Journal of Public Budgeting, Accounting & Financial Management
Issue(s) available: 119 – From Volume: 6 Issue: 1, to Volume: 36 Issue: 6
Regulated public accessibility to municipalities’ financial reports and bond interest cost
Yunshil Cha, Catherine Plante, Linda RaglandIn this study, we examine regulated public accessibility to municipalities’ financial reports and bond interest cost. In particular, we examine whether there is information…
Glocalizing sustainability: how accounting begins for sustainable development goals in city administration
Mika Luhtala, Olga Welinder, Elina VikstedtThis study aims to investigate the adoption of the United Nations’ Sustainable Development Goals (SDGs) as the new performance perspective in cities. It also aims to understand…
External auditors, policy transfer, accruals accounting and the United Nations
Kim Moloney, Gwenda Jensen, Rayna StoychevaThis study asks whether external auditors enable the transfer of policies to the United Nations organizations that they audit and, if so, what types of policies are transferred.
Determinants, mechanisms and consequences of UN SDGs reporting by universities: conceptual framework and avenues for future research
Charl de Villiers, Ruth Dimes, Matteo MolinariThe purpose of this paper is to present a conceptual framework that explores the determinants, mechanisms and consequences of reporting on the United Nations Sustainable…
Sustainable development goals accounting and reporting for the “Other” sector
Sumit LodhiaThis paper provides insights into Sustainable Development Goals (SDGs) Accounting and Reporting for the Other Sector, defined as organisations that are not corporations and do not…
Public sector audit: new public management influences and eco-system driven reforms
Carolyn J. Cordery, David HayNew public management (NPM) has transformed the public sector auditing context, although in quite different ways. Further, investigations into NPM’s impact on public sector…
Reforming resistant KIPOs to achieve justice: can the judiciary system hybridise?
Patrizio Monfardini, Silvia Macchia, Davide EltrudisKnowledge-intensive public organizations (KIPOs henceforth) rely heavily on knowledge as the primary resource to provide public services. This study deals with a specific kind of…
Telework and job satisfaction in knowledge-intensive public organizations: a quali-quantitative analysis from an environmental protection agency in Italy
Giorgio Giacomelli, Nora Annesi, Marta BarbieriThe study aims to examine the relationship between telework conditions and employees' job satisfaction (JS) within knowledge-intensive public organizations (KIPOs). Additionally…
Earnings management detection through budget execution. Insights from Greek municipalities
Ioanna MalkogianniThis study examines specific budget execution items (as proxies of vulnerability and sustainability) along with political factors to identify earnings management (EM) practices in…
The integration of education for sustainable development into accounting education: stakeholders’ salience perspectives
Huthaifa Al-Hazaima, Mary Low, Umesh SharmaThis paper applies a stakeholder salience theoretical framework to facilitate the understanding of the roles salient stakeholders can have in the integration of education for…
Co-creating sustainability performance accounts in cities via tinkering and bricolage
Justyna Bekier, Cristiana ParisiExisting performance assessment frameworks, such as the Sustainable Development Goals (SDGs), struggle to incorporate diverse voices and representations of heterogeneous contexts…
How to manage sustainability in healthcare organizations? A processing map to include the ESG strategy
Federica Bosco, Chiara Di Gerio, Gloria Fiorani, Giulia StolaThis paper aims to identify the key issues that healthcare knowledge-intensive organizations (KIPOs) should focus on to define themselves as socioenvironmentally and governance…
Earnings management in local governments under a soft control regime
Ane Haugdal, Frode Kjærland, Levi Gårseth-Nesbakk, Are OustThis study explores whether hard regulatory control decreases the level of earnings management in local governments. The implementation of a new regulatory approach by Norwegian…
Mayor re-election and earnings management: evidence from Portuguese municipalities
Augusta FerreiraThe aim of this paper is to investigate whether Mayors in Portugal engage in earnings management close to zero with the motivation of re-election.
Proportional appropriation systems and financial statement quality in municipally owned entities: empirical evidence from Italy
Francesco Capalbo, Luca Galati, Claudio Lupi, Margherita SmarraThis paper aims to examine how proportional appropriation systems affect the quality of financial reporting in entities controlled by local governments.
ISSN:
1096-3367Online date, start – end:
1994Copyright Holder:
Emerald Publishing LimitedOpen Access:
hybridEditor:
- Dr Giuseppe Grossi