ABSTRACT
Contents Introduction ..................................................................................................... 306 Literature on Revenue Forecasting in Local Governments ............................... 306
Revenue Forecasting and the Budgetary Process ......................................307 Revenue Forecasting Techniques Used and Evaluated .............................307 Revenue Forecasting Accuracy ................................................................ 308 Participation in Revenue Forecasting Process .......................................... 309
Research Questions .......................................................................................... 309 Survey Data Collection and Research Methods ............................................... 309 Descriptive Characteristics of Finance Directors and Th eir Cities .....................310 Revenue Forecasting Function ..........................................................................312 Revenue Forecasting and the Budgetary Process ...............................................312
Revenue Forecasting Techniques Used ..............................................................314 Evaluating Revenue Forecasting Processes and Techniques ...................... 315
Revenue Forecasting Accuracy .......................................................................... 317 Rating the Current Revenue Forecasting Practices ............................................ 317 Participation in the Revenue Forecasting Process .............................................. 319 Summary and Conclusion.................................................................................322 References .........................................................................................................323
