Journal of Public Budgeting, Accounting & Financial Management
Issue(s) available: 104 – From Volume: 6 Issue: 1, to Volume: 33 Issue: 5
Volume 33
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Issue 5 2021
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Issue 4 2021
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Issue 3 2021 Accounting, Accountability, and Governance in Nonprofit Organizations and Government-owned Enterprises
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Issue 2 2021
Volume 32
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Issue 2 1997
Volume 8
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Volume 6
The main challenges of Public Sector Accounting reforms and World Bank's Public Sector Accounting and Reporting (PULSAR) Program
Dmitri GourfinkelThe purpose of this article is to contribute to a dialogue between practitioners and academics. The article discusses the relevance of Public Sector Accounting (PSA…
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Localizing the Sustainable Development Goals: a managerial perspective
Enrico Guarini, Elisa Mori, Elena ZuffadaThis article investigates how Sustainable Development Goals (SDGs) can be integrated into the strategic planning and management processes of local governments (LGs). It…
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An empirical analysis of capital assets condition ratio in local governments: the case of Florida counties
Xiaoheng Wang, Can ChenThe main purpose of this paper is to examine the political, economic and institutional determinants of capital assets condition ratio in American local governments using…
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Are federal single audit reports of internal control weaknesses a useful tool for evaluating management? The case of charter schools
Jean Ryberg Bradley, Dana A. Forgione, Joel E. MichalekThe authors examine whether reports of internal control weaknesses (ICWs) under federal single audit (FSA) guidelines are a useful tool for evaluating non-profit (NP…
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An appraisal of financial indicators for local government: a structured literature review
Silvia IacuzziConsidering the increased financial responsibility of local government (LG), the impact of global crises and the growing adoption of accrual accounting and common…
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The impact of relative CEO compensation on not-for-profit contributions
Stacey Kaden, Gary Peters, Juan Manuel Sanchez, Gary M. FleischmanThe authors extend research suggesting that external funders reduce their contributions to not-for-profit (NFP) organizations in response to media-reported CEO compensation levels.
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Analyzing smart cities' reporting: do they report “smart”?
Sandra Cohen, Sotirios KaratzimasThis study examines the reporting practices of a sample of awarded smart cities that report in English by analyzing the financial and non-financial reports published in…
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The professionalization of financial planning in Australia: an institutional logics perspective
Daniel W. Richards, Sarath Lal Ukwatte Jalathge, Prem W. Senarath YapaThis paper researches the professionalization of financial planning in Australia. The authors investigate how the institutional logic of major institutions inhibits this…
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Managing quality of cost information in clinical costing: evidence across seven countries
Christopher S. Chapman, Anja Kern, Aziza Laguecir, Gerardine Doyle, Nathalie Angelé-Halgand, Allan Hansen, Frank G.H. Hartmann, Céu Mateus, Paolo Perego, Vera Winter, Wilm QuentinThe purpose is to assess the impact of clinical costing approaches on the quality of cost information in seven countries (Denmark, England, France, Germany, Ireland, the…
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Developing “place leadership” when hierarchical accountability is omnipresent: the case of English sub-national government
Laurence Ferry, Mark SandfordThe relationship between central and sub-national (local) government is contentious around distribution of power and control. There is a specific concern when a (local…
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Capital expenditure deviations in a fragmented municipal context – the case of the Swedish municipal water and sewerage sector
Mattias HaraldssonThe aim of this paper is to explore whether and how external, political, financial and governance factors influence capital expenditure deviations in the Swedish municipal…
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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…
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Does regulatory enforcement improve continuing disclosure? The municipal securities market case of the Municipalities Continuing Disclosure Cooperation (MCDC) initiative
Yulianti Abbas, Craig L. JohnsonThis paper analyzes the impact of increased federal regulatory enforcement from the SEC's Municipalities Continuing Disclosure Cooperation (MCDC) initiative on municipal…
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Austerity and budget execution: control versus flexibility
Ringa Raudla, James W. DouglasHow does the era of austerity affect flexibility and control in budget implementation? The execution phase of the budget has remained underexplored in the budgeting…
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Balancing between accountability and autonomy: the impact and relevance of public steering mechanisms within higher education
Tomi J. Kallio, Kirsi-Mari Kallio, Mira Huusko, Riitta Pyykkö, Jussi KivistöThis article studies the tensions between universities' accountability and autonomy in response to the demands of public steering mechanisms coordinating higher education…
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Earnings management in public-sector organizations: a structured literature review
Marco Bisogno, Pierre DonatellaResearch dealing with earnings management in the public-sector context is expanding. This paper aims to review the existing literature to understand how research is…
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New developments in institutional research on performance measurement and management in the public sector
Sven ModellThis paper reviews and reflects on institutional research on performance measurement and management (PMM) in the public sector emerging over the past decade and discusses…
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Integrating non-financial performance indicators in budget documents: the continuing search of Dutch municipalities
Tjerk Budding, Bram Faber, Martijn SchouteAlthough the topic of performance budgeting has received considerable attention in the literature, it is mainly explored in the field of public management and…
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International donors as enablers of institutional change in turbulent times?
Veronika VakulenkoThe purpose is to explore the role of international financial institutions (IFIs) during public financial management reform in a transitional economy. In particular, the…
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The integration of risk and performance management: the role of boundary objects
Enrico Bracci, Giorgia Gobbo, Luca PapiThis paper investigates the role of boundary objects and boundary work in the integration of risk management (RM) and performance management (PM) systems. In particular…
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Does fiscal decentralization promote economic growth? An empirical approach to the study of China and India
Yinghua Jin, Mark RiderThe authors test the effect of expenditure decentralization and fiscal equalization on short- and long-run economic growth and estimate two-step generalized method of…
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Dialogical turn of accounting and accountability integrated reporting in non-profit and public-sector organisations
Ülle Pärl, Elina Paemurru, Kristjan Paemurru, Helen KivisooThis paper analyses the extent to which public sector (PS) and non-profit (NP) organisations' reports and reporting processes adopt an IR framework as model of dialogical…
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Internal auditing in the public sector: a systematic literature review and future research agenda
Michail Nerantzidis, Michail Pazarskis, George Drogalas, Stergios GalanisThis study reviews post-2009 literature on public sector internal auditing (IA) and addresses three interrelated research questions (RQ): How is research on the public…
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Decentralization, resource splitting and budgetary process: an empirical study
A B M Mahbub Alam, Manzurul AlamThis study examines how resource dependency affects municipal budgetary process; specifically, it investigates how politically aligned resource sharing between different…
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Examining bribery in Papua New Guinea's public sector: forms and accountability implications
Samson Tiki, Belinda Luke, Janet MackThe purpose of this study is to examine bribery and its accountability implications within Papua New Guinea's (PNG's) public sector.
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Accounting can support a “sustainable” corruption network: a case analysis
Silvia PilonatoThe paper aims to explore the links between corruption and accounting in the public procurement setting. In particular, it investigates how accounting can fight or…
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ISSN:
1096-3367Online date, start – end:
1994Copyright Holder:
Emerald Publishing LimitedOpen Access:
hybridEditor:
- Dr Giuseppe Grossi
Further Information
