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Keywords: Public budgeting
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Journal Articles
Journal of Public Budgeting, Accounting & Financial Management (2025) 37 (6): 413–427.
Published: 18 November 2025
...Juan Pablo Martínez Guzmán; Laura Beachley; John C. Ronquillo Purpose This research aims to enhance the understanding of how social equity considerations are incorporated into the formulation and execution of public budgets and to identify the key factors that explain variations in the use...
Includes: Supplementary data
Journal Articles
Journal Articles
Journal of Public Budgeting, Accounting & Financial Management (2025) 37 (6): 49–76.
Published: 04 April 2025
... is particularly striking given the fundamental role that accounting, budgeting, performance measurement, and auditing have played in reshaping public governance over the past quarter-century. Many of the financial control mechanisms embedded in NPFM reforms have had lasting consequences on public budgeting...
Journal Articles
Journal Articles
Journal of Public Budgeting, Accounting & Financial Management (2024) 36 (2): 177–194.
Published: 05 January 2024
... reforms that promote gender equity between males and females. The need for GRB comes from evidence that public budgets are not gender neutral, i.e. that budgets have a differentiated impact between males and females (Elson, 1999 ; Rubin and Bartle, 2005). GRB reforms aim to shed light on how public...
Journal Articles
Journal of Public Budgeting, Accounting & Financial Management (2021) 33 (1): 69–77.
Published: 22 October 2020
... Public budgeting COVID-19 Crisis budget First, the federal government allocated PKR 175bn to National Disaster Management Authority (NDMA); this included PKR 25bn for procurement of medical equipment and medicines, PKR 50bn for payments to health workers and PKR 100bn for other emergency...
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