Journal of Public Budgeting, Accounting & Financial Management

1994 - 2024

Current editor(s): Dr Giuseppe Grossi

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Making sense of the users of public sector accounting information and their needs pp. 478-495: Jan van Helden and Christoph Reichard
Accounting and politicians: a theory of accounting information usefulness pp. 496-517: Hassan A.G. Ouda and Ralf Klischewski
Reforming the government budgeting system in Malta pp. 518-538: Lauren Ellul and Ron Hodges
The use of budgetary and financial information by politicians in parliament: a case study pp. 539-557: Susana Jorge, Maria Antónia Jorge de Jesus and Sónia P. Nogueira
Presence of financial information in local politicians’ speech pp. 558-577: Lotta-Maria Sinervo and Petra Haapala
School board directors’ information needs and financial reporting’s role pp. 578-595: Hanmei Chen and Steven Howard Smith

A conceptual framework for integrated performance management systems pp. 309-324: Ulf Johanson, Roland Almqvist and Matti Skoog
Comparative review of dual reporting in public sector in three south-east European countries pp. 325-344: Jelena Poljašević, Vesna Vašiček and Tatjana Jovanović
Does financial health influence the re-election of local governments? pp. 345-363: Beatriz Cuadrado-Ballesteros, Serena Santis, Francesca Citro and Marco Bisogno
Assessing the materiality of university G4-sustainability reports pp. 364-391: Melanie Lubinger, Judith Frei and Dorothea Greiling
“Corruption premium” on municipal borrowing cost: the case of Spanish Mayors pp. 392-409: Francisco Bastida, María-Dolores Guillamón, Bernardino Benito and Ana-María Ríos
Budgets vs individual needs pp. 410-430: Anton Borell
Regulatory reform: distinguishing between mutual-benefit and public-benefit entities pp. 431-450: Carolyn Cordery and Dalice Sim
The use of performance information in local government mergers pp. 451-471: Karina Kenk and Toomas Haldma

Actors’ dynamics toward performance-based budgeting: a mix of change and stability? pp. 158-177: Sara Giovanna Mauro, Lino Cinquini and Lotta-Maria Sinervo
Management mechanisms, deterrence measures and public finance regulatory compliance in Uganda pp. 178-196: Stephen Korutaro Nkundabanyanga, Gorettie Kyeyune Nakyeyune and Moses Muhwezi
Financial information transfer in municipal government pp. 197-217: Janet R. Jones, Amy Foshee Holmes, Mary Fischer and Brooklyn Cole
Stakeholder groups and accountability accreditation of non-profit organizations pp. 218-236: Nancy Chun Feng, Daniel Gordon Neely and Lise Anne D. Slatten
Reforming government public accountability: the case of Thailand pp. 237-263: Prae Keerasuntonpong, Pavinee Manowan and Wasatorn Shutibhinyo
Losing control: the gap in multi-level government reporting pp. 264-284: Josette Caruana and Kimberly Zammit
The United Nations’ (UN) decision to adopt International Public Sector Accounting Standards (IPSAS) pp. 285-306: Danny Chow and Caroline Aggestam Pontoppidan

Are not-for-profit employees more willing (or likely) to be whistleblowers? pp. 2-25: Andrea M. Scheetz and Aaron B. Wilson
Homestead exemptions and efficiency pp. 26-44: Deborah A. Carroll, Mikhail Ivonchyk and Sarah Elizabeth Larson
Accountability perception of Thai Government: to whom and what counts pp. 45-65: Natchanont Komutputipong and Prae Keerasuntonpong
A comparative analysis of periodicity in the Arkansas state budget process pp. 66-84: Kim U. Hoffman and Catherine C. Reese
The investment turn pp. 85-102: Rodney J. Dormer
Public value and public sector accounting research: a structured literature review pp. 103-136: Enrico Bracci, Luca Papi, Michele Bigoni, Enrico Deidda Gagliardo and Hans-Jürgen Bruns
Budget preparers’ perceptions and performance-based budgeting implementation pp. 137-156: Farzaneh Jalali Aliabadi, Bita Mashayekhi and Graham Gal

Innovative austerity management pp. 350-367: Tom Overmans
The development of a government cash forecasting model pp. 368-383: Iskandar Iskandar, Roger Willett and Shuxiang Xu
Municipal response to the Great Recession pp. 384-401: Cary Christian and Jonathan Bush
Capital spending in local government pp. 402-414: William C. Rivenbark, Whitney Afonso and Dale J. Roenigk
The effect of GAAP conformity on pension underfunding pp. 415-439: Julia Y. Davidyan and Tammy R. Waymire
Does financial advisor quality improve liquidity and issuer benefits in segmented markets? Evidence from the municipal bond market pp. 440-458: Kenneth Daniels, Jack Dorminey, Brent Smith and Jayaraman Vijayakumar

A bigger bang for the public buck pp. 270-285: Can Chen
Financial innovations in municipal securities markets pp. 286-314: Stephan David Whitaker
Institutional isomorphism and cash management practices in Mississippi pp. 315-334: Julius A. Nukpezah and Sawsan Abutabenjeh
The impact of public debt on state borrowing cost in the US bond market before the great recession pp. 335-346: Cleopatra Charles and Jongmin Shon

Equity and public finance issues in the state subsidy of public transit pp. 135-155: Nancy Hudspeth and Gerard Wellman
Getting the toll story about willingness-to-pay tolls pp. 156-174: Juita-Elena (Wie) Yusuf, Lenahan O’Connell, David Chapman, Meagan M. Jordan and Khairul Azfi Anuar
Beyond new roads and bridges pp. 175-190: Lenahan O’Connell, Juita-Elena (Wie) Yusuf and Khairul Azfi Anuar
Effects of the GASB No. 34 infrastructure reporting standards on state highway infrastructure quality pp. 191-210: Jiseul Kim, Can Chen and Carol Ebdon
The effect of revenue diversification and form of government on public spending pp. 211-229: Ji Hyung Park and Sungho Park
Public sector consolidated financial statements: a structured literature review pp. 230-251: Serena Santis, Giuseppe Grossi and Marco Bisogno
Stakeholder participation in the governmental accounting standard-setting process pp. 252-268: Linda Kidwell and Suzanne Lowensohn

Hidden treasure: a study of unclaimed property management by state government pp. 3-15: Darrin Wilson and Derek Slagle
Do donors respond to discretionary accounting information consolidation? pp. 16-39: Benedikt Quosigk and Dana A. Forgione
Can health benefit outcomes benefit public health budget professionals pp. 40-52: Phillip Candreva and Robert Eger
The potential effects of the social costs from alcohol consumption on state financial condition pp. 53-68: Daniel Hummel
Do hospitals earn their nonprofit status? Evidence from New Hampshire in 2012 pp. 69-85: Catherine Plante and Linda Ragland
Self-selection bias or decision inertia? Explaining the municipal bond “competitive sale dilemma” pp. 86-106: Gao Liu