Journal of Public Budgeting, Accounting & Financial Management
Issue(s) available: 118 – From Volume: 6 Issue: 1, to Volume: 36 Issue: 6
Sustainable development goals accounting and reporting for the “Other” sector
Sumit LodhiaThis paper provides insights into Sustainable Development Goals (SDGs) Accounting and Reporting for the Other Sector, defined as organisations that are not corporations and do not…
Public sector audit: new public management influences and eco-system driven reforms
Carolyn J. Cordery, David HayNew public management (NPM) has transformed the public sector auditing context, although in quite different ways. Further, investigations into NPM’s impact on public sector…
Do balanced budget practices of U.S. states make sense? Alternatives from the Eurozone
James W. Douglas, Ringa RaudlaThe purpose of this article is to challenge the balanced budget practices of U.S. state governments and offer alternatives that may lead to better fiscal, economic and policy…
Reforming resistant KIPOs to achieve justice: can the judiciary system hybridise?
Patrizio Monfardini, Silvia Macchia, Davide EltrudisKnowledge-intensive public organizations (KIPOs henceforth) rely heavily on knowledge as the primary resource to provide public services. This study deals with a specific kind of…
Financially supported nonprofits and IRS Form 990 expense reporting
Arthur Allen, Laurie Corradino, Brian McAllisterThe authors examine whether limitations in Form 990 result in zero or understated fundraising and administrative expenses for organizations supported by related organizations…
Earnings management detection through budget execution. Insights from Greek municipalities
Ioanna MalkogianniThis study examines specific budget execution items (as proxies of vulnerability and sustainability) along with political factors to identify earnings management (EM) practices in…
The integration of education for sustainable development into accounting education: stakeholders’ salience perspectives
Huthaifa Al-Hazaima, Mary Low, Umesh SharmaThis paper applies a stakeholder salience theoretical framework to facilitate the understanding of the roles salient stakeholders can have in the integration of education for…
The impact of inflation on local government fiscal health
Christine R. MartellInflation and federal monetary efforts to control it with interest rate hikes have very real and overwhelmingly negative consequences on US local governments following the onset…
Gender-responsive budgeting implementation challenges: evidence from South Korea
Juan Pablo Martínez GuzmánThe purpose of this research is to further the understanding of how to implement gender-responsive budgeting (GRB) systems. The author explores whether GRB reforms might benefit…
How to manage sustainability in healthcare organizations? A processing map to include the ESG strategy
Federica Bosco, Chiara Di Gerio, Gloria Fiorani, Giulia StolaThis paper aims to identify the key issues that healthcare knowledge-intensive organizations (KIPOs) should focus on to define themselves as socioenvironmentally and governance…
Telework and job satisfaction in knowledge-intensive public organizations: a quali-quantitative analysis from an environmental protection agency in Italy
Giorgio Giacomelli, Nora Annesi, Marta BarbieriThe study aims to examine the relationship between telework conditions and employees' job satisfaction (JS) within knowledge-intensive public organizations (KIPOs). Additionally…
A review of GASB No. 34
Joyce Njoroge, Lori Solsma, Kent HuThis paper documents the Government Accounting Standards Board (GASB) 34 literature, primarily in the areas of (1) accountability and improved reporting, (2) government-wide…
Rules or capacity for the EU’s fiscal future? From Werner and McDougall to the present
Christakis GeorgiouThe COVID19 crisis has thrown wide open the debate on Europe’s Economic and Monetary Union’s (EMU) future. Next Generation EU (NGEU) has broken the stalemate over a central fiscal…
Co-creating sustainability performance accounts in cities via tinkering and bricolage
Justyna Bekier, Cristiana ParisiExisting performance assessment frameworks, such as the Sustainable Development Goals (SDGs), struggle to incorporate diverse voices and representations of heterogeneous contexts…
Earnings management in local governments under a soft control regime
Ane Haugdal, Frode Kjærland, Levi Gårseth-Nesbakk, Are OustThis study explores whether hard regulatory control decreases the level of earnings management in local governments. The implementation of a new regulatory approach by Norwegian…
Raising interest rates was the wrong medicine
Yeva Nersisyan, L. Randall WrayIn this paper, the authors examine the causes of 2021–2023 inflation and evaluate whether raising interest rates is the right solution.
Mayor re-election and earnings management: evidence from Portuguese municipalities
Augusta FerreiraThe aim of this paper is to investigate whether Mayors in Portugal engage in earnings management close to zero with the motivation of re-election.
Proportional appropriation systems and financial statement quality in municipally owned entities: empirical evidence from Italy
Francesco Capalbo, Luca Galati, Claudio Lupi, Margherita SmarraThis paper aims to examine how proportional appropriation systems affect the quality of financial reporting in entities controlled by local governments.
ISSN:
1096-3367Online date, start – end:
1994Copyright Holder:
Emerald Publishing LimitedOpen Access:
hybridEditor:
- Dr Giuseppe Grossi