Contents:Foreword xviiiRoy BahlAcknowledgments xxIntroduction to the Research Handbook on Public Financial Management xxiPART I THE CHANGING LANDSCAPE OF PUBLIC FINANCIALMANAGEMENT1 Foundations of public financial management: theories and concepts 2Robert S. Kravchuk2 Managing public finances during major crises 18Rahul Pathak, Justina Jose and Komla D. Dzigbede3 Emerging ideas for fintech applications in the public sector 31Majid Bazarbash, Naomi Nakaguchi Griffin, Gerardo Una and Alok VermaPART II GOVERNMENTAL ACCOUNTING, AUDITING, ANDFINANCIAL REPORTING4 Theories informing public sector accounting and financial managementchanges in the era of new public management 58Robert Ochoki Nyamori5 Governmental accounting and financial management in practice:current trends and country experiences 77Qiushi Wang and Shaodong Zhu6 Future directions for research in governmental accounting, auditing,and financial reporting 95Yulianti AbbasPART III BUDGETING7 The road to entrepreneurial budgeting and beyond:a reconceptualization of the development of budget innovations in theUnited States 117Robert L. Bland, Michael R. Overton and Valencia Prentice8 Public budgeting in developed and developing countries 136Julius A. Nukpezah, Aisha S. Ahmadu, Kingsley Ukwandi, Edmund Poku Aduand Romeo Abraham9 Future directions for research in national and subnational governmentbudgeting 154Jinhai Yu and Zhiwei ZhangPART IV TAX REVENUE MANAGEMENT10 Foundations of government taxation and revenue management 179Whitney Afonso11 Tax revenue management and reform in the digital era in developingand developed countries 202Jorge Martínez-Vázquez, Eduardo Sanz-Arcega and José Manuel Tránchez Martín12 Instruments and management of public revenue 227Justin M. RossPART V EXPENDITURE MANAGEMENT13 Foundations of public expenditure management: theories and concepts 239Simanti Bandyopadhyay and Harsahib Singh14 Future directions for research in public expenditure management 259Travis St.

ClairPART VI DEBT MANAGEMENT15 Foundations of subnational public debt management: theories, conceptsand policy lessons 274Heidi Jane M. Smith and Alfonso Mendoza-Velázquez16 Emerging research issues in subnational government debt management 288Dario Cestau17 Emerging research issues in sovereign debt management 301Teresa Ter-MinassianPART VII GOVERNMENT PROCUREMENT AND CONTRACT MANAGEMENT18 Foundations of public procurement 327Spencer T. Brien19 Future directions for research in public procurement and contract management 342Benjamin M. Brunjes, Sawsan Abutabenjeh, Lachezar G. Anguelov,Ana-Maria Dimand and Evelyn Rodriguez-PlesaPART VIII A PATHWAY FOR MANAGING PUBLIC FINANCES INTHE YEARS AHEAD20 Great ideas in behavioral public financial management 370Kenneth A. Kriz21 New insights for managing the public finance aspects ofclimate-resilient infrastructure systems 386Can Chen22 Teaching public budgeting and finance to the next generation of scholars 403Bruce D. McDonald, IIIIndex.