Journal of Public Budgeting, Accounting & Financial Management

1994 - 2024

Current editor(s): Dr Giuseppe Grossi

From Emerald Group Publishing Limited
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Volume 34, issue 6, 2021

Earnings management in public-sector organizations: a structured literature review pp. 1-25

Marco Bisogno and Pierre Donatella

Capital expenditure deviations in a fragmented municipal context – the case of the Swedish municipal water and sewerage sector pp. 26-45

Mattias Haraldsson

Balancing between accountability and autonomy: the impact and relevance of public steering mechanisms within higher education pp. 46-68

Tomi J. Kallio, Kirsi-Mari Kallio, Mira Huusko, Riitta Pyykkö and Jussi Kivistö

An appraisal of financial indicators for local government: a structured literature review pp. 69-94

Silvia Iacuzzi

Do non-financial performance and accrual-based cost information affect public sector budgeting? pp. 95-116

Makoto Kuroki and Katsuhiro Motokawa

Reporting on COVID-19 – or not? Annual report disclosure of the pandemic as a subsequent event pp. 117-136

Pierre Donatella, Mattias Haraldsson and Torbjörn Tagesson

“What is going on in the ‘big tent’?” Current developments in (new) institutional theory and performance measurement and management research pp. 137-145

Tobias Polzer

Does fiscal decentralization promote economic growth? An empirical approach to the study of China and India pp. 146-167

Yinghua Jin and Mark Rider

Accounting as rhetorical devices during the COVID-19 pandemic: evidence from Australian universities pp. 168-192

Zahirul Hoque, Kate Mai and Esin Ozdil

Vernacular budgeting and accounting routines – a longitudinal constructive case study pp. 193-209

Toni Mättö, Marko Järvenpää, Pekka Peura, Merja Kangasjärvi and Harri Lehtinen

Budget transparency and financial sustainability pp. 210-234

Beatriz Cuadrado-Ballesteros and Marco Bisogno

To build or not to build? Mobilization of uncertainty arguments in public decision-making on private megaprojects pp. 235-262

Peeter Peda and Eija Vinnari

Financial accounting information presented with infographics: does it improve financial reporting understandability? pp. 263-295

Sandra Cohen, Francesca Manes Rossi, Xenia Mamakou and Isabel Brusca

Volume 34, issue 5, 2021

Localizing the Sustainable Development Goals: a managerial perspective pp. 583-601

Enrico Guarini, Elisa Mori and Elena Zuffada

Analyzing smart cities' reporting: do they report “smart”? pp. 602-621

Sandra Cohen and Sotirios Karatzimas

Rankings for smart city dialogue? Opening up a critical scrutiny pp. 622-643

Evgenii Aleksandrov, Elena Dybtsyna, Giuseppe Grossi and Anatoli Bourmistrov

Visualising and calculating the smart city: a dialogue perspective pp. 644-664

Olga Trunova, Igor Khodachek and Aleksandr Khodachek

Smartness and thinking infrastructure: an exploration of a city becoming smart pp. 665-688

Tomas Träskman

Volume 34, issue 4, 2022

PMM and beyond – reflections on the paper “new developments in institutional research on performance measurement and management in the public sector” pp. 501-511

Jarmo Vakkuri

Earnings management in municipal firms: evidence from Portugal pp. 512-533

Luís Serra Coelho

Performance management change: discourses at play in an Italian university pp. 534-556

Francesca Manes-Rossi, Rosanna Spanò, Ann Martin-Sardesai and James Guthrie

Developing “place leadership” when hierarchical accountability is omnipresent: the case of English sub-national government pp. 557-565

Laurence Ferry and Mark Sandford

Public auditing practice in Iran: objectives and scopes pp. 566-576

Farzaneh Jalali and Salam Abdollahzade

Volume 34, issue 3, 2022

New developments in institutional research on performance measurement and management in the public sector pp. 353-369

Sven Modell

Ambiguity in public sector performance measurement: a systematic literature review pp. 370-390

Chiara Oppi, Cristina Campanale and Lino Cinquini

Collaborative public service provision archetypes in healthcare emergencies: a case of COVID-19 administration in Sri Lanka pp. 391-410

Kelum Jayasinghe, Chandana Wijesinghe, Chaminda Wijethilake and Raj Prasanna

Performance management and hybridization of healthcare – case of the accountable care organization pp. 411-429

Petra Kokko and Harri Laihonen

The Crown land accounting dilemma in New South Wales local government pp. 430-445

Igor Ivannikov, Brian Dollery and Leopold Bayerlein

Are federal single audit reports of internal control weaknesses a useful tool for evaluating management? The case of charter schools pp. 446-463

Jean Ryberg Bradley, Dana A. Forgione and Joel E. Michalek

The interest cost of split-rated municipal bonds before and after Moody's recalibration in 2010 pp. 464-487

Earl Benson and Barry R. Marks

Sustainability reporting at EU level: leading by example? pp. 488-497

Katharina Bryan

Volume 34, issue 2, 2021

Internal auditing in the public sector: a systematic literature review and future research agenda pp. 189-209

Michail Nerantzidis, Michail Pazarskis, George Drogalas and Stergios Galanis

The impact of relative CEO compensation on not-for-profit contributions pp. 210-237

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

The professionalization of financial planning in Australia: an institutional logics perspective pp. 238-256

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

Does regulatory enforcement improve continuing disclosure? The municipal securities market case of the Municipalities Continuing Disclosure Cooperation (MCDC) initiative pp. 257-291

Yulianti Abbas and Craig L. Johnson

Austerity and budget execution: control versus flexibility pp. 292-309

Ringa Raudla and James W. Douglas

Managing quality of cost information in clinical costing: evidence across seven countries pp. 310-329

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

An empirical analysis of capital assets condition ratio in local governments: the case of Florida counties pp. 330-346

Xiaoheng Wang and Can Chen

The main challenges of Public Sector Accounting reforms and World Bank's Public Sector Accounting and Reporting (PULSAR) Program pp. 347-352

Dmitri Gourfinkel

Volume 34, issue 1, 2020

Accounting for unstable environments in the public sector: managing post-COVID-19 times pp. 1-26

Francisco Bastida, Enrico Bracci and Zahirul Hoque

Dialogical turn of accounting and accountability integrated reporting in non-profit and public-sector organisations pp. 27-51

Ülle Pärl, Elina Paemurru, Kristjan Paemurru and Helen Kivisoo

Integrating non-financial performance indicators in budget documents: the continuing search of Dutch municipalities pp. 52-66

Tjerk Budding, Bram Faber and Martijn Schoute

Decentralization, resource splitting and budgetary process: an empirical study pp. 67-95

A B M Mahbub Alam and Manzurul Alam

Examining bribery in Papua New Guinea's public sector: forms and accountability implications pp. 96-119

Samson Tiki, Belinda Luke and Janet Mack

Accounting can support a “sustainable” corruption network: a case analysis pp. 120-138

Silvia Pilonato

The integration of risk and performance management: the role of boundary objects pp. 139-161

Enrico Bracci, Giorgia Gobbo and Luca Papi

International donors as enablers of institutional change in turbulent times? pp. 162-185

Veronika Vakulenko

Volume 33, issue 5, 2021

Examining year-end spending spikes in the European Economic Area: a comparative study of procurement contracts pp. 513-532

Clifford P. McCue, Eric Prier and Ryan J. Lofaro

Heritage assets in financial reporting: a critical analysis of the IPSASB's consultation paper pp. 533-551

Lucia Biondi, Fabio Giulio Grandis and Giorgia Mattei

Does municipal fiscal distress hinder inter-municipal cooperation? pp. 552-574

Matteo Bocchino and Emanuele Padovani

The elephant in the dark: the social origins of research in nonprofit financial management pp. 575-598

Zakhar Berkovich and Elizabeth A.M. Searing

Financial sustainability in Malaysian public universities: coping with or embracing change? pp. 599-617

Suaniza Mamat, Nik Nazli Nik Ahmad and Julia Mohd Said

Advancing capital project management pp. 618-634

Andrew J. Grandage

Legislative budgetary power and fiscal discipline in the euro area pp. 635-661

Moira Catania, Mark Baimbridge and Ioannis Litsios

Volume 33, issue 4, 2021

Sustainability measures and earnings management: evidence from Greek municipalities pp. 365-386

Sandra Cohen and Ioanna Malkogianni

Municipal financial vulnerability in pandemic crises: a framework for analysis pp. 387-408

Emanuele Padovani, Silvia Iacuzzi, Susana Jorge and Liliana Pimentel

Unrecognized assets created by public-sector investments in health and social services pp. 409-426

Deborah Milinkovic, Jeremiah Hurley, Arthur Sweetman, David Feeny, Jean-Éric Tarride, Christopher J. Longo and Susan McCracken

Linguistic tone of management discussion and analysis disclosures and the municipal debt market pp. 427-446

Kevin T. Rich, Brent L. Roberts and Jean X. Zhang

Accountability in times of exception: an exploratory study of account-giving practices during the early stages of the COVID-19 pandemic in Italy pp. 447-467

Michele Andreaus, Leonardo Rinaldi, Caterina Pesci and Andrea Girardi

Strategic management accounting in the public sector context: the case of the Swedish Transport Administration pp. 468-486

Linda Höglund, Mikael Holmgren Caicedo, Maria Mårtensson and Fredrik Svärdsten

Reputation and financial reporting in Finnish public organizations pp. 487-511

Antti Rautiainen and Vilma Luoma-aho

Volume 33, issue 3, 2020

Governance and accountability in hybrid organizations – past, present and future pp. 245-260

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

Political connections, media impact and state-owned enterprises: an empirical analysis on corporate financial performance pp. 261-288

Alessandro Giosi and Marco Caiffa

Social impact and performance measurement systems in an Italian social enterprise: a participatory action research project pp. 289-313

Ericka Costa and Michele Andreaus

In control we trust!? Exploring formal control configurations for municipally owned corporations pp. 314-342

Tobias Alexander Krause and Martyna Daria Swiatczak

“A little bit of everything?” Conceptualising performance measurement in hybrid public sector organisations through a literature review pp. 343-363

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

Volume 33, issue 2, 2020

Holding the government to account for its finances: the “Unsung” heroes of the UK parliament scrutiny unit pp. 109-113

Laurence Ferry, Larry Honeysett and Henry Midgley

The institutionalization of public sector accounting reforms: the role of pilot entities pp. 114-137

Susana Jorge, Sónia P. Nogueira and Nuno Ribeiro

Governmental accounting reforms at a time of crisis: the Italian governmental accounting harmonization pp. 138-156

Riccardo Mussari, Denita Cepiku and Daniela Sorrentino

International tax competition and foreign direct investment in the Asia–Pacific region: a panel data analysis pp. 157-176

Chengwei Xu and Alfred Wu

A performance-based budget in the judiciary: allocation of resources and performance variability in first instance courts. An analysis of three case studies pp. 177-206

Federica Viapiana

Budgeting under public scrutiny: tracing the justification work of stakeholder groups in the controversy of an Olympic candidature pp. 207-233

Kai Michael Krauss, Anna Sandäng and Eric Karlsson

The future of auditing research in the public sector pp. 234-242

David Hay and Carolyn J. Cordery

Volume 33, issue 1, 2020

Emerging fiscal health and governance concerns resulting from COVID-19 challenges pp. 1-11

Maarten de Jong and Alfred T. Ho

“Whatever it takes”: first budgetary responses to the COVID-19 pandemic in France pp. 12-23

Charles H. Cho, Tiphaine Jérôme and Jonathan Maurice

Taiwan's budgetary responses to COVID-19: the use of special budgets pp. 24-32

Wei-Jie Liao, Nai-Ling Kuo and Shih-Hsien Chuang

The COVID-19 pandemic: a challenge for US nonprofits' financial stability pp. 33-46

Andrew F. Johnson, Beth M. Rauhaus and Kathryn Webb-Farley

The Italian response to the economic and health crises: a budgetary comparison pp. 47-55

Denita Cepiku, Benedetta Marchese and Marco Mastrodascio

Fiscal and monetary response to the COVID-19 pandemic in India pp. 56-68

Justina Jose, Priyanka Mishra and Rahul Pathak

Pakistan: making a “COVID budget” in a struggling economy pp. 69-77

Marium Ashfaq and Mohsin Bashir

Egyptian budgetary responses to COVID-19 and their social and economic consequences pp. 78-86

Emad M. Elkhashen, Ahmed Sarhan and Amanze Ejiogu

Fiscal resilience of Russia's regions in the face of COVID-19 pp. 87-94

Vladimir Klimanov, Sofia Kazakova, Anna Mikhaylova and Aliya Safina

Burning the buffer: New Zealand's budgetary response to COVID-19 pp. 95-105

Ian Ball