Research Handbook on Public Financial Management by Komla Dzigbede Hardcover Boo

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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.

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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.

Author Biography

Edited by Komla D. Dzigbede, Associate Professor, Department of Public Administration, State University of New York at Binghamton and W. Bartley Hildreth, Professor Emeritus, Department of Public Management and Policy, Andrew Young School of Policy Studies, Georgia State University, US

Table of Contents

Contents:Foreword xviiiRoy BahlAcknowledgments xxIntroduction to the Research Handbook on Public Financial Management xxiPART I THE CHANGING LANDSCAPE OF PUBLIC FINANCIALMANAGEMENT1 Foundations of public financial management: theories and concepts 2Robert S. Kravchuk2 Managing public finances during major crises 18Rahul Pathak, Justina Jose and Komla D. Dzigbede3 Emerging ideas for fintech applications in the public sector 31Majid Bazarbash, Naomi Nakaguchi Griffin, Gerardo Una and Alok VermaPART II GOVERNMENTAL ACCOUNTING, AUDITING, ANDFINANCIAL REPORTING4 Theories informing public sector accounting and financial managementchanges in the era of new public management 58Robert Ochoki Nyamori5 Governmental accounting and financial management in practice:current trends and country experiences 77Qiushi Wang and Shaodong Zhu6 Future directions for research in governmental accounting, auditing,and financial reporting 95Yulianti AbbasPART III BUDGETING7 The road to entrepreneurial budgeting and beyond:a reconceptualization of the development of budget innovations in theUnited States 117Robert L. Bland, Michael R. Overton and Valencia Prentice8 Public budgeting in developed and developing countries 136Julius A. Nukpezah, Aisha S. Ahmadu, Kingsley Ukwandi, Edmund Poku Aduand Romeo Abraham9 Future directions for research in national and subnational governmentbudgeting 154Jinhai Yu and Zhiwei ZhangPART IV TAX REVENUE MANAGEMENT10 Foundations of government taxation and revenue management 179Whitney Afonso11 Tax revenue management and reform in the digital era in developingand developed countries 202Jorge Martínez-Vázquez, Eduardo Sanz-Arcega and José Manuel Tránchez Martín12 Instruments and management of public revenue 227Justin M. RossPART V EXPENDITURE MANAGEMENT13 Foundations of public expenditure management: theories and concepts 239Simanti Bandyopadhyay and Harsahib Singh14 Future directions for research in public expenditure management 259Travis St. ClairPART VI DEBT MANAGEMENT15 Foundations of subnational public debt management: theories, conceptsand policy lessons 274Heidi Jane M. Smith and Alfonso Mendoza-Velázquez16 Emerging research issues in subnational government debt management 288Dario Cestau17 Emerging research issues in sovereign debt management 301Teresa Ter-MinassianPART VII GOVERNMENT PROCUREMENT AND CONTRACT MANAGEMENT18 Foundations of public procurement 327Spencer T. Brien19 Future directions for research in public procurement and contract management 342Benjamin M. Brunjes, Sawsan Abutabenjeh, Lachezar G. Anguelov,Ana-Maria Dimand and Evelyn Rodriguez-PlesaPART VIII A PATHWAY FOR MANAGING PUBLIC FINANCES INTHE YEARS AHEAD20 Great ideas in behavioral public financial management 370Kenneth A. Kriz21 New insights for managing the public finance aspects ofclimate-resilient infrastructure systems 386Can Chen22 Teaching public budgeting and finance to the next generation of scholars 403Bruce D. McDonald, IIIIndex

Review

'The Research Handbook on Public Financial Management by Komla D. Dzigbede and W. Bartley Hildreth is a must-reference source for academics and students who want to explore Public Financial Management past, present, and possible futures for these important concepts in theory and practice. Including emergent areas of managing public finances, including climate change, financial technology (fintech), and major economic crises. The Editors have assembled 22 excellent chapters authored by some of the leading researchers in the Public Financial Management fields.' -- James Guthrie, Emeritus Professor Macquarie Business School, Macquarie University, Sydney and Member of the Order of Australia (AM)'The book provides a much-needed coverage on issues of public financial management, especially on fiscal aspects of emerging issues in fintech, climate challenge, and crisis management, in addition to its excellent coverage on traditional and foundational topics on budgeting, accounting, and financial management. Its comprehensive coverage is unmatched by the current books in the market. It is a must-read by students and researchers of public financial management issues.' -- Xiaohu Wang, City University of Hong Kong, Hong Kong, China

Details ISBN1800379706 Publisher Edward Elgar Publishing Ltd Year 2023 ISBN-10 1800379706 ISBN-13 9781800379701 Format Hardcover Author W.B. Hildreth Imprint Edward Elgar Publishing Ltd Place of Publication Cheltenham Country of Publication United Kingdom Edited by W. B. Hildreth AU Release Date 2023-08-28 NZ Release Date 2023-08-28 Series Elgar Handbooks in Public Administration and Management Audience Professional & Vocational DEWEY 352.4072 Pages 460 Publication Date 2023-08-22 UK Release Date 2023-08-22 We've got this

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