The state's annual spending plan is in whole based on what the state agencies and programs spent the year before. Some lawmakers want to change that and are pushing for performance-based budgeting, ...

MADISON — Gov. Scott Walker’s plan to provide new funding for the University of Wisconsin System based on its performance in measures such as graduation rate and job placement would subject the System ...

This paper examines the role of cost accounting in public financial management, focusing on budget credibility, performance-based budgeting, public procurement, and corruption detection. Despite ...

State and local governments across the U.S. are on the edge of a fiscal cliff, where rising expenditures and shrinking revenues collide. This crisis stems from growing public service demands and ...