Journal of Public Budgeting, Accounting & Financial Management

1994 - 2025

Current editor(s): Dr Giuseppe Grossi

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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

Sustainable strategic targets, sustainability indicators and sustainability reporting: the case of port authorities pp. 175-192

Flavio Abate, Marco Bisogno and Francesca Citro

Volume 37, issue 3, 2025

Public value and public sector accountability in New Zealand pp. 363-392

Umesh Sharma and Amanpreet Kaur

Capital structure of special-purpose governments pp. 393-414

Robert J. Eger and Judith M. Hermis

Research on the balanced scorecard for government entities: a literature review pp. 415-440

Rúben Silva Barros

Does performance change budgets? Punctuated equilibrium, performance, and the budget for juvenile justice in an American state pp. 441-457

Elaine Yi Lu, Robert Hines and Katherine Willoughby

Sensemaking and bricolage during crises: the role of sustainability pp. 458-477

Sandra Cohen, María-Dolores Guillamón, Irvine Lapsley and Geraldine Robbins

Adding more science to the craft: improving citizens’ understanding through popular financial reporting pp. 478-499

Hyewon Kang, Gang Chen and Luis Felipe Luna-Reyes

Mapping the landscape of popular reporting research: a structured literature review pp. 500-526

Nia Pramita Sari and Irwan Taufiq Ritonga

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, 2024

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, 2023

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, 2024

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