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Summary:

"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"-- [Provided by publisher]

Table of Contents:

• Foreword / Roy Bahl
• Acknowledgments
• Introduction to the research handbook on public financial management
• Part I. The changing landscape of public financial management
• 1. Foundations of public financial management: Theories and concepts / Robert S. Kravchuk
• 2. Managing public finances during major crises / Rahul Pathak, Justina Jose and Komla D. Dzigbede
• 3. Emerging ideas for fintech applications in the public sector / 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 / Robert Ochoki Nyamori
• 5. Governmental accounting and financial management in practice: Current trends and country experiences / Qiushi Wang and Shaodong Zhu
• 6. Future directions for research in governmental accounting, auditing, and financial reporting / 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 / Robert L. Bland, Michael R. Overton and Valencia Prentice
• 8. Public budgeting in developed and developing countries / 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 / Jinhai Yu and Zhiwei Zhang
• Part IV. Tax revenue management
• 10. Foundations of government taxation and revenue management / Whitney Afonso
• 11. Tax revenue management and reform in the digital era in developing and developed countries / Jorge Martínez-Vázquez, Eduardo Sanz-Arcega and José Manuel Tránchez Martín
• 12. Instruments and management of public revenue / Justin M. Ross
• Part V. Expenditure management

• 13. Foundations of public expenditure management: Theories and concepts / Simanti Bandyopadhyay and Harsahib Singh
• 14. Future directions for research in public expenditure management / Travis St. Clair
• Part VI. Debt management
• 15. Foundations of subnational public debt management: Theories, concepts and policy lessons / Heidi Jane M. Smith and Alfonso Mendoza-Velázquez
• 16. Emerging research issues in subnational government debt management / Dario Cestau
• 17. Emerging research issues in sovereign debt management / Teresa Ter-Minassian
• Part VII. Government procurement and contract management
• 18. Foundations of public procurement / Spencer T. Brien
• 19. Future directions for research in public procurement and contract management / 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 / Kenneth A. Kriz
• 21. New insights for managing the public finance aspects of climate-resilient infrastructure systems / Can Chen
• 22. Teaching public budgeting and finance to the next generation of scholars / Bruce D. McDonald, III
• Index.

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Contributors:

Dzigbede, Komla D. , editor

Hildreth, W. Bartley , editor

Languages:

English

Language Notes:

Item content: English

Related Series:

Elgar handbooks in public administration and management

Subjects:

Finance, Public — Management — Research — Handbooks, manuals, etc.

Finance, Public — Management

Finance, Public

Research

Genres:

Handbooks and manuals

General Notes:

Includes bibliographical references and index.

Physical Description:

1 online resource (460 pages).

Digital Characteristics:

text file

Call Numbers:

HJ203 .R47 2023eb

ISBNs:

9781800379718 (e-book)
1800379714

OCLC Numbers:

1395076776