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Journal Articles

Mapping the landscape of accounting research in charitable organizations: a bibliometric and systematic literature review

Sandra Cohen, Michail Nerantzidis, Stylianos Efstratios Vatis
Journal: Journal of Public Budgeting, Accounting & Financial Management
Journal of Public Budgeting, Accounting & Financial Management (2026) 38 (2): 265–298.
https://doi.org/10.1108/JPBAFM-07-2024-0113
Published: 09 January 2026
View article titled, Mapping the landscape of accounting research in charitable organizations: a bibliometric and systematic literature review
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Includes: Supplementary data
Journal Articles

Connecting the dots: from SDGs to well-being

Sandra Cohen, Xenia J. Mamakou, Francesca Manes Rossi, Isabel Brusca
Journal: Journal of Public Budgeting, Accounting & Financial Management
Journal of Public Budgeting, Accounting & Financial Management (2025) 37 (6): 393–412.
https://doi.org/10.1108/JPBAFM-01-2025-0016
Published: 27 October 2025
View article titled, Connecting the dots: from SDGs to well-being
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Journal Articles

Sensemaking and bricolage during crises: the role of sustainability

Sandra Cohen, María-Dolores Guillamón, Irvine Lapsley, Geraldine Robbins
Journal: Journal of Public Budgeting, Accounting & Financial Management
Journal of Public Budgeting, Accounting & Financial Management (2025) 37 (3): 458–477.
https://doi.org/10.1108/JPBAFM-07-2024-0105
Published: 23 April 2025
View article titled, Sensemaking and bricolage during crises: the role of sustainability
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Journal Articles

Reflections on public sector accrual accounting and reporting: a post-operative transplant view

Mark Christensen, Sandra Cohen, Sheila Ellwood, Susan Newberry, Bradley Potter
Journal: Journal of Public Budgeting, Accounting & Financial Management
Journal of Public Budgeting, Accounting & Financial Management (2025) 37 (4): 570–594.
https://doi.org/10.1108/JPBAFM-10-2023-0195
Published: 23 December 2024
View article titled, Reflections on public sector accrual accounting and reporting: a post-operative transplant view
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Journal Articles

Guest editorial: From walking to running – What's the next step for earnings management research in public sector organizations?

Pierre Donatella, Marco Bisogno, Sandra Cohen, Odd J. Stalebrink
Journal: Journal of Public Budgeting, Accounting & Financial Management
Journal of Public Budgeting, Accounting & Financial Management (2024) 36 (3): 269–276.
https://doi.org/10.1108/JPBAFM-06-2024-230
Published: 04 July 2024
View article titled, Guest editorial: From walking to running – What's the next step for earnings management research in public sector organizations?
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Journal Articles

Users in preparers' shoes: mobilizing the sense of belonging in popular report development in local governments

Sandra Cohen, Sotirios Karatzimas
Journal: Journal of Public Budgeting, Accounting & Financial Management
Journal of Public Budgeting, Accounting & Financial Management (2023) 35 (6): 199–218.
https://doi.org/10.1108/JPBAFM-03-2023-0038
Published: 10 October 2023
View article titled, Users in preparers' shoes: mobilizing the sense of belonging in popular report development in local governments
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Journal Articles

Financial accounting information presented with infographics: does it improve financial reporting understandability?

Sandra Cohen, Francesca Manes Rossi, Xenia Mamakou, Isabel Brusca
Journal: Journal of Public Budgeting, Accounting & Financial Management
Journal of Public Budgeting, Accounting & Financial Management (2022) 34 (6): 263–295.
https://doi.org/10.1108/JPBAFM-11-2021-0163
Published: 18 October 2022
View article titled, Financial accounting information presented with infographics: does it improve financial reporting understandability?
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Journal Articles

Analyzing smart cities' reporting: do they report “smart”?

Sandra Cohen, Sotirios Karatzimas
Journal: Journal of Public Budgeting, Accounting & Financial Management
Journal of Public Budgeting, Accounting & Financial Management (2022) 34 (5): 602–621.
https://doi.org/10.1108/JPBAFM-12-2020-0198
Published: 01 October 2021
View article titled, Analyzing smart cities' reporting: do they report “smart”?
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Journal Articles

Sustainability measures and earnings management: evidence from Greek municipalities

Sandra Cohen, Ioanna Malkogianni
Journal: Journal of Public Budgeting, Accounting & Financial Management
Journal of Public Budgeting, Accounting & Financial Management (2021) 33 (4): 365–386.
https://doi.org/10.1108/JPBAFM-10-2020-0171
Published: 29 March 2021
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Journal Articles

Allocating government budgets according to citizen preferences: a cross-national survey

Nils Soguel, Eugenio Caperchione, Sandra Cohen
Journal: Journal of Public Budgeting, Accounting & Financial Management
Journal of Public Budgeting, Accounting & Financial Management (2020) 32 (3): 487–504.
https://doi.org/10.1108/JPBAFM-08-2019-0123
Published: 24 June 2020
View article titled, Allocating government budgets according to citizen preferences: a cross-national survey
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