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.