Journal of Public Budgeting Accounting & Financial Management

Scope & Guideline

Navigating the complexities of public budgeting and management.

Introduction

Immerse yourself in the scholarly insights of Journal of Public Budgeting Accounting & Financial Management with our comprehensive guidelines detailing its aims and scope. This page is your resource for understanding the journal's thematic priorities. Stay abreast of trending topics currently drawing significant attention and explore declining topics for a full picture of evolving interests. Our selection of highly cited topics and recent high-impact papers is curated within these guidelines to enhance your research impact.
LanguageEnglish
ISSN1096-3367
PublisherEMERALD GROUP PUBLISHING LTD
Support Open AccessNo
CountryUnited Kingdom
TypeJournal
Convergefrom 2011 to 2024
AbbreviationJ PUBLIC BUDGET ACC / J. Public Budg. Account. Financ. Manage.
Frequency1 issue/year
Time To First Decision-
Time To Acceptance-
Acceptance Rate-
Home Page-
AddressFloor 5, Northspring 21-23 Wellington Street, Leeds, W YORKSHIRE LS1 4DL, ENGLAND

Aims and Scopes

The Journal of Public Budgeting Accounting & Financial Management focuses on advancing knowledge and understanding of public sector budgeting, accounting, and financial management. It emphasizes the interplay between financial management practices and public accountability, transparency, and governance.
  1. Public Sector Financial Management:
    The journal covers a wide range of topics within public sector financial management, including budgeting practices, financial reporting, and performance measurement in government organizations.
  2. Sustainable Development Goals (SDGs) and Accountability:
    It emphasizes research on the role of accounting and financial management in achieving Sustainable Development Goals, exploring how public organizations can align their practices with sustainability objectives.
  3. Impact of Governance on Financial Practices:
    Research focuses on how governance structures, such as board characteristics and political environments, influence financial management practices within public organizations.
  4. Innovative Practices in Public Sector Accounting:
    The journal highlights innovative practices, including participatory budgeting, integrated reporting, and the use of digital technologies in enhancing transparency and accountability in public financial management.
  5. Response to Crises and Resilience:
    It examines how public budgeting and financial management adapt in response to crises, such as the COVID-19 pandemic, and the implications for fiscal resilience and governance.
Recent publications reflect a shift in focus towards several emerging themes that resonate with contemporary challenges in public budgeting and financial management. These trends indicate the journal's responsiveness to evolving public sector needs.
  1. Sustainable Development and Governance:
    An increasing number of papers are addressing the intersection of sustainability and governance, highlighting how public organizations can integrate sustainability into their financial practices and decision-making.
  2. Digital Transformation in Public Sector Accounting:
    There is a growing trend towards investigating the impact of digital technologies on public sector accounting, including topics like digital auditing and the use of big data analytics for financial decision-making.
  3. Participatory and Inclusive Budgeting:
    Research on participatory budgeting and inclusive approaches to financial management is gaining momentum, reflecting a shift towards engaging citizens in the budgeting process to enhance accountability and transparency.
  4. Crisis Management and Financial Resilience:
    The effects of crises, particularly the COVID-19 pandemic, on public financial management practices are a significant focus, with studies exploring how organizations build resilience and adapt their budgeting strategies in response to emergencies.
  5. Behavioral Insights in Budgeting:
    Emerging research is delving into the behavioral aspects of budgeting, examining how psychological factors influence decision-making processes within public sector financial management.

Declining or Waning

While the journal continues to evolve, certain themes that were once prominent appear to be declining in frequency or relevance. This section highlights these waning themes.
  1. Traditional Budgeting Practices:
    There is a noticeable decline in research focused on traditional budgeting methods, as newer approaches like participatory budgeting and performance-based budgeting gain traction.
  2. Conventional Financial Reporting:
    Research on conventional financial reporting practices is waning, likely due to the increasing emphasis on sustainability reporting and integrated reporting frameworks.
  3. Focus on Local Government Alone:
    The journal's scope is shifting from a primary focus on local government financial practices to encompass broader public sector contexts, including international perspectives and hybrid organizations.
  4. Static Auditing Practices:
    The exploration of static auditing practices is decreasing, as there is a growing interest in dynamic auditing approaches that integrate technology and adapt to changing public sector needs.

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