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Content
February 2024, Volume 36, Issue 6
- 1-25 Performance management and measurement impacts on universities: (re)viewing the past, present and future
by James Guthrie & Francesca Manes-Rossi & Rebecca Levy Orelli & Vincenzo Sforza
May 2024, Volume 36, Issue 6
- 26-46 Conceptualising performance in public services co-production: from ideas to measures in neighbourhood watch schemes
by Daniela Sorrentino & Pasquale Ruggiero & Alessandro Braga & Riccardo Mussari
August 2024, Volume 36, Issue 6
- 47-71 Understanding collaboration beyond contracting: the relationship between inter-organizational collaboration and hard/soft control
by Kristina Frid & Elin K. Funck & Anna H. Glenngård
October 2024, Volume 36, Issue 6
January 2024, Volume 36, Issue 5
- 636-659 How to manage sustainability in healthcare organizations? A processing map to include the ESG strategy
by Federica Bosco & Chiara Di Gerio & Gloria Fiorani & Giulia Stola
September 2024, Volume 36, Issue 5
- 561-579 Accounting for Knowledge-intensive Public Organizations: challenges represented by COVID-19 to achieve Sustainable Development Goals
by Ann Martin-Sardesai & Paola Canestrini & Benedetta Siboni & Abeer Hassan
May 2024, Volume 36, Issue 5
- 597-616 Network effectiveness in healthcare and the impact of the COVID-19 pandemic: connecting the dots
by Chiara Oppi & Cristiana Cattaneo & Giovanna Galizzi - 660-684 Cultural institutions as knowledge-intensive public organisations (KIPOs) and their role: how digitalisation can change them providing sustainable and accessible public services
by Sieun Park & Hiroko Kudo
February 2024, Volume 36, Issue 5
- 580-596 Reforming resistant KIPOs to achieve justice: can the judiciary system hybridise?
by Patrizio Monfardini & Silvia Macchia & Davide Eltrudis
June 2024, Volume 36, Issue 4
- 471-489 The impact of the Tax Cuts and Jobs Act on the true interest cost of bank-qualified tax-exempt bond issues
by Earl D. Benson & Barry R. Marks
May 2024, Volume 36, Issue 4
- 389-416 External auditors, policy transfer, accruals accounting and the United Nations
by Kim Moloney & Gwenda Jensen & Rayna Stoycheva - 417-444 The influence of local government transparency on the implementation of the sustainable development goals in municipalities
by Ana-María Ríos & María-Dolores Guillamón & Bernardino Benito - 445-470 Regulated public accessibility to municipalities’ financial reports and bond interest cost
by Yunshil Cha & Catherine Plante & Linda Ragland
July 2024, Volume 36, Issue 4
- 490-513 Institutional fragmentation in United States protected area agencies and its impact on budget processes
by Liza Khmara & Michael Touchton - 514-535 The effect of debt intensity on the asymmetric cost behavior: empirical evidence from local governments
by Sotirios Karatzimas & Vasilios Christos Naoum & Paschalis Seretis - 536-560 Does the balance matter? The gender within government and municipal indebtedness
by Roberto Cabaleiro & Enrique Buch
June 2024, Volume 36, Issue 3
- 363-387 The political economy of earnings management in municipally owned enterprises
by Harry Müller & Marcus Sidki
January 2024, Volume 36, Issue 3
- 320-342 Earnings management detection through budget execution. Insights from Greek municipalities
by Ioanna Malkogianni
February 2024, Volume 36, Issue 2
- 217-233 Do balanced budget practices of U.S. states make sense? Alternatives from the Eurozone
by James W. Douglas & Ringa Raudla
January 2024, Volume 36, Issue 2
- 146-176 Financially supported nonprofits and IRS Form 990 expense reporting
by Arthur Allen & Laurie Corradino & Brian McAllister - 177-194 Gender-responsive budgeting implementation challenges: evidence from South Korea
by Juan Pablo Martínez Guzmán - 234-252 The impact of inflation on local government fiscal health
by Christine R. Martell
January 2024, Volume 36, Issue 1
- 1-19 Toward sustainable governance with participatory budgeting
by Lotta-Maria Sinervo & Luca Bartocci & Pauliina Lehtonen & Carol Ebdon
December 2023, Volume 36, Issue 5
- 617-635 Telework and job satisfaction in knowledge-intensive public organizations: a quali-quantitative analysis from an environmental protection agency in Italy
by Giorgio Giacomelli & Nora Annesi & Marta Barbieri
September 2023, Volume 36, Issue 3
- 343-362 Proportional appropriation systems and financial statement quality in municipally owned entities: empirical evidence from Italy
by Francesco Capalbo & Luca Galati & Claudio Lupi & Margherita Smarra
December 2023, Volume 36, Issue 3
- 277-295 Earnings management in local governments under a soft control regime
by Ane Haugdal & Frode Kjærland & Levi Gårseth-Nesbakk & Are Oust - 296-319 Mayor re-election and earnings management: evidence from Portuguese municipalities
by Augusta Ferreira
December 2023, Volume 36, Issue 2
- 125-145 A review of GASB No. 34
by Joyce Njoroge & Lori Solsma & Kent Hu - 200-216 Rules or capacity for the EU’s fiscal future? From Werner and McDougall to the present
by Christakis Georgiou - 253-266 Raising interest rates was the wrong medicine
by Yeva Nersisyan & L. Randall Wray
January 2023, Volume 36, Issue 1
- 60-80 Determinants of sustainability of participatory budgeting: Slovak perspective
by Mária Murray Svidroňová & Martina Benzoni Baláž & Daniel Klimovský & Alena Kaščáková
May 2023, Volume 36, Issue 1
February 2023, Volume 36, Issue 1
- 40-59 Premises for sustainability – participatory budgeting as a way to construct collaborative innovation capacity in local government
by Meri Pulkkinen & Lotta-Maria Sinervo & Kaisa Kurkela - 81-104 Participatory budgeting in francophone Africa: a comparative perspective between Benin and Niger
by Philippe J.C. Lassou & Mladen Ostojic & Jacky Ulrich Barboza & Olayinka Moses - 105-123 Participatory budgeting and well-being: governance and sustainability in comparative perspective
by Michael Touchton & Stephanie McNulty & Brian Wampler
November 2023, Volume 35, Issue 6
- 219-239 The formation of municipal risk management: a comparison of seven cities
by Kari Sippola & Jukka Pellinen & Antti Rautiainen & Toni Mättö & Vesa Voutilainen
April 2023, Volume 35, Issue 6
- 100-120 Financial transparency, trust and willingness to pay in local governments of sub-Saharan Africa
by Redeemer Krah & Gerard Mertens
July 2023, Volume 35, Issue 6
- 121-139 Transition management strategies of confiscated mafia-type firms: the role of public administrations and nonprofit organizations
by Marco Bisogno - 154-179 If managers feel safe, budget control becomes enabling. Evidence from a large local government organization in Sweden
by Tobias Johansson-Berg & Gabriella Wennblom
March 2023, Volume 35, Issue 6
- 78-99 Logics in situations of lower or higher “perceived control exposure”:the case of researchers
by Malin Härström
October 2023, Volume 35, Issue 6
- 199-218 Users in preparers' shoes: mobilizing the sense of belonging in popular report development in local governments
by Sandra Cohen & Sotirios Karatzimas
August 2023, Volume 35, Issue 6
- 180-198 The use and perceived usefulness of public sector financial statements by politicians – evidence from Croatia
by Ivana Pajković & Nives Botica Redmayne & Vesna Vašiček
December 2023, Volume 35, Issue 6
- 240-261 Properties of accrual accounts in public sector entities: evidence from the Italian National Health Service
by Claudio Columbano & Lucia Biondi & Enrico Bracci
February 2023, Volume 35, Issue 6
- 52-77 The role of integrated thinking in corporate governance during the COVID-19 crisis: perspectives from South Africa
by Lindani Myeza & Dusan Ecim & Warren Maroun
June 2023, Volume 35, Issue 5
- 537-567 Transparency in public administrations: a structured literature review
by Beatriz Cuadrado-Ballesteros & Ana-María Ríos & María-Dolores Guillamón - 621-643 Creeping COVID catastrophe: the impact of COVID-19 on nonprofits by sector
by Melissa Intindola & Cari Burke-Kolehmainen
August 2023, Volume 35, Issue 5
- 608-620 Expanding public sector performance measurement and management research with actor-centred approaches in new institutionalism
by Bernard Leca & Aziza Laguecir - 644-666 The influence of internal audit departments on external municipal audit reports
by Catarina Lopes & Bruno Almeida & Joana Leite & Maria Morais
October 2023, Volume 35, Issue 5
- 587-607 Internal auditor's interpersonal trust building: the Israeli public sector
by Yovav Eshet - 685-710 Fraud analytics practices in public-sector transactions: a systematic review
by Adhi Alfian & Hamzah Ritchi & Zaldy Adrianto
May 2023, Volume 35, Issue 5
- 667-684 Leave it in! Analyzing the responses to a proposal to remove governmental accounting from the certified public accountant examination
by Renee Flasher & Lydia Didia & Justyna Skomra
November 2023, Volume 35, Issue 5
- 568-586 Budget ratcheting in museums
by Niels Sandalgaard & Per Nikolaj Bukh
February 2023, Volume 35, Issue 4
- 431-450 An international comparative study of the audit and accountability arrangements of supreme audit institutions
by Laurence Ferry & Khalid Hamid & Paula Hebling Dutra
July 2023, Volume 35, Issue 4
- 417-430 Changing the boundaries of public sector auditing
by Giuseppe Grossi & David C. Hay & Chamara Kuruppu & Daniel Neely
September 2023, Volume 35, Issue 3
- 385-414 Governmental financial resilience during pandemics: the case of West Africa
by Jacob Agyemang & John Azure & Danson Kimani & Thankom Arun
February 2023, Volume 35, Issue 2
- 141-171 Searching for dialogue in public sector budgeting research: the case study of the JPBAFM
by Evgenii Aleksandrov & Sara Giovanna Mauro - 219-243 Are CEOs rewarded for managerial ability? Evidence from nonprofit hospitals
by Huilan Zhang
March 2023, Volume 35, Issue 2
- 198-218 The influence of public sector audit digitalisation on local government budget planning: evidence from Brazil
by André Feliciano Lino & Ricardo Rocha de Azevedo & Guilherme Simões Belote - 264-295 A retrospective overview of the Journal of Public Budgeting, Accounting and Financial Managementusing bibliometric analysis
by Gonca Güngör Göksu
December 2022, Volume 35, Issue 6
August 2022, Volume 35, Issue 4
- 474-492 Auditing ethics and corruption: οld challenges and new trends for Supreme audit institutions in turbulent times
by Georgia Kontogeorga & Anna Papapanagiotou - 515-535 The supreme audit institution in the Republic of North Macedonia – two decades of building public trust
by Ivan Dionisijev & Zorica Bozhinovska Lazarevska & Marina Trpeska & Atanasko Atanasovski
February 2022, Volume 35, Issue 4
- 493-514 Actorhood of the European Court of Auditors: a visual analysis
by Timur Uman & Daniela Argento & Giorgia Mattei & Giuseppe Grossi
March 2022, Volume 35, Issue 3
- 333-353 Budget systems and post-pandemic economic resilience in developing countries
by Komla D. Dzigbede & Rahul Pathak & Sombo Muzata - 354-384 Contingency factors and budget actors' behaviour during COVID-19: the case of Uganda
by Stephen Korutaro Nkundabanyanga & Kelum Jayasinghe & Ernest Abaho & Kenneth Mugambe
June 2022, Volume 35, Issue 2
- 172-191 Audit report construction: public sector organisation perspectives within a non-financial information context
by Angela Hecimovic & Nonna Martinov-Bennie
November 2022, Volume 35, Issue 2
- 244-263 The effects of public service motivation, risk propensity and risk perception on defensive decision-making in public administrations
by Fabienne-Sophie Schäfer & Bernhard Hirsch & Christian Nitzl
September 2022, Volume 35, Issue 2
- 192-197 Whither monetary values of public cultural, heritage and scientific collections for financial reporting purposes
by Garry D. Carnegie & Eiichiro Kudo
November 2022, Volume 35, Issue 1
- 95-114 Loss aversion and risk propensity in public budgeting
by Eric Litton - 115-140 Enterprise resource planning system reforms of European Union member states in association with central government accrual accounting and IPSAS adoption
by Michalis Bekiaris & Antonia Markogiannopoulou
September 2022, Volume 35, Issue 1
- 65-72 Public sector financial management in New Zealand central government: the role of public sector accountants
by John Gill & Umesh Sharma
July 2022, Volume 35, Issue 1
- 1-11 Behavioral and institutional performance management theories are popular. Here is why we need to add a relational perspective
by Alexander Kroll - 12-40 The IPSAS implementation and the use and usefulness of accounting information: a comparative analysis in the Iberian Peninsula
by Patrícia Gomes & Isabel Brusca & Maria J. Fernandes & Estela Vilhena - 41-64 Technology transfer performance of public research institutes: the case of Romania
by Maria Carmen Huian & Marco Bisogno & Marilena Mironiuc
October 2022, Volume 35, Issue 1
- 73-94 Evaluating NGO accounting and reporting practices in a developing economy: the case for reforms
by Neeveditah Pariag-Maraye & Teerooven Soobaroyen & Oren Mooneeapen & Oorvashi Panchoo
March 2022, Volume 34, Issue 6
- 168-192 Accounting as rhetorical devices during the COVID-19 pandemic: evidence from Australian universities
by Zahirul Hoque & Kate Mai & Esin Ozdil
February 2022, Volume 34, Issue 6
June 2022, Volume 34, Issue 6
- 193-209 Vernacular budgeting and accounting routines – a longitudinal constructive case study
by Toni Mättö & Marko Järvenpää & Pekka Peura & Merja Kangasjärvi & Harri Lehtinen - 210-234 Budget transparency and financial sustainability
by Beatriz Cuadrado-Ballesteros & Marco Bisogno
October 2022, Volume 34, Issue 6
- 235-262 To build or not to build? Mobilization of uncertainty arguments in public decision-making on private megaprojects
by Peeter Peda & Eija Vinnari - 263-295 Financial accounting information presented with infographics: does it improve financial reporting understandability?
by Sandra Cohen & Francesca Manes Rossi & Xenia Mamakou & Isabel Brusca
January 2022, Volume 34, Issue 5
- 622-643 Rankings for smart city dialogue? Opening up a critical scrutiny
by Evgenii Aleksandrov & Elena Dybtsyna & Giuseppe Grossi & Anatoli Bourmistrov
March 2022, Volume 34, Issue 5
- 665-688 Smartness and thinking infrastructure: an exploration of a city becoming smart
by Tomas Träskman
June 2022, Volume 34, Issue 5
- 644-664 Visualising and calculating the smart city: a dialogue perspective
by Olga Trunova & Igor Khodachek & Aleksandr Khodachek
June 2022, Volume 34, Issue 4
- 512-533 Earnings management in municipal firms: evidence from Portugal
by Luís Serra Coelho - 534-556 Performance management change: discourses at play in an Italian university
by Francesca Manes-Rossi & Rosanna Spanò & Ann Martin-Sardesai & James Guthrie - 566-576 Public auditing practice in Iran: objectives and scopes
by Farzaneh Jalali & Salam Abdollahzade
May 2022, Volume 34, Issue 4
February 2022, Volume 34, Issue 3
- 464-487 The interest cost of split-rated municipal bonds before and after Moody's recalibration in 2010
by Earl D. Benson & Barry R. Marks
January 2022, Volume 34, Issue 3
- 391-410 Collaborative public service provision archetypes in healthcare emergencies: a case of COVID-19 administration in Sri Lanka
by Kelum Jayasinghe & Chandana Wijesinghe & Chaminda Wijethilake & Raj Prasanna - 430-445 The Crown land accounting dilemma in New South Wales local government
by Igor Ivannikov & Brian Dollery & Leopold Bayerlein
December 2021, Volume 35, Issue 4
- 451-473 Supreme audit institutions in Europe: synergies, institutional transparency, gender equality and sustainability engagement
by Andreea Hancu-Budui & Ana Zorio-Grima
September 2021, Volume 35, Issue 3
- 309-332 Adoption of the International Public Sector Accounting Standards in emerging economies and low-income countries: a structured literature review
by Tobias Polzer & Pawan Adhikari & Cong Phuong Nguyen & Levi Gårseth-Nesbakk
October 2021, Volume 34, Issue 6
- 69-94 An appraisal of financial indicators for local government: a structured literature review
by Silvia Iacuzzi
November 2021, Volume 34, Issue 6
- 95-116 Do non-financial performance and accrual-based cost information affect public sector budgeting?
by Makoto Kuroki & Katsuhiro Motokawa - 117-136 Reporting on COVID-19 – or not? Annual report disclosure of the pandemic as a subsequent event
by Pierre Donatella & Mattias Haraldsson & Torbjörn Tagesson
August 2021, Volume 34, Issue 6
July 2021, Volume 34, Issue 6
- 46-68 Balancing between accountability and autonomy: the impact and relevance of public steering mechanisms within higher education
by Tomi J. Kallio & Kirsi-Mari Kallio & Mira Huusko & Riitta Pyykkö & Jussi Kivistö
June 2021, Volume 34, Issue 6
- 1-25 Earnings management in public-sector organizations: a structured literature review
by Marco Bisogno & Pierre Donatella
October 2021, Volume 34, Issue 5
- 583-601 Localizing the Sustainable Development Goals: a managerial perspective
by Enrico Guarini & Elisa Mori & Elena Zuffada - 602-621 Analyzing smart cities' reporting: do they report “smart”?
by Sandra Cohen & Sotirios Karatzimas
September 2021, Volume 34, Issue 4
- 557-565 Developing “place leadership” when hierarchical accountability is omnipresent: the case of English sub-national government
by Laurence Ferry & Mark Sandford
December 2021, Volume 34, Issue 3
- 370-390 Ambiguity in public sector performance measurement: a systematic literature review
by Chiara Oppi & Cristina Campanale & Lino Cinquini - 411-429 Performance management and hybridization of healthcare – case of the accountable care organization
by Petra Kokko & Harri Laihonen
October 2021, Volume 34, Issue 3
- 446-463 Are federal single audit reports of internal control weaknesses a useful tool for evaluating management? The case of charter schools
by Jean Ryberg Bradley & Dana A. Forgione & Joel E. Michalek
May 2021, Volume 34, Issue 3
November 2021, Volume 34, Issue 3
- 488-497 Sustainability reporting at EU level: leading by example?
by Katharina Bryan
September 2021, Volume 34, Issue 2
- 210-237 The impact of relative CEO compensation on not-for-profit contributions
by Stacey Kaden & Gary Peters & Juan Manuel Sanchez & Gary M. Fleischman - 238-256 The professionalization of financial planning in Australia: an institutional logics perspective
by Daniel W. Richards & Sarath Lal Ukwatte Jalathge & Prem W. Senarath Yapa - 310-329 Managing quality of cost information in clinical costing: evidence across seven countries
by Christopher S. Chapman & Anja Kern & Aziza Laguecir & Gerardine Doyle & Nathalie Angelé-Halgand & Allan Hansen & Frank G.H. Hartmann & Céu Mateus & Paolo Perego & Vera Winter & Wilm Quentin - 347-352 The main challenges of Public Sector Accounting reforms and World Bank's Public Sector Accounting and Reporting (PULSAR) Program
by Dmitri Gourfinkel
October 2021, Volume 34, Issue 2
- 330-346 An empirical analysis of capital assets condition ratio in local governments: the case of Florida counties
by Xiaoheng Wang & Can Chen
July 2021, Volume 34, Issue 2
- 292-309 Austerity and budget execution: control versus flexibility
by Ringa Raudla & James W. Douglas
August 2021, Volume 34, Issue 2
- 257-291 Does regulatory enforcement improve continuing disclosure? The municipal securities market case of the Municipalities Continuing Disclosure Cooperation (MCDC) initiative
by Yulianti Abbas & Craig L. Johnson
November 2021, Volume 34, Issue 1
- 1-26 Accounting for unstable environments in the public sector: managing post-COVID-19 times
by Francisco Bastida & Enrico Bracci & Zahirul Hoque
February 2021, Volume 34, Issue 1
- 52-66 Integrating non-financial performance indicators in budget documents: the continuing search of Dutch municipalities
by Tjerk Budding & Bram Faber & Martijn Schoute
January 2021, Volume 34, Issue 1
- 162-185 International donors as enablers of institutional change in turbulent times?
by Veronika Vakulenko
May 2021, Volume 33, Issue 5
- 575-598 The elephant in the dark: the social origins of research in nonprofit financial management
by Zakhar Berkovich & Elizabeth A.M. Searing
March 2021, Volume 33, Issue 5
- 552-574 Does municipal fiscal distress hinder inter-municipal cooperation?
by Matteo Bocchino & Emanuele Padovani
June 2021, Volume 33, Issue 5
- 599-617 Financial sustainability in Malaysian public universities: coping with or embracing change?
by Suaniza Mamat & Nik Nazli Nik Ahmad & Julia Mohd Said - 618-634 Advancing capital project management
by Andrew J. Grandage - 635-661 Legislative budgetary power and fiscal discipline in the euro area
by Moira Catania & Mark J. Baimbridge & Ioannis Litsios
April 2021, Volume 33, Issue 5
- 513-532 Examining year-end spending spikes in the European Economic Area: a comparative study of procurement contracts
by Clifford P. McCue & Eric Prier & Ryan J. Lofaro - 533-551 Heritage assets in financial reporting: a critical analysis of the IPSASB's consultation paper
by Lucia Biondi & Fabio Giulio Grandis & Giorgia Mattei
April 2021, Volume 33, Issue 4
- 387-408 Municipal financial vulnerability in pandemic crises: a framework for analysis
by Emanuele Padovani & Silvia Iacuzzi & Susana Jorge & Liliana Pimentel - 468-486 Strategic management accounting in the public sector context: the case of the Swedish Transport Administration
by Linda Höglund & Mikael Holmgren Caicedo & Maria Mårtensson & Fredrik Svärdsten - 487-511 Reputation and financial reporting in Finnish public organizations
by Antti Rautiainen & Vilma Luoma-aho
March 2021, Volume 33, Issue 4
- 365-386 Sustainability measures and earnings management: evidence from Greek municipalities
by Sandra Cohen & Ioanna Malkogianni - 447-467 Accountability in times of exception: an exploratory study of account-giving practices during the early stages of the COVID-19 pandemic in Italy
by Michele Andreaus & Leonardo Rinaldi & Caterina Pesci & Andrea Girardi
February 2021, Volume 33, Issue 4
- 427-446 Linguistic tone of management discussion and analysis disclosures and the municipal debt market
by Kevin T. Rich & Brent L. Roberts & Jean X. Zhang
March 2021, Volume 33, Issue 3
- 245-260 Governance and accountability in hybrid organizations – past, present and future
by Jarmo Vakkuri & Jan-Erik Johanson & Nancy Chun Feng & Filippo Giordano - 343-363 “A little bit of everything?” Conceptualising performance measurement in hybrid public sector organisations through a literature review
by Lode De Waele & Tobias Polzer & Arjen van Witteloostuijn & Liselore Berghman
January 2021, Volume 33, Issue 2
- 109-113 Holding the government to account for its finances: the “Unsung” heroes of the UK parliament scrutiny unit
by Laurence Ferry & Larry Honeysett & Henry Midgley
August 2020, Volume 34, Issue 6
- 146-167 Does fiscal decentralization promote economic growth? An empirical approach to the study of China and India
by Yinghua Jin & Mark Rider
October 2020, Volume 34, Issue 2
- 189-209 Internal auditing in the public sector: a systematic literature review and future research agenda
by Michail Nerantzidis & Michail Pazarskis & George Drogalas & Stergios Galanis
September 2020, Volume 34, Issue 1
- 27-51 Dialogical turn of accounting and accountability integrated reporting in non-profit and public-sector organisations
by Ülle Pärl & Elina Paemurru & Kristjan Paemurru & Helen Kivisoo - 67-95 Decentralization, resource splitting and budgetary process: an empirical study
by A B M Mahbub Alam & Manzurul Alam
December 2020, Volume 34, Issue 1
- 139-161 The integration of risk and performance management: the role of boundary objects
by Enrico Bracci & Giorgia Gobbo & Luca Papi
October 2020, Volume 34, Issue 1
- 96-119 Examining bribery in Papua New Guinea's public sector: forms and accountability implications
by Samson Tiki & Belinda Luke & Janet Mack
June 2020, Volume 34, Issue 1
- 120-138 Accounting can support a “sustainable” corruption network: a case analysis
by Silvia Pilonato
October 2020, Volume 33, Issue 4
- 409-426 Unrecognized assets created by public-sector investments in health and social services
by Deborah Milinkovic & Jeremiah Hurley & Arthur Sweetman & David Feeny & Jean-Éric Tarride & Christopher J. Longo & Susan McCracken
October 2020, Volume 33, Issue 3
- 261-288 Political connections, media impact and state-owned enterprises: an empirical analysis on corporate financial performance
by Alessandro Giosi & Marco Caiffa
July 2020, Volume 33, Issue 3
- 289-313 Social impact and performance measurement systems in an Italian social enterprise: a participatory action research project
by Ericka Costa & Michele Andreaus
August 2020, Volume 33, Issue 3
- 314-342 In control we trust!? Exploring formal control configurations for municipally owned corporations
by Tobias Alexander Krause & Martyna Daria Swiatczak
October 2020, Volume 33, Issue 2
- 177-206 A performance-based budget in the judiciary: allocation of resources and performance variability in first instance courts. An analysis of three case studies
by Federica Viapiana - 207-233 Budgeting under public scrutiny: tracing the justification work of stakeholder groups in the controversy of an Olympic candidature
by Kai Michael Krauss & Anna Sandäng & Eric Karlsson
December 2020, Volume 33, Issue 2
- 114-137 The institutionalization of public sector accounting reforms: the role of pilot entities
by Susana Jorge & Sónia P. Nogueira & Nuno Ribeiro - 138-156 Governmental accounting reforms at a time of crisis: the Italian governmental accounting harmonization
by Riccardo Mussari & Denita Cepiku & Daniela Sorrentino - 157-176 International tax competition and foreign direct investment in the Asia–Pacific region: a panel data analysis
by Chengwei Xu & Alfred M. Wu
November 2020, Volume 33, Issue 2
- 234-242 The future of auditing research in the public sector
by David C. Hay & Carolyn J. Cordery
October 2020, Volume 33, Issue 1
- 24-32 Taiwan's budgetary responses to COVID-19: the use of special budgets
by Wei-Jie Liao & Nai-Ling Kuo & Shih-Hsien Chuang - 47-55 The Italian response to the economic and health crises: a budgetary comparison
by Denita Cepiku & Benedetta Marchese & Marco Mastrodascio - 69-77 Pakistan: making a “COVID budget” in a struggling economy
by Marium Ashfaq & Mohsin Bashir - 78-86 Egyptian budgetary responses to COVID-19 and their social and economic consequences
by Emad M. Elkhashen & Ahmed Sarhan & Amanze Ejiogu - 87-94 Fiscal resilience of Russia's regions in the face of COVID-19
by Vladimir Klimanov & Sofia Kazakova & Anna Mikhaylova & Aliya Safina
November 2020, Volume 33, Issue 1
- 1-11 Emerging fiscal health and governance concerns resulting from COVID-19 challenges
by Maarten de Jong & Alfred T. Ho - 12-23 “Whatever it takes”: first budgetary responses to the COVID-19 pandemic in France
by Charles H. Cho & Tiphaine Jérôme & Jonathan Maurice - 33-46 The COVID-19 pandemic: a challenge for US nonprofits' financial stability
by Andrew F. Johnson & Beth M. Rauhaus & Kathryn Webb-Farley - 56-68 Fiscal and monetary response to the COVID-19 pandemic in India
by Justina Jose & Priyanka Mishra & Rahul Pathak - 95-105 Burning the buffer: New Zealand's budgetary response to COVID-19
by Ian Ball
September 2020, Volume 32, Issue 5
- 745-758 Government responses to the coronavirus in the United States: immediate remedial actions, rising debt levels and budgetary hangovers
by Philip G. Joyce & Aichiro Suryo Prabowo - 771-783 Stretching the public purse: budgetary responses to COVID-19 in Canada
by Charles H. Cho & John Kurpierz - 785-795 The accounting, budgeting and fiscal impact of COVID-19 on the United Kingdom
by David Heald & Ron Hodges - 855-864 Reflections on the Austrian COVID-19 budgetary emergency measures and their potential to reconfigure the public financial management system
by Johann Seiwald & Tobias Polzer - 919-928 Nigerian budgetary response to the COVID-19 pandemic and its shrinking fiscal space: financial sustainability, employment, social inequality and business implications
by Amanze Ejiogu & Obiora Okechukwu & Chibuzo Ejiogu - 939-947 Budgetary responses to COVID-19: the case of South Korea
by Bong Hwan Kim
August 2020, Volume 32, Issue 5
- 759-770 Australia's COVID-19 public budgeting response: the straitjacket of neoliberalism
by Jane Andrew & Max Baker & James Guthrie & Ann Martin-Sardesai - 797-811 The South African government's response to COVID-19
by Charl de Villiers & Dannielle Cerbone & Wayne Van Zijl - 813-823 Financial resilience of English local government in the aftermath of COVID-19
by Thomas Ahrens & Laurence Ferry - 837-846 The Covid-19 pandemic and local government finance: Czechia and Slovakia
by Juraj Nemec & David Špaček - 847-854 This time was different: the budgetary responses to the pandemic-induced crisis in Estonia
by Ringa Raudla & James W. Douglas
October 2020, Volume 32, Issue 5
- 825-836 COVID-19 policy responses: reflections on governmental financial resilience in South Asia
by Bedanand Upadhaya & Chaminda Wijethilake & Pawan Adhikari & Kelum Jayasinghe & Thankom Arun - 865-874 Ideological and financial spaces of budgetary responses to COVID-19 lockdown strategies: comparative analysis of Russia and Ukraine
by Veronika Vakulenko & Igor Khodachek & Anatoli Bourmistrov - 875-887 Constructing certainty through public budgeting: budgetary responses to the COVID-19 pandemic in Finland, Norway and Sweden
by Daniela Argento & Katarina Kaarbøe & Jarmo Vakkuri - 889-901 Managing expectations with emotional accountability: making City Hospitals accountable during the COVID-19 pandemic in Turkey
by Istemi Demirag & Cemil Eren Fırtın & Ebru Tekin Bilbil - 929-937 Analyzing the Chinese budgetary responses to COVID-19: balancing prevention and control with socioeconomic recovery
by Shaolong Wu & Muhua Lin - 949-956 Budgetary responses to a global pandemic in Bosnia and Herzegovina
by Jelena Poljašević & Josipa Grbavac & Dragan Mikerević - 957-965 Reconsidering public budgeting after the COVID-19 outbreak: key lessons and future challenges
by Eugenio Anessi-Pessina & Carmela Barbera & Cecilia Langella & Francesca Manes-Rossi & Alessandro Sancino & Mariafrancesca Sicilia & Ileana Steccolini
November 2020, Volume 32, Issue 5
- 903-917 COVID-19 economic shocks and fiscal policy options for Ghana
by Komla D. Dzigbede & Rahul Pathak
July 2020, Volume 32, Issue 4
- 551-575 Individual auditor characteristics and audit quality: evidence from nonprofits in the US
by Nancy Chun Feng - 577-603 The surveillance of a supreme audit institution on related party transactions
by Gustavo Cesário & Ricardo Lopes Cardoso & Renato Santos Aranha - 623-637 Public value budgeting: propositions for the future of budgeting
by Scott Douglas & Tom Overmans - 639-669 Non-financial reporting formats in public sector organizations: a structured literature review
by Francesca Manes-Rossi & Giuseppe Nicolò & Daniela Argento
September 2020, Volume 32, Issue 4
- 713-727 The use of swaps by local administrations: the case of Italian regions, 2007–2014
by Chiara Oldani & Giulia Fantini - 729-733 The role of the INTOSAI Development Initiative (IDI) in strengthening the capacity and performance of supreme audit institutions in developing countries
by Einar Gørrissen
June 2020, Volume 32, Issue 4
- 529-549 University foundations: an examination of the extent of their mandatory disclosures on their webpages
by Maria Conesa & Domingo Martinez–Martinez & Javier Andrades & Manuel Larran
August 2020, Volume 32, Issue 4
- 605-622 Government funding and fundraising: an online experiment of nonprofit leader preferences and personality
by Mirae Kim & Dyana P. Mason - 671-690 Bottom-up rather than top-down: evidence from Middle Eastern and North African educational institutions
by Osama Mah'd - 691-711 Assessing fiscal distress in small county governments
by Craig S. Maher & Jae Won Oh & Wei-Jie Liao
January 2020, Volume 32, Issue 3
- 321-338 Actors and the information flows in the Czech parliamentary budget debate
by Lucie Sedmihradská & Jan Kučera
June 2020, Volume 32, Issue 3
- 339-358 Fund accounting and government-wide financial reporting during the Pre-IPSAS implementation era from a Nigerian experience
by Christopher Enyioma Alozie - 359-378 Coverage of G4-indicators in GRI-sustainability reports by electric utilities
by Johannes Slacik & Dorothea Greiling - 379-398 The analytical capacity of budgetary administrations: the case of the Euro area
by Yuliya Kasperskaya & Ramon Xifré - 439-459 Enacting “accountability in collaborative governance”: lessons in emergency management and earthquake recovery from the 2010–2011 Canterbury Earthquakes
by Kelum Jayasinghe & Christine M. Kenney & Raj Prasanna & Jerry Velasquez - 487-504 Allocating government budgets according to citizen preferences: a cross-national survey
by Nils Soguel & Eugenio Caperchione & Sandra Cohen - 505-509 Time to rethink public sector accounting education? A practitioner’s perspective
by Jens Heiling
May 2020, Volume 32, Issue 3
- 399-420 Budgetary practices in a Tanzanian University: Bourdieu's theory
by Tausi Ally Mkasiwa
July 2020, Volume 32, Issue 3
- 315-319 The IPSASB's recent strategies: opportunities for academics and standard-setters
by Gwenda Jensen