Research Handbook on Public Financial Management (Elgar Handbooks in Public Administration and Management)

Front Matter
Copyright
Contents
Contributors
Foreword
Preface
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
2. Managing public finances during major crises
3. Emerging ideas for fintech applications in public finance
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
5. Governmental accounting and financial management in practice: current trends and country experiences
6. Future directions for research in governmental accounting, auditing, and financial reporting
PART III BUDGETING
7. The road to entrepreneurial budgeting and beyond: a reconceptualization of the development of budget innovations in the United States
8. Public budgeting in developed and developing countries
9. Future directions for research in national and subnational government budgeting
PART IV TAX REVENUE MANAGEMENT
10. Foundations of government taxation and revenue management
11. Tax revenue management and reform in the digital era in developing and developed countries
12. Instruments and management of public revenue
PART V EXPENDITURE MANAGEMENT
13. Foundations of public expenditure management: theories and concepts
14. Future directions for research in public expenditure management
PART VI DEBT MANAGEMENT
15. Foundations of subnational public debt management: theories, concepts and policy lessons
16. Emerging research issues in subnational government debt management
17. Emerging research issues in sovereign debt management
PART VII GOVERNMENT PROCUREMENT AND CONTRACT MANAGEMENT
18. Foundations of public procurement
19. Future directions for research in public procurement and contract management
PART VIII A PATHWAY FOR MANAGING PUBLIC FINANCES IN THE YEARS AHEAD
20. Great ideas in behavioral public financial management
21. New insights for managing the public finance aspects of climate-resilient infrastructure systems
22. Teaching public budgeting and finance to the next generation of scholars
Index