Journal of Public Budgeting, Accounting & Financial Management: Volume 10 Issue 2


Table of contents

Performance budgeting resuscitated: why is it still inviable?

Haoran Lu

Performance budgeting had been tried once and failed. Is there any reason to believe that the new performance budgeting will work? After reviewing existing studies on…


Characteristics associated with audit delay in the monitoring of low income housing projects

Janice Lawrence, Barry Bryan

Federal agencies rely heavily on the annual audit report to monitor the stewardship of public funds. This study examines the impact of audit delay on the monitoring of…


Public budgeting and financial management in sub-saharan africa: a critical survey

Subramaniam Ramakrishnan

The survey of Sub-Saharan countries shows that after nearly two decades of stagnation, growth is reviving and is likely to receive additional momentum with the pursuit and…


Public expenditure management in asian countries(1)

Tej Prakash

Expenditure management practices in Asia shows that these vary from the ]still-in-transition’ China, to the colonial concerns of compliance in the South Asian countries…

Recent budgetary reforms in singapore

David Seth Jones

The article examines recent reforms in the financial and resource management of government administration in Singapore. The aim of these reforms is to bring the financial…

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Emerald Publishing Limited

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  • Dr Giuseppe Grossi