International Journal on Governmental Financial Management (IJGFM)


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Public Fund Digests, precursor to the Journal, are archived here.

 

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2018: Volume XVIII, Number 2

Foreword

Provision of the information support of the risk management system for the educational services' financing within the state order
Irina Chumakova and Nataliia Sushko

Country Specific Factors: Public Sector Accounting and Financial Reporting Reforms in Sri Lanka
Nagalingam Nagendrakumar

Comparative evaluation of international public fund accounting and financial reporting practices in selected sovereign entities
Christopher E. Alozie

Adopting MTEF through Fiscal Rules: Experiences of Multi-year Budget Planning in India
Pratap Ranjan Jena

Public Accounts Committees: DO they really enhance public financial accountability in Africa?
Samuel Pimpong

2018: Volume XVIII, Number 1

Foreword

Corporate Financial Governance, Government Fiscal reporting and Financial Performance: the Nigerian Case
Christopher E. Alozie and Dr. Okechukwu Onwuliri

Issues of Implementation of Accruals-based Accounting in Public Sector: The Case of Ukraine
Tetiana Iefymenko and Liudmyla Lovinska

The Musings of Frustrated Government Accountants
Jesse Hughes and Michael Parry

An Appropriate Financial Reporting Framework for the Public Sector in East and Southern Africa
Amon Dhliwayo

Local Government Accounting: Hodgepodge or Harmony
Nagalingam Nagendrakumar

International Consortium on Government Financial Management (ICGFM), Response to Consultation Papers on: Exposure Draft 62 “Financial Instruments” Issued August 2017, Exposure Draft 63 “Social Benefits” Issued October 2017, and Accounting for Revenue and Non-Exchange Transactions August 2017
Michael Parry

2017: Volume XVII, Number 2

Foreword

Measuring Public Finance Sustainability and Financial Performance in Nigeria’s Federal Treasury
Christopher E. Alozie, A. Sadiq and Jude Arumaologbede

Public Financial Accountability:  The Case of the Financial Administration Courts in Ghana
Samuel Pimpong

Fiscal Correction Due to Tax Regulations:  Case Study of Klaten Local Bank, Indonesia
Indra Bastian and Yuniati Anna Pratiwi

An Analysis of Korean Bank Performance Using a Double Bootstrapped DEA Analysis
Yong Joo Lee, Thomas Tenerelli and Seong-Jong Joo

Why Don’t Municipal Governments Produce Popular Annual Financial Reports?  A Preliminary Study with Evidence from Texas
James E. Groff, Marshall K. Pitman and Wayne Tervo

International Consortium on Government Financial Management (ICGFM), Response to Consultation Paper on Financial Reporting for Heritage in the Public Sector – April 2017
Michael Parry

Review of “Government Budgeting and Expenditure Management”
Salvatore Schiavo-Campo

2017: Volume XVII, Number 1

Foreword

The Adoption of IPSASs: A Study in Indonesia
Ibrahim Fatwa Vijay, Putri Nugrahaningsih, and Nasyiah Hasanah

Public Sector Accounting and Financial Reporting Reforms: Public Entities Perspectives, Sri Lanka
Nagalingam Nagendrakumar

Towards a Dynamic Model of Making Governmental Accrual Accounting More Practice-Relevant: Using Practice-Oriented Co-design Approach
Hassan A.G. Ouda

The Experience and Issues of IPSAS Implementation in Ukraine in the Context of Cooperation with the United Nations
Tetiana Iefymenko and Liudmyla Lovinska

A Structured Approach to Modernising Government Financial Reporting
Michael Parry and Jesse Hughes

 

2016: Volume XVI, Number 2

Foreword

Government expenditure and Economic Growth in the State of Jammu and Kashmir: A Unit Root and Co-integration Approach with Error Correction Model
Samir Ul Hassan and Biswambhara Mishra

The Case for an Entrenched Balanced Budget Constitutional Provision in Ghana
Nicholas Amponsah and Samuel Pimpong

The High Costs of Capital Appreciation Bonds and Intertwined Bond Usage: Evidence from Puerto Rico
Brandy Hadley and Jim Estes

A Practice-Relevant Approach for Revenues Recognition in the Public Sector Entities: A Practitioner's perspective
Hassan A.G. Ouda

ICGFM Ad Hoc Committee on International Accounting Standards: Report on Activities
Michael Parry

 

2016: Volume XVI, Number 1

Foreword

The State of Governmental and Not-For-Profit Accounting Education in Ghanaian Collegiate Business Schools
Joseph Mensah Onumah and Emmanuel Mensah

Governmental Capital assets: How Far Should the Accounting Recognition of These Assets Go?
Prof. Dr. Hassan A. G. Ouda

Government Financial Reporting - Good Practices from sub-Saharan Africa
Andy Wynne and Fred Mear

Implementation of Financial Reporting Badan Layanan Umum Daerah (BLUD) Under PP No. 71 2010 about Government Accounting Standards on dr . H. Moh. Anwar Hospital Sumenep-Indonesia
Mohammad Herli, Hafidhah, and Ashfi Humaira

 

2015: Volume XV, Number 2

Foreword

Suitability of EPSAS for the government accounting system in Poland
Wojciech A. Nowak

Towards a common conceptual framework for Public Sector Accounting in Europe? – A comparative study of the IPSAS framework and the conceptual approach applied by the German federal state of Hessen
Andreas Glöckner

Technical Challenges Facing the Implementation of Performance Budgeting and Accrual budgeting
Prof. Dr. Hassan A. G. Ouda

The Development of Public Sector Accounting and Financial Reporting in Sri Lanka
Nagalinagm Nagendrakumar, Mangala Fonseka, Kumudinie Dissanayake

The Influence of Budget Transparency on Quality of Governance
Bassam A. Albassam, Ph.D.

 

2015: Volume XV, Number 1

Foreword

Designing a Data-Centric Universal Architecture for International Assistance
John Burg

Making Governmental Accounting More Practice-Relevant: Practitioner's Perspective
Hassan A. G. Ouda

Administrative Classification of the Budget: Practical Experience of Reform in Tajikistan
Michael Parry and George Gridilian

Results-Based Systems Are the Path Towards Results-Oriented Government
Hassan A. G. Ouda

ICGFM Ad Hoc Committee on Accounting Standards - Proposed Changes to the Cash Basis Standard
Michael Parry, Anthony Bennett, Jesse Hughes, Michael Parry, Maru Tjihumino, Andrew Wynne, Members of the ICGFM Ad Hoc Committee on International Accounting Standards

 


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