04970nam a22004695i 4500 000718049 UtOrBLW 20240925120825.0 20230816144600.0 m o d cr un||||||||| 230530s2023 mau ob 001 0 eng NEZPRACOVANÝ IMPORT 9781800379718 (e-book) DLC eng rda DLC UtOrBLW pcc HJ203 .R47 2023 Research handbook on public financial management / 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). Northampton : Edward Elgar Publishing, 2023. 1 online resource (460 pages). text txt rdacontent computer c rdamedia online resource cr rdacarrier Elgar handbooks in public administration and management Includes bibliographical references and index. 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 - "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. elektronické knihy fd186907 czenas electronic books eczenas Finance, Public Management Research Handbooks, manuals, etc. Dzigbede, Komla D., editor. Hildreth, W. Bartley, editor. Edward Elgar Publishing, publisher. 9781800379701 (hardback) Elgar handbooks in public administration and management. https://zdroje.vse.cz/login?url=https://www.elgaronline.com/view/book/9781800379718/9781800379718.xml Plný text ELGAR-OWNED EB PhDinfra NEPOSILAT EB