Research handbook on public financial management
- London Edward Elgar 2023
- xxiii, 431
Contents:
Foreword xviii Roy Bahl Acknowledgments xx Introduction to the Research Handbook on Public Financial Management xxi
PART I THE CHANGING LANDSCAPE OF PUBLIC FINANCIAL MANAGEMENT 1 Foundations of public financial management: theories and concepts 2 Robert S. Kravchuk 2 Managing public finances during major crises 18 Rahul Pathak, Justina Jose and Komla D. Dzigbede 3 Emerging ideas for fintech applications in the public sector 31 Majid Bazarbash, Naomi Nakaguchi Griffin, Gerardo Una and Alok Verma
PART II GOVERNMENTAL ACCOUNTING, AUDITING, AND FINANCIAL REPORTING 4 Theories informing public sector accounting and financial management changes in the era of new public management 58 Robert Ochoki Nyamori 5 Governmental accounting and financial management in practice: current trends and country experiences 77 Qiushi Wang and Shaodong Zhu 6 Future directions for research in governmental accounting, auditing, and financial reporting 95 Yulianti Abbas
PART III BUDGETING 7 The road to entrepreneurial budgeting and beyond: a reconceptualization of the development of budget innovations in the United States 117 Robert L. Bland, Michael R. Overton and Valencia Prentice 8 Public budgeting in developed and developing countries 136 Julius A. Nukpezah, Aisha S. Ahmadu, Kingsley Ukwandi, Edmund Poku Adu and Romeo Abraham 9 Future directions for research in national and subnational government budgeting 154 Jinhai Yu and Zhiwei Zhang
PART IV TAX REVENUE MANAGEMENT 10 Foundations of government taxation and revenue management 179 Whitney Afonso 11 Tax revenue management and reform in the digital era in developing and developed countries 202 Jorge Martínez-Vázquez, Eduardo Sanz-Arcega and José Manuel Tránchez Martín 12 Instruments and management of public revenue 227 Justin M. Ross
PART V EXPENDITURE MANAGEMENT 13 Foundations of public expenditure management: theories and concepts 239 Simanti Bandyopadhyay and Harsahib Singh 14 Future directions for research in public expenditure management 259 Travis St. Clair
PART VI DEBT MANAGEMENT 15 Foundations of subnational public debt management: theories, concepts and policy lessons 274 Heidi Jane M. Smith and Alfonso Mendoza-Velázquez 16 Emerging research issues in subnational government debt management 288 Dario Cestau 17 Emerging research issues in sovereign debt management 301 Teresa Ter-Minassian
PART VII GOVERNMENT PROCUREMENT AND CONTRACT MANAGEMENT 18 Foundations of public procurement 327 Spencer T. Brien 19 Future directions for research in public procurement and contract management 342 Benjamin M. Brunjes, Sawsan Abutabenjeh, Lachezar G. Anguelov, Ana-Maria Dimand and Evelyn Rodriguez-Plesa
PART VIII A PATHWAY FOR MANAGING PUBLIC FINANCES IN THE YEARS AHEAD 20 Great ideas in behavioral public financial management 370 Kenneth A. Kriz 21 New insights for managing the public finance aspects of climate-resilient infrastructure systems 386 Can Chen 22 Teaching public budgeting and finance to the next generation of scholars 403 Bruce D. McDonald, III
Index
This scholarly Research Handbook captures key observations and analyses within the field of public financial management. It offers much-needed insights into possible future research ventures while presenting contemporary summaries of past studies in this ever-evolving field.
Providing a fresh look at traditional and emergent topics such as government accounting and climate-resilient infrastructure systems, this Research Handbook acts as an essential reference point for advanced research pursuits. Chapters articulate the results of state-of-the-art investigative studies conducted by leading international researchers and aptly summarise the acute challenges involved in managing public finances such as debt management.
The Research Handbook on Public Financial Management will be valuable for academics and students of public management, politics and economics examining the foundational issues confronting public financial management. It will additionally benefit federal, state, and local government departments seeking to extend and affirm their knowledge.
9781800379701
Public finance Financial management Budgeting Public expenditure Revenue management