Journal of Public Budgeting, Accounting & Financial Management: Volume 31 Issue 2

Actors’ dynamics toward performance-based budgeting: a mix of change and stability?

Sara Giovanna Mauro, Lino Cinquini, Lotta-Maria Sinervo

The purpose of this paper is to analyze the under-investigated role played by different key organizational actors engaged in the practice of performance-based budgeting (PBB…

Management mechanisms, deterrence measures and public finance regulatory compliance in Uganda

Stephen Korutaro Nkundabanyanga, Gorettie Kyeyune Nakyeyune, Moses Muhwezi

Despite the advancement of the assumptions of agency and institutional theories whereby monitoring structures and controls form the basis of management, inadequate public finance…

Financial information transfer in municipal government: An exploratory examination of government financial officers’ communication

Janet R. Jones, Amy Foshee Holmes, Mary Fischer, Brooklyn Cole

The purpose of this paper is to investigate how trust, honesty and transparency impact the willingness and timeliness of communicating financial information between Government…

Stakeholder groups and accountability accreditation of non-profit organizations

Nancy Chun Feng, Daniel Gordon Neely, Lise Anne D. Slatten

The purpose of this paper is to test the association between various stakeholder groups and whether nonprofit organizations (NPOs) have obtained accountability accreditation. In…

Reforming government public accountability: the case of Thailand

Prae Keerasuntonpong, Pavinee Manowan, Wasatorn Shutibhinyo

Public accountability was formally imposed on the Thai Government in 1997 when the World Bank compelled public sector reforms as a condition for bailing the country from…

Losing control: the gap in multi-level government reporting

Josette Caruana, Kimberly Zammit

The purpose of this paper is to analyse the relationship between control by the Maltese Central Government on Local Government and the format and basis of budgetary and financial…

The United Nations’ (UN) decision to adopt International Public Sector Accounting Standards (IPSAS)

Danny Chow, Caroline Aggestam Pontoppidan

The purpose of this paper is to analyse and understand the UN System’s adoption of IPSAS from a legitimacy perspective.