Journal of Public Budgeting, Accounting & Financial Management

1994 - 2024

Current editor(s): Dr Giuseppe Grossi

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Volume 32, issue 5, 2020

Government responses to the coronavirus in the United States: immediate remedial actions, rising debt levels and budgetary hangovers pp. 745-758

Philip G. Joyce and Aichiro Suryo Prabowo

Australia's COVID-19 public budgeting response: the straitjacket of neoliberalism pp. 759-770

Jane Andrew, Max Baker, James Guthrie and Ann Martin-Sardesai

Stretching the public purse: budgetary responses to COVID-19 in Canada pp. 771-783

Charles H. Cho and John Kurpierz

The accounting, budgeting and fiscal impact of COVID-19 on the United Kingdom pp. 785-795

David Heald and Ron Hodges

The South African government's response to COVID-19 pp. 797-811

Charl de Villiers, Dannielle Cerbone and Wayne Van Zijl

Financial resilience of English local government in the aftermath of COVID-19 pp. 813-823

Thomas Ahrens and Laurence Ferry

COVID-19 policy responses: reflections on governmental financial resilience in South Asia pp. 825-836

Bedanand Upadhaya, Chaminda Wijethilake, Pawan Adhikari, Kelum Jayasinghe and Thankom Arun

The Covid-19 pandemic and local government finance: Czechia and Slovakia pp. 837-846

Juraj Nemec and David Špaček

This time was different: the budgetary responses to the pandemic-induced crisis in Estonia pp. 847-854

Ringa Raudla and James W. Douglas

Reflections on the Austrian COVID-19 budgetary emergency measures and their potential to reconfigure the public financial management system pp. 855-864

Johann Seiwald and Tobias Polzer

Ideological and financial spaces of budgetary responses to COVID-19 lockdown strategies: comparative analysis of Russia and Ukraine pp. 865-874

Veronika Vakulenko, Igor Khodachek and Anatoli Bourmistrov

Constructing certainty through public budgeting: budgetary responses to the COVID-19 pandemic in Finland, Norway and Sweden pp. 875-887

Daniela Argento, Katarina Kaarbøe and Jarmo Vakkuri

Managing expectations with emotional accountability: making City Hospitals accountable during the COVID-19 pandemic in Turkey pp. 889-901

Istemi Demirag, Cemil Eren Fırtın and Ebru Tekin Bilbil

COVID-19 economic shocks and fiscal policy options for Ghana pp. 903-917

Komla D. Dzigbede and Rahul Pathak

Nigerian budgetary response to the COVID-19 pandemic and its shrinking fiscal space: financial sustainability, employment, social inequality and business implications pp. 919-928

Amanze Ejiogu, Obiora Okechukwu and Chibuzo Ejiogu

Analyzing the Chinese budgetary responses to COVID-19: balancing prevention and control with socioeconomic recovery pp. 929-937

Shaolong Wu and Muhua Lin

Budgetary responses to COVID-19: the case of South Korea pp. 939-947

Bong Hwan Kim

Budgetary responses to a global pandemic in Bosnia and Herzegovina pp. 949-956

Jelena Poljašević, Josipa Grbavac and Dragan Mikerević

Reconsidering public budgeting after the COVID-19 outbreak: key lessons and future challenges pp. 957-965

Eugenio Anessi-Pessina, Carmela Barbera, Cecilia Langella, Francesca Manes-Rossi, Alessandro Sancino, Mariafrancesca Sicilia and Ileana Steccolini

Volume 32, issue 4, 2020

University foundations: an examination of the extent of their mandatory disclosures on their webpages pp. 529-549

Maria Conesa, Domingo Martinez–Martinez, Javier Andrades and Manuel Larran

Individual auditor characteristics and audit quality: evidence from nonprofits in the US pp. 551-575

Nancy Chun Feng

The surveillance of a supreme audit institution on related party transactions pp. 577-603

Gustavo Cesário, Ricardo Lopes Cardoso and Renato Santos Aranha

Government funding and fundraising: an online experiment of nonprofit leader preferences and personality pp. 605-622

Mirae Kim and Dyana P. Mason

Public value budgeting: propositions for the future of budgeting pp. 623-637

Scott Douglas and Tom Overmans

Non-financial reporting formats in public sector organizations: a structured literature review pp. 639-669

Francesca Manes-Rossi, Giuseppe Nicolò and Daniela Argento

Bottom-up rather than top-down: evidence from Middle Eastern and North African educational institutions pp. 671-690

Osama Mah'd

Assessing fiscal distress in small county governments pp. 691-711

Craig S. Maher, Jae Won Oh and Wei-Jie Liao

The use of swaps by local administrations: the case of Italian regions, 2007–2014 pp. 713-727

Chiara Oldani and Giulia Fantini

The role of the INTOSAI Development Initiative (IDI) in strengthening the capacity and performance of supreme audit institutions in developing countries pp. 729-733

Einar Gørrissen

Volume 32, issue 3, 2020

The IPSASB's recent strategies: opportunities for academics and standard-setters pp. 315-319

Gwenda Jensen

Actors and the information flows in the Czech parliamentary budget debate pp. 321-338

Lucie Sedmihradská and Jan Kučera

Fund accounting and government-wide financial reporting during the Pre-IPSAS implementation era from a Nigerian experience pp. 339-358

Christopher Enyioma Alozie

Coverage of G4-indicators in GRI-sustainability reports by electric utilities pp. 359-378

Johannes Slacik and Dorothea Greiling

The analytical capacity of budgetary administrations: the case of the Euro area pp. 379-398

Yuliya Kasperskaya and Ramon Xifré

Budgetary practices in a Tanzanian University: Bourdieu's theory pp. 399-420

Tausi Ally Mkasiwa

The influence of parliamentarians on the development of financial management regulations for executive agencies pp. 421-438

Tjerk Budding and Jos Klink

Enacting “accountability in collaborative governance”: lessons in emergency management and earthquake recovery from the 2010–2011 Canterbury Earthquakes pp. 439-459

Kelum Jayasinghe, Christine M. Kenney, Raj Prasanna and Jerry Velasquez

Political competition as a motivation for earnings management close to zero: the case of Portuguese municipalities pp. 461-485

Augusta Ferreira, João Carvalho and Fátima Pinho

Allocating government budgets according to citizen preferences: a cross-national survey pp. 487-504

Nils Soguel, Eugenio Caperchione and Sandra Cohen

Time to rethink public sector accounting education? A practitioner’s perspective pp. 505-509

Jens Heiling

People in suits: a case study of empowerment and control in a non-profit UK organisation pp. 511-528

Roxana Corduneanu and Laura Lebec

Volume 32, issue 2, 2020

The problem of the fiscal common-pool: is there an overlap effect on state and local debt? pp. 137-157

Yu Shi and Rebecca Hendrick

(Re)descriptions of medical professional work: exploring accounting as a performative device within an emergency unit health-care context pp. 159-176

Cemil Eren Fırtın and Tom S. Karlsson

Leadership and performance in intermunicipal networks pp. 177-196

Denita Cepiku and Marco Mastrodascio

Going GAGAS for due process: examining Yellow Book standard participation pp. 197-216

Renee Flasher, Michelle Lau and Dara M. Marshall

Budget institutions and government effectiveness pp. 217-246

Momi Dahan and Michel Strawczynski

Determinants of mandatory disclosure compliance in Swedish municipalities pp. 247-265

Pierre Donatella

Empowering middle managers in social services using management control systems pp. 267-289

Per Nikolaj Bukh and Anne Kirstine Svanholt

Integrated reporting and change: evidence from public universities pp. 291-310

Silvia Iacuzzi, Andrea Garlatti, Paolo Fedele and Alessandro Lombrano

Volume 32, issue 1, 2019

Reforms and budgetary oversight roles in Tanzania pp. 1-25

Tausi Ally Mkasiwa

Why has growth of user fees and other nontraditional sources of local education revenues been so limited? Evidence from Colorado pp. 26-48

Thomas Downes and Kieran Killeen

The contents of the National Audit Office of Finland performance audits, 2001–2016 pp. 49-66

Pertti Ahonen and Juha Koljonen

Governance as integrity pp. 67-91

Maria do Rosário Da Veiga and Maria Major

Popular reporting: learning from the US experience pp. 92-113

Francesca Manes-Rossi, Natalia Aversano and Paolo Tartaglia Polcini

Coproduction and cost efficiency: a structured literature review pp. 114-135

Andrea Garlatti, Paolo Fedele, Silvia Iacuzzi and Grazia Garlatti Costa