Table A4

Top 5 articles by CPY in category 4 “Devolvement/decentralisation or delegation of budgets”

Author(s) and yearTitleSourceCPY
Andrew et al. (2020) Australia’s COVID-19 public budgeting response: the straitjacket of neoliberalismJournal of Public Budgeting, Accounting and Financial Management18.25
Andrew et al. (2021) Accounting, inequality and COVID-19 in AustraliaAccounting, Auditing and Accountability Journal11.33
Ter Bogt et al. (2015) Challenging the NPM ideas about performance management: Selectivity and differentiation in outcome-oriented performance budgetingFinancial Accountability and Management5.56
Ter Bogt and Jan Van Helden (2000) Accounting change in Dutch government: Exploring the gap between expectations and realisationsManagement Accounting Research4.58
Goddard (2004) Budgetary practices and accountability habitus: A grounded theoryAccounting, Auditing and Accountability Journal3.80

Source(s): Table created by authors

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