Journal of Public Budgeting, Accounting & Financial Management: Volume 31 Issue 3

A conceptual framework for integrated performance management systems

Ulf Johanson, Roland Almqvist, Matti Skoog

The purpose of this paper is to further develop a conceptual framework for analysing performance management systems (PMS). The framework aims to be useful for a rich understanding…

Comparative review of dual reporting in public sector in three south-east European countries

Jelena Poljašević, Vesna Vašiček, Tatjana Jovanović

The purpose of this paper is to analyze the application of budgeting and accounting bases and their relation to financial accounting reporting systems through a comparative survey…

Does financial health influence the re-election of local governments?

Beatriz Cuadrado-Ballesteros, Serena Santis, Francesca Citro, Marco Bisogno

The purpose of this paper is to investigate the possible influence of financial health of local governments (LGs) on the re-election of politicians.

Assessing the materiality of university G4-sustainability reports

Melanie Lubinger, Judith Frei, Dorothea Greiling

Materiality, as a content-selection principle, is an emerging trend in sustainability reporting for making sustainability reports (SRs) more relevant for stakeholders. The purpose…

“Corruption premium” on municipal borrowing cost: the case of Spanish Mayors

Francisco Bastida, María-Dolores Guillamón, Bernardino Benito, Ana-María Ríos

The purpose of this paper is to examine the impact of mayors’ corruption on the municipal interest rate set by lenders.

Budgets vs individual needs: Exploring the dynamics of (de)coupling in an elementary school context

Anton Borell

Previous research has argued that little is known about the dynamics of (de)coupling. This has led to a relatively static and potentially oversimplified view on how externally…

Regulatory reform: distinguishing between mutual-benefit and public-benefit entities

Carolyn Cordery, Dalice Sim

The purpose of this paper is to analyse nonprofit regulation through comparing and contrasting mutual-benefit and public-benefit entities. It ascertains how these entities differ…

The use of performance information in local government mergers

Karina Kenk, Toomas Haldma

The purpose of this paper is to study more deeply the use of performance information (PI) in the context of the administrative-territorial reform, e.g. amalgamation in the local…