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Journal of Public Budgeting, Accounting & Financial Management is an outlet for rigorous conceptual and empirical works aimed at challenging and innovating the field of accounting, management and governance in organizations operating in the public sphere or public-private sphere.

ISSN: 1096-3367
eISSN: 1945-1814

Aims and scope

Journal of Public Budgeting, Accounting and Financial Management (JPBAFM), a double-anonymous peer-reviewed journal, publishes articles that focus on the advancement and dissemination of research in the field of public budgeting, accounting, auditing, and financial and performance management. JPBAFM is an interdisciplinary journal that reaches a wide audience of academics, politicians and policy-makers, consultants and advisors, practitioners, analysts, journalists, and students. The editors welcome contributions from different disciplines (accounting, public management, public finance, etc.) and a broad international perspective, which offer critical analyses or undertake comparative analyses.

JPBAFM’s editorial team is very diverse in terms of background, and expertise. The editors welcome manuscripts from both scholars and practitioners that reflect a plurality of theoretical frameworks (positivist, interpretative, critical), and research methods (qualitative studies, quantitative studies, comparative analysis), as far as they offer a clear contribution, provide new perspectives on traditional issues and interpret emerging and future issues.

Aims and objectives

Published four times a year, the JPBAFM is an international refereed journal which aims at the advancement and dissemination of research in the field of public budgeting, accounting, auditing, and financial and performance management. The journal is committed to being an outlet for rigorous conceptual and empirical works aimed at challenging and innovating the field of accounting, management and governance in entities operating in the public sphere or public-private sphere (territorial government entities, universities, schools, hospitals as well as state-owned enterprises, hybrid organizations, public and private partnerships, non-profit organizations, NGOs, etc.). 

The Journal focuses on relevant aspects of public budgeting, accounting, auditing, and financial and performance management, including, but not limited to:

  • Public sector accounting systems and standards
  • Financial and alternative forms of reporting
  • Traditional and innovative budgeting approaches and tools
  • Models and techniques for long-term planning and strategic management
  • Public financial management, performance management and costs systems
  • Fiscal and financial sustainability, and fiscal policy
  • Different forms of auditing and evaluation
  • Transparency, accountability and corruption
  • Digital government and the implications for accounting.

JPBAFM is an interdisciplinary journal that welcomes manuscripts from both scholars and practitioners that reflect a plurality of theoretical frameworks (positivist, interpretative, critical), research methods (qualitative studies, quantitative studies, comparative analysis), as far as they offer a clear contribution, provide new perspectives on traditional issues and interpret emerging and future issues.

This journal is aligned with our responsible management goal

We aim to champion researchers, practitioners, policymakers and organisations who share our goals of contributing to a more ethical, responsible and sustainable way of working.

SDG 8 Decent work & economic growth
SDG 9 Industry, innovation & infrastructure
SDG 10 Reduced inequalities
SDG 11 Sustainable cities & communities
SDG 12 Responsible consumption & production
SDG 13 Climate action
Find out about our responsible management goal