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1-4 of 4
Keywords: Democracy
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Journal Articles
Digital transformations in public sector accounting, auditing and accountability: palliative or panacea?
Available to Purchase
Journal of Public Budgeting, Accounting & Financial Management (2026) 38 (1): 1–16.
Published: 23 January 2026
... and interoperability with existing systems; and citizen engagement and democracy. A thematic synthesis and comparative mapping of contributions reveal emerging insights and persistent research gaps. Findings The contributions provide robust evidence on adoption dynamics, governance and accountability challenges...
Journal Articles
Connecting the dots: from SDGs to well-being
Open Access
Journal of Public Budgeting, Accounting & Financial Management (2025) 37 (6): 393–412.
Published: 27 October 2025
... on SDGs, the World Happiness Index, democracy metrics and Gross Domestic Product (GDP) statistics, the study analyses 96 countries in 2022. Partial Least Squares Structural Equation Modelling (PLS-SEM) is employed to uncover intricate relationships and dependencies among variables. Findings...
Journal Articles
Reflections on public sector accrual accounting and reporting: a post-operative transplant view
Available to Purchase
Journal of Public Budgeting, Accounting & Financial Management (2025) 37 (4): 570–594.
Published: 23 December 2024
... al.’s seminal 1998 book Global Warning. Design/methodology/approach Methodologically, this paper takes insights developed by an experienced pool of public sector accounting scholars and refines them via frames of thinking such as accountability, democracy, decision-making and governance...
Journal Articles
Holding the government to account for its finances: the “Unsung” heroes of the UK parliament scrutiny unit
Available to Purchase
Journal of Public Budgeting, Accounting & Financial Management (2021) 33 (2): 109–113.
Published: 19 January 2021
.... This is the first descriptive piece on the Unit in an accounting journal and contributes to our understanding of how financial accountability works within the UK parliament. Accountability Financial scrutiny Public finance Budget Government UK parliament Democracy The Scrutiny Unit at the House...
