Journal of Public Budgeting, Accounting & Financial Management: Volume 34 Issue 2

Subjects:

Table of contents

Internal auditing in the public sector: a systematic literature review and future research agenda

Michail Nerantzidis, Michail Pazarskis, George Drogalas, Stergios Galanis

This study reviews post-2009 literature on public sector internal auditing (IA) and addresses three interrelated research questions (RQ): How is research on the public…

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The impact of relative CEO compensation on not-for-profit contributions

Stacey Kaden, Gary Peters, Juan Manuel Sanchez, Gary M. Fleischman

The authors extend research suggesting that external funders reduce their contributions to not-for-profit (NFP) organizations in response to media-reported CEO compensation levels.

The professionalization of financial planning in Australia: an institutional logics perspective

Daniel W. Richards, Sarath Lal Ukwatte Jalathge, Prem W. Senarath Yapa

This paper researches the professionalization of financial planning in Australia. The authors investigate how the institutional logic of major institutions inhibits this…

Does regulatory enforcement improve continuing disclosure? The municipal securities market case of the Municipalities Continuing Disclosure Cooperation (MCDC) initiative

Yulianti Abbas, Craig L. Johnson

This paper analyzes the impact of increased federal regulatory enforcement from the SEC's Municipalities Continuing Disclosure Cooperation (MCDC) initiative on municipal…

Austerity and budget execution: control versus flexibility

Ringa Raudla, James W. Douglas

How does the era of austerity affect flexibility and control in budget implementation? The execution phase of the budget has remained underexplored in the budgeting…

Managing quality of cost information in clinical costing: evidence across seven countries

Christopher S. Chapman, Anja Kern, Aziza Laguecir, Gerardine Doyle, Nathalie Angelé-Halgand, Allan Hansen, Frank G.H. Hartmann, Céu Mateus, Paolo Perego, Vera Winter, Wilm Quentin

The purpose is to assess the impact of clinical costing approaches on the quality of cost information in seven countries (Denmark, England, France, Germany, Ireland, the…

An empirical analysis of capital assets condition ratio in local governments: the case of Florida counties

Xiaoheng Wang, Can Chen

The main purpose of this paper is to examine the political, economic and institutional determinants of capital assets condition ratio in American local governments using…

The main challenges of Public Sector Accounting reforms and World Bank's Public Sector Accounting and Reporting (PULSAR) Program

Dmitri Gourfinkel

The purpose of this article is to contribute to a dialogue between practitioners and academics. The article discusses the relevance of Public Sector Accounting (PSA…

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