Journal of Public Budgeting, Accounting & Financial Management: Volume 32 Issue 5


Table of contents - Special Issue: Stretching the Public Purse: Budgetary Responses to a Global Pandemic Part I

Guest Editors: Giuseppe Grossi, Alfred T. Ho, Philip G. Joyce

Government responses to the coronavirus in the United States: immediate remedial actions, rising debt levels and budgetary hangovers

Philip G. Joyce, Aichiro Suryo Prabowo

This paper reviews the response of both the national and state governments in the United States to the coronavirus pandemic and discusses budgetary challenges that are…


Australia's COVID-19 public budgeting response: the straitjacket of neoliberalism

Jane Andrew, Max Baker, James Guthrie, Ann Martin-Sardesai

This paper explores how neoliberalism restrains the ability of governments to respond to crises through budgetary action. It examines the immediate budgetary responses to…


Stretching the public purse: budgetary responses to COVID-19 in Canada

Charles H. Cho, John Kurpierz

This paper summarizes the emergency measures taken by Canada in response to the COVID-19 pandemic, and discusses the key political, economic, and social factors that…


The accounting, budgeting and fiscal impact of COVID-19 on the United Kingdom

David Heald, Ron Hodges

This paper analyses the nature and impact of budgetary responses to the pandemic in the context of the strengths and weaknesses of UK public sector financial management.


The South African government's response to COVID-19

Charl de Villiers, Dannielle Cerbone, Wayne Van Zijl

This paper provides a critical analysis of the South African government's response to the COVID-19 crisis and its effect on state finances and budgets.


Financial resilience of English local government in the aftermath of COVID-19

Thomas Ahrens, Laurence Ferry

The financial resilience of local authorities has been a serious concern over the past decade due to austerity and its effects on local government budgets despite rising…


COVID-19 policy responses: reflections on governmental financial resilience in South Asia

Bedanand Upadhaya, Chaminda Wijethilake, Pawan Adhikari, Kelum Jayasinghe, Thankom Arun

First, the paper examines the short-term fiscal and budgetary responses of the South Asian governments to the COVID-19 pandemic. Next, it brings out the implications of…


The Covid-19 pandemic and local government finance: Czechia and Slovakia

Juraj Nemec, David Špaček

The current Covid-19 crisis research focuses especially on epidemiologic and macro-level socioeconomic aspects. It only marginally covers impacts on local budgets. Our…


This time was different: the budgetary responses to the pandemic-induced crisis in Estonia

Ringa Raudla, James W. Douglas

Since regaining its independence, the Estonian government has followed policies of fiscal consolidation when responding to economic crises. Its response to the…

Reflections on the Austrian COVID-19 budgetary emergency measures and their potential to reconfigure the public financial management system

Johann Seiwald, Tobias Polzer

Crises constitute stress tests for public sectors, with public financial management (PFM) systems having to respond to emergency needs. In this study, the authors analyze…


Ideological and financial spaces of budgetary responses to COVID-19 lockdown strategies: comparative analysis of Russia and Ukraine

Veronika Vakulenko, Igor Khodachek, Anatoli Bourmistrov

To compare Russian and Ukrainian central governments' reaction to the pandemic, reflected in extraordinary budgetary allocations and to provide our understanding of how…


Constructing certainty through public budgeting: budgetary responses to the COVID-19 pandemic in Finland, Norway and Sweden

Daniela Argento, Katarina Kaarbøe, Jarmo Vakkuri

This paper provides a reflective comparison of the budgetary implications of the COVID-19 pandemic for three Nordic countries: Finland, Norway and Sweden.


Managing expectations with emotional accountability: making City Hospitals accountable during the COVID-19 pandemic in Turkey

Istemi Demirag, Cemil Eren Fırtın, Ebru Tekin Bilbil

This paper explores the role of the COVID-19 pandemic in the financial and parliamentary accountability mechanisms of public-private partnership (PPP) “City Hospitals” in…


COVID-19 economic shocks and fiscal policy options for Ghana

Komla D. Dzigbede, Rahul Pathak

This article examines the fiscal challenges the coronavirus pandemic poses in African countries, using Ghana as a case study and summarizes the country's immediate…


Nigerian budgetary response to the COVID-19 pandemic and its shrinking fiscal space: financial sustainability, employment, social inequality and business implications

Amanze Ejiogu, Obiora Okechukwu, Chibuzo Ejiogu

This article aims to explore the Nigerian government's budgetary response to the COVID-19 pandemic as well as the economic and social implications of the pandemic response.


Analyzing the Chinese budgetary responses to COVID-19: balancing prevention and control with socioeconomic recovery

Shaolong Wu, Muhua Lin

The purpose of this study is to analyze the scope and magnitude of Chinese budgetary responses to the coronavirus disease 2019 (COVID-19) pandemic.

Budgetary responses to COVID-19: the case of South Korea

Bong Hwan Kim

This paper presents the details, circumstances and issues relating to Korea's budgetary responses to COVID-19.


Budgetary responses to a global pandemic in Bosnia and Herzegovina

Jelena Poljašević, Josipa Grbavac, Dragan Mikerević

The purpose of this research is to show the impact of the pandemic on the budget of Bosnia and Herzegovina (BiH) as a developing country. It also aims to give an answer as…

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Emerald Publishing Limited

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  • Dr Giuseppe Grossi