Focus and Scope

Scope and Topics

Reflecting its mandate to champion the role of accounting in public value creation, the bulletin welcomes high-quality original research articles, systematic literature reviews, econometric studies, and applied financial evaluations within the following thematic areas: Public Value Creation & Measurement: Performance-based budgeting, value-for-money (VfM) audits, social return on investment (SROI), and citizen-centric financial metrics in public administration. Contemporary Public Sector Accounting: Evolution and adoption of International Public Sector Accounting Standards (IPSAS), accrual accounting in government, and integrated reporting frameworks. Social, Environmental & Sustainability Accounting: ESG (Environmental, Social, and Governance) reporting in public entities, ecological cost-benefit analyses, and accountability in sustainable development initiatives. Public Governance, Ethics & Accountability: Institutional transparency, anti-corruption frameworks, ethical financial leadership, and stakeholder engagement in state-owned enterprises (SOEs) and local governments. Digital Transformation & Public Value: The impact of GovTech on financial transparency, big data analytics in public auditing, open government data, and the role of contemporary digital accounting systems in enhancing public trust.