Journal of Public Budgeting, Accounting & Financial Management

1994 - 2025

Current editor(s): Dr Giuseppe Grossi

From Emerald Group Publishing Limited
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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, 2020

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

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