Journal of Public Budgeting, Accounting & Financial Management: Volume 34 Issue 1

Subjects:

Table of contents - Special Issue: Accounting for Unstable Environments in the Public Sector: Managing Complexity in Turbulent Times

Guest Editors: Francisco Bastida, Enrico Bracci, Zahirul Hoque

Accounting for unstable environments in the public sector: managing post-COVID-19 times

Francisco Bastida, Enrico Bracci, Zahirul Hoque

This paper aims at reflecting on the role of accounting and accountability mechanisms in pre-COVID-19 conditions and how it may evolve in “new normal”, post-COVID-19 conditions.

Dialogical turn of accounting and accountability integrated reporting in non-profit and public-sector organisations

Ülle Pärl, Elina Paemurru, Kristjan Paemurru, Helen Kivisoo

This paper analyses the extent to which public sector (PS) and non-profit (NP) organisations' reports and reporting processes adopt an IR framework as model of dialogical…

Integrating non-financial performance indicators in budget documents: the continuing search of Dutch municipalities

Tjerk Budding, Bram Faber, Martijn Schoute

Although the topic of performance budgeting has received considerable attention in the literature, it is mainly explored in the field of public management and…

Decentralization, resource splitting and budgetary process: an empirical study

A B M Mahbub Alam, Manzurul Alam

This study examines how resource dependency affects municipal budgetary process; specifically, it investigates how politically aligned resource sharing between different…

Examining bribery in Papua New Guinea's public sector: forms and accountability implications

Samson Tiki, Belinda Luke, Janet Mack

The purpose of this study is to examine bribery and its accountability implications within Papua New Guinea's (PNG's) public sector.

Accounting can support a “sustainable” corruption network: a case analysis

Silvia Pilonato

The paper aims to explore the links between corruption and accounting in the public procurement setting. In particular, it investigates how accounting can fight or…

The integration of risk and performance management: the role of boundary objects

Enrico Bracci, Giorgia Gobbo, Luca Papi

This paper investigates the role of boundary objects and boundary work in the integration of risk management (RM) and performance management (PM) systems. In particular…

International donors as enablers of institutional change in turbulent times?

Veronika Vakulenko

The purpose is to explore the role of international financial institutions (IFIs) during public financial management reform in a transitional economy. In particular, the…

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