Purpose The purpose of this paper is to explain how public sector accounting has changed
and is changing due to public governance development. Design/methodology/approach …

Purpose The study aims to explore a retrospective overview of the Journal of Public
Budgeting, Accounting and Financial Management, a prestigious international journal in the …

Purpose Research dealing with non-financial reporting formats in public sector
organizations is progressively expanding. This paper systematizes the existing literature …

Il Popular Financial Reporting, noto anche come Bilancio POP, rappresenta una forma
trasparente e semplificata di rendicontazione sociale progettata per facilitare la …

Purpose The purpose of this polyphonic paper is to report on interdisciplinary discussions
on the state-of-the-art and future of public sector accounting research (PSAR). The authors …

Purpose The purpose of this study is to explore the usefulness of popular reporting (PR) in
an Italian city as a dialogic accounting tool for promoting citizens' engagement with digital …

Purpose Research dealing with earnings management in the public-sector context is
expanding. This paper aims to review the existing literature to understand how research is …

Over the years, several studies have been conducted to identify the impact of various
intellectual capital components on the organizational performances. However, most of these …

Purpose This study investigates the transparency of budgets by examining its relationship
with financial sustainability, which is a central area of research in the public-sector context …

Performance auditing (PA) has undergone relevant evolutions in recent decades, attracting
considerable interest from academics and practitioners alike, in terms of its emergence …