Journal of Public Budgeting, Accounting & Financial Management: Volume 35 Issue 6

Negative effects of the adoption of accrual accounting in the public sector: a systematic literature review and future prospects

Elisa Bonollo

Since the 1980s, governments worldwide have been implementing the move from cash to accrual accounting. Scholars initially considered the appropriateness of this accounting reform…

Consolidated financial statement information and group reporting in the central government: a user-oriented approach

Lasse Olavi Oulasvirta

This study aims to fill the research gap regarding the usability of group reporting information in the central government. It answers the question of how the consolidated…

The role of integrated thinking in corporate governance during the COVID-19 crisis: perspectives from South Africa

Lindani Myeza, Dusan Ecim, Warren Maroun

This study aims to examine how integrated thinking principles can be used to assist those charged with governance during and after a crisis.

Logics in situations of lower or higher “perceived control exposure”: the case of researchers

Malin Härström

This paper examines the qualities of situations wherein hybrid professionals in knowledge-intensive public organizations (KIPOs) vary in their displays of conflicting…

Financial transparency, trust and willingness to pay in local governments of sub-Saharan Africa

Redeemer Krah, Gerard Mertens

The study investigates the influence of financial transparency on citizens' trust and revenue paying behaviour of citizens of local governments in sub-Saharan Africa. It relies on…

Transition management strategies of confiscated mafia-type firms: the role of public administrations and nonprofit organizations

Marco Bisogno

This study aims to investigate transition patterns originating from the confiscation of mafia-type firms, examining public administrations and nonprofit organizations' roles.

JPBAFM 35.6 Publisher's note

Giuseppe Grossi

If managers feel safe, budget control becomes enabling. Evidence from a large local government organization in Sweden

Tobias Johansson-Berg, Gabriella Wennblom

The authors study how enabling perceptions (flexibility, reparability and internal and global transparency) of a budgetary control system are formed, and whether enabling…

The use and perceived usefulness of public sector financial statements by politicians – evidence from Croatia

Ivana Pajković, Nives Botica Redmayne, Vesna Vašiček

This study analyses to what extent politicians use public sector entities' financial statements along with the politicians' perceptions of the usefulness of such statements in the…

Users in preparers' shoes: mobilizing the sense of belonging in popular report development in local governments

Sandra Cohen, Sotirios Karatzimas

The scope of this study is to explore informed citizens' engagement in the development of real municipalities' popular reports. For this purpose, an exploratory experiment is…

The formation of municipal risk management: a comparison of seven cities

Kari Sippola, Jukka Pellinen, Antti Rautiainen, Toni Mättö, Vesa Voutilainen

This study aims to explore the formation of municipal risk management (RM) and the reasons for the differences of RM practices between the seven biggest cities in Finland.

Properties of accrual accounts in public sector entities: evidence from the Italian National Health Service

Claudio Columbano, Lucia Biondi, Enrico Bracci

This paper aims to contribute to the debate over the desirability of introducing an accrual-based accounting system in the public sector by examining whether accrual-based…