Focus and Scope

Scope and Topics
Reflecting its mandate to champion digital accountability and financial innovation in the public sphere, the bulletin welcomes high-quality original research articles, systematic literature reviews, econometric studies, and applied financial evaluations within the following thematic areas: Digitalization of Public Finance (GovTech): Blockchain applications in public funds tracking, digital tax administration, and big data analytics in financial auditing. Public Sector Accounting & Integrated Reporting: Adoption of International Public Sector Accounting Standards (IPSAS), financial disclosure quality, sustainability (ESG) reporting in government, and integrated digital accounting. Public Financial Management & Fiscal Policy: Digital government budgeting processes, taxation and revenue administration, fiscal decentralization, public debt management, and real-time public expenditure tracking. Auditing, Accountability & Public Governance: Internal and external government auditing in the digital age, fraud examination and forensic accounting, risk management. Social Accounting & Performance Measurement: Value-for-money audits, social and environmental accounting, performance-based budgeting, and the financial evaluation of digital public welfare programs.