Emanuele Padovani, University of Bologna

Christine Martell, University of Colorado Denver

Sungho Park, University of Alabama

Eric Scorsone, University of Virginia

Local governments play a crucial role in public service delivery and resource management, yet their financial management and accountability have traditionally been studied within national frameworks. Recent cross-national initiatives have made internationally comparable data more accessible, though existing analyses primarily focus on macroeconomic perspectives rather than managerial and operational dimensions at the individual local government level. This special issue seeks to advance understanding of how local governments manage finances and ensure accountability across different national and institutional contexts.

Appel publié par Journal of Public Budgeting, Accounting & Financial Management. Lire l'appel complet sur le site de l'éditeur. Fiche de l'appel sur kerostig.

Potential topics

• Comparability of local government finances
• Financial sustainability and sustainable development
• Digitalization and AI in local public finance
• International collaboration and policy learning
• Regulatory frameworks and autonomy
• Fiscal rules and accountability
• Crisis and resilience
• Local government and climate finance
• From numbers to narratives: Understanding how financial reports shape managerial sensemaking in local governments
• Use of financial information in decision making
• The politics of financial framing
• Comparability as an essential characteristic in the fight against corruption

Timeline

• June 25, 2026: Deadline for submitting full papers or work-in-progress papers for participating in the Special Issue Workshop
• July 7, 2026: Special Issue Workshop hosted by the Department of Management of the University of Bologna, Italy, in hybrid format
• July 15, 2026: Opening date for manuscripts submissions
• October 31, 2026: Closing date for manuscripts submission