Journal of Public Budgeting, Accounting & Financial Management

1994 - 2026

Current editor(s): Dr Giuseppe Grossi

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2026, month September, vol 38

When accounting becomes material: managing resource scarcity and patient flow in healthcare organizations pp. 230-253

Sofia Hellqvist, Monika Kurkkio and Amanda Curry

2026, month June, vol 38

Artificial intelligence in public sector accounting information systems: adoption or resistance among accountants and auditors? pp. 61-80

Natalia Alonso-Morales and Alejandro Saez-Martín

Do heritage recognition and disclosure matter? Evidence from university students pp. 81-100

Fabio-Cosimo Calò, Eugenio Anessi-Pessina and Cecilia Langella

Debiasing budget judgment: experimental evidence from politicians and civil servants pp. 450-472

Tom Overmans

Toward co-creation: institutional arrangements in climate participatory budgeting pp. 682-707

Seeun Ryu, Jiseul Kim and Elnaz Chitsazzadeh

Towards a greener archipelago: strengthening Indonesia’s environmental quality through fiscal transfers pp. 708-725

Tri Marhendra Rahardyan, Muhammad Rafi Bakri and Candra Hapsari Susilo

2026, month May, vol 38

Sustainability reporting by Dutch hospitals: important themes are addressed, but metrics are lacking pp. 572-590

Vera Marchien Wilhelmina van Schie and Tjerk Budding

How do state-owned enterprises (SOEs) prioritise and disclose the sustainable development goals (SDGs): evidence from South Africa pp. 591-631

Kayla Hosiosky, Lindani Myeza and Gary Marques

2026, month April, vol 38

Understanding public participatory budgeting behavior: how cognitive biases shape public budget preferences pp. 395-411

Wenbin Li, Jia Yang and Xiaoxuan Chen

Goals and budgets: an exploratory study of sequencing in budget simulation engagement pp. 431-449

Frankline Muthomi

2026, month March, vol 38

Towards legitimacy: board members’ perceptions of transparency, accountability and effectiveness in Spanish Regional Audit Institutions pp. 42-60

América Álvarez-Domínguez M.ª, Anxo Calvo-Silvosa, David Ortiz-Rodríguez and Antonio Manuel López-Hernández

Climate (in)justice: decolonizing public sector climate accountability and accounting in and for the majority world pp. 541-571

Soon Yong Ang, Danture Wickramasinghe and Chandana Alawattage

An examination of environmental disclosure practices in the non-profit sector: do UK NGOs walk the green talk ? pp. 632-659

David Mchembere, Dafydd Mali, Rexford Attah-Boakye, Danson Kimani, Kweku Adams and Alex Suta

2026, month February, vol 38

Integrated reporting in the public sector: an exploratory analysis of public value disclosure pp. 20-41

Marisa Agostini, Ferdinando Di Carlo and Sara Giovanna Mauro

The Tower of Babel of public sector accounting: heritage assets under management contracts in the Brazilian context pp. 346-364

Isielli Mayara Barzotto Martins Tierling, Henrique Portulhak, Susana Jorge and Patricia Siqueira Varela

Public procurement scandals and trust in government during COVID-19: a case study for the Czech Republic, Slovakia and Poland pp. 365-383

Michal Plaček, Juraj Nemec, Markéta Šumpíková, Paweł Mikołajczak and Robert Skikiewicz

Behavioral responses to fiscal rules: evidence from Czech municipalities pp. 490-507

Lucie Sedmihradská and Markéta Arltová

What drives decarbonization accountability? Evidence from Indonesian local governments pp. 660-681

Habib Muhammad Shahib, Rahmat Syarif, Muhammad Chaerul and Nadya Daulay

2026, month January, vol 38

Digital transformations in public sector accounting, auditing and accountability: palliative or panacea? pp. 1-16

Rosanna Spanò, Sanjaya Kuruppu, Delfina Gomes and Silvia Iacuzzi

Mapping the landscape of accounting research in charitable organizations: a bibliometric and systematic literature review pp. 265-298

Sandra Cohen, Michail Nerantzidis and Stylianos Efstratios Vatis

The influence of government budgets for anti-corruption efforts and government effectiveness on national transparency levels pp. 318-345

Supawadee Moss and Wonlop Writthym Buachoom

2026, month October

Microfinance sustainability amid gender inequalities in G20 emerging economies: the role of female board representation and voice and accountability pp. 1-24

Kuldeep Singh and Arpita Sharma

Discretion, rotational programs and reported corruption in public procurement: an analysis of Italian municipalities pp. 1-27

Diletta Vito, Daniele Tammaro and Giuseppe D’Onza

Power, inclusion and the role of SMEs in European public procurement pp. 1-27

Natalia Arias, Manuel J. García Rodríguez and Ana Yetano

Digital transformation and workforce resilience in social enterprises: governance for crisis readiness pp. 1-27

Md. Abu Hasnat, Khandakar Kamrul Hasan and Hissan Khandakar

Exploring the local government accounting literacy of accounting teachers in a developing country pp. 1-31

Ririn Susanti, Irwan Taufiq Ritonga and Nia Pramita Sari

2026, month September

Government accounting practices and social SDG achievements in the EU pp. 1-23

Sandra Cohen, Antonia Markogiannopoulou and Thekla Paraponti

Unpacking nonprofit organizational resilience: toward a typology of response strategies pp. 1-23

Trang Hoang, Elizabeth Searing, Craig Maher and Josué Mulumba Katchy

2025, month December, vol 38

Collaboration challenges in multidisciplinary audit teams for public sector assurance pp. 1-19

Angela Hecimovic

Digital transformation – the panacea for Indonesian railway pp. 197-215

Muhammad Muttaqin

Appointing the auditor-general: political control and audit transparency in Ghana pp. 299-317

Sewornu Kobla Afadzinu

Citizen evaluation of school districts: performance, budgeting and partisanship pp. 412-430

Carla Flink, Xiaoyang Xu and Kenneth J. Meier

Understanding the use of cost information in decision-making: a quasi-experimental approach with municipal public managers pp. 473-489

Giseli Pereira Sarmento da Silva, Ariel Behr and Carla Bonato Marcolin

Fiscal footprint: the relationship between city greenhouse gas emissions and local government budgets pp. 522-540

Jidong Zhang, Katheryn Zielinski and Rajarshi Aroskar

2025, month November, vol 38

Aligning back-end systems with front-end services: configurations of financial management information systems and e-services provision pp. 87-110

André Carlos Busanelli de Aquino and André Feliciano Lino

When digitalisation enhances public (in)efficiency pp. 180-196

Sara Moggi, Alessandro Zardini and Cecilia Rossignoli

2025, month September, vol 38

Digitalisation in proximity health care services in Italy: an analysis upon possible different trajectories and the key role of both GPs and patients pp. 17-35

Gianluca Antonucci and Antonio D’Andreamatteo

Information technology, public audits and the challenges for the state audit office of Vietnam pp. 216-236

Phuong Thi Nguyen and Michael Kend

Exploring the potential of machine learning to reduce administrative burden in participatory budgeting: a case study of Seoul pp. 237-264

Bokyong Shin

2025, month August, vol 38

Propensity factors of artificial intelligence technology adoption by public sector auditors pp. 59-86

Enrico Bracci, Mouhcine Tallaki and Javis Ebua Otia

Robotic process automation: implementation in a multi-municipal water supply and sanitation company pp. 156-179

Adelaide Martins, Ana Paula Silva, Delfina Gomes and Diogo Cruz

2025, month April, vol 38

Assessing the effect of digitalisation on a public “self-servicing” service pp. 111-133

Andrea Garlatti, Silvia Iacuzzi, Rubens Pauluzzo and Elisabetta Pericolo

2025, month March, vol 38

Digital innovations for public sector accounting reforms: comparative insights from collaborative efforts pp. 36-58

Michalis Bekiaris, Antonia Markogiannopoulou, Thekla Paraponti and Foteini Spanou

Digital transformation and the accounting for intangible assets in the public sector pp. 134-155

Jens Heiling

2025, month November, vol 37

Social equity in public budgeting: an analysis of Maryland’s counties pp. 413-427

Juan Pablo Martínez Guzmán, Laura Beachley and John C. Ronquillo

2025, month October, vol 37

Dirty air, empty coffers? Nonprofit donations and volunteering in the context of severe air pollution pp. 324-353

Michelle Benson, Chao Guo, Daniel G. Neely and Gregory D. Saxton

Sustainability reporting: can we avoid another triumph of hope over experience? pp. 354-369

Maarten de Jong

Connecting the dots: from SDGs to well-being pp. 393-412

Sandra Cohen, Xenia J. Mamakou, Francesca Manes Rossi and Isabel Brusca

2025, month September, vol 37

Intermediaries in strategic procurement: opportunities and obstacles for public organizations pp. 244-262

Sanna Charlotte Eklund

A case of unwillingness to adopt an international accounting standard: lease accounting in Finnish municipalities pp. 286-301

Veera Anttila and Lasse Olavi Oulasvirta

The relationship between management control systems and strategy: how management control systems are designed and used in the public policy context of Dutch ministries pp. 302-323

Roderick Fitz Verploegh, Tjerk Budding and Mattheus Wassenaar

Accrual-based IPSAS and effectiveness of government debt management policy: evidence from developing economies pp. 645-675

Yosra Gafsi

Understanding factors associated with the decision not to bid – empirical tests and strategies for improving public procurement pp. 676-695

Emily Boykin, Clifford McCue, Christopher L. Atkinson and Eric Prier

2025, month August, vol 37

Non-financial reporting for accountability in the public healthcare sector: a structured literature review pp. 220-243

Martina Pisarra and Marta Marsilio

Fiscal resilience, fiscal sustainability and social infrastructure expenditure: the impact of social spending on fiscal health in Austrian local governments pp. 263-285

Tatjana Neuhuber, Michael Getzner and Johann Bröthaler

Does fiscal autonomy always fuel financial health in local governments? A cross-country analysis pp. 370-392

Silvia Iacuzzi, Emanuele Padovani and Paola Canestrini

2025, month July, vol 37

Determinants of compliance with accrual-based IPSAS in the local government of Ghana pp. 696-716

Eric Kwaku Attefah, Augusta Ferreira and Patrícia Gomes

2025, month June, vol 37

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

Flavio Abate, Marco Bisogno and Francesca Citro

Governance quality and the sustainable development goals: an assessment in Europe pp. 193-219

Marco Bisogno, Beatriz Cuadrado Ballesteros, Francesca Manes Rossi and Noemi Peña Miguel

Introduction to the development of new public financial management scholarship: from global warning to emerging warnings pp. 529-545

James Guthrie and Giuseppe Grossi

2025, month May, vol 37

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

Mamun Billah, Ann Martin-Sardesai and Zahir Uddin Ahmed

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

2025, month April, vol 37

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

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

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

2025, month March, vol 37

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

2025, month February, vol 37

Financial and non-financial performance measurement at the municipal group level – Evidence from municipal budgets in Sweden pp. 28-48

Mattias Haraldsson

“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

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

Rúben Silva Barros

2025, month January, vol 37

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

Translating social sustainability goals into performance measurement practices pp. 175-195

Daniela Argento, Sara Brorström and Giuseppe Grossi

Global warnings and the role of national filters in shaping formal governance of university performance pp. 546-569

Anatoli Bourmistrov, Toomas Haldma, Kirsi-Mari Kallio, Inger Johanne Pettersen and Matti Skoog