Special Issue "Public Finance and Budgeting"

A special issue of Economies (ISSN 2227-7099).

Deadline for manuscript submissions: closed (29 September 2019).

Special Issue Editor

Prof. Dr. Aimee L. Franklin
E-Mail Website
Guest Editor
Department of Political Science, University of Oklahoma, Norman, OK, USA
Interests: My research agenda investigates the areas of public budgeting, finance and financial management with special emphasis on the role of stakeholders in resource allocation decisions. I also like to do short-term “Torn from the Headlines” research to understand more about how well government works or why people think government does not work the way it should.

Special Issue Information

Dear Colleagues,

Interest in public finance and budgeting crosses many academic disciplines, especially when partnerships and collaborations between organizations across sectors are necessary. This Special Issue of Economies seeks a collection of high-quality studies investigating Public Private Partnerships (P3s or PPP) and, in particular, the structure, transparency, accountability and intergenerational equity of funding arrangements. We invite theoretical and empirical research articles that explore economic development targets, incentives and strategies. Inquiries into how best to accommodate a hybrid institutional logic, where public value is produced via an emphasis on the financial efficiency of a net profit logic, are encouraged. Original papers relating to how sub-national and local governments pursue mutually beneficial opportunities for sustainable economic development are especially encouraged.

Prof. Dr. Aimee L. Franklin
Guest Editor

Manuscript Submission Information

Manuscripts should be submitted online at www.mdpi.com by registering and logging in to this website. Once you are registered, click here to go to the submission form. Manuscripts can be submitted until the deadline. All papers will be peer-reviewed. Accepted papers will be published continuously in the journal (as soon as accepted) and will be listed together on the special issue website. Research articles, review articles as well as short communications are invited. For planned papers, a title and short abstract (about 100 words) can be sent to the Editorial Office for announcement on this website.

Submitted manuscripts should not have been published previously, nor be under consideration for publication elsewhere (except conference proceedings papers). All manuscripts are thoroughly refereed through a single-blind peer-review process. A guide for authors and other relevant information for submission of manuscripts is available on the Instructions for Authors page. Economies is an international peer-reviewed open access quarterly journal published by MDPI.

Please visit the Instructions for Authors page before submitting a manuscript. Please refer to https://www.mdpi.com/journal/economies/apc for Article Processing Charge (APC). Submitted papers should be well formatted and use good English. Authors may use MDPI's English editing service prior to publication or during author revisions.

Keywords

  • Public finance
  • Economic development
  • Public private partnerships
  • Intergenerational equity
  • Institutional logic

Published Papers (1 paper)

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Research

Open AccessArticle
Disclosure of Non-Current Tangible Assets Information in Local Government Financial Statements: The Case of Lithuania
Economies 2019, 7(4), 116; https://doi.org/10.3390/economies7040116 - 02 Dec 2019
Abstract
The aim of the research is to examine and evaluate the accounting information disclosure quality of the non-current tangible assets in the financial statements of the municipalities of Lithuania and identify municipality characteristics having an impact on the accounting information disclosure quality. Although [...] Read more.
The aim of the research is to examine and evaluate the accounting information disclosure quality of the non-current tangible assets in the financial statements of the municipalities of Lithuania and identify municipality characteristics having an impact on the accounting information disclosure quality. Although the question of Lithuania public sector accounting information disclosure quality has been relevant since the Public Sector Accounting and Financial Reporting Reform in 2010, this research is the first of its kind in Lithuania. Based on the legal and regulatory requirements and related scientific literature, the research model of the accounting information disclosure quality in the financial statements has been created. Using the content analysis of consolidated annual financial statements of Lithuanian municipalities (years 2013–2016), the disclosure quality index has been calculated, as well as the accounting information disclosure quality of the tangible assets has been evaluated and compared. The results show that the quality of accounting information disclosure of Lithuanian municipalities in 2013 was low (revealed 37.87% of the mandatory information), while in subsequent years, the disclosure of mandatory information increased (to 45.50% in 2016) and the quality of information disclosure became average. Multiple panel regression analysis revealed that specific factors such as size of the municipality, municipality debt-paying capacity, municipality tangible assets, and municipality revenue, have a statistically significant impact on the accounting information disclosure quality. Full article
(This article belongs to the Special Issue Public Finance and Budgeting)
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