Keywords: Public budgeting
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Journal Articles
Journal of Public Budgeting, Accounting & Financial Management 1–18.
Published: 09 July 2026
... government Public budgeting Priority-based budgeting Punctuated equilibrium theory (Baumgartner and Jones, 1993) serves as the primary organizing framework for understanding municipal budgetary reallocation. This theory suggests that institutional inertia and path dependence (Pierson, 2000) create...
Journal Articles
Journal of Public Budgeting, Accounting & Financial Management (2026) 38 (3): 450–472.
Published: 10 June 2026
...Tom Overmans Purpose Public budgeting requires judgment under uncertainty, yet evidence on whether debiasing interventions improve such judgment remains limited. Although research has documented bias effects in public decision-making, much less is known about whether simple debiasing interventions...
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
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Journal of Public Budgeting, Accounting & Financial Management (2024) 36 (2): 177–194.
Published: 05 January 2024
... South Korea Performance budgeting Gender equity Public budgeting Gender-responsive budgeting (GRB) is the term used to identify budgetary 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...
Journal Articles
Journal of Public Budgeting, Accounting & Financial Management (2021) 33 (1): 69–77.
Published: 22 October 2020
... by the Pakistani government during the pandemic, and how it steers the economy despite these limitations. Pakistan Public budgeting COVID-19 Crisis budget Pakistan is one of the countries hit worst by the coronavirus pandemic. More than 240,000 people have been infected so far, among which around...
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