Journal of Public Budgeting Accounting & Financial Management
Scope & Guideline
Illuminating contemporary challenges in public finance.
Introduction
Aims and Scopes
- 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. - 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. - 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. - 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. - 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.
Trending and Emerging
- 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. - 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. - 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. - 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. - 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
- 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. - Conventional Financial Reporting:
Research on conventional financial reporting practices is waning, likely due to the increasing emphasis on sustainability reporting and integrated reporting frameworks. - 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. - 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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