Journal of Public Budgeting, Accounting & Financial Management
1994 - 2025
Current editor(s): Dr Giuseppe Grossi From Emerald Group Publishing Limited Bibliographic data for series maintained by Emerald Support (). Access Statistics for this journal.
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Volume 37, issue 6, 2025
- Navigating accounting reforms: a qualitative comparative analysis of accrual implementation in Italian local governments pp. 1-27

- Gioacchino Benfante, Alessandro Casali, Isabella Mozzoni and Marco Ferretti
- Financial and non-financial performance measurement at the municipal group level – Evidence from municipal budgets in Sweden pp. 28-48

- Mattias Haraldsson
- The development of New Public Financial Management scholarship: from global warning to emerging warnings pp. 49-76

- Fabiana Roberto, Giuseppe Grossi, James Guthrie and Giorgia Mattei
- Addressing gender (in)equality in the health sector: gender-responsive budgeting as an accounting process for creating public value pp. 77-102

- Paola Canestrini, Giovanna Galizzi and Benedetta Siboni
- How accounting continues: 25 years of building a management control infrastructure in a Swedish municipality pp. 103-128

- Roland Almqvist and Niklas Wällstedt
- Institutional logics and soft budget constraints: a study of financial management practices at a public university faculty pp. 129-155

- Bernt Arne Bertheussen
- Silent resistance to organizational change – an Australian perspective pp. 156-174

- Mamun Billah, Ann Martin-Sardesai and Zahir Uddin Ahmed
Volume 37, issue 2, 2024
- “Everything, everywhere, all at once”: the role of accounting and reporting in achieving sustainable development goals pp. 137-155

- Amanpreet Kaur, Daniela Argento, Umesh Sharma and Teerooven Soobaroyen
- Co-creating sustainability performance accounts in cities via tinkering and bricolage pp. 156-174

- Justyna Bekier and Cristiana Parisi
- Translating social sustainability goals into performance measurement practices pp. 175-195

- Daniela Argento, Sara Brorström and Giuseppe Grossi
- Glocalizing sustainability: how accounting begins for sustainable development goals in city administration pp. 196-223

- Mika Luhtala, Olga Welinder and Elina Vikstedt
- Board characteristics and Sustainable Development Goals disclosure: evidence from European state-owned enterprises pp. 224-253

- Raffaela Casciello, Marco Maffei and Fiorenza Meucci
- Enhancing sustainable progress: an analysis of supreme audit institutions' performance audits and information disclosure practices pp. 254-272

- Ivan Dionisijev and Zorica Bozhinovska Lazarevska
- Contributing to Indonesia’s SDG achievement: disclosures of regional-owned enterprises pp. 273-295

- Moni Wehelmina Muskanan, Carol Tilt, Kathy Rao and Rob Whait
- The integration of education for sustainable development into accounting education: stakeholders’ salience perspectives pp. 296-328

- Huthaifa Al-Hazaima, Mary Low and Umesh Sharma
- Determinants, mechanisms and consequences of UN SDGs reporting by universities: conceptual framework and avenues for future research pp. 329-349

- Charl de Villiers, Ruth Dimes and Matteo Molinari
- Sustainable development goals accounting and reporting for the “Other” sector pp. 350-360

- Sumit Lodhia
Volume 37, issue 1, 2025
- Strengthening the fight: is the adoption of IPSAS helping Latin America tackling corruption? pp. 1-24

- Aluska Ramos de Lira, Michel Richard Chagas Cruz and Susana Jorge
- Performance-based budgeting reform and evolution of performance information quality: empirical analysis of Indonesia pp. 25-47

- Malul Azam and Geert Bouckaert
- Perceived legitimacy of accounting reform in Latin America: the accountants’ perspective pp. 48-69

- Gabriela Molina Frisancho, Ricardo Rocha de Azevedo, Angélica Arroyo Morales and Patricia Siqueira Varela
- Australian public universities’ response to COVID-19 pp. 70-85

- Md Moazzem Hossain, Md Mustafizur Rahaman, Md Jahidur Rahman, Aklema Choudhury Lema and Abeer Hassan
- The cost of noise: noise pollution and nonprofit expenses pp. 86-108

- Tahmina Ahmed, Mohammad Maruf Hasan, Jerome Niyirora and Gregory D. Saxton
- Information needs for managing fixed public sector assets: an exploratory analysis in South-Eastern Europe pp. 109-128

- Gorana Roje, Eugenio Anessi-Pessina and Nives Botica Redmayne
- The role of SAI in the context of war: evidence from Ukraine pp. 129-133

- Igor Lyutyy, Veronika Vakulenko, Vitalina Zaichykova and Ihor Stefaniuk
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
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