Journal of Public Budgeting, Accounting & Financial Management: Volume 32 Issue 3

Subjects:

Table of contents

The IPSASB's recent strategies: opportunities for academics and standard-setters

Gwenda Jensen

The purpose of this article is to contribute to an ongoing dialogue between practitioners and academics. This article describes the International Public Sector Accounting…

163

Actors and the information flows in the Czech parliamentary budget debate

Lucie Sedmihradská, Jan Kučera

The purpose of this paper is to propose a model that allows analyzing exchange and use of fiscal information by the roles of actors involved in the budget process and to…

Fund accounting and government-wide financial reporting during the Pre-IPSAS implementation era from a Nigerian experience

Christopher Enyioma Alozie

This paper assessed accuracy level in accounting for government funds in Nigeria's federal treasury and their faithful presentation in government financial reporting. It…

3810

Coverage of G4-indicators in GRI-sustainability reports by electric utilities

Johannes Slacik, Dorothea Greiling

Electric utility companies (EUC) are expected to play a key role toward implementing ambitious climate change aims being under critical scrutiny by regulators and…

1294

The analytical capacity of budgetary administrations: the case of the Euro area

Yuliya Kasperskaya, Ramon Xifré

The objective of this study is to analyze the role that budgetary analytical capacity (BAC) plays for fiscal discipline in a sample of Eurozone countries in the postcrisis period.

Budgetary practices in a Tanzanian University: Bourdieu's theory

Tausi Ally Mkasiwa

This paper explores budgetary practices in a Tanzanian university after decentralization.

The influence of parliamentarians on the development of financial management regulations for executive agencies

Tjerk Budding, Jos Klink

The involvement of politicians in the introduction and use of financial management techniques in the public sector deserves more attention. This paper analyses the…

Enacting “accountability in collaborative governance”: lessons in emergency management and earthquake recovery from the 2010–2011 Canterbury Earthquakes

Kelum Jayasinghe, Christine M. Kenney, Raj Prasanna, Jerry Velasquez

The paper illustrates how accountability of collaborative governance was constituted in the context of disaster managerial work carried out by the Government, local…

Political competition as a motivation for earnings management close to zero: the case of Portuguese municipalities

Augusta Ferreira, João Carvalho, Fátima Pinho

The main purpose of this paper is to evaluate if, motivated by political competition, municipalities engage in earnings management practices through discretionary accruals.

Allocating government budgets according to citizen preferences: a cross-national survey

Nils Soguel, Eugenio Caperchione, Sandra Cohen

The goal of this exploratory study was to investigate if, when asked to state their preferences for the allocation of public monies toward broad governmental functions…

Time to rethink public sector accounting education? A practitioner’s perspective

Jens Heiling

Public sector accounting (PSA) education has recently become the focus of scholars and practitioners alike. The article aims to reflect on PSA education from a…

230

People in suits: a case study of empowerment and control in a non-profit UK organisation

Roxana Corduneanu, Laura Lebec

Drawing on Simons's levers of control (LoC) framework, the primary aim of this study is to advance an understanding of the balance between empowerment and constraint in a…

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