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1-13 of 13
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
Journal Articles
Journal of Public Budgeting, Accounting & Financial Management (2026) 38 (1): 17–35.
Published: 25 September 2025
... may be seen at Link to the terms of the CC BY 4.0 licence . Digitalisation Telemedicine Public budgeting PNRR Primary care Governments are constantly looking for a way to improve the quality and efficiency of health systems (Armitage et al., 2009), but the different ways...
Journal Articles
Journal of Public Budgeting, Accounting & Financial Management (2025) 37 (6): 49–76.
Published: 04 April 2025
...-century. Many of the financial control mechanisms embedded in NPFM reforms have had lasting consequences on public budgeting flexibility, the autonomy of public service professionals, and the role of financial accountability in governance decisions. The dominance of efficiency-driven accounting practices...
Journal Articles
Journal of Public Budgeting, Accounting & Financial Management (2024) 36 (4): 490–513.
Published: 11 July 2024
... et al., 2022). Public budgeting Institutional fragmentation Protected areas Biodiversity conservation Setting aside lands and seas for protected areas is the most common biodiversity conservation strategy among national governments (Borrini-Feyerabend et al., 2013...
Journal Articles
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...
Journal Articles
Journal of Public Budgeting, Accounting & Financial Management (2020) 32 (5): 875–887.
Published: 21 October 2020
... Publishing Limited 2020 Emerald Publishing Limited Licensed re-use rights only Public budgeting COVID-19 Certainty Ambiguity Comparative study On January 30, 2020, the World Health Organization (WHO) categorized the outbreak of the COVID-19 virus as an international public-health...
Journal Articles
Eugenio 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
... at interrelated topics such as budgeting, rebudgeting, reporting, financial resilience, coproduction and corruption. Coproduction Rebudgeting Reporting Financial resilience Corruption Public budgeting The reference to coproduction also highlights a perspective that risks being overshadowed...
Journal Articles
Journal of Public Budgeting, Accounting & Financial Management (2021) 33 (2): 207–233.
Published: 07 October 2020
...Kai Michael Krauss; Anna Sandäng; Eric Karlsson Kai Michael Krauss can be contacted at: kai.krauss@phdstudent.hhs.se 30 06 2020 12 08 2020 16 09 2020 18 09 2020 By mobilizing the empirical setting of a megaproject, this study problematizes public budgeting...
Journal Articles
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
Journal of Public Budgeting, Accounting & Financial Management (2019) 31 (1): 137–156.
Published: 04 March 2019
... the existence of loose 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...
