Journal of Public Budgeting, Accounting & Financial Management: Volume 31 Issue 1

Subjects:

Table of contents

Are not-for-profit employees more willing (or likely) to be whistleblowers?

Andrea M. Scheetz, Aaron B. Wilson

The purpose of this paper is to investigate whether intention to report fraud varies by organization type or fraud type. Employees who self-select into not-for-profits may…

Homestead exemptions and efficiency: Using data envelopment analysis (DEA) to examine Georgia county schools

Deborah A. Carroll, Mikhail Ivonchyk, Sarah Elizabeth Larson

The purpose of this paper is to test the theory of optimal monitoring, which posits that more generous county homestead exemptions lower the incentive for residents to…

Accountability perception of Thai Government: to whom and what counts

Natchanont Komutputipong, Prae Keerasuntonpong

Public sector entities face conflicting demands from stakeholders. The literature suggests identifying and prioritizing stakeholders can improve accountability. Thailand…

A comparative analysis of periodicity in the Arkansas state budget process

Kim U. Hoffman, Catherine C. Reese

The purpose of this paper is to explore the impact of changes to the Arkansas budget process brought about when the people of Arkansas voted to move from a biennial to an…

The investment turn

Rodney J. Dormer

The purpose of this paper is to explore the recently increased use of the word “investment” in the public management discourse. In particular, it examines the implications…

Public value and public sector accounting research: a structured literature review

Enrico Bracci, Luca Papi, Michele Bigoni, Enrico Deidda Gagliardo, Hans-Jürgen Bruns

The purpose of this paper is to investigate the role and impact of accounting within the fragmented field of public value theory literature.

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Budget preparers’ perceptions and performance-based budgeting implementation: The case of Iranian public universities and research institutes

Farzaneh Jalali Aliabadi, Bita Mashayekhi, Graham Gal

The purpose of this paper is to examine the reason for the failure of implementing performance-based budgeting (PBB) at Iranian public universities and research institutes…

Cover of Journal of Public Budgeting, Accounting & Financial Management

ISSN:

1096-3367

Online date, start – end:

1994

Copyright Holder:

Emerald Publishing Limited

Open Access:

hybrid

Editor:

  • Dr Giuseppe Grossi