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1-11 of 11
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 of Public Budgeting, Accounting & Financial Management (2026) 38 (1): 17–35.
Published: 25 September 2025
... and speculate on possible outcomes that could interest at least the whole of Europe (Odone et al., 2019). Second, INHS could benefit from a huge amount of public budget specifically devoted to implementing an adequate digitalisation. The Italian Plan of investments of the European Union (EU...
Journal Articles
The development of New Public Financial Management scholarship: from global warning to emerging warnings
Open Access
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
Institutional fragmentation in United States protected area agencies and its impact on budget processes
Available to Purchase
Journal of Public Budgeting, Accounting & Financial Management (2024) 36 (4): 490–513.
Published: 11 July 2024
... (Elgie and McMenamin, 2008 ; Zelli and van Asselt, 2013 ; Jimenez, 2016 ; Lubell et al., 2017). Public budgeting Institutional fragmentation Protected areas Biodiversity conservation Finally, Ferry et al.’s (2015 , 2022 , Ferry and Midgley, 2024) research...
Journal Articles
Gender-responsive budgeting implementation challenges: evidence from South Korea
Available to Purchase
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
Pakistan: making a “COVID budget” in a struggling economy
Available to Purchase
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...
Journal Articles
Constructing certainty through public budgeting: budgetary responses to the COVID-19 pandemic in Finland, Norway and Sweden
Available to Purchase
Journal of Public Budgeting, Accounting & Financial Management (2020) 32 (5): 875–887.
Published: 21 October 2020
.... Daniela Argento is the corresponding author and can be contacted at: daniela.argento@hkr.se 02 07 2020 11 09 2020 01 10 2020 01 10 2020 © Emerald Publishing Limited 2020 Emerald Publishing Limited Licensed re-use rights only Public budgeting COVID-19 Certainty...
Journal Articles
Reconsidering public budgeting after the COVID-19 outbreak: key lessons and future challenges
Available to PurchaseEugenio Anessi-Pessina, Carmela Barbera, Cecilia Langella, Francesca Manes-Rossi, Alessandro Sancino, Mariafrancesca Sicilia, Ileana Steccolini
Journal of Public Budgeting, Accounting & Financial Management (2020) 32 (5): 957–965.
Published: 09 October 2020
... accessible to other stakeholders. It is also likely that entities providing resources (both public and private) will require specific information to exercise ex ante and/or ex-post control. Public budgets have generally been seen as performing political, managerial, accountability...
Journal Articles
Budgeting under public scrutiny: tracing the justification work of stakeholder groups in the controversy of an Olympic candidature
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Journal of Public Budgeting, Accounting & Financial Management (2021) 33 (2): 207–233.
Published: 07 October 2020
..., which resulted in a lack of public support and the eventual demise of the Olympic candidature. As such, the authors provide a more nuanced understanding of public budgeting as a controversy-based process vis-à-vis a wider public with regard to the broken institution of megaprojects...
Journal Articles
Government responses to the coronavirus in the United States: immediate remedial actions, rising debt levels and budgetary hangovers
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Journal of Public Budgeting, Accounting & Financial Management (2020) 32 (5): 745–758.
Published: 18 September 2020
...@umd.edu 13 07 2020 01 09 2020 04 09 2020 06 09 2020 © Emerald Publishing Limited 2020 Emerald Publishing Limited Licensed re-use rights only Fiscal policy Budgetary responses Public budgeting COVID-19, also known as the coronavirus, has upended life...
Journal Articles
Budget preparers’ perceptions and performance-based budgeting implementation: The case of Iranian public universities and research institutes
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Journal of Public Budgeting, Accounting & Financial Management (2019) 31 (1): 137–156.
Published: 04 March 2019
... coupling in the current budgeting process at Iranian PURI. This loose coupling results in slack creation and restricts the implementation of a PBB system. Additionally, this loose coupling limits the flow of authentic information. Public budgeting Budget negotiation Budget slack Loose coupling...
