Journal of Public Budgeting, Accounting & Financial Management: Volume 35 Issue 1

Behavioral and institutional performance management theories are popular. Here is why we need to add a relational perspective

Alexander Kroll

Recently, Modell (2022) and James et al. (2020) provided reviews of the performance management literature that subscribe to an institutional or behavioral perspective…

The IPSAS implementation and the use and usefulness of accounting information: a comparative analysis in the Iberian Peninsula

Patrícia Gomes, Isabel Brusca, Maria J. Fernandes, Estela Vilhena

This paper aims to research the reforms toward International Public Sector Accounting Standards (IPSAS) implementation and the perceptions about the use and usefulness of…

Technology transfer performance of public research institutes: the case of Romania

Maria Carmen Huian, Marco Bisogno, Marilena Mironiuc

This study was aimed at testing whether the technology transfer performance of Romanian public research institutes—measured as the ability to generate patented technology—was…

Public sector financial management in New Zealand central government: the role of public sector accountants

John Gill, Umesh Sharma

This paper aims to examine the actions of public sector accountants in the New Zealand government departments as they respond to the demands of the Central Treasury.

Evaluating NGO accounting and reporting practices in a developing economy: the case for reforms

Neeveditah Pariag-Maraye, Teerooven Soobaroyen, Oren Mooneeapen, Oorvashi Panchoo

This study investigates non-government organisations' (NGO) current accounting and reporting practices in a developing economy context (Mauritius) and argues the case for reforms…

Loss aversion and risk propensity in public budgeting

Eric Litton

This paper applies the theory of loss aversion to public budgeting. It seeks to understand how loss aversion affects recommended budget amounts in two scenarios, one with explicit…

Enterprise resource planning system reforms of European Union member states in association with central government accrual accounting and IPSAS adoption

Michalis Bekiaris, Antonia Markogiannopoulou

This paper examines the enterprise resource planning (ERP) systems of 27 European central governments and the governments' respective information technology (IT) reforms…