Earlycite

Research Article July 28 2026
Articulation of socio-economic equity and governance reform in a multi-racial society
Zamzulaila Zakaria; Zarina Zakaria; Laurence Ferry
Journal of Public Budgeting, Accounting & Financial Management (2026) https://doi.org/10.1108/JPBAFM-05-2025-0122
View articletitled, Articulation of socio-economic equity and governance reform in a multi-racial society
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Research Article July 22 2026
Accountability under pressure: designing resilient audit practices for NGOs in crisis
Joelle Matta; Yahya Skaf; Vanessa El Khoury
Journal of Public Budgeting, Accounting & Financial Management (2026) https://doi.org/10.1108/JPBAFM-10-2025-0281
View articletitled, Accountability under pressure: designing resilient audit practices for NGOs in crisis
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Research Article July 22 2026
Accounting for context in assessing the financial sustainability of local governments: are rating agencies' approaches comprehensive enough?
Paola Canestrini; Silvia Iacuzzi; Susana Jorge; Emanuele Padovani
Journal of Public Budgeting, Accounting & Financial Management (2026) https://doi.org/10.1108/JPBAFM-12-2025-0375
View articletitled, Accounting for context in assessing the financial sustainability of local governments: are rating agencies' approaches comprehensive enough?
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Research Article July 20 2026
Managing WASH infrastructure across local governments: a comparative case study of Indonesian, South African and Swiss municipalities
Sandro Fuchs; Esteban Eduardo Walteros Bello; Philippe Brügger; Martoni Ariadirja; Albert Van Zyl; Griya Rufianne
Journal of Public Budgeting, Accounting & Financial Management (2026) https://doi.org/10.1108/JPBAFM-06-2025-0158
View articletitled, Managing WASH infrastructure across local governments: a comparative case study of Indonesian, South African and Swiss municipalities
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Research Article July 20 2026
Strength in connections: social media capital and resilience in US arts and cultural organizations
Tahmina Ahmed; Michelle Benson; Chao Guo; Daniel Neely; Gregory D. Saxton; Shujie Zhang
Journal of Public Budgeting, Accounting & Financial Management (2026) https://doi.org/10.1108/JPBAFM-10-2025-0308
View articletitled, Strength in connections: social media capital and resilience in US arts and cultural organizations
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Research Article July 20 2026
Machine learning to predict local government deficits during economic downturns
Whitney Afonso; Jose Sanchez Gomez
Journal of Public Budgeting, Accounting & Financial Management (2026) https://doi.org/10.1108/JPBAFM-09-2025-0261
View articletitled, Machine learning to predict local government deficits during economic downturns
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Research Article July 16 2026
Integrating evaluation into performance audit: an empirical framework for governance accountability
M. Àngels Cabasés Piqué; Jordi Matas Dalmases
Journal of Public Budgeting, Accounting & Financial Management (2026) https://doi.org/10.1108/JPBAFM-03-2026-0133
View articletitled, Integrating evaluation into performance audit: an empirical framework for governance accountability
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Research Article July 10 2026
We're in the money: unrestricted cash windfalls and charitable nonprofits
S. Kiely Yonce
Journal of Public Budgeting, Accounting & Financial Management (2026) https://doi.org/10.1108/JPBAFM-12-2025-0392
View articletitled, We're in the money: unrestricted cash windfalls and charitable nonprofits
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Research Article July 9 2026
Cut from a different community fabric: local context and priority-based budgeting
David Mitchell
Journal of Public Budgeting, Accounting & Financial Management (2026) https://doi.org/10.1108/JPBAFM-09-2025-0274
View articletitled, Cut from a different community fabric: local context and priority-based budgeting
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Research Article July 7 2026
Financial condition determinants: a cross-country analysis of local governments in Italy and Portugal
Filippo Di Lucia; Susana Jorge; Sebastiano Torcivia
Journal of Public Budgeting, Accounting & Financial Management (2026) https://doi.org/10.1108/JPBAFM-11-2025-0349
View articletitled, Financial condition determinants: a cross-country analysis of local governments in Italy and Portugal
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Research Article June 30 2026
Mind the GAAP: determinants and implications of divergences in public sector accounting
Julia-Isabelle Heise; Marius F. Gros
Journal of Public Budgeting, Accounting & Financial Management (2026) https://doi.org/10.1108/JPBAFM-12-2025-0370
View articletitled, Mind the GAAP: determinants and implications of divergences in public sector accounting
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Research Article May 22 2026
Between INTOSAI and society's expectations: standard setting and the audit expectations gap in anti-corruption oversight
Zbysław Dobrowolski; Kim Klarskov Jeppesen; Jesus Barrena-Martinez
Journal of Public Budgeting, Accounting & Financial Management (2026) https://doi.org/10.1108/JPBAFM-11-2025-0329
View articletitled, Between INTOSAI and society's expectations: standard setting and the audit expectations gap in anti-corruption oversight
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Research Article April 30 2026
Can independent fiscal councils promote increased fiscal sustainability by enhancing fiscal literacy among the general public?
Karl Eirik Schjøtt-Pedersen
Journal of Public Budgeting, Accounting & Financial Management (2026) https://doi.org/10.1108/JPBAFM-07-2025-0182
View articletitled, Can independent fiscal councils promote increased fiscal sustainability by enhancing fiscal literacy among the general public?
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Research Article April 14 2026
Demonstrating the operational impact of performance audits: principles, practice and a framework for action
Kris Iyer; Rajan Sreedharan
Journal of Public Budgeting, Accounting & Financial Management (2026) https://doi.org/10.1108/JPBAFM-08-2025-0236
View articletitled, Demonstrating the operational impact of performance audits: principles, practice and a framework for action
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Research Article April 8 2026
Necropolitics, state of acceptance and precarious life: accounting for austerity in English local government 2010–2024
Laurence Ferry; Dior Ferry
Journal of Public Budgeting, Accounting & Financial Management (2026) https://doi.org/10.1108/JPBAFM-12-2025-0397
View articletitled, Necropolitics, state of acceptance and precarious life: accounting for austerity in English local government 2010–2024
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