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). Access Statistics for this journal.
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Volume 34, issue 6, 2022
- Earnings management in public-sector organizations: a structured literature review pp. 1-25
- Marco Bisogno and Pierre Donatella
- Capital expenditure deviations in a fragmented municipal context – the case of the Swedish municipal water and sewerage sector pp. 26-45
- Mattias Haraldsson
- Balancing between accountability and autonomy: the impact and relevance of public steering mechanisms within higher education pp. 46-68
- Tomi J. Kallio, Kirsi-Mari Kallio, Mira Huusko, Riitta Pyykkö and Jussi Kivistö
- An appraisal of financial indicators for local government: a structured literature review pp. 69-94
- Silvia Iacuzzi
- Do non-financial performance and accrual-based cost information affect public sector budgeting? pp. 95-116
- Makoto Kuroki and Katsuhiro Motokawa
- Reporting on COVID-19 – or not? Annual report disclosure of the pandemic as a subsequent event pp. 117-136
- Pierre Donatella, Mattias Haraldsson and Torbjörn Tagesson
- “What is going on in the ‘big tent’?” Current developments in (new) institutional theory and performance measurement and management research pp. 137-145
- Tobias Polzer
- Does fiscal decentralization promote economic growth? An empirical approach to the study of China and India pp. 146-167
- Yinghua Jin and Mark Rider
- Accounting as rhetorical devices during the COVID-19 pandemic: evidence from Australian universities pp. 168-192
- Zahirul Hoque, Kate Mai and Esin Ozdil
- Vernacular budgeting and accounting routines – a longitudinal constructive case study pp. 193-209
- Toni Mättö, Marko Järvenpää, Pekka Peura, Merja Kangasjärvi and Harri Lehtinen
- Budget transparency and financial sustainability pp. 210-234
- Beatriz Cuadrado-Ballesteros and Marco Bisogno
- To build or not to build? Mobilization of uncertainty arguments in public decision-making on private megaprojects pp. 235-262
- Peeter Peda and Eija Vinnari
- Financial accounting information presented with infographics: does it improve financial reporting understandability? pp. 263-295
- Sandra Cohen, Francesca Manes Rossi, Xenia Mamakou and Isabel Brusca
Volume 34, issue 5, 2021
- Localizing the Sustainable Development Goals: a managerial perspective pp. 583-601
- Enrico Guarini, Elisa Mori and Elena Zuffada
- Analyzing smart cities' reporting: do they report “smart”? pp. 602-621
- Sandra Cohen and Sotirios Karatzimas
- Rankings for smart city dialogue? Opening up a critical scrutiny pp. 622-643
- Evgenii Aleksandrov, Elena Dybtsyna, Giuseppe Grossi and Anatoli Bourmistrov
- Visualising and calculating the smart city: a dialogue perspective pp. 644-664
- Olga Trunova, Igor Khodachek and Aleksandr Khodachek
- Smartness and thinking infrastructure: an exploration of a city becoming smart pp. 665-688
- Tomas Träskman
Volume 34, issue 4, 2022
- PMM and beyond – reflections on the paper “new developments in institutional research on performance measurement and management in the public sector” pp. 501-511
- Jarmo Vakkuri
- Earnings management in municipal firms: evidence from Portugal pp. 512-533
- Luís Serra Coelho
- Performance management change: discourses at play in an Italian university pp. 534-556
- Francesca Manes-Rossi, Rosanna Spanò, Ann Martin-Sardesai and James Guthrie
- Developing “place leadership” when hierarchical accountability is omnipresent: the case of English sub-national government pp. 557-565
- Laurence Ferry and Mark Sandford
- Public auditing practice in Iran: objectives and scopes pp. 566-576
- Farzaneh Jalali and Salam Abdollahzade
Volume 34, issue 3, 2022
- New developments in institutional research on performance measurement and management in the public sector pp. 353-369
- Sven Modell
- Ambiguity in public sector performance measurement: a systematic literature review pp. 370-390
- Chiara Oppi, Cristina Campanale and Lino Cinquini
- Collaborative public service provision archetypes in healthcare emergencies: a case of COVID-19 administration in Sri Lanka pp. 391-410
- Kelum Jayasinghe, Chandana Wijesinghe, Chaminda Wijethilake and Raj Prasanna
- Performance management and hybridization of healthcare – case of the accountable care organization pp. 411-429
- Petra Kokko and Harri Laihonen
- The Crown land accounting dilemma in New South Wales local government pp. 430-445
- Igor Ivannikov, Brian Dollery and Leopold Bayerlein
- Are federal single audit reports of internal control weaknesses a useful tool for evaluating management? The case of charter schools pp. 446-463
- Jean Ryberg Bradley, Dana A. Forgione and Joel E. Michalek
- The interest cost of split-rated municipal bonds before and after Moody's recalibration in 2010 pp. 464-487
- Earl Benson and Barry R. Marks
- Sustainability reporting at EU level: leading by example? pp. 488-497
- Katharina Bryan
Volume 34, issue 2, 2020
- Internal auditing in the public sector: a systematic literature review and future research agenda pp. 189-209
- Michail Nerantzidis, Michail Pazarskis, George Drogalas and Stergios Galanis
- The impact of relative CEO compensation on not-for-profit contributions pp. 210-237
- Stacey Kaden, Gary Peters, Juan Manuel Sanchez and Gary M. Fleischman
- The professionalization of financial planning in Australia: an institutional logics perspective pp. 238-256
- Daniel W. Richards, Sarath Lal Ukwatte Jalathge and Prem W. Senarath Yapa
- Does regulatory enforcement improve continuing disclosure? The municipal securities market case of the Municipalities Continuing Disclosure Cooperation (MCDC) initiative pp. 257-291
- Yulianti Abbas and Craig L. Johnson
- Austerity and budget execution: control versus flexibility pp. 292-309
- Ringa Raudla and James W. Douglas
- Managing quality of cost information in clinical costing: evidence across seven countries pp. 310-329
- Christopher S. Chapman, Anja Kern, Aziza Laguecir, Gerardine Doyle, Nathalie Angelé-Halgand, Allan Hansen, Frank G.H. Hartmann, Ceu Mateus, Paolo Perego, Vera Winter and Wilm Quentin
- An empirical analysis of capital assets condition ratio in local governments: the case of Florida counties pp. 330-346
- Xiaoheng Wang and Can Chen
- The main challenges of Public Sector Accounting reforms and World Bank's Public Sector Accounting and Reporting (PULSAR) Program pp. 347-352
- Dmitri Gourfinkel
Volume 34, issue 1, 2020
- Accounting for unstable environments in the public sector: managing post-COVID-19 times pp. 1-26
- Francisco Bastida, Enrico Bracci and Zahirul Hoque
- Dialogical turn of accounting and accountability integrated reporting in non-profit and public-sector organisations pp. 27-51
- Ülle Pärl, Elina Paemurru, Kristjan Paemurru and Helen Kivisoo
- Integrating non-financial performance indicators in budget documents: the continuing search of Dutch municipalities pp. 52-66
- Tjerk Budding, Bram Faber and Martijn Schoute
- Decentralization, resource splitting and budgetary process: an empirical study pp. 67-95
- A B M Mahbub Alam and Manzurul Alam
- Examining bribery in Papua New Guinea's public sector: forms and accountability implications pp. 96-119
- Samson Tiki, Belinda Luke and Janet Mack
- Accounting can support a “sustainable” corruption network: a case analysis pp. 120-138
- Silvia Pilonato
- The integration of risk and performance management: the role of boundary objects pp. 139-161
- Enrico Bracci, Giorgia Gobbo and Luca Papi
- International donors as enablers of institutional change in turbulent times? pp. 162-185
- Veronika Vakulenko
Volume 33, issue 5, 2021
- Examining year-end spending spikes in the European Economic Area: a comparative study of procurement contracts pp. 513-532
- Clifford P. McCue, Eric Prier and Ryan J. Lofaro
- Heritage assets in financial reporting: a critical analysis of the IPSASB's consultation paper pp. 533-551
- Lucia Biondi, Fabio Giulio Grandis and Giorgia Mattei
- Does municipal fiscal distress hinder inter-municipal cooperation? pp. 552-574
- Matteo Bocchino and Emanuele Padovani
- The elephant in the dark: the social origins of research in nonprofit financial management pp. 575-598
- Zakhar Berkovich and Elizabeth A.M. Searing
- Financial sustainability in Malaysian public universities: coping with or embracing change? pp. 599-617
- Suaniza Mamat, Nik Nazli Nik Ahmad and Julia Mohd Said
- Advancing capital project management pp. 618-634
- Andrew J. Grandage
- Legislative budgetary power and fiscal discipline in the euro area pp. 635-661
- Moira Catania, Mark Baimbridge and Ioannis Litsios
Volume 33, issue 4, 2021
- Sustainability measures and earnings management: evidence from Greek municipalities pp. 365-386
- Sandra Cohen and Ioanna Malkogianni
- Municipal financial vulnerability in pandemic crises: a framework for analysis pp. 387-408
- Emanuele Padovani, Silvia Iacuzzi, Susana Jorge and Liliana Pimentel
- Unrecognized assets created by public-sector investments in health and social services pp. 409-426
- Deborah Milinkovic, Jeremiah Hurley, Arthur Sweetman, David Feeny, Jean-Éric Tarride, Christopher J. Longo and Susan McCracken
- Linguistic tone of management discussion and analysis disclosures and the municipal debt market pp. 427-446
- Kevin T. Rich, Brent L. Roberts and Jean X. Zhang
- Accountability in times of exception: an exploratory study of account-giving practices during the early stages of the COVID-19 pandemic in Italy pp. 447-467
- Michele Andreaus, Leonardo Rinaldi, Caterina Pesci and Andrea Girardi
- Strategic management accounting in the public sector context: the case of the Swedish Transport Administration pp. 468-486
- Linda Höglund, Mikael Holmgren Caicedo, Maria Mårtensson and Fredrik Svärdsten
- Reputation and financial reporting in Finnish public organizations pp. 487-511
- Antti Rautiainen and Vilma Luoma-aho
Volume 33, issue 3, 2021
- Governance and accountability in hybrid organizations – past, present and future pp. 245-260
- Jarmo Vakkuri, Jan-Erik Johanson, Nancy Chun Feng and Filippo Giordano
- Political connections, media impact and state-owned enterprises: an empirical analysis on corporate financial performance pp. 261-288
- Alessandro Giosi and Marco Caiffa
- Social impact and performance measurement systems in an Italian social enterprise: a participatory action research project pp. 289-313
- Ericka Costa and Michele Andreaus
- In control we trust!? Exploring formal control configurations for municipally owned corporations pp. 314-342
- Tobias Alexander Krause and Martyna Daria Swiatczak
- “A little bit of everything?” Conceptualising performance measurement in hybrid public sector organisations through a literature review pp. 343-363
- Lode De Waele, Tobias Polzer, Arjen van Witteloostuijn and Liselore Berghman
Volume 33, issue 2, 2020
- Holding the government to account for its finances: the “Unsung” heroes of the UK parliament scrutiny unit pp. 109-113
- Laurence Ferry, Larry Honeysett and Henry Midgley
- The institutionalization of public sector accounting reforms: the role of pilot entities pp. 114-137
- Susana Jorge, Sónia P. Nogueira and Nuno Ribeiro
- Governmental accounting reforms at a time of crisis: the Italian governmental accounting harmonization pp. 138-156
- Riccardo Mussari, Denita Cepiku and Daniela Sorrentino
- International tax competition and foreign direct investment in the Asia–Pacific region: a panel data analysis pp. 157-176
- Chengwei Xu and Alfred Wu
- A performance-based budget in the judiciary: allocation of resources and performance variability in first instance courts. An analysis of three case studies pp. 177-206
- Federica Viapiana
- Budgeting under public scrutiny: tracing the justification work of stakeholder groups in the controversy of an Olympic candidature pp. 207-233
- Kai Michael Krauss, Anna Sandäng and Eric Karlsson
- The future of auditing research in the public sector pp. 234-242
- David Hay and Carolyn J. Cordery
Volume 33, issue 1, 2020
- Emerging fiscal health and governance concerns resulting from COVID-19 challenges pp. 1-11
- Maarten de Jong and Alfred T. Ho
- “Whatever it takes”: first budgetary responses to the COVID-19 pandemic in France pp. 12-23
- Charles H. Cho, Tiphaine Jérôme and Jonathan Maurice
- Taiwan's budgetary responses to COVID-19: the use of special budgets pp. 24-32
- Wei-Jie Liao, Nai-Ling Kuo and Shih-Hsien Chuang
- The COVID-19 pandemic: a challenge for US nonprofits' financial stability pp. 33-46
- Andrew F. Johnson, Beth M. Rauhaus and Kathryn Webb-Farley
- The Italian response to the economic and health crises: a budgetary comparison pp. 47-55
- Denita Cepiku, Benedetta Marchese and Marco Mastrodascio
- Fiscal and monetary response to the COVID-19 pandemic in India pp. 56-68
- Justina Jose, Priyanka Mishra and Rahul Pathak
- Pakistan: making a “COVID budget” in a struggling economy pp. 69-77
- Marium Ashfaq and Mohsin Bashir
- Egyptian budgetary responses to COVID-19 and their social and economic consequences pp. 78-86
- Emad M. Elkhashen, Ahmed Sarhan and Amanze Ejiogu
- Fiscal resilience of Russia's regions in the face of COVID-19 pp. 87-94
- Vladimir Klimanov, Sofia Kazakova, Anna Mikhaylova and Aliya Safina
- Burning the buffer: New Zealand's budgetary response to COVID-19 pp. 95-105
- Ian Ball
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