Research handbook on public financial management

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.