The Journal focuses on relevant aspects of public budgeting, financial management, and financial reporting, including, but not limited to:
- Treasury and Financial Risk Management
- Redefining, measuring and identifying new methods to manage risk for financing decisions
- The role, costs and benefits of insurance and hedging financing decisions
- Investment and Financing Decision Making
- The uses and applications of forecasting to examine financing decisions, measurement and comparisons of various financing options
- The public versus private financing decision
- The decision of where to be publicly traded - including comparisons of market structures and exchanges
- Short term versus long term portfolio management - choice of securities (debt vs equity, convertible vs non-convertible)
- Corporate Finance
- Managerial finance responses to the tightening of regulation in the wake of recent financial scandals
- The relationship between the capital budgeting decision and financing decisions
- The role of corporate governance when designing new financing projects and establishing executive compensation
- Costs and benefits to mergers and acquisitions. Measurement of anticipated efficiency gains from restructuring
- The decision to initiate dividends versus share repurchases
- Public sector accounting systems and standards.
- Financial and alternative forms of reporting.
- Traditional and innovative budgeting approaches and tools.
- Public financial management, performance management and costs systems.
- Fiscal and financial sustainability, and fiscal policy.
- Transparency, accountability and corruption.
- Digital government and the implications for accounting.