An administrative framework of program budgeting and marginal analysis would provide more bang for ... have a mandate to meet the needs of local populations with limited resources (Lomas, Veenstr... priority-setting exercise is that of Oregon. As has been well documented, however, this initia...
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... such policy priorities as global budgeting for hospitals, controls on the acquisition of expe...He appropriated both local authority and voluntary hospitals, placing them un... that may be pursued by other states is Oregon's explicit, rule-based rationing approach which ha...