Subjects -> BUSINESS AND ECONOMICS (Total: 3570 journals)
    - ACCOUNTING (132 journals)
    - BANKING AND FINANCE (306 journals)
    - BUSINESS AND ECONOMICS (1248 journals)
    - CONSUMER EDUCATION AND PROTECTION (20 journals)
    - COOPERATIVES (4 journals)
    - ECONOMIC SCIENCES: GENERAL (212 journals)
    - ECONOMIC SYSTEMS, THEORIES AND HISTORY (235 journals)
    - FASHION AND CONSUMER TRENDS (20 journals)
    - HUMAN RESOURCES (103 journals)
    - INSURANCE (26 journals)
    - INTERNATIONAL COMMERCE (145 journals)
    - INTERNATIONAL DEVELOPMENT AND AID (103 journals)
    - INVESTMENTS (22 journals)
    - LABOR AND INDUSTRIAL RELATIONS (61 journals)
    - MACROECONOMICS (17 journals)
    - MANAGEMENT (595 journals)
    - MARKETING AND PURCHASING (116 journals)
    - MICROECONOMICS (23 journals)
    - PRODUCTION OF GOODS AND SERVICES (143 journals)
    - PUBLIC FINANCE, TAXATION (37 journals)
    - TRADE AND INDUSTRIAL DIRECTORIES (2 journals)

ACCOUNTING (132 journals)                     

Showing 1 - 126 of 126 Journals sorted alphabetically
Accountancy     Partially Free   (Followers: 3)
Accounting Analysis Journal     Open Access   (Followers: 4)
Accounting and Finance Research     Open Access   (Followers: 23)
Accounting and Financial Control     Open Access   (Followers: 4)
Accounting Global Journal     Open Access   (Followers: 3)
Accounting History     Hybrid Journal   (Followers: 10)
Accounting History Review     Hybrid Journal   (Followers: 15)
Accounting in Europe     Hybrid Journal   (Followers: 8)
Accounting Research Journal     Hybrid Journal   (Followers: 19)
Accounting Theory and Practice     Open Access   (Followers: 6)
Accounting, Accountability & Performance     Full-text available via subscription   (Followers: 12)
Accounting, Auditing and Accountability Journal     Hybrid Journal   (Followers: 24)
Acta Marisiensis : Seria Oeconomica     Open Access  
Activos     Open Access  
Actualidad Contable Faces     Open Access   (Followers: 1)
Advances in Accounting     Hybrid Journal   (Followers: 10)
Advances in Accounting Education     Hybrid Journal   (Followers: 12)
African Journal of Accounting, Auditing and Finance     Hybrid Journal   (Followers: 12)
Al-Mal : Jurnal Akuntansi dan Keuangan Islam     Open Access  
Applied Finance and Accounting     Open Access   (Followers: 8)
Apuntes Contables     Open Access  
Asia-Pacific Journal of Accounting & Economics     Hybrid Journal   (Followers: 6)
Asian Journal of Accounting Research     Open Access  
Asian Journal of Economics, Business and Accounting     Open Access  
Asian Journal of Finance & Accounting     Open Access   (Followers: 8)
Berkala Akuntansi dan Keuangan Indonesia     Open Access  
Bulletin of Accounting and Finance Reviews     Open Access   (Followers: 1)
China Journal of Accounting Research     Open Access   (Followers: 3)
China Journal of Accounting Studies     Hybrid Journal  
Chulalongkorn Business Review     Open Access  
Cofin Habana     Open Access  
Comptabilité - Contrôle - Audit     Full-text available via subscription  
Comptabilités     Open Access  
Contabilidad y Negocios     Open Access  
Contabilidade, Gestão e Governança     Open Access  
Contaduría y Administración     Open Access  
Copernican Journal of Finance & Accounting     Open Access   (Followers: 2)
Cuadernos de Administración (Universidad del Valle)     Open Access   (Followers: 1)
Cuadernos de Contabilidad     Open Access  
Current Issues in Auditing     Full-text available via subscription   (Followers: 4)
E-Jurnal Akuntansi     Open Access  
ECA Sinergia : Revista Especializada en Economía, Contabilidad y Administración     Open Access  
EL-MUHASABA     Open Access  
Estudios Gerenciales     Open Access  
Financial Reporting     Full-text available via subscription   (Followers: 4)
Fokus Bisnis : Media Pengkajian Manajemen dan Akuntansi     Open Access  
Indonesian Accounting Review     Open Access  
International Journal of Accounting & Finance Review     Open Access  
International Journal of Accounting and Financial Reporting     Open Access   (Followers: 8)
International Journal of Accounting and Information Management     Hybrid Journal   (Followers: 5)
International Journal of Accounting, Auditing and Performance Evaluation     Hybrid Journal   (Followers: 9)
International Journal of Auditing Technology     Hybrid Journal   (Followers: 4)
International Journal of Business Reflections     Open Access   (Followers: 2)
International Journal of Finance and Accounting     Open Access   (Followers: 7)
International Journal of Finance and Accounting Studies     Open Access   (Followers: 7)
Journal of Accounting and Business Education     Open Access   (Followers: 1)
Journal of Accounting and Investment     Open Access  
Journal of Accounting and Management     Open Access   (Followers: 11)
Journal of Accounting in Emerging Economies     Hybrid Journal   (Followers: 2)
Journal of Accounting Literature     Hybrid Journal   (Followers: 5)
Journal of Applied Accounting and Taxation     Open Access   (Followers: 1)
Journal of Applied Accounting Research     Hybrid Journal   (Followers: 15)
Journal of Applied Sciences in Accounting, Finance, and Tax     Open Access  
Journal of Auditing, Finance and Forensic Accounting     Open Access   (Followers: 5)
Journal of Banking and Financial Technology     Hybrid Journal   (Followers: 1)
Journal of Cost Analysis and Parametrics     Hybrid Journal   (Followers: 5)
Journal of Economics Finance and Accounting     Open Access   (Followers: 1)
Journal of Economics, Business, & Accountancy Ventura     Open Access  
Journal of Economics, Finance and Accounting Studies     Open Access  
Journal of Empirical Research in Accounting     Open Access   (Followers: 1)
Journal of Federation of Accounting Professions     Open Access  
Journal of Finance and Accounting     Open Access   (Followers: 7)
Journal of Finance and Accounting Research     Open Access   (Followers: 1)
Journal of Financial Reporting and Accounting     Hybrid Journal   (Followers: 12)
Journal of Islamic Accounting and Business Research     Hybrid Journal   (Followers: 5)
Journal of Management Accounting Research     Full-text available via subscription   (Followers: 24)
Journal of Public Budgeting, Accounting & Financial Management     Hybrid Journal   (Followers: 3)
Journal Syariah and Accounting Public     Open Access  
Jurnal Akuntansi & Keuangan Unja     Open Access  
Jurnal Akuntansi Aktual     Open Access  
Jurnal Akuntansi dan Keuangan     Open Access  
Jurnal Akuntansi dan Perpajakan     Open Access  
Jurnal Akuntansi Indonesia     Open Access  
Jurnal ASET (Akuntansi Riset)     Open Access  
Jurnal Dinamika Akuntansi     Open Access  
Jurnal Ekonomi KIAT     Open Access  
Jurnal Ilmiah Akuntansi dan Bisnis     Open Access  
Jurnal Ilmiah Akuntansi dan Keuangan     Open Access  
Jurnal Kajian Akuntansi     Open Access  
Krisna : Kumpulan Riset Akuntansi     Open Access  
Maandblad Voor Accountancy en Bedrijfseconomie (MAB)     Open Access  
Management & Economics Research Journal     Open Access   (Followers: 1)
Meditari Accountancy Research     Hybrid Journal   (Followers: 2)
North American Actuarial Journal     Hybrid Journal   (Followers: 1)
Open Journal of Accounting     Open Access   (Followers: 2)
PEKA : Jurnal Pendidikan Ekonomi Akuntansi     Open Access  
Point of View Research Accounting and Auditing     Open Access   (Followers: 1)
Prawo Budżetowe Państwa i Samorządu     Open Access  
Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan     Open Access  
Quipukamayoc     Open Access   (Followers: 1)
RACE - Revista de Administração, Contabilidade e Economia     Open Access  
Research Journal of Finance and Accounting     Open Access   (Followers: 10)
REUNIR: Revista de Administracao, Contabilidade e Sustentabilidade     Open Access  
Revista Catarinense da Ciência Contábil     Open Access  
Revista Contemporânea de Contabilidade     Open Access  
Revista de Administração, Contabilidade e Economia da Fundace     Open Access  
Revista de Análisis Económico y Financiero     Open Access  
Revista de Contabilidad : Spanish Accounting Review     Open Access  
Revista de Contabilidade do Mestrado em Ciências Contábeis da UERJ     Open Access  
Revista de Contabilidade e Organizações     Open Access  
Revista de Derecho Fiscal     Open Access  
Revista de Finanças Públicas, Tributação e Desenvolvimento     Open Access  
Revista de Gestão, Finanças e Contabilidade     Open Access  
Revista Evidenciação Contábil & Finanças     Open Access  
Revista Mineira de Contabilidade     Open Access  
Revista Universo Contábil     Open Access  
Riset Akuntansi dan Keuangan Indonesia     Open Access  
Risk Governance and Control : Financial Markets & Institutions     Open Access  
Science and Studies of Accounting and Finance : Problems and Perspectives     Open Access  
Social and Environmental Accountability Journal     Hybrid Journal   (Followers: 3)
South African Journal of Accounting Research     Hybrid Journal   (Followers: 1)
Spanish Journal of Finance and Accounting / Revista Española de Financiación y Contabilidad     Hybrid Journal   (Followers: 1)
Studia Universitatis Babes-Bolyai Oeconomica     Open Access   (Followers: 2)
Sustainability Accounting, Management and Policy Journal     Hybrid Journal   (Followers: 12)
The Accounting Review     Full-text available via subscription   (Followers: 49)
Universal Journal of Accounting and Finance     Open Access   (Followers: 3)

           

Similar Journals
Journal Cover
Journal of Public Budgeting, Accounting & Financial Management
Number of Followers: 3  
 
Hybrid Journal Hybrid journal   * Containing 13 Open Access Open Access article(s) in this issue *
ISSN (Print) 1096-3367 - ISSN (Online) 1945-1814
Published by Emerald Homepage  [360 journals]
  • Budget systems and post-pandemic economic resilience in developing
           countries

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      Authors: Komla D. Dzigbede , Rahul Pathak , Sombo Muzata
      Abstract: Over the years, public sector reforms in emerging economies have focused on improving national budget systems and financial management practices to promote sustainable development. In the context of the COVID-19 crisis, this article examines whether the strength or effectiveness of national budget systems and related financial management practices moderates the impact of fiscal policy measures on economic recovery and resilience. The article uses bivariate correlations and difference-in-difference analyses to examine the relationship between budget system effectiveness, government stimulus measures and forecasts of economic recovery and resilience. The analysis uses data from the Public Expenditure and Financial Accountability (PEFA) program, International Monetary Fund (IMF) and World Bank. The article finds that estimates of economic recovery and resilience are higher in countries with more reliable budget processes and more transparent public finances. Also, the strength or effectiveness of the budget system before the pandemic appears to moderate the impact of government stimulus measures on economic recovery and resilience over a medium-term forecast horizon. This is a prospective analysis based on economic forecasts from the IMF, which are subject to change in the coming years. In addition, the analysis uses subjective budget system indicators, which present measurement challenges that often influence this area of research. Better comparative data in the future, for example, large administrative datasets, will enable researchers to explore these issues with less estimation bias. The findings are relevant for policymakers and budget officials in developing countries in Africa who are engaged in plans to improve national budget systems and enhance resilience to crises, such as the COVID-19-induced economic crisis. The findings also have implications for developing countries beyond Africa with similar economic and fiscal conditions. The findings have implications for economic and budgetary planning for the social sector as well as the efficient delivery of public services in developing countries. Public managers have a critical role to play in adapting national budget systems and financial management reforms within complex and evolving economic circumstances even after the coronavirus pandemic. The authors use novel and latest data on country responses to the COVID-19 pandemic as well as medium-term economic forecasts to examine the relationship between national budget systems and post-pandemic economic recovery and resilience in the African context. Previous research has only addressed these issues in the context of industrialized countries, and a limited number of empirical studies examine these relationships. The findings also have significant value for policymakers outside Africa who are facing similar challenges related to the coronavirus pandemic.
      Citation: Journal of Public Budgeting, Accounting & Financial Management
      PubDate: 2022-03-25
      DOI: 10.1108/JPBAFM-03-2021-0036
      Issue No: Vol. ahead-of-print , No. ahead-of-print (2022)
       
  • Contingency factors and budget actors' behaviour during COVID-19: the case
           of Uganda

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      Authors: Stephen Korutaro Nkundabanyanga , Kelum Jayasinghe , Ernest Abaho , Kenneth Mugambe
      Abstract: 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 COVID-19 (C19) pandemic of a developing country. This study uses Uganda as a case study and employs semi-structured interview method for the data collection. In trying to generate themes and patterns, data are analysed through three levels of coding: open, axial and selective coding. The contingency theory is used to interpret the data. The task of budgeting formulation, implementation and control in times of C19 lead to varied actual behaviours of budget actors because of the environmental uncertainty, inappropriate structural and technological conditions and manipulative organisational cultures contingent upon the Ugandan C19 budget context. The insights generated from the study can be useful for the national governments of emerging economies, e.g. African countries, to understand the conditions that influence the budget actors' behaviour and together, develop long-term financial resilience strategies to face future emergencies. This study contributes to accounting and public budgeting theory by showing that contingency theory is a relevant framework for understanding budget actors' behaviour in emergency situations. The study potentially strengthens the contingency theory framework through its incorporation of organisational culture perspective into the “people” element.
      Citation: Journal of Public Budgeting, Accounting & Financial Management
      PubDate: 2022-03-24
      DOI: 10.1108/JPBAFM-03-2021-0058
      Issue No: Vol. ahead-of-print , No. ahead-of-print (2022)
       
  • Smartness and thinking infrastructure: an exploration of a city
           becoming smart

         This is an Open Access Article Open Access Article

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      Authors: Tomas Träskman
      Abstract: The paper explores the emergence of smart city governance with a particular focus on the cognitive value of the new technologies and the different accountabilities emerging in the digital infrastructures attempting to visualize and rationalize urban dynamics. Drawing on ethnographic, netnographic and interview data from an empirical case study of the Smart and Wise City Turku spearhead project, the study builds on the assumption that smart cities emerge from the interaction between the characteristics of technologies, constellations of actors and contextual conditions. The results report smart city activities as an organizational process and a reconfiguration that incorporates new technology with old infrastructure. Through the lens of the empirical examples, we are able to show how smart city actors, boundaries and infrastructures are mobilized, become valuable and are rendered visible. The smart cities infrastructure traces, values and governs actors, identities, objects, ideas and relations to animate new desires and feats of imagination. In terms of implications to practice, the situated descriptions echo recent calls to leaders and managers to ask how much traceability is enough (Power, 2019) and limits of accountability (Messner, 2009). The central theoretical concept of “thinking infrastructure” highlights how new accounting practices operate by disclosing (Kornberger et al., 2017) new worlds where the platforms and the users discover the nature of their responsibilities to the other. The contribution of this paper is that it examines what happens when smartness is understood as a thinking infrastructure. Different theorizations of infrastructure have implications for the study of smart cities. The lens helps us grasp possible tensions and consequences in terms of accountability that arise from new forms of participation in smart cities. It helps urban governance scholarship understand how smartness informs and shapes distributed and embodied cognition.
      Citation: Journal of Public Budgeting, Accounting & Financial Management
      PubDate: 2022-03-10
      DOI: 10.1108/JPBAFM-12-2020-0200
      Issue No: Vol. ahead-of-print , No. ahead-of-print (2022)
       
  • Actorhood of the European Court of Auditors: a visual analysis
         This is an Open Access Article Open Access Article

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      Authors: Timur Uman , Daniela Argento , Giorgia Mattei , Giuseppe Grossi
      Abstract: This paper explores how public audit institutions establish themselves as distinct actors on the public stage through communication practices. By focussing on the journey of the European Court of Auditors (ECA), this paper addresses the following research question: how does a transnational audit institution construct its actorhood through visual communication practices' Using the theoretical framework of actorhood theory and inspired by the visual accounting methodology, this study explores the ECA actorhood journey through the visual analysis of front pages of its official journal (ECA Journal) from its inception in 2009 up to 2019. The visual analysis is conducted through content analysis and a two-step cluster analysis. By showing how combinations of different visual artefacts have evolved over time, this study highlights the ways transnational public audit institutions, such as the ECA, construct their actorhood and position themselves on the public stage. It further reveals the underlying legitimacy mechanisms through which organisations such as the ECA position themselves in the public eye. This study sheds light on the depiction of individuals and their contexts in interaction with each other and how this interaction reveals the development of the actorhood journey of the ECA over time.
      Citation: Journal of Public Budgeting, Accounting & Financial Management
      PubDate: 2022-02-02
      DOI: 10.1108/JPBAFM-08-2021-0130
      Issue No: Vol. ahead-of-print , No. ahead-of-print (2022)
       
  • Rankings for smart city dialogue' Opening up a critical scrutiny

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      Authors: Evgenii Aleksandrov , Elena Dybtsyna , Giuseppe Grossi , Anatoli Bourmistrov
      Abstract: This paper aims to explore whether and how contemporary rankings reflect the dialogic development of smart cities. This paper is based on the synthesis of smart city (SC), rankings and dialogic accounting literature. It first analyses ranking documents and related methodologies and measures and then reflects on four SC rankings, taking a critical stand on whether they provide space for the polyphonic development of smart cities. This study argues that rankings do not include divergent perspectives and visions of smart cities, trapping cities in a mirage of multiple voices and bringing about a lack of urban stakeholder engagement. In other words, there is a gap between the democratic demands on smart cities and what rankings provide to governments when it comes to dialogue. As such, rankings in their existing traditional and technocratic form do not serve the dynamic and complex nature of the SC agenda. This, in turn, raises the threat that rankings create a particular notion of smartness across urban development with no possibility of questioning it. The paper responds to recent calls to critically examine the concept of the SC and the role that accounting has played in its development. This study brings new insights regarding the value of dialogic accounting in shaping a contemporary understanding of rankings and their criticalities in the SC agenda.
      Citation: Journal of Public Budgeting, Accounting & Financial Management
      PubDate: 2022-01-27
      DOI: 10.1108/JPBAFM-03-2021-0059
      Issue No: Vol. ahead-of-print , No. ahead-of-print (2022)
       
  • Accounting as rhetorical devices during the COVID-19 pandemic: evidence
           from Australian universities

         This is an Open Access Article Open Access Article

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      Authors: Zahirul Hoque , Kate Mai , Esin Ozdil
      Abstract: This paper has two purposes. First, it aims to explore how Australian universities used calculative rhetoric and practices through accounting numbers to persuade employees and legitimize their financial recovery plans to alleviate the financial hardship caused by the COVID-19 pandemic. Second, it aims to analyze how the accounting-based solutions were legitimized through a well-blended pathos, logos and ethos rhetoric. Building on a rhetorical theory of diffusion, we employed a qualitative research design within all 37 Australian public universities involving Internet-based documentary analysis. This study finds that in an urgent crisis like the fiscal crisis caused by COVID-19, universities again found rescue in accounting tools, in particular budgets, as a rhetorical device to justify their operational and strategic choices such as job-cuts, programs closures and staff pay-cuts. However, in this crisis, the same old accounting-based solutions were even more quickly to be accepted by being delivered in management’s colorful blending of pathos–logos–ethos rhetoric. While this study is constrained to Australian public universities’ financial responses, its findings have implications for university decision-makers and higher education policymakers across the globe when it comes to university management using calculative devices in persuading employees to work their way through financial hardship caused by an extreme health crisis-like COVID-19 pandemic. This study adds more evidence that the use of budgets as a calculative tool continues to play a key role in organizations in the construction, mobilization and preservation of certain strategic and operational choices during volatilities. Especially, the same way of creating calculative-based solutions can be communicated via the colorful blending of different rhetoric to make it acceptable.
      Citation: Journal of Public Budgeting, Accounting & Financial Management
      PubDate: 2022-03-09
      DOI: 10.1108/JPBAFM-09-2021-0137
      Issue No: Vol. 34 , No. 6 (2022)
       
  • “What is going on in the ‘big tent’'” Current developments in
           (new) institutional theory and performance measurement and management
           research

         This is an Open Access Article Open Access Article

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      Authors: Tobias Polzer
      Abstract: In a recent paper that was published in Journal of Public Budgeting, Accounting and Financial Management, Modell (2021) takes stock of the institutional research on performance measurement and management (PMM) in the public sector and proposes a number of avenues for further inquiry in the area. The aim of this comment is to contextualise some of his observations against the backdrop of current developments in (new) institutional theory. The recent scholarly debate about whether institutional theory needs any redirecting is the point of departure for this comment. Three of the themes from this debate are revisited and implications for research on PMM in the public sector are outlined. First, against the backdrop of an emerging plethora of organisational forms in the public sector, this comment focusses on the locus or “where” PMM can be analysed and how organisational forms affect PMM. The second point addresses the “what” of analysis, where it is argued that PMM instruments are embedded in an ecology of concepts and a relational perspective on diffusion is introduced. A third observation is related to methodological issues and discusses the “how”: how best to study manifestations of PMM systems. The comment illustrates a number of implications of the current developments in (new) institutional theory for research on PMM. In so doing, the wider ambition is to stimulate an exchange between public-sector accounting and organisation studies.
      Citation: Journal of Public Budgeting, Accounting & Financial Management
      PubDate: 2022-02-10
      DOI: 10.1108/JPBAFM-10-2021-0145
      Issue No: Vol. 34 , No. 6 (2022)
       
  • Earnings management in public-sector organizations: a structured
           literature review

         This is an Open Access Article Open Access Article

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      Authors: Marco Bisogno, Pierre Donatella
      Abstract: Research dealing with earnings management in the public-sector context is expanding. This paper aims to review the existing literature to understand how research is developing and points out gaps deserving further investigation. This study uses the structured literature methodology to investigate the state-of-the-art and future directions of the literature on earnings management in the public sector. In total, 78 articles were explored. The critical analysis of the literature shows that different but related streams of literature are emerging, focused on both a macro- and a micro-level perspective (mainly local governments and state-owned enterprises). This study is the first that offers a comprehensive review of the literature on the emerging topic of earnings management in the public-sector context. The structured literature review enables the identification of future directions for the literature in this field.
      Citation: Journal of Public Budgeting, Accounting & Financial Management
      PubDate: 2021-06-23
      DOI: 10.1108/JPBAFM-03-2021-0035
      Issue No: Vol. ahead-of-print, No. ahead-of-print (2021)
       
  • Supreme audit institutions in Europe: synergies, institutional
           transparency, gender equality and sustainability engagement

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      Authors: Andreea Hancu-Budui , Ana Zorio-Grima
      Abstract: Supreme audit institutions (SAIs) examine and supervise the activity of public institutions. The study aims at contributing to the existing literature on public sector audit by providing a classification of 29 European SAIs – 28 national SAIs and the European Court of Auditors (ECA) – based on a broad range of attributes varying from the SAIs' environment to its structure, activity, resources or transparency. The authors apply quantitative methodology for clustering by means of multidimensional scaling and regressive ordinary least square (OLS) and logistic models. The authors' results show that SAIs from veteran EU member states (MSs) are more similar amongst them and the same applies to SAIs from Nordic countries, Baltic countries, Western Mediterranean countries and Eastern countries. The authors also perform additional analysis focussing on currently relevant issues such as gender equality, age, environment or the sustainable development goals (SDGs), concluding that the younger the institutions' staff, the more transparent the institutions are. The authors also find that more transparent SAIs report on environmental audits, more prone to cover the SDGs in their audits. The research is limited in purpose and scope because data cover only Europe. Given the limited number of observations (29), it does not have prospective purposes but only explanatory ones. The authors' findings are interesting for researchers because they offer original insights on public audit in Europe and cover matters of current interest such as environment, transparency or gender equality. The research is also of interest for public auditors because it offers them information that may help them improve their activity and find institutional synergies, as the dataset is available to public auditors. From a social view point, the paper shows that public auditors perform work on topics of interest for the citizens. The dataset compiled for the research offers extensive data and a wide variety of attributes defining European SAIs and may offer future opportunities for research from different perspectives.
      Citation: Journal of Public Budgeting, Accounting & Financial Management
      PubDate: 2021-12-17
      DOI: 10.1108/JPBAFM-07-2021-0116
      Issue No: Vol. ahead-of-print , No. ahead-of-print (2021)
       
  • Localizing the Sustainable Development Goals: a managerial perspective
         This is an Open Access Article Open Access Article

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      Authors: Enrico Guarini , Elisa Mori , Elena Zuffada
      Abstract: This article investigates how Sustainable Development Goals (SDGs) can be integrated into the strategic planning and management processes of local governments (LGs). It draws from the classic strategic planning and control framework developed in management studies and elaborates some propositions for adapting, implementing and monitoring the SDGs at the city level. As a first step in the assessment of the ways the principles of sustainable development can be integrated into LG management, this research scrutinizes the incorporation of sustainability goals in the strategic plans of all medium-to-large capital cities of provinces in Italy, a context in which there has been a National Strategy for Sustainable Development (NSSD) since 2016. The focus on SDGs at the LG level in Italy is in its initial stage, and few capital cities have started to integrate sustainable development concerns into their comprehensive strategic plans. SDGs are used mainly as a reference framework in the strategic plans to demonstrate the contribution of LG strategies to global concerns on sustainable development. The paper offers insights for political leaders and public managers to rethink their strategic management systems, including the continuous process of evaluating and updating of strategic plans, in accordance with the multidimensional perspective of sustainability. To this end, the study has identified possible patterns of actions that public managers elsewhere will find useful. The managerial approach behind the proposed conceptual framework might contribute to effectively localize the SDGs in multilevel government settings and to integrate the concept of sustainability as a guiding principle into organizational routines.
      Citation: Journal of Public Budgeting, Accounting & Financial Management
      PubDate: 2021-10-27
      DOI: 10.1108/JPBAFM-02-2021-0031
      Issue No: Vol. ahead-of-print , No. ahead-of-print (2021)
       
  • Analyzing smart cities' reporting: do they report “smart”'

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      Authors: Sandra Cohen , Sotirios Karatzimas
      Abstract: This study examines the reporting practices of a sample of awarded smart cities that report in English by analyzing the financial and non-financial reports published in their websites. The study performs a manifest content analysis on the financial and non-financial reports published by a sample of awarded – by various networks and organizations – smart cities. Integrated Popular Reporting that builds on Integrated Reporting, Popular Reporting and ICT advancements is used as the reference paradigm to analyze the content and the characteristics of these reports. The results indicate that smart cities' reports are mainly developed conventionally and do not embed technological advancements. However, there are several smart cities that adopt a reporting paradigm where the five capitals of Integrated Reporting, over and above the financial one, are discussed. Systematizing the way the existing reports of smart cities are developed provides evidence whether smart cities adopt reporting means that are consistent with their character, as well as, the specific areas they should focus to achieve that. Toward this end, collaborations between citizens and smart city councils, in the philosophy of co-production and co-creation of public value, could prove helpful in the development of useful reports.
      Citation: Journal of Public Budgeting, Accounting & Financial Management
      PubDate: 2021-10-01
      DOI: 10.1108/JPBAFM-12-2020-0198
      Issue No: Vol. ahead-of-print , No. ahead-of-print (2021)
       
  • Developing “” when hierarchical accountability is omnipresent: the
           case of English sub-national government

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      Authors: Laurence Ferry , Mark Sandford
      Abstract: The relationship between central and sub-national (local) government is contentious around distribution of power and control. There is a specific concern when a (local) place has power devolved, but centralised hierarchical accountability pervades. This paper addresses that concern by considering recent innovative developments around place-based accountability arrangements in England, through analysis of official reports and news media. The article illustrates aspirations towards accountability to the local electorate clash with hierarchical accountability that remains an omnipresent mechanism of central control. It is suggested, accountability forums be developed to blend hierarchy and the place leadership role of directly elected mayors. This could enable local accountability to the electorate, whilst taking account of the context of specific regional level complexities. This is one of the first papers to consider issues of place leadership and place based accountability within the framework of hierarchical accountability for central and local government relations.
      Citation: Journal of Public Budgeting, Accounting & Financial Management
      PubDate: 2021-09-21
      DOI: 10.1108/JPBAFM-06-2021-0094
      Issue No: Vol. ahead-of-print , No. ahead-of-print (2021)
       
  • Adoption of the International Public Sector Accounting Standards in
           emerging economies and low-income countries: a structured literature
           review

         This is an Open Access Article Open Access Article

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      Authors: Tobias Polzer , Pawan Adhikari , Cong Phuong Nguyen , Levi Gårseth-Nesbakk
      Abstract: 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 (LICs) (“what do we know'”), and to propose an agenda for future research (“what do we need to know'”). An analytical framework that builds on diffusion theory is developed. The authors follow the “PRISMA Flow Diagram” to reduce a total of 427 articles from four databases to a final sample of 41 articles. These studies are examined, aided by the analytical framework. The authors find that IPSASs are a relevant issue for EEs/LICs. Overall, existing research is often explorative. The authors discover that the majority of articles rely on secondary data collection. While two-thirds of the studies perform a content analysis of pre-existing material, about one-fifth of the articles each collect primary data through means of interviews and questionnaires. The findings offer a holistic understanding of where and at what stages IPSAS reforms stand in EEs/LICs, and what factors influence the progression of reforms to the next stage of diffusion. The authors outline a number of avenues for further research after discussing the dominating trends and structuring the literature based on our analytical framework. These stem from looking at the blank spots and an identified need to contextualise IPSASs adoption in EEs/LICs.
      Citation: Journal of Public Budgeting, Accounting & Financial Management
      PubDate: 2021-09-06
      DOI: 10.1108/JPBAFM-01-2021-0016
      Issue No: Vol. ahead-of-print , No. ahead-of-print (2021)
       
  • Reporting on COVID-19 – or not' Annual report disclosure of the
           pandemic as a subsequent event

         This is an Open Access Article Open Access Article

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      Authors: Pierre Donatella , Mattias Haraldsson , Torbjörn Tagesson
      Abstract: This paper focuses on the extent to which Swedish municipalities identified and communicated risks due to the COVID-19 outbreak early on. The purpose of this paper is to explore to what extent the situational factors of the COVID-19 pandemic influenced the likelihood of municipalities disclosing COVID-19 information as a subsequent event in the annual reports of 2019. Logistic regression models were used to estimate COVID-19 disclosure as a subsequent event. Data were handpicked from annual reports, audit reports and meeting minutes, or were retrieved from publicly available sources. Regression results indicate that municipalities issuing their annual report in a later stage of the pandemic, in regions with a higher number of confirmed COVID-19 cases, were more likely to disclose COVID-19 information as a subsequent event. However, the municipal factors used to capture the risk of a severe impact of the COVID-19 outbreak were not of major importance. In line with previous research, this study shows that political and institutional factors have explanatory power in predicting and explaining accounting disclosure choices. This paper contributes to research on accounting disclosures in urgent crises and on the specific topic of subsequent events in the public sector. Few studies address subsequent events in a corporate setting and, to the best of the authors’ knowledge, none do so in the context of the public sector. This paper also offers insight into how explanatory factors, previously tested under normal conditions and circumstances, influence disclosure choices in an early stage of a health crisis characterized by uncertainty regarding both occurrence and consequences.
      Citation: Journal of Public Budgeting, Accounting & Financial Management
      PubDate: 2021-11-18
      DOI: 10.1108/JPBAFM-04-2021-0074
      Issue No: Vol. 34 , No. 6 (2021)
       
  • Do non-financial performance and accrual-based cost information affect
           public sector budgeting'

         This is an Open Access Article Open Access Article

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      Authors: Makoto Kuroki , Katsuhiro Motokawa
      Abstract: This study aims to provide evidence of how budget officers use non-financial and accrual-based cost information in the budgeting process and how the usage of this information is influenced by financial constraints. A randomized survey-based field experiment investigating budget officers in 546 Japanese local governments (LGs) was conducted. This allowed us to identify the budget officers' decision-making in the public sector budgeting process by creating and analyzing primary data with regression models. We found that budget officers suppress budget amounts based on non-financial information of good performances. Under fiscal constraints, officers further reduce budget amounts using information on high accrual-based costs and poor non-financial performance. Our survey-based field experiment allowed us to obtain primary data from officers making budget decisions. To the best of our knowledge, this study provides the first evidence that non-financial good and poor performance information and accrual-based cost information affect budget officers' decision-making under financial constrain.
      Citation: Journal of Public Budgeting, Accounting & Financial Management
      PubDate: 2021-11-12
      DOI: 10.1108/JPBAFM-03-2021-0056
      Issue No: Vol. 34 , No. 6 (2021)
       
  • An appraisal of financial indicators for local government: a structured
           literature review

         This is an Open Access Article Open Access Article

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      Authors: Silvia Iacuzzi
      Abstract: Considering the increased financial responsibility of local government (LG), the impact of global crises and the growing adoption of accrual accounting and common standards such as IPSAS, this work focuses on financial indicators for LGs. It explores whether the literature on financial indicators has grown, investigates whether there is any consensus on which indicators to use for assessing LG's financial condition, develops a critical reading of the literature and offers suggestions for future research and policy agendas. A structured literature review was carried out for publications in English about LG financial indicators. Results reveal that the number of publications dealing with financial indicators has increased over the past ten years. However, rather than focusing on a set of common indicators, the literature reports a plethora of different ones used for four main purposes: transparency and accountability compliance, performance monitoring and benchmarking, assessing LG's financial health and helping deal with exogenous crises. There is no evidence of convergence towards a common set of indicators, even though liquidity and solvency are the most popular dimensions explored by scholars. Findings highlight the challenges in converging on financial indicators, yet no claim can be made beyond the reviewed material. Results provide legislators, public managers, investors and rating agencies with insights about trends in financial indicators, their benefits and limitations. The article focuses on a less popular aspect of recent financial management reforms for local administration, that is the growing fragmentation in LG indicators, accentuated by the need for common assessment tools during unprecedented widespread crises across countries and sectors.
      Citation: Journal of Public Budgeting, Accounting & Financial Management
      PubDate: 2021-10-01
      DOI: 10.1108/JPBAFM-04-2021-0064
      Issue No: Vol. 34 , No. 6 (2021)
       
  • Capital expenditure deviations in a fragmented municipal context – the
           case of the Swedish municipal water and sewerage sector

         This is an Open Access Article Open Access Article

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      Authors: Mattias Haraldsson
      Abstract: The aim of this paper is to explore whether and how external, political, financial and governance factors influence capital expenditure deviations in the Swedish municipal water and sewerage sector and to capture the consequences of municipal organisational fragmentation. Panel data analysis of 238 municipalities and 1,190 observations of capital expenditure deviations over five years (2013–2017). Apart from a low overall on average execution rate of 69%, the Swedish municipal water and sewerage sector seems generally sensitive to external stakeholder pressure for budget compliance, but not to the political power situation. Further, political signalling incentives generally do not influence capital expenditure deviations in the contexts of municipal corporations and cooperations, which supports the idea that these governance forms insulate the organisation from general stakeholder pressure and political control. The practical implication is that large and constant capital expenditure deviations call for change in regulation and governance of the municipal sector. However, in countries such as Sweden, where externalising services to municipal corporations and cooperations is significant, this discussion needs to address the consolidated level of the municipality. Otherwise, a large share of the investment budget will be unscrutinised. More closely related to the Swedish water and sewerage sector, the risks associated with a constantly low execution rate should be analysed and addressed. First, this paper contributes to the knowledge of aggregated capital expenditure deviations in general and specifically within the municipal water and sewerage sector. Second, analysing the municipal governance landscape adds further insights and suggestions on why budget performance varies. The results especially highlight that the governance forms of corporations and cooperations change the relation to political signalling incentives.
      Citation: Journal of Public Budgeting, Accounting & Financial Management
      PubDate: 2021-08-16
      DOI: 10.1108/JPBAFM-12-2020-0197
      Issue No: Vol. 34 , No. 6 (2021)
       
  • Balancing between accountability and autonomy: the impact and relevance of
           public steering mechanisms within higher education

         This is an Open Access Article Open Access Article

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      Authors: Tomi J. Kallio , Kirsi-Mari Kallio , Mira Huusko , Riitta Pyykkö , Jussi Kivistö
      Abstract: This article studies the tensions between universities' accountability and autonomy in response to the demands of public steering mechanisms coordinating higher education institutions. Demonstrating the tension between accountability and autonomy, the impact and relevance of public steering mechanisms coordinating higher education are studied via a survey with selected representative Finnish universities. The response rate was an exceptionally high 94%. In addition to the statistical analysis of the survey, open-ended questions were also analyzed to give a more in-depth understanding of the findings. The study uses paradox theory and institutional complexity as its theoretical lenses. The empirical analysis of this study shows a considerable gap between the experienced impact and the experienced relevance of the steering mechanisms in higher education. The authors’ further analysis of the open-ended data shows that indicator-based funding allocation has undermined the perceived university autonomy. The authors highlight the paradoxical tensions of university autonomy and higher education institutions' steering mechanisms' requirement for accountability. Finding an acceptable balance between accountability and institutional autonomy plays an important role in designing higher education policies. The authors found that even if a steering mechanism is experienced as impactful, it is not necessarily considered relevant. One of the key aspects in understanding the reasons behind this mismatch is related to university autonomy. Most impactful steering mechanisms become considered less relevant because they also endanger institutional autonomy. In this sense, it could be expected that steering mechanisms should better balance accountability and autonomy.
      Citation: Journal of Public Budgeting, Accounting & Financial Management
      PubDate: 2021-07-28
      DOI: 10.1108/JPBAFM-10-2020-0177
      Issue No: Vol. 34 , No. 6 (2021)
       
  • Does fiscal decentralization promote economic growth' An empirical
           approach to the study of China and India

         This is an Open Access Article Open Access Article

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      Authors: Yinghua Jin , Mark Rider
      Abstract: The authors test the effect of expenditure decentralization and fiscal equalization on short- and long-run economic growth and estimate two-step generalized method of moment (GMM) simultaneous equations models, using panel data for China and India for the period 1985 to 2005. The authors estimate two simultaneous equations: a growth equation and equalization equation and find that expenditure decentralization has a negative and statistically significant effect at conventional levels on short-run economic growth for both China and India. However, the authors also find that this result is sensitive to the set of included explanatory variables. This leads the authors to conclude that expenditure decentralization has no effect on short-run economic growth for either country. The authors also find that expenditure decentralization has a positive and statistically significant effect on fiscal equalization for both countries but find no evidence that fiscal equalization affects short-run economic growth for either China or India. In contrast, the authors find that expenditure decentralization has a positive effect on long-run economic growth in the case of India, but not in the case of China. Finally, the authors report evidence that fiscal equalization has no effect on long-run economic growth in the case of China; however, the authors find that equalization has a positive and statistically significant at conventional levels effect on long-run economic growth in India. The authors estimate two-step GMM simultaneous equations models, using panel data for China and India for the period 1985 to 2005. To examine the effect of fiscal decentralization (FD) policies on economic growth in China and India, the authors estimate two equations: a growth equation and an equalization equation. For the growth equation, the authors adopt a production-function-based model that is widely used in the empirical literature on growth; however, the authors do make some compromises with this specification due to the unavailability of certain data. For the equalization equation, the authors include variables that economic theory and empirical evidence suggest influence fiscal disparities among subnational governments which in turn influence the demand for horizontal fiscal equalization (HFE). To the extent possible, the authors employ the same econometric specification, variable constructions and sample periods for both China and India. The authors believe this strategy provides a more rigorous test of the FD hypothesis. The authors find that expenditure decentralization has a negative and statistically significant effect at conventional levels on short-run economic growth for both China and India. However, the authors also find that this result is sensitive to the set of included explanatory variables. This leads to conclude that expenditure decentralization has no effect on short-run economic growth for either country. The authors also find that expenditure decentralization has a positive and statistically significant effect on fiscal equalization for both countries but find no evidence that fiscal equalization affects short-run economic growth for either China or India. In contrast, the authors find that expenditure decentralization has a positive effect on long-run economic growth in the case of India, but not in the case of China. Finally, the authors report evidence that fiscal equalization has no effect on long-run economic growth in the case of China; however, the authors find that equalization has a positive and statistically significant at conventional levels effect on long-run economic growth in India. Due to the importance of FD policies, especially to many developing countries that are currently pursuing decentralization reforms, future research should examine the effect of FD on economic growth for other countries. Furthermore, although it would be difficult to do so, future research should examine whether FD promotes political stability on ethnically diverse countries. To the best of the authors’ knowledge, no one has examined the effect of FD policies on India's growth experience. What is more is that this is also the first of its kind to have a comprehensive empirical investigation into these two major developing countries with very interesting similarities and differences in FD policies. It is thus of great importance to examine the effect of expenditure decentralization and HFE on economic growth in China and India.
      Citation: Journal of Public Budgeting, Accounting & Financial Management
      PubDate: 2020-08-28
      DOI: 10.1108/JPBAFM-11-2019-0174
      Issue No: Vol. 34 , No. 6 (2020)
       
  • Journal of Public Budgeting, Accounting & Financial Management

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