Capital management
Advancing theory and practice
Bibliographic Data
| ID | 20201749 |
|---|---|
| Authors | Juita-elena Yusuf (0000-0003-3599-1417, Old Dominion University), Juita-Elena Wie Yusuf, Arwiphawee Srithongrung (Wichita State University) |
| Year | 2017 |
| Volume | 29 |
| Issue | 2 |
| Pages | 182-208 |
| Publication date | 2017-03-01 |
| Peer Reviewed | Yes |
| Open Access | Yes |
| Type | ARTICLE |
| Venue | Journal of Public Budgeting Accounting & Financial Management (JOURNAL) |
| Journal identifiers | ISSN: 1096-3367 • E-ISSN: 1945-1814 |
| Publisher | Emerald (PUBLISHER) |
| DOI | 10.1108/jpbafm-29-02-2017-b002 |
| OpenAlex | W2775547752 |
| Language | EN |
| Citations received | 2 |
| References cited | 63 |
This article highlights key aspects of capital management, including capital planning, capital budgeting, capital financing, decision making and capital spending outcomes. We provide a background discussion of public sector capital management, followed by a summary of the articles that comprise this symposium. Combined, these articles illustrate the complexity of and challenges to capital management at the state and local government levels. We discuss common themes that emerge from reading these articles as a collective symposium, including: (1) modest progress in applying and empirically testing theoretical frameworks; (2) the variety of actors and institutions; and (3) the deteriorating condition and poor performance of public infrastructure. We use the articles to illustrate gaps in the research and offer suggestions for future research on capital management theory and practice
Business · Economic capital · Economic growth · Economics · Financial capital · Human capital · Individual capital · Political science · Public economics · Computer Science · Fiscal Policy and Economic Growth · Local Government Finance and Decentralization · Public-Private Partnership Projects
Fiscal Institutions and Fiscal Performance
Time Discounting and Time Preference
What hath the gasb wrought? the utility of the new reporting model
Democratizing the capital budget planning and project selection process at the local level
Gasb statement 34 and the managerial accounting nexus
Beyond the public hearing
Strategy, priority-setting, and municipal capital budget reform
Adoption of a separate capital budget in local governments
Capital Management Practices in U. S. Counties
Paying for Locally Owned Roads
Rethinking Statewide Infrastructure Policies
Innovation in Public Finance
Management Capacity and State Municipal Bond Ratings
The Politics of Capital Investment
The influence of auditor term length and term limits on US state general obligation bond ratings
"The Science of "Muddling Through
Citizens and Resource Allocation
Are Computers Boosting Productivity? A Test of the Paradox in State Governments
| Unique citing works | 2 |
|---|---|
| Citations per year | 0,5 |
| Citation span | 2022 - 2022 (1) |
| Citation velocity | historical |
| Highly cited | No |
| Citation types | Neutral: 2 |