Journal of Public Budgeting, Accounting & Financial Management

1994 - 2026

Current editor(s): Dr Giuseppe Grossi

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2022, month December, vol 35

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

2022, month November, vol 35

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

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

2022, month October, vol 35

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

2022, month September, vol 35

Public sector financial management in New Zealand central government: the role of public sector accountants pp. 65-72

John Gill and Umesh Sharma

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

Garry D. Carnegie and Eiichiro Kudo

2022, month August, vol 35

Auditing ethics and corruption: οld challenges and new trends for Supreme audit institutions in turbulent times pp. 474-492

Georgia Kontogeorga and Anna Papapanagiotou

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

2022, month July, vol 35

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

2022, month June, vol 35

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

Angela Hecimovic and Nonna Martinov-Bennie

2022, month March, vol 35

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

2022, month February, vol 35

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

Timur Uman, Daniela Argento, Giorgia Mattei and Giuseppe Grossi

2022, month October, vol 34

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

2022, month June, vol 34

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

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

Public auditing practice in Iran: objectives and scopes pp. 566-576

Farzaneh Jalali and Salam Abdollahzade

Visualising and calculating the smart city: a dialogue perspective pp. 644-664

Olga Trunova, Igor Khodachek and Aleksandr Khodachek

2022, month May, vol 34

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

2022, month March, vol 34

Accounting as rhetorical devices during the COVID-19 pandemic: evidence from Australian universities pp. 168-192

Zahirul Hoque, Kate Mai and Esin Ozdil

Smartness and thinking infrastructure: an exploration of a city becoming smart pp. 665-688

Tomas Träskman

2022, month February, vol 34

“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

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

2022, month January, vol 34

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

The Crown land accounting dilemma in New South Wales local government pp. 430-445

Igor Ivannikov, Brian Dollery and Leopold Bayerlein

Rankings for smart city dialogue? Opening up a critical scrutiny pp. 622-643

Evgenii Aleksandrov, Elena Dybtsyna, Giuseppe Grossi and Anatoli Bourmistrov

2021, month December, vol 35

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

Andreea Hancu-Budui and Ana Zorio-Grima

2021, month September, vol 35

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

2021, month December, vol 34

Ambiguity in public sector performance measurement: a systematic literature review pp. 370-390

Chiara Oppi, Cristina Campanale and Lino Cinquini

Performance management and hybridization of healthcare – case of the accountable care organization pp. 411-429

Petra Kokko and Harri Laihonen

2021, month November, vol 34

Accounting for unstable environments in the public sector: managing post-COVID-19 times pp. 1-26

Francisco Bastida, Enrico Bracci and Zahirul Hoque

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

Sustainability reporting at EU level: leading by example? pp. 488-497

Katharina Bryan

2021, month October, vol 34

An appraisal of financial indicators for local government: a structured literature review pp. 69-94

Silvia Iacuzzi

An empirical analysis of capital assets condition ratio in local governments: the case of Florida counties pp. 330-346

Xiaoheng Wang and Can Chen

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

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

2021, month September, vol 34

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

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

The main challenges of Public Sector Accounting reforms and World Bank's Public Sector Accounting and Reporting (PULSAR) Program pp. 347-352

Dmitri Gourfinkel

Developing “place leadership” when hierarchical accountability is omnipresent: the case of English sub-national government pp. 557-565

Laurence Ferry and Mark Sandford

2021, month August, vol 34

Capital expenditure deviations in a fragmented municipal context – the case of the Swedish municipal water and sewerage sector pp. 26-45

Mattias Haraldsson

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

2021, month July, vol 34

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

Austerity and budget execution: control versus flexibility pp. 292-309

Ringa Raudla and James W. Douglas

2021, month June, vol 34

Earnings management in public-sector organizations: a structured literature review pp. 1-25

Marco Bisogno and Pierre Donatella

2021, month May, vol 34

New developments in institutional research on performance measurement and management in the public sector pp. 353-369

Sven Modell

2021, month February, vol 34

Integrating non-financial performance indicators in budget documents: the continuing search of Dutch municipalities pp. 52-66

Tjerk Budding, Bram Faber and Martijn Schoute

2021, month January, vol 34

International donors as enablers of institutional change in turbulent times? pp. 162-185

Veronika Vakulenko

2021, month June, vol 33

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

2021, month May, vol 33

The elephant in the dark: the social origins of research in nonprofit financial management pp. 575-598

Zakhar Berkovich and Elizabeth A.M. Searing

2021, month April, vol 33

Municipal financial vulnerability in pandemic crises: a framework for analysis pp. 387-408

Emanuele Padovani, Silvia Iacuzzi, Susana Jorge and Liliana Pimentel

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

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

2021, month March, vol 33

Governance and accountability in hybrid organizations – past, present and future pp. 245-260

Jarmo Vakkuri, Jan-Erik Johanson, Nancy Chun Feng and Filippo Giordano

“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

Sustainability measures and earnings management: evidence from Greek municipalities pp. 365-386

Sandra Cohen and Ioanna Malkogianni

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

Does municipal fiscal distress hinder inter-municipal cooperation? pp. 552-574

Matteo Bocchino and Emanuele Padovani

2021, month February, vol 33

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

2021, month January, vol 33

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