Focus and Scope

Reflecting its mandate to champion 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:

Public Sector Accounting & Integrated Reporting: Adoption of International Public Sector Accounting Standards (IPSAS), financial disclosure quality, sustainability (ESG) reporting in government, and integrated accounting frameworks.

Public Financial Management & Fiscal Policy: Government budgeting processes, taxation and revenue administration, fiscal decentralization, public debt management, and public expenditure tracking.

Auditing, Accountability & Public Governance: Internal and external government auditing, fraud examination and forensic accounting, risk management, and governance frameworks in state-owned enterprises (SOEs).

Digitalization of Public Finance (GovTech): Blockchain applications in public funds tracking, digital tax administration, public sector Enterprise Resource Planning (ERP) systems, and big data analytics in financial auditing.

Social Accounting & Performance Measurement: Value-for-money audits, social and environmental accounting, performance-based budgeting, and the financial evaluation of public welfare programs.