Seiwald, Johann; Polzer, Tobias - In: Journal of Public Budgeting, Accounting & Financial … 32 (2020) 5, pp. 855-864
Purpose: Crises constitute stress tests for public sectors, with public financial management (PFM) systems having to respond to emergency needs. In this study, the authors analyze (1) what elements of the Austrian PFM system have been affected by the COVID-19 pandemic and (2) what mechanisms...