Journal of Public Budgeting, Accounting & Financial Management: Volume 35 Issue 2

Searching for dialogue in public sector budgeting research: the case study of the JPBAFM

Evgenii Aleksandrov, Sara Giovanna Mauro

This paper aims to respond to the recent calls to discover the research developments in the field of public budgeting. Particularly, it explores whether and how research dialogue…

Audit report construction: public sector organisation perspectives within a non-financial information context

Angela Hecimovic, Nonna Martinov-Bennie

This study aims to explore the challenges in the construction of the audit report by a public sector organisation within a non-financial information (NFI) audit context.

Whither monetary values of public cultural, heritage and scientific collections for financial reporting purposes

Garry D. Carnegie, Eiichiro Kudo

Using the most available literature, this viewpoint takes and supports the argument that public cultural, heritage and scientific collections of not-for-profit cultural heritage…

The influence of public sector audit digitalisation on local government budget planning: evidence from Brazil

André Feliciano Lino, Ricardo Rocha de Azevedo, Guilherme Simões Belote

This article analysed how data collection systems (DCS) developed by governmental audit organizations (Court of Accounts) affect budgetary planning within local governments.

Are CEOs rewarded for managerial ability? Evidence from nonprofit hospitals

Huilan Zhang

Most prior studies investigating determinants of CEO compensation in nonprofit hospitals ignore how managerial ability affects compensation. This study aims to examine whether…

The effects of public service motivation, risk propensity and risk perception on defensive decision-making in public administrations

Fabienne-Sophie Schäfer, Bernhard Hirsch, Christian Nitzl

Drawing on the literature on public service motivation, the authors investigate the relationship between public service motivation and defensive decision-making. Further, the…

A retrospective overview of the Journal of Public Budgeting, Accounting and Financial Management using bibliometric analysis

Gonca Güngör Göksu

The study aims to explore a retrospective overview of the Journal of Public Budgeting, Accounting and Financial Management, a prestigious international journal in the discipline…