Journal of Public Budgeting, Accounting & Financial Management
Issue(s) available: 120 – From Volume: 6 Issue: 1, to Volume: 36 Issue: 6
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Does the balance matter? The gender within government and municipal indebtedness
Roberto Cabaleiro, Enrique BuchIt was to investigate whether gender diversity – gender balance – within political municipal government teams affected the municipal indebtedness. Government ideology, the gender…
The effect of debt intensity on the asymmetric cost behavior: empirical evidence from local governments
Sotirios Karatzimas, Vasilios Christos Naoum, Paschalis SeretisThis study explores the relationship between debt intensity and cost stickiness at the local government level, a setting characterized by the existence of debt constraints and…
Institutional fragmentation in United States protected area agencies and its impact on budget processes
Liza Khmara, Michael TouchtonProtected areas, lands and seas set aside for nature conservation, are the main tool for governments to conserve biodiversity. The complexity of government processes, however, can…
Enhancing sustainable progress: an analysis of supreme audit institutions' performance audits and information disclosure practices
Ivan Dionisijev, Zorica Bozhinovska LazarevskaThis technical paper has two purposes. It firstly aims to explore Supreme Audit Institutions' information disclosure of Sustainable Development Goals’ related performance auditing…
The impact of the Tax Cuts and Jobs Act on the true interest cost of bank-qualified tax-exempt bond issues
Earl D. Benson, Barry R. MarksThe Tax Cuts and Jobs Act of 2017 (TCJA) substantially lowered the corporate tax rate, making tax-exempt municipal bond issues less attractive investments for banks, savings and…
Board characteristics and Sustainable Development Goals disclosure: evidence from European state-owned enterprises
Raffaela Casciello, Marco Maffei, Fiorenza MeucciThis study investigates if and how the board size, the board independence, the CEO duality and the board-specific skills are associated with higher-quality Sustainable Development…
Regulated public accessibility to municipalities’ financial reports and bond interest cost
Yunshil Cha, Catherine Plante, Linda RaglandIn this study, we examine regulated public accessibility to municipalities’ financial reports and bond interest cost. In particular, we examine whether there is information…
Network effectiveness in healthcare and the impact of the COVID-19 pandemic: connecting the dots
Chiara Oppi, Cristiana Cattaneo, Giovanna GalizziFurther investigation is needed of network effectiveness in healthcare and how it is influenced by unpredictable events like COVID-19. Based on Provan and Milward’s (2001…
The influence of local government transparency on the implementation of the sustainable development goals in municipalities
Ana-María Ríos, María-Dolores Guillamón, Bernardino BenitoNowadays, there is a strong public interest in promoting transparency to be informed about the actions of the public sector. At the same time, there has been a significant change…
Markets in absence of pricing and qualification mechanisms: past, present and future warnings
Enrico Bracci, Cemil Eren Fırtın, Gustaf Kastberg WeichselbergerThis essay focuses on an argument that challenges the notion of market reform as a desirable idea. It examines how market requirements, accounting practices, political…
Cultural institutions as knowledge-intensive public organisations (KIPOs) and their role: how digitalisation can change them providing sustainable and accessible public services
Sieun Park, Hiroko KudoThis exploratory research seeks to clarify the role of cultural organisations as knowledge-intensive public organisations (KIPOs) and the trend of digital content creation in…
External auditors, policy transfer, accruals accounting and the United Nations
Kim Moloney, Gwenda Jensen, Rayna StoychevaThis study asks whether external auditors enable the transfer of policies to the United Nations organizations that they audit and, if so, what types of policies are transferred.
Determinants, mechanisms and consequences of UN SDGs reporting by universities: conceptual framework and avenues for future research
Charl de Villiers, Ruth Dimes, Matteo MolinariThe purpose of this paper is to present a conceptual framework that explores the determinants, mechanisms and consequences of reporting on the United Nations Sustainable…
Glocalizing sustainability: how accounting begins for sustainable development goals in city administration
Mika Luhtala, Olga Welinder, Elina VikstedtThis study aims to investigate the adoption of the United Nations’ Sustainable Development Goals (SDGs) as the new performance perspective in cities. It also aims to understand…
Public sector audit: new public management influences and eco-system driven reforms
Carolyn J. Cordery, David HayNew public management (NPM) has transformed the public sector auditing context, although in quite different ways. Further, investigations into NPM’s impact on public sector…
Sustainable development goals accounting and reporting for the “Other” sector
Sumit LodhiaThis paper provides insights into Sustainable Development Goals (SDGs) Accounting and Reporting for the Other Sector, defined as organisations that are not corporations and do not…
Telework and job satisfaction in knowledge-intensive public organizations: a quali-quantitative analysis from an environmental protection agency in Italy
Giorgio Giacomelli, Nora Annesi, Marta BarbieriThe study aims to examine the relationship between telework conditions and employees' job satisfaction (JS) within knowledge-intensive public organizations (KIPOs). Additionally…
The integration of education for sustainable development into accounting education: stakeholders’ salience perspectives
Huthaifa Al-Hazaima, Mary Low, Umesh SharmaThis paper applies a stakeholder salience theoretical framework to facilitate the understanding of the roles salient stakeholders can have in the integration of education for…
Co-creating sustainability performance accounts in cities via tinkering and bricolage
Justyna Bekier, Cristiana ParisiExisting performance assessment frameworks, such as the Sustainable Development Goals (SDGs), struggle to incorporate diverse voices and representations of heterogeneous contexts…
How to manage sustainability in healthcare organizations? A processing map to include the ESG strategy
Federica Bosco, Chiara Di Gerio, Gloria Fiorani, Giulia StolaThis paper aims to identify the key issues that healthcare knowledge-intensive organizations (KIPOs) should focus on to define themselves as socioenvironmentally and governance…
Reforming resistant KIPOs to achieve justice: can the judiciary system hybridise?
Patrizio Monfardini, Silvia Macchia, Davide EltrudisKnowledge-intensive public organizations (KIPOs henceforth) rely heavily on knowledge as the primary resource to provide public services. This study deals with a specific kind of…
ISSN:
1096-3367Online date, start – end:
1994Copyright Holder:
Emerald Publishing LimitedOpen Access:
hybridEditor:
- Dr Giuseppe Grossi