Journal of Public Budgeting, Accounting & Financial Management
Issue(s) available: 122 – From Volume: 6 Issue: 1, to Volume: 36 Issue: 6
Performance-based budgeting reform and evolution of performance information quality: empirical analysis of Indonesia
Malul Azam, Geert BouckaertFollowing the adoption of performance-based budgeting (PBB), the government has consistently striven to enhance performance information quality. However, long-term empirical…
Strengthening the fight: is the adoption of IPSAS helping Latin America tackling corruption?
Aluska Ramos de Lira, Michel Richard Chagas Cruz, Susana JorgeThis paper examines the relationship between the adoption of accrual-based IPSAS and the level of perceived corruption of Latin-American countries, considering the moderating…
Capital structure of special-purpose governments
Robert J. Eger III, Judith M. HermisThe paper examines whether special purpose governments follow the pecking order model when raising capital, replacing firm equity in the original model with local…
Public value and public sector accountability in New Zealand
Umesh Sharma, Amanpreet KaurThis paper aims to present an overview of the development of the public value accounting approach and its application to public sector accountability in New Zealand.
Towards a wellbeing economy: reflections on wellbeing budgeting in New Zealand and Australia
Jodie Moll, Soon Yong Ang, Chamara Kuruppu, Pawan AdhikariThis paper examines the Australian and New Zealand government’s wellbeing budget reforms.
Contributing to Indonesia’s SDG achievement: disclosures of regional-owned enterprises
Moni Wehelmina Muskanan, Carol Tilt, Kathy Rao, Rob WhaitThis paper investigates how Indonesian regional government-owned enterprises disclose what they plan, account for and report their sustainable development goal (SDG…
Board characteristics and Sustainable Development Goals disclosure: evidence from European state-owned enterprises
Raffaela Casciello, Marco Maffei, Fiorenza MeucciThis study investigates if and how the board size, the board independence, the CEO duality and the board-specific skills are associated with higher-quality Sustainable Development…
Enhancing sustainable progress: an analysis of supreme audit institutions' performance audits and information disclosure practices
Ivan Dionisijev, Zorica Bozhinovska LazarevskaThis technical paper has two purposes. It firstly aims to explore Supreme Audit Institutions' information disclosure of Sustainable Development Goals’ related performance auditing…
Markets in absence of pricing and qualification mechanisms: past, present and future warnings
Enrico Bracci, Cemil Eren Fırtın, Gustaf Kastberg WeichselbergerThis essay focuses on an argument that challenges the notion of market reform as a desirable idea. It examines how market requirements, accounting practices, political…
Glocalizing sustainability: how accounting begins for sustainable development goals in city administration
Mika Luhtala, Olga Welinder, Elina VikstedtThis study aims to investigate the adoption of the United Nations’ Sustainable Development Goals (SDGs) as the new performance perspective in cities. It also aims to understand…
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…
Determinants, mechanisms and consequences of UN SDGs reporting by universities: conceptual framework and avenues for future research
Charl de Villiers, Ruth Dimes, Matteo MolinariThe purpose of this paper is to present a conceptual framework that explores the determinants, mechanisms and consequences of reporting on the United Nations Sustainable…
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…
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…
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…
ISSN:
1096-3367Online date, start – end:
1994Copyright Holder:
Emerald Publishing LimitedOpen Access:
hybridEditor:
- Dr Giuseppe Grossi
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