Journal of Public Budgeting, Accounting & Financial Management: Volume 33 Issue 5

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

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

The purpose of this study is to analyze year-end spending practices in the European Economic Area (EEA) to baseline the pervasiveness of year-end spending spikes across countries…

Heritage assets in financial reporting: a critical analysis of the IPSASB's consultation paper

Lucia Biondi, Fabio Giulio Grandis, Giorgia Mattei

Within the stream of research on public sector accounting standards, heritage asset accounting represents a difficult and challenging issue. This paper intends to join the debate…

Does municipal fiscal distress hinder inter-municipal cooperation?

Matteo Bocchino, Emanuele Padovani

Inter-municipal cooperation (IMC) has been increasingly adopted worldwide to tackle issues of size and cost reduction in the provision of public services. Although the…

The elephant in the dark: the social origins of research in nonprofit financial management

Zakhar Berkovich, Elizabeth A.M. Searing

The purpose of this paper is twofold. The first is to map the most influential literature in nonprofit finance and financial management. The second is to understand why the…

Financial sustainability in Malaysian public universities: coping with or embracing change?

Suaniza Mamat, Nik Nazli Nik Ahmad, Julia Mohd Said

This paper explores the institutionalisation of a financial sustainability agenda in Malaysian public universities.

Advancing capital project management

Andrew J. Grandage

Effective project management is critical for reducing project failures, cost overruns and schedule delays. Yet, research in this area is lacking. This study provides original…

Legislative budgetary power and fiscal discipline in the euro area

Moira Catania, Mark J. Baimbridge, Ioannis Litsios

The objective of this study is to understand the budgetary role of national legislatures in euro area (EA) countries and to analyse implications for fiscal discipline.