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Accounting, Auditing & Accountability Journal

An Analysis of Municipal Budget Variances


Alan G. Mayper Michael Granof Gary Giroux
Article information:
To cite this document:
Alan G. Mayper Michael Granof Gary Giroux, (1991),"An Analysis of Municipal Budget Variances", Accounting, Auditing &
Accountability Journal, Vol. 4 Iss 1 pp.
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http://dx.doi.org/10.1108/09513579110003358
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Nik Nazli Nik Ahmad, Maliah Sulaiman, Norhayati Mohd. Alwi, (2003),"Are budgets useful? A survey of Malaysian
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Peter Armstrong, (1989),"Variance Reporting and the Delegation of Blame: A Case Study", Accounting, Auditing &
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This article has been cited by:

1. Bernardino Benito, Mara-Dolores Guillamn, Francisco Bastida. 2015. Budget Forecast Deviations in Municipal
Governments: Determinants and Implications. Australian Accounting Review 25:10.1111/auar.2015.25.issue-1, 45-70.
[CrossRef]
2. Eugenio Anessi-Pessina, Mariafrancesca Sicilia. 2015. Biased Budgeting in the Public Sector: Evidence from Italian Local
Governments. Local Government Studies 1. [CrossRef]
3. Gary Giroux, Andrew J McLelland. 2003. Governance structures and accounting at large municipalities. Journal of Accounting
and Public Policy 22, 203-230. [CrossRef]
4. Gary Giroux, David Shields. 1993. Accounting controls and bureaucratic strategies in municipal government. Journal of
Accounting and Public Policy 12, 239-262. [CrossRef]
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