Journal of Public Budgeting, Accounting & Financial Management: Volume 32 Issue 2

The problem of the fiscal common-pool: is there an overlap effect on state and local debt?

Yu Shi, Rebecca Hendrick

The objective of the study is to determine if an over-borrowing bias emerges when the state fiscal base is shared by multiple general-purpose and special-purpose jurisdictions…

(Re)descriptions of medical professional work: exploring accounting as a performative device within an emergency unit health-care context

Cemil Eren Fırtın, Tom S. Karlsson

This article addresses issues of calculation and economization in contemporary public organizations. In particular, it investigates how choices of organizing emergency health-care…

Leadership and performance in intermunicipal networks

Denita Cepiku, Marco Mastrodascio

The purpose of this research is to highlight the impact of integrative leadership behaviors on network performance in local government networks.

Going GAGAS for due process: examining Yellow Book standard participation

Renee Flasher, Michelle Lau, Dara M. Marshall

The US federal government requires auditors to follow governmental auditing standards when performing audits of entities expending significant federal government dollars. This…

Budget institutions and government effectiveness

Momi Dahan, Michel Strawczynski

Do budget institutions play a role in explaining why government effectiveness is higher in some advanced countries than in others?

Determinants of mandatory disclosure compliance in Swedish municipalities

Pierre Donatella

The purpose of this article is to examine whether, and if so, to what extent, noncoercive isomorphism determines mandatory disclosure compliance at a later stage of an accounting…

Empowering middle managers in social services using management control systems

Per Nikolaj Bukh, Anne Kirstine Svanholt

This paper examines how a public sector organization combined management control systems (MCS) to comply with increased uncertainty and conflicting objectives of tight budget…

Integrated reporting and change: evidence from public universities

Silvia Iacuzzi, Andrea Garlatti, Paolo Fedele, Alessandro Lombrano

This paper aims to set out the case for integrated reporting (IR) and its potential to lead to change in the public sector by examining it in practice and analyzing the challenges…