Journal of Public Budgeting, Accounting & Financial Management: Volume 33 Issue 3


Table of contents - Special Issue: Accounting, Accountability, and Governance in Nonprofit Organizations and Government-owned Enterprises

Guest Editors: Jarmo Vakkuri, Jan-Erik Johanson, Nancy Chun Feng, Filippo Giordano

Governance and accountability in hybrid organizations – past, present and future

Jarmo Vakkuri, Jan-Erik Johanson, Nancy Chun Feng, Filippo Giordano

In addressing policy problems, it is difficult to disentangle public policies from private efforts, business institutions and civic activities. Societies may acknowledge…

Political connections, media impact and state-owned enterprises: an empirical analysis on corporate financial performance

Alessandro Giosi, Marco Caiffa

The purpose of this study is to assess the differential impact on the stock market of statements made by and information about directors and companies who are politically…

Social impact and performance measurement systems in an Italian social enterprise: a participatory action research project

Ericka Costa, Michele Andreaus

The purpose of this paper is to investigate the multidimensional nature of social and nonprofit organisations' accountability and performance measurement systems (PMSs)…


In control we trust!? Exploring formal control configurations for municipally owned corporations

Tobias Alexander Krause, Martyna Daria Swiatczak

This study examines the interplay of formal types of control (input, behavior and outcome) exercised on municipally owned corporations (MOCs). It further investigates…

“A little bit of everything?” Conceptualising performance measurement in hybrid public sector organisations through a literature review

Lode De Waele, Tobias Polzer, Arjen van Witteloostuijn, Liselore Berghman

Numerous of today's public sector organisations (PSOs) can be characterised as hybrids. Hybridity is caused by different (at times conflicting) demands that stem from the…

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Emerald Publishing Limited

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  • Dr Giuseppe Grossi