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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).

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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 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

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 Downloads
Elisa Bonollo
Consolidated financial statement information and group reporting in the central government: a user-oriented approach pp. 28-51 Downloads
Lasse Olavi Oulasvirta
The role of integrated thinking in corporate governance during the COVID-19 crisis: perspectives from South Africa pp. 52-77 Downloads
Lindani Myeza, Dusan Ecim and Warren Maroun
Logics in situations of lower or higher “perceived control exposure”:the case of researchers pp. 78-99 Downloads
Malin Härström
Financial transparency, trust and willingness to pay in local governments of sub-Saharan Africa pp. 100-120 Downloads
Redeemer Krah and Gerard Mertens
Transition management strategies of confiscated mafia-type firms: the role of public administrations and nonprofit organizations pp. 121-139 Downloads
Marco Bisogno
If managers feel safe, budget control becomes enabling. Evidence from a large local government organization in Sweden pp. 154-179 Downloads
Tobias Johansson-Berg and Gabriella Wennblom
The use and perceived usefulness of public sector financial statements by politicians – evidence from Croatia pp. 180-198 Downloads
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 Downloads
Sandra Cohen and Sotirios Karatzimas
The formation of municipal risk management: a comparison of seven cities pp. 219-239 Downloads
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 Downloads
Claudio Columbano, Lucia Biondi and Enrico Bracci

Volume 35, issue 5, 2023

Transparency in public administrations: a structured literature review pp. 537-567 Downloads
Beatriz Cuadrado-Ballesteros, Ana-María Ríos and María-Dolores Guillamón
Budget ratcheting in museums pp. 568-586 Downloads
Niels Sandalgaard and Per Nikolaj Bukh
Internal auditor's interpersonal trust building: the Israeli public sector pp. 587-607 Downloads
Yovav Eshet
Expanding public sector performance measurement and management research with actor-centred approaches in new institutionalism pp. 608-620 Downloads
Bernard Leca and Aziza Laguecir
Creeping COVID catastrophe: the impact of COVID-19 on nonprofits by sector pp. 621-643 Downloads
Melissa Intindola and Cari Burke-Kolehmainen
The influence of internal audit departments on external municipal audit reports pp. 644-666 Downloads
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 Downloads
Renee Flasher, Lydia Didia and Justyna Skomra
Fraud analytics practices in public-sector transactions: a systematic review pp. 685-710 Downloads
Adhi Alfian, Hamzah Ritchi and Zaldy Adrianto

Volume 35, issue 4, 2023

Changing the boundaries of public sector auditing pp. 417-430 Downloads
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 Downloads
Laurence Ferry, Khalid Hamid and Paula Hebling Dutra
Supreme audit institutions in Europe: synergies, institutional transparency, gender equality and sustainability engagement pp. 451-473 Downloads
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 Downloads
Georgia Kontogeorga and Anna Papapanagiotou
Actorhood of the European Court of Auditors: a visual analysis pp. 493-514 Downloads
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 Downloads
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 Downloads
Tobias Polzer, Pawan Adhikari, Cong Phuong Nguyen and Levi Gårseth-Nesbakk
Budget systems and post-pandemic economic resilience in developing countries pp. 333-353 Downloads
Komla D. Dzigbede, Rahul Pathak and Sombo Muzata
Contingency factors and budget actors' behaviour during COVID-19: the case of Uganda pp. 354-384 Downloads
Stephen Korutaro Nkundabanyanga, Kelum Jayasinghe, Ernest Abaho and Kenneth Mugambe
Governmental financial resilience during pandemics: the case of West Africa pp. 385-414 Downloads
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 Downloads
Evgenii Aleksandrov and Sara Giovanna Mauro
Audit report construction: public sector organisation perspectives within a non-financial information context pp. 172-191 Downloads
Angela Hecimovic and Nonna Martinov-Bennie
Whither monetary values of public cultural, heritage and scientific collections for financial reporting purposes pp. 192-197 Downloads
Garry D. Carnegie and Eiichiro Kudo
The influence of public sector audit digitalisation on local government budget planning: evidence from Brazil pp. 198-218 Downloads
André Feliciano Lino, Ricardo Rocha de Azevedo and Guilherme Simões Belote
Are CEOs rewarded for managerial ability? Evidence from nonprofit hospitals pp. 219-243 Downloads
Huilan Zhang
The effects of public service motivation, risk propensity and risk perception on defensive decision-making in public administrations pp. 244-263 Downloads
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 Downloads
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 Downloads
Alexander Kroll
The IPSAS implementation and the use and usefulness of accounting information: a comparative analysis in the Iberian Peninsula pp. 12-40 Downloads
Patrícia Gomes, Isabel Brusca, Maria J. Fernandes and Estela Vilhena
Technology transfer performance of public research institutes: the case of Romania pp. 41-64 Downloads
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 Downloads
John Gill and Umesh Sharma
Evaluating NGO accounting and reporting practices in a developing economy: the case for reforms pp. 73-94 Downloads
Neeveditah Pariag-Maraye, Teerooven Soobaroyen, Oren Mooneeapen and Oorvashi Panchoo
Loss aversion and risk propensity in public budgeting pp. 95-114 Downloads
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 Downloads
Michalis Bekiaris and Antonia Markogiannopoulou
Page updated 2024-12-23