Journal of Public Budgeting, Accounting & Financial Management: Volume 32 Issue 1

Reforms and budgetary oversight roles in Tanzania

Tausi Ally Mkasiwa

The purpose of this paper is to investigate how the new Budget Act (2015) and the new budget cycle influence and were influenced by the contextual environment of the Tanzanian…

Why has growth of user fees and other nontraditional sources of local education revenues been so limited? Evidence from Colorado

Thomas Downes, Kieran Killeen

The purpose of this paper is to explore why school districts in the USA made so little use of local sources of non-tax revenues, even when faced with declines in traditional…

The contents of the National Audit Office of Finland performance audits, 2001–2016: An interpretive study with computational content analysis

Pertti Ahonen, Juha Koljonen

The purpose of this paper is to provide a qualitative, computationally assisted examination of prominent content patterns in the 2001–2016 National Audit Office of Finland (NAOF…

Governance as integrity: The case of the internal oversight at the United Nations through the lens of Public and Private Bureaucracies Transaction Cost Economics

Maria do Rosário Da Veiga, Maria Major

Through a case study on the governance structures of the UN, the purpose of this paper is to develop a critique of Public and Private Bureaucracies Transaction Cost Economics…

Popular reporting: learning from the US experience

Francesca Manes-Rossi, Natalia Aversano, Paolo Tartaglia Polcini

The purpose of this paper is to explore a citizen-centered tool for public accountability, the popular report (PR). Elaborating on previous studies and on content analysis of a…

Coproduction and cost efficiency: a structured literature review

Andrea Garlatti, Paolo Fedele, Silvia Iacuzzi, Grazia Garlatti Costa

Coproduction is both a recurrent way of organizing public services and a maturing academic field. The academic debate has analyzed several facets, but one deserves further…