Journal of Public Budgeting, Accounting & Financial Management: Volume 29 Issue 2


Table of contents

Incrementalism and punctuated equilibrium in Hungarian budgeting (1991-2013)

Miklós Sebók, Tamás Berki

The paper applies two core theoretical frameworks of budgetary change-incrementalism and punctuated equilibrium theory-to a new database of Hungarian final accounts data…

Capital management: advancing theory and practice

Juita-Elena (Wie) Yusuf, Arwiphawee (Sai) Srithongrung

This article highlights key aspects of capital management, including capital planning, capital budgeting, capital financing, decision making and capital spending outcomes…

Collaborative capital budgeting in U.S. local government

Hina Khalid, David S.T. Matkin, Ricardo S. Morse

This article explores collaborative capital budgeting in U.S. local governments. To date, the capital budgeting literature has focused on practices within individual…

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Emerald Publishing Limited

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  • Dr Giuseppe Grossi