Journal of Public Budgeting, Accounting & Financial Management

1994 - 2026

Current editor(s): Dr Giuseppe Grossi

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2020, month December, vol 34

The integration of risk and performance management: the role of boundary objects pp. 139-161

Enrico Bracci, Giorgia Gobbo and Luca Papi

2020, month October, vol 34

Examining bribery in Papua New Guinea's public sector: forms and accountability implications pp. 96-119

Samson Tiki, Belinda Luke and Janet Mack

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

2020, month September, vol 34

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

Decentralization, resource splitting and budgetary process: an empirical study pp. 67-95

A B M Mahbub Alam and Manzurul Alam

2020, month August, vol 34

Does fiscal decentralization promote economic growth? An empirical approach to the study of China and India pp. 146-167

Yinghua Jin and Mark Rider

2020, month June, vol 34

Accounting can support a “sustainable” corruption network: a case analysis pp. 120-138

Silvia Pilonato

2020, month December, vol 33

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

2020, month November, vol 33

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

The COVID-19 pandemic: a challenge for US nonprofits' financial stability pp. 33-46

Andrew F. Johnson, Beth M. Rauhaus and Kathryn Webb-Farley

Fiscal and monetary response to the COVID-19 pandemic in India pp. 56-68

Justina Jose, Priyanka Mishra and Rahul Pathak

Burning the buffer: New Zealand's budgetary response to COVID-19 pp. 95-105

Ian Ball

The future of auditing research in the public sector pp. 234-242

David Hay and Carolyn J. Cordery

2020, month October, vol 33

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 Italian response to the economic and health crises: a budgetary comparison pp. 47-55

Denita Cepiku, Benedetta Marchese and Marco Mastrodascio

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

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

Political connections, media impact and state-owned enterprises: an empirical analysis on corporate financial performance pp. 261-288

Alessandro Giosi and Marco Caiffa

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

2020, month August, vol 33

In control we trust!? Exploring formal control configurations for municipally owned corporations pp. 314-342

Tobias Alexander Krause and Martyna Daria Swiatczak

2020, month July, vol 33

Social impact and performance measurement systems in an Italian social enterprise: a participatory action research project pp. 289-313

Ericka Costa and Michele Andreaus

2020, month November, vol 32

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

Komla D. Dzigbede and Rahul Pathak

2020, month October, vol 32

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

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

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 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

2020, month September, vol 32

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

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

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

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

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

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

Bong Hwan Kim

2020, month August, vol 32

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

Mirae Kim and Dyana P. Mason

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

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

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

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

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

2020, month July, vol 32

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

Gwenda Jensen

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

Tjerk Budding and Jos Klink

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

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

Roxana Corduneanu and Laura Lebec

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

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

2020, month June, vol 32

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

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

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

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

2020, month May, vol 32

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

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

Tausi Ally Mkasiwa

2020, month April, vol 32

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

2020, month January, vol 32

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

Pertti Ahonen and Juha Koljonen

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

Lucie Sedmihradská and Jan Kučera