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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 ().

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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 Downloads
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 Downloads
Mattias Haraldsson
The development of New Public Financial Management scholarship: from global warning to emerging warnings pp. 49-76 Downloads
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 Downloads
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 Downloads
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 Downloads
Bernt Arne Bertheussen
Silent resistance to organizational change – an Australian perspective pp. 156-174 Downloads
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 Downloads
Amanpreet Kaur, Daniela Argento, Umesh Sharma and Teerooven Soobaroyen
Co-creating sustainability performance accounts in cities via tinkering and bricolage pp. 156-174 Downloads
Justyna Bekier and Cristiana Parisi
Translating social sustainability goals into performance measurement practices pp. 175-195 Downloads
Daniela Argento, Sara Brorström and Giuseppe Grossi
Glocalizing sustainability: how accounting begins for sustainable development goals in city administration pp. 196-223 Downloads
Mika Luhtala, Olga Welinder and Elina Vikstedt
Board characteristics and Sustainable Development Goals disclosure: evidence from European state-owned enterprises pp. 224-253 Downloads
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 Downloads
Ivan Dionisijev and Zorica Bozhinovska Lazarevska
Contributing to Indonesia’s SDG achievement: disclosures of regional-owned enterprises pp. 273-295 Downloads
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 Downloads
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 Downloads
Charl de Villiers, Ruth Dimes and Matteo Molinari
Sustainable development goals accounting and reporting for the “Other” sector pp. 350-360 Downloads
Sumit Lodhia

Volume 37, issue 1, 2025

Strengthening the fight: is the adoption of IPSAS helping Latin America tackling corruption? pp. 1-24 Downloads
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 Downloads
Malul Azam and Geert Bouckaert
Perceived legitimacy of accounting reform in Latin America: the accountants’ perspective pp. 48-69 Downloads
Gabriela Molina Frisancho, Ricardo Rocha de Azevedo, Angélica Arroyo Morales and Patricia Siqueira Varela
Australian public universities’ response to COVID-19 pp. 70-85 Downloads
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 Downloads
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 Downloads
Gorana Roje, Eugenio Anessi-Pessina and Nives Botica Redmayne
The role of SAI in the context of war: evidence from Ukraine pp. 129-133 Downloads
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 Downloads
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 Downloads
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 Downloads
Kristina Frid, Elin K. Funck and Anna H. Glenngård
Accountingization of the pandemic multiple: enactments of perceived completeness in accounting representations pp. 72-96 Downloads
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 Downloads
Ann Martin-Sardesai, Paola Canestrini, Benedetta Siboni and Abeer Hassan
Reforming resistant KIPOs to achieve justice: can the judiciary system hybridise? pp. 580-596 Downloads
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 Downloads
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 Downloads
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 Downloads
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 Downloads
Sieun Park and Hiroko Kudo

Volume 36, issue 4, 2024

External auditors, policy transfer, accruals accounting and the United Nations pp. 389-416 Downloads
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 Downloads
Ana-María Ríos, María-Dolores Guillamón and Bernardino Benito
Regulated public accessibility to municipalities’ financial reports and bond interest cost pp. 445-470 Downloads
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 Downloads
Earl D. Benson and Barry R. Marks
Institutional fragmentation in United States protected area agencies and its impact on budget processes pp. 490-513 Downloads
Liza Khmara and Michael Touchton
The effect of debt intensity on the asymmetric cost behavior: empirical evidence from local governments pp. 514-535 Downloads
Sotirios Karatzimas, Vasilios Christos Naoum and Paschalis Seretis
Does the balance matter? The gender within government and municipal indebtedness pp. 536-560 Downloads
Roberto Cabaleiro and Enrique Buch

Volume 36, issue 3, 2023

Earnings management in local governments under a soft control regime pp. 277-295 Downloads
Ane Haugdal, Frode Kjærland, Levi Gårseth-Nesbakk and Are Oust
Mayor re-election and earnings management: evidence from Portuguese municipalities pp. 296-319 Downloads
Augusta Ferreira
Earnings management detection through budget execution. Insights from Greek municipalities pp. 320-342 Downloads
Ioanna Malkogianni
Proportional appropriation systems and financial statement quality in municipally owned entities: empirical evidence from Italy pp. 343-362 Downloads
Francesco Capalbo, Luca Galati, Claudio Lupi and Margherita Smarra
The political economy of earnings management in municipally owned enterprises pp. 363-387 Downloads
Harry Müller and Marcus Sidki

Volume 36, issue 2, 2023

A review of GASB No. 34 pp. 125-145 Downloads
Joyce Njoroge, Lori Solsma and Kent Hu
Financially supported nonprofits and IRS Form 990 expense reporting pp. 146-176 Downloads
Arthur Allen, Laurie Corradino and Brian McAllister
Gender-responsive budgeting implementation challenges: evidence from South Korea pp. 177-194 Downloads
Juan Pablo Martínez Guzmán
Rules or capacity for the EU’s fiscal future? From Werner and McDougall to the present pp. 200-216 Downloads
Christakis Georgiou
Do balanced budget practices of U.S. states make sense? Alternatives from the Eurozone pp. 217-233 Downloads
James W. Douglas and Ringa Raudla
The impact of inflation on local government fiscal health pp. 234-252 Downloads
Christine R. Martell
Raising interest rates was the wrong medicine pp. 253-266 Downloads
Yeva Nersisyan and L. Randall Wray

Volume 36, issue 1, 2023

Toward sustainable governance with participatory budgeting pp. 1-19 Downloads
Lotta-Maria Sinervo, Luca Bartocci, Pauliina Lehtonen and Carol Ebdon
Youth participation in environmental sustainability: insights from the Lisbon participatory budget pp. 20-39 Downloads
Roberto Falanga
Premises for sustainability – participatory budgeting as a way to construct collaborative innovation capacity in local government pp. 40-59 Downloads
Meri Pulkkinen, Lotta-Maria Sinervo and Kaisa Kurkela
Determinants of sustainability of participatory budgeting: Slovak perspective pp. 60-80 Downloads
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 Downloads
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 Downloads
Michael Touchton, Stephanie McNulty and Brian Wampler
Page updated 2025-05-31