Journal of Public Budgeting, Accounting & Financial Management: Volume 35 Issue 3

Guest editorial: Public sector accounting in emerging economies in the evolving post-COVID-19 era

Pawan Adhikari, Stephen Korutaro Nkundabanyanga, Teerooven Soobaroyen, Kelum Jayasinghe

Adoption of the International Public Sector Accounting Standards in emerging economies and low-income countries: a structured literature review

Tobias Polzer, Pawan Adhikari, Cong Phuong Nguyen, Levi Gårseth-Nesbakk

The aim of the study is to review the extant literature on International Public Sector Accounting Standards (IPSAS) adoption in emerging economies (EEs) and low-income countries…

Budget systems and post-pandemic economic resilience in developing countries

Komla D. Dzigbede, Rahul Pathak, Sombo Muzata

Over the years, public sector reforms in emerging economies have focused on improving national budget systems and financial management practices to promote sustainable…

Contingency factors and budget actors' behaviour during COVID-19: the case of Uganda

Stephen Korutaro Nkundabanyanga, Kelum Jayasinghe, Ernest Abaho, Kenneth Mugambe

The purpose of this study is to examine the viewpoints and experiences of multiple budget actors to understand their particular budget related behaviours contingent upon the…

Governmental financial resilience during pandemics: the case of West Africa

Jacob Agyemang, John Azure, Danson Kimani, Thankom Arun

The paper examines financial resilience responses/capacities of governments from Liberia, Sierra Leone and Ghana in relation to COVID-19. It highlights the governments’ fiscal…