Journal of Public Budgeting, Accounting & Financial Management

1994 - 2025

Current editor(s): Dr Giuseppe Grossi

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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

Elisa Bonollo

Consolidated financial statement information and group reporting in the central government: a user-oriented approach pp. 28-51

Lasse Olavi Oulasvirta

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

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

Malin Härström

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

Redeemer Krah and Gerard Mertens

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

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

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

Sandra Cohen and Sotirios Karatzimas

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

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

Volume 35, issue 5, 2023

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

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

Budget ratcheting in museums pp. 568-586

Niels Sandalgaard and Per Nikolaj Bukh

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

Yovav Eshet

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

Bernard Leca and Aziza Laguecir

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

Melissa Intindola and Cari Burke-Kolehmainen

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

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

Renee Flasher, Lydia Didia and Justyna Skomra

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

Adhi Alfian, Hamzah Ritchi and Zaldy Adrianto

Volume 35, issue 4, 2023

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

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

Laurence Ferry, Khalid Hamid and Paula Hebling Dutra

Supreme audit institutions in Europe: synergies, institutional transparency, gender equality and sustainability engagement pp. 451-473

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

Georgia Kontogeorga and Anna Papapanagiotou

Actorhood of the European Court of Auditors: a visual analysis pp. 493-514

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

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

Tobias Polzer, Pawan Adhikari, Cong Phuong Nguyen and Levi Gårseth-Nesbakk

Budget systems and post-pandemic economic resilience in developing countries pp. 333-353

Komla D. Dzigbede, Rahul Pathak and Sombo Muzata

Contingency factors and budget actors' behaviour during COVID-19: the case of Uganda pp. 354-384

Stephen Korutaro Nkundabanyanga, Kelum Jayasinghe, Ernest Abaho and Kenneth Mugambe

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

Jacob Agyemang, John Azure, Danson Kimani and Thankom Arun

Volume 35, issue 2, 2023

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

Evgenii Aleksandrov and Sara Giovanna Mauro

Audit report construction: public sector organisation perspectives within a non-financial information context pp. 172-191

Angela Hecimovic and Nonna Martinov-Bennie

Whither monetary values of public cultural, heritage and scientific collections for financial reporting purposes pp. 192-197

Garry D. Carnegie and Eiichiro Kudo

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

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

Huilan Zhang

The effects of public service motivation, risk propensity and risk perception on defensive decision-making in public administrations pp. 244-263

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

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

Alexander Kroll

The IPSAS implementation and the use and usefulness of accounting information: a comparative analysis in the Iberian Peninsula pp. 12-40

Patrícia Gomes, Isabel Brusca, Maria J. Fernandes and Estela Vilhena

Technology transfer performance of public research institutes: the case of Romania pp. 41-64

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

John Gill and Umesh Sharma

Evaluating NGO accounting and reporting practices in a developing economy: the case for reforms pp. 73-94

Neeveditah Pariag-Maraye, Teerooven Soobaroyen, Oren Mooneeapen and Oorvashi Panchoo

Loss aversion and risk propensity in public budgeting pp. 95-114

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

Michalis Bekiaris and Antonia Markogiannopoulou

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, 2021

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