Journal of Public Budgeting, Accounting & Financial Management
Issue(s) available: 113 – From Volume: 6 Issue: 1, to Volume: 35 Issue: 6
An international comparative study of the audit and accountability arrangements of supreme audit institutions
Laurence Ferry, Khalid Hamid, Paula Hebling DutraThe aim of this paper is to compare the audit and accountability arrangements of Supreme Audit Institutions (SAIs) internationally.
Premises for sustainability – participatory budgeting as a way to construct collaborative innovation capacity in local government
Meri Pulkkinen, Lotta-Maria Sinervo, Kaisa KurkelaIn this paper, the authors focus on participatory budgeting (PB) as an organizational issue in local government. The aim of this study is to analyze the premises of PB…
Participatory budgeting in francophone Africa: a comparative perspective between Benin and Niger
Philippe J.C. Lassou, Mladen Ostojic, Jacky Ulrich Barboza, Olayinka MosesThis research aims to examine the introduction of participatory budgeting (PB) in local governments in two Francophone countries, namely, Benin and Niger, and how local…
Determinants of sustainability of participatory budgeting: Slovak perspective
Mária Murray Svidroňová, Martina Benzoni Baláž, Daniel Klimovský, Alena KaščákováThe purpose of this research is to identify and test selected economic and organisational factors influencing the sustainability of participatory budgeting (PB) in Slovakia.
Participatory budgeting and well-being: governance and sustainability in comparative perspective
Michael Touchton, Stephanie McNulty, Brian WamplerParticipatory budgeting's (PB’s) proponents hope that bringing development projects to historically underserved communities will improve well-being by extending…
The supreme audit institution in the Republic of North Macedonia – two decades of building public trust
Ivan Dionisijev, Zorica Bozhinovska Lazarevska, Marina Trpeska, Atanasko AtanasovskiThe state audit is crucial for society in ensuring the transparent and legal spending of public funds. In the Republic of North Macedonia, although state audit-related…
Auditing ethics and corruption: οld challenges and new trends for Supreme audit institutions in turbulent times
Georgia Kontogeorga, Anna PapapanagiotouThe purpose of this paper is to examine how Supreme audit institutions (SAIs) address the issue of auditing ethical cases and, more specifically, to research whether the…
Budget systems and post-pandemic economic resilience in developing countries
Komla D. Dzigbede, Rahul Pathak, Sombo MuzataOver the years, public sector reforms in emerging economies have focused on improving national budget systems and financial management practices to promote sustainable…
Adoption of the International Public Sector Accounting Standards in emerging economies and low-income countries: a structured literature review
Tobias Polzer, Pawan Adhikari, Cong Phuong Nguyen, Levi Gårseth-NesbakkThe aim of the study is to review the extant literature on International Public Sector Accounting Standards (IPSAS) adoption in emerging economies (EEs) and low-income…
Contingency factors and budget actors' behaviour during COVID-19: the case of Uganda
Stephen Korutaro Nkundabanyanga, Kelum Jayasinghe, Ernest Abaho, Kenneth MugambeThe purpose of this study is to examine the viewpoints and experiences of multiple budget actors to understand their particular budget related behaviours contingent upon…
Actorhood of the European Court of Auditors: a visual analysis
Timur Uman, Daniela Argento, Giorgia Mattei, Giuseppe GrossiThis paper explores how public audit institutions establish themselves as distinct actors on the public stage through communication practices. By focussing on the journey…
Supreme audit institutions in Europe: synergies, institutional transparency, gender equality and sustainability engagement
Andreea Hancu-Budui, Ana Zorio-GrimaSupreme audit institutions (SAIs) examine and supervise the activity of public institutions. The study aims at contributing to the existing literature on public sector…
ISSN:
1096-3367Online date, start – end:
1994Copyright Holder:
Emerald Publishing LimitedOpen Access:
hybridEditor:
- Dr Giuseppe Grossi
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