Journal of Public Budgeting, Accounting & Financial Management

1994 - 2026

Current editor(s): Dr Giuseppe Grossi

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2024, month December, vol 37

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

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

Reflections on public sector accrual accounting and reporting: a post-operative transplant view pp. 570-594

Mark Christensen, Sandra Cohen, Sheila Ellwood, Susan Newberry and Bradley Potter

2024, month October, vol 37

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

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

Robert J. Eger and Judith M. Hermis

2024, month September, vol 37

Contributing to Indonesia’s SDG achievement: disclosures of regional-owned enterprises pp. 273-295

Moni Wehelmina Muskanan, Carol Tilt, Kathy Rao and Rob Whait

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

Umesh Sharma and Amanpreet Kaur

Towards a wellbeing economy: reflections on wellbeing budgeting in New Zealand and Australia pp. 619-641

Jodie Moll, Soon Yong Ang, Chamara Kuruppu and Pawan Adhikari

2024, month June, vol 37

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

2024, month May, vol 37

Markets in absence of pricing and qualification mechanisms: past, present and future warnings pp. 717-737

Enrico Bracci, Cemil Eren Fırtın and Gustaf Kastberg Weichselberger

2024, month April, vol 37

Glocalizing sustainability: how accounting begins for sustainable development goals in city administration pp. 196-223

Mika Luhtala, Olga Welinder and Elina Vikstedt

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

2024, month March, vol 37

Public sector audit: new public management influences and eco-system driven reforms pp. 595-618

Carolyn J. Cordery and David Hay

2024, month February, vol 37

Sustainable development goals accounting and reporting for the “Other” sector pp. 350-360

Sumit Lodhia

2024, month January, vol 37

The integration of education for sustainable development into accounting education: stakeholders’ salience perspectives pp. 296-328

Huthaifa Al-Hazaima, Mary Low and Umesh Sharma

2024, month October, vol 36

Accountingization of the pandemic multiple: enactments of perceived completeness in accounting representations pp. 72-96

Cemil Eren Fırtın

2024, month September, vol 36

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

2024, month August, vol 36

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

2024, month July, vol 36

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

2024, month June, vol 36

The political economy of earnings management in municipally owned enterprises pp. 363-387

Harry Müller and Marcus Sidki

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

2024, month May, vol 36

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

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

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

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

2024, month February, vol 36

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

Do balanced budget practices of U.S. states make sense? Alternatives from the Eurozone pp. 217-233

James W. Douglas and Ringa Raudla

Reforming resistant KIPOs to achieve justice: can the judiciary system hybridise? pp. 580-596

Patrizio Monfardini, Silvia Macchia and Davide Eltrudis

2024, month January, vol 36

Toward sustainable governance with participatory budgeting pp. 1-19

Lotta-Maria Sinervo, Luca Bartocci, Pauliina Lehtonen and Carol Ebdon

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

The impact of inflation on local government fiscal health pp. 234-252

Christine R. Martell

Earnings management detection through budget execution. Insights from Greek municipalities pp. 320-342

Ioanna Malkogianni

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

2023, month December, vol 37

Co-creating sustainability performance accounts in cities via tinkering and bricolage pp. 156-174

Justyna Bekier and Cristiana Parisi

2023, month December, vol 36

A review of GASB No. 34 pp. 125-145

Joyce Njoroge, Lori Solsma and Kent Hu

Rules or capacity for the EU’s fiscal future? From Werner and McDougall to the present pp. 200-216

Christakis Georgiou

Raising interest rates was the wrong medicine pp. 253-266

Yeva Nersisyan and L. Randall Wray

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

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

2023, month September, vol 36

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

2023, month May, vol 36

Youth participation in environmental sustainability: insights from the Lisbon participatory budget pp. 20-39

Roberto Falanga

2023, month February, vol 36

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

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

2023, month January, vol 36

Determinants of sustainability of participatory budgeting: Slovak perspective pp. 60-80

Mária Murray Svidroňová, Martina Benzoni Baláž, Daniel Klimovský and Alena Kaščáková

2023, month December, vol 35

Properties of accrual accounts in public sector entities: evidence from the Italian National Health Service pp. 240-261

Claudio Columbano, Lucia Biondi and Enrico Bracci

2023, month November, vol 35

The formation of municipal risk management: a comparison of seven cities pp. 219-239

Kari Sippola, Jukka Pellinen, Antti Rautiainen, Toni Mättö and Vesa Voutilainen

Budget ratcheting in museums pp. 568-586

Niels Sandalgaard and Per Nikolaj Bukh

2023, month October, vol 35

Users in preparers' shoes: mobilizing the sense of belonging in popular report development in local governments pp. 199-218

Sandra Cohen and Sotirios Karatzimas

Internal auditor's interpersonal trust building: the Israeli public sector pp. 587-607

Yovav Eshet

Fraud analytics practices in public-sector transactions: a systematic review pp. 685-710

Adhi Alfian, Hamzah Ritchi and Zaldy Adrianto

2023, month September, vol 35

Governmental financial resilience during pandemics: the case of West Africa pp. 385-414

Jacob Agyemang, John Azure, Danson Kimani and Thankom Arun

2023, month August, vol 35

The use and perceived usefulness of public sector financial statements by politicians – evidence from Croatia pp. 180-198

Ivana Pajković, Nives Botica Redmayne and Vesna Vašiček

Expanding public sector performance measurement and management research with actor-centred approaches in new institutionalism pp. 608-620

Bernard Leca and Aziza Laguecir

The influence of internal audit departments on external municipal audit reports pp. 644-666

Catarina Lopes, Bruno Almeida, Joana Leite and Maria Morais

2023, month July, vol 35

Transition management strategies of confiscated mafia-type firms: the role of public administrations and nonprofit organizations pp. 121-139

Marco Bisogno

If managers feel safe, budget control becomes enabling. Evidence from a large local government organization in Sweden pp. 154-179

Tobias Johansson-Berg and Gabriella Wennblom

Changing the boundaries of public sector auditing pp. 417-430

Giuseppe Grossi, David Hay, Chamara Kuruppu and Daniel Neely

2023, month June, vol 35

Transparency in public administrations: a structured literature review pp. 537-567

Beatriz Cuadrado-Ballesteros, Ana-María Ríos and María-Dolores Guillamón

Creeping COVID catastrophe: the impact of COVID-19 on nonprofits by sector pp. 621-643

Melissa Intindola and Cari Burke-Kolehmainen

2023, month May, vol 35

Leave it in! Analyzing the responses to a proposal to remove governmental accounting from the certified public accountant examination pp. 667-684

Renee Flasher, Lydia Didia and Justyna Skomra

2023, month April, vol 35

Financial transparency, trust and willingness to pay in local governments of sub-Saharan Africa pp. 100-120

Redeemer Krah and Gerard Mertens

2023, month March, vol 35

Logics in situations of lower or higher “perceived control exposure”:the case of researchers pp. 78-99

Malin Härström

The influence of public sector audit digitalisation on local government budget planning: evidence from Brazil pp. 198-218

André Feliciano Lino, Ricardo Rocha de Azevedo and Guilherme Simões Belote

A retrospective overview of the Journal of Public Budgeting, Accounting and Financial Managementusing bibliometric analysis pp. 264-295

Gonca Güngör Göksu

2023, month February, vol 35

The role of integrated thinking in corporate governance during the COVID-19 crisis: perspectives from South Africa pp. 52-77

Lindani Myeza, Dusan Ecim and Warren Maroun

Searching for dialogue in public sector budgeting research: the case study of the JPBAFM pp. 141-171

Evgenii Aleksandrov and Sara Giovanna Mauro

Are CEOs rewarded for managerial ability? Evidence from nonprofit hospitals pp. 219-243

Huilan Zhang

An international comparative study of the audit and accountability arrangements of supreme audit institutions pp. 431-450

Laurence Ferry, Khalid Hamid and Paula Hebling Dutra