Journal of Public Budgeting, Accounting & Financial Management
1994 - 2024
Current editor(s): Dr Giuseppe Grossi From Emerald Group Publishing Limited Bibliographic data for series maintained by Emerald Support (feeds@emerald.com). Access Statistics for this journal.
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Volume 36, issue 6, 2024
- Performance management and measurement impacts on universities: (re)viewing the past, present and future pp. 1-25
- James Guthrie, Francesca Manes-Rossi, Rebecca Levy Orelli and Vincenzo Sforza
- Conceptualising performance in public services co-production: from ideas to measures in neighbourhood watch schemes pp. 26-46
- Daniela Sorrentino, Pasquale Ruggiero, Alessandro Braga and Riccardo Mussari
- Understanding collaboration beyond contracting: the relationship between inter-organizational collaboration and hard/soft control pp. 47-71
- Kristina Frid, Elin K. Funck and Anna H. Glenngård
- Accountingization of the pandemic multiple: enactments of perceived completeness in accounting representations pp. 72-96
- Cemil Eren Fırtın
Volume 36, issue 5, 2024
- Accounting for Knowledge-intensive Public Organizations: challenges represented by COVID-19 to achieve Sustainable Development Goals pp. 561-579
- Ann Martin-Sardesai, Paola Canestrini, Benedetta Siboni and Abeer Hassan
- Reforming resistant KIPOs to achieve justice: can the judiciary system hybridise? pp. 580-596
- Patrizio Monfardini, Silvia Macchia and Davide Eltrudis
- Network effectiveness in healthcare and the impact of the COVID-19 pandemic: connecting the dots pp. 597-616
- Chiara Oppi, Cristiana Cattaneo and Giovanna Galizzi
- Telework and job satisfaction in knowledge-intensive public organizations: a quali-quantitative analysis from an environmental protection agency in Italy pp. 617-635
- Giorgio Giacomelli, Nora Annesi and Marta Barbieri
- How to manage sustainability in healthcare organizations? A processing map to include the ESG strategy pp. 636-659
- Federica Bosco, Chiara Di Gerio, Gloria Fiorani and Giulia Stola
- Cultural institutions as knowledge-intensive public organisations (KIPOs) and their role: how digitalisation can change them providing sustainable and accessible public services pp. 660-684
- Sieun Park and Hiroko Kudo
Volume 36, issue 4, 2024
- External auditors, policy transfer, accruals accounting and the United Nations pp. 389-416
- Kim Moloney, Gwenda Jensen and Rayna Stoycheva
- The influence of local government transparency on the implementation of the sustainable development goals in municipalities pp. 417-444
- Ana-María Ríos, María-Dolores Guillamón and Bernardino Benito
- Regulated public accessibility to municipalities’ financial reports and bond interest cost pp. 445-470
- Yunshil Cha, Catherine Plante and Linda Ragland
- The impact of the Tax Cuts and Jobs Act on the true interest cost of bank-qualified tax-exempt bond issues pp. 471-489
- Earl D. Benson and Barry R. Marks
- Institutional fragmentation in United States protected area agencies and its impact on budget processes pp. 490-513
- Liza Khmara and Michael Touchton
- The effect of debt intensity on the asymmetric cost behavior: empirical evidence from local governments pp. 514-535
- Sotirios Karatzimas, Vasilios Christos Naoum and Paschalis Seretis
- Does the balance matter? The gender within government and municipal indebtedness pp. 536-560
- Roberto Cabaleiro and Enrique Buch
Volume 36, issue 3, 2023
- Earnings management in local governments under a soft control regime pp. 277-295
- Ane Haugdal, Frode Kjærland, Levi Gårseth-Nesbakk and Are Oust
- Mayor re-election and earnings management: evidence from Portuguese municipalities pp. 296-319
- Augusta Ferreira
- Earnings management detection through budget execution. Insights from Greek municipalities pp. 320-342
- Ioanna Malkogianni
- Proportional appropriation systems and financial statement quality in municipally owned entities: empirical evidence from Italy pp. 343-362
- Francesco Capalbo, Luca Galati, Claudio Lupi and Margherita Smarra
- The political economy of earnings management in municipally owned enterprises pp. 363-387
- Harry Müller and Marcus Sidki
Volume 36, issue 2, 2023
- A review of GASB No. 34 pp. 125-145
- Joyce Njoroge, Lori Solsma and Kent Hu
- Financially supported nonprofits and IRS Form 990 expense reporting pp. 146-176
- Arthur Allen, Laurie Corradino and Brian McAllister
- Gender-responsive budgeting implementation challenges: evidence from South Korea pp. 177-194
- Juan Pablo Martínez Guzmán
- Rules or capacity for the EU’s fiscal future? From Werner and McDougall to the present pp. 200-216
- Christakis Georgiou
- Do balanced budget practices of U.S. states make sense? Alternatives from the Eurozone pp. 217-233
- James W. Douglas and Ringa Raudla
- The impact of inflation on local government fiscal health pp. 234-252
- Christine R. Martell
- Raising interest rates was the wrong medicine pp. 253-266
- Yeva Nersisyan and L. Randall Wray
Volume 36, issue 1, 2023
- Toward sustainable governance with participatory budgeting pp. 1-19
- Lotta-Maria Sinervo, Luca Bartocci, Pauliina Lehtonen and Carol Ebdon
- Youth participation in environmental sustainability: insights from the Lisbon participatory budget pp. 20-39
- Roberto Falanga
- Premises for sustainability – participatory budgeting as a way to construct collaborative innovation capacity in local government pp. 40-59
- Meri Pulkkinen, Lotta-Maria Sinervo and Kaisa Kurkela
- Determinants of sustainability of participatory budgeting: Slovak perspective pp. 60-80
- Mária Murray Svidroňová, Martina Benzoni Baláž, Daniel Klimovský and Alena Kaščáková
- Participatory budgeting in francophone Africa: a comparative perspective between Benin and Niger pp. 81-104
- Philippe J.C. Lassou, Mladen Ostojic, Jacky Ulrich Barboza and Olayinka Moses
- Participatory budgeting and well-being: governance and sustainability in comparative perspective pp. 105-123
- Michael Touchton, Stephanie McNulty and Brian Wampler
Volume 35, issue 6, 2023
- Negative effects of the adoption of accrual accounting in the public sector: a systematic literature review and future prospects pp. 1-27
- Elisa Bonollo
- Consolidated financial statement information and group reporting in the central government: a user-oriented approach pp. 28-51
- Lasse Olavi Oulasvirta
- The role of integrated thinking in corporate governance during the COVID-19 crisis: perspectives from South Africa pp. 52-77
- Lindani Myeza, Dusan Ecim and Warren Maroun
- Logics in situations of lower or higher “perceived control exposure”:the case of researchers pp. 78-99
- Malin Härström
- Financial transparency, trust and willingness to pay in local governments of sub-Saharan Africa pp. 100-120
- Redeemer Krah and Gerard Mertens
- Transition management strategies of confiscated mafia-type firms: the role of public administrations and nonprofit organizations pp. 121-139
- Marco Bisogno
- If managers feel safe, budget control becomes enabling. Evidence from a large local government organization in Sweden pp. 154-179
- Tobias Johansson-Berg and Gabriella Wennblom
- The use and perceived usefulness of public sector financial statements by politicians – evidence from Croatia pp. 180-198
- Ivana Pajković, Nives Botica Redmayne and Vesna Vašiček
- Users in preparers' shoes: mobilizing the sense of belonging in popular report development in local governments pp. 199-218
- Sandra Cohen and Sotirios Karatzimas
- The formation of municipal risk management: a comparison of seven cities pp. 219-239
- Kari Sippola, Jukka Pellinen, Antti Rautiainen, Toni Mättö and Vesa Voutilainen
- Properties of accrual accounts in public sector entities: evidence from the Italian National Health Service pp. 240-261
- Claudio Columbano, Lucia Biondi and Enrico Bracci
Volume 35, issue 5, 2023
- Transparency in public administrations: a structured literature review pp. 537-567
- Beatriz Cuadrado-Ballesteros, Ana-María Ríos and María-Dolores Guillamón
- Budget ratcheting in museums pp. 568-586
- Niels Sandalgaard and Per Nikolaj Bukh
- Internal auditor's interpersonal trust building: the Israeli public sector pp. 587-607
- Yovav Eshet
- Expanding public sector performance measurement and management research with actor-centred approaches in new institutionalism pp. 608-620
- Bernard Leca and Aziza Laguecir
- Creeping COVID catastrophe: the impact of COVID-19 on nonprofits by sector pp. 621-643
- Melissa Intindola and Cari Burke-Kolehmainen
- The influence of internal audit departments on external municipal audit reports pp. 644-666
- Catarina Lopes, Bruno Almeida, Joana Leite and Maria Morais
- Leave it in! Analyzing the responses to a proposal to remove governmental accounting from the certified public accountant examination pp. 667-684
- Renee Flasher, Lydia Didia and Justyna Skomra
- Fraud analytics practices in public-sector transactions: a systematic review pp. 685-710
- Adhi Alfian, Hamzah Ritchi and Zaldy Adrianto
Volume 35, issue 4, 2023
- Changing the boundaries of public sector auditing pp. 417-430
- Giuseppe Grossi, David Hay, Chamara Kuruppu and Daniel Neely
- An international comparative study of the audit and accountability arrangements of supreme audit institutions pp. 431-450
- Laurence Ferry, Khalid Hamid and Paula Hebling Dutra
- Supreme audit institutions in Europe: synergies, institutional transparency, gender equality and sustainability engagement pp. 451-473
- Andreea Hancu-Budui and Ana Zorio-Grima
- Auditing ethics and corruption: οld challenges and new trends for Supreme audit institutions in turbulent times pp. 474-492
- Georgia Kontogeorga and Anna Papapanagiotou
- Actorhood of the European Court of Auditors: a visual analysis pp. 493-514
- Timur Uman, Daniela Argento, Giorgia Mattei and Giuseppe Grossi
- The supreme audit institution in the Republic of North Macedonia – two decades of building public trust pp. 515-535
- Ivan Dionisijev, Zorica Bozhinovska Lazarevska, Marina Trpeska and Atanasko Atanasovski
Volume 35, issue 3, 2022
- Adoption of the International Public Sector Accounting Standards in emerging economies and low-income countries: a structured literature review pp. 309-332
- Tobias Polzer, Pawan Adhikari, Cong Phuong Nguyen and Levi Gårseth-Nesbakk
- Budget systems and post-pandemic economic resilience in developing countries pp. 333-353
- Komla D. Dzigbede, Rahul Pathak and Sombo Muzata
- Contingency factors and budget actors' behaviour during COVID-19: the case of Uganda pp. 354-384
- Stephen Korutaro Nkundabanyanga, Kelum Jayasinghe, Ernest Abaho and Kenneth Mugambe
- Governmental financial resilience during pandemics: the case of West Africa pp. 385-414
- Jacob Agyemang, John Azure, Danson Kimani and Thankom Arun
Volume 35, issue 2, 2022
- Searching for dialogue in public sector budgeting research: the case study of the JPBAFM pp. 141-171
- Evgenii Aleksandrov and Sara Giovanna Mauro
- Audit report construction: public sector organisation perspectives within a non-financial information context pp. 172-191
- Angela Hecimovic and Nonna Martinov-Bennie
- Whither monetary values of public cultural, heritage and scientific collections for financial reporting purposes pp. 192-197
- Garry D. Carnegie and Eiichiro Kudo
- The influence of public sector audit digitalisation on local government budget planning: evidence from Brazil pp. 198-218
- André Feliciano Lino, Ricardo Rocha de Azevedo and Guilherme Simões Belote
- Are CEOs rewarded for managerial ability? Evidence from nonprofit hospitals pp. 219-243
- Huilan Zhang
- The effects of public service motivation, risk propensity and risk perception on defensive decision-making in public administrations pp. 244-263
- Fabienne-Sophie Schäfer, Bernhard Hirsch and Christian Nitzl
- A retrospective overview of the Journal of Public Budgeting, Accounting and Financial Managementusing bibliometric analysis pp. 264-295
- Gonca Güngör Göksu
Volume 35, issue 1, 2022
- Behavioral and institutional performance management theories are popular. Here is why we need to add a relational perspective pp. 1-11
- Alexander Kroll
- The IPSAS implementation and the use and usefulness of accounting information: a comparative analysis in the Iberian Peninsula pp. 12-40
- Patrícia Gomes, Isabel Brusca, Maria J. Fernandes and Estela Vilhena
- Technology transfer performance of public research institutes: the case of Romania pp. 41-64
- Maria Huian, Marco Bisogno and Marilena Mironiuc
- Public sector financial management in New Zealand central government: the role of public sector accountants pp. 65-72
- John Gill and Umesh Sharma
- Evaluating NGO accounting and reporting practices in a developing economy: the case for reforms pp. 73-94
- Neeveditah Pariag-Maraye, Teerooven Soobaroyen, Oren Mooneeapen and Oorvashi Panchoo
- Loss aversion and risk propensity in public budgeting pp. 95-114
- Eric Litton
- Enterprise resource planning system reforms of European Union member states in association with central government accrual accounting and IPSAS adoption pp. 115-140
- Michalis Bekiaris and Antonia Markogiannopoulou
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