Journal of Public Budgeting, Accounting & Financial Management: Volume 33 Issue 2

Holding the government to account for its finances: the “Unsung” heroes of the UK parliament scrutiny unit

Laurence Ferry, Larry Honeysett, Henry Midgley

This paper describes the role and remit of the Scrutiny Unit, which assists members of parliament (MPs) with the analysis of accounting data.

The institutionalization of public sector accounting reforms: the role of pilot entities

Susana Jorge, Sónia P. Nogueira, Nuno Ribeiro

This paper aims at understanding the action of pilot entities, in order to ultimately infer about their role to the overall reform process of public sector accounting (PSA).

Governmental accounting reforms at a time of crisis: the Italian governmental accounting harmonization

Riccardo Mussari, Denita Cepiku, Daniela Sorrentino

Acknowledging fiscal crises as critical junctures for policy makers, this paper investigates how the recent fiscal crisis has affected the paradigmatic approach to the design of…

International tax competition and foreign direct investment in the Asia–Pacific region: a panel data analysis

Chengwei Xu, Alfred M. Wu

The purpose of this study is to investigate how a country's competitive tax policy influences its inward foreign direct investments (FDI) in the Asia–Pacific region, even when…

A performance-based budget in the judiciary: allocation of resources and performance variability in first instance courts. An analysis of three case studies

Federica Viapiana

The purpose of this paper is to compare the different performance-based budgeting models used in the judiciaries of three European countries: Italy, Finland and the Netherlands…

Budgeting under public scrutiny: tracing the justification work of stakeholder groups in the controversy of an Olympic candidature

Kai Michael Krauss, Anna Sandäng, Eric Karlsson

By mobilizing the empirical setting of a megaproject, this study problematizes public budgeting as participatory practice. The authors suggest that megaprojects are prone to…

The future of auditing research in the public sector

David C. Hay, Carolyn J. Cordery

The purpose of this paper is to review opportunities for future research about auditing in the public sector.