Purpose: The study aims to explore a retrospective overview of the Journal of Public Budgeting, Accounting and Financial Management, a prestigious international journal in the discipline. It also analyses the bibliometric information of its publications between 2011 and 2021 in terms of authors, countries, documents, themes, topics and sources.Design/methodology/approach: The performance analysis and science mapping were conducted using the data from Scopus between 2011 and 2021. The bibliometric information of 301 publications was visualised through the analysis types, such as co-authorship, co-citation and bibliographic coupling, through the VOSviewer software programme.Findings: The main finding is that the journal has recently improved in several areas (e.g. its productivity and visibility, citations, index scores and international collaborations). Although financial aspects such as accounting and accountability, financial management and public budgeting maintained their importance during the analysing period, some other features were revealed as new research themes. However, there are some research gaps regarding sustainable development goals, climate change and other matters, and the solutions for them through public fiscal policies.Research limitations/implications: The analyses are primarily backwards oriented by their very nature. Although they were excellent at portraying the past, the findings provided limited information about subjects that would be hot topics in future. The study has some limitations. The information on publications was collected from the Scopus database. However, bibliometric analyses were conducted from 2011 to 2021 as its data on Scopus did not cover before 2011. Second, the data are dynamic over time and may contain various changes in the future. Therefore, the bibliometric analysis may be repeated by including new studies of JPBAFM in the following years.Social implications: A performance analysing that the editorial team could benefit from in order to monitor the productivity of JPBAFM, one of the popular and favoured journals in the discipline, was conducted in this paper. The editorial team may also find ideas for the intellectual development of the journal as a result of mapping the performance of the publications.Originality/value: The bibliographic analysis of the Journal of Public Budgeting, Accounting and Financial Management has yet to be conducted. The study presents comprehensive findings on the performance and bibliometric analysis of the journal to guide authors and readers.

Tax morale, which is defined as an intrinsic voluntary tax-paying motivation, is influenced by many factors such as educational, demographic, economical or socio-cultural background of individuals. The aim of this study is to determine the effects of education on higher education students who are future tax-payers and to make offers which can increase the level of tax morale of individuals and societies in line with these determinations. In this study context, a survey form on tax morale was implemented to the members of two different groups of higher education students who studied tax courses during their education in Turkey and Spain. This study tries to find out the similarities and differences between them. While the theoretical knowledge of tax morale is argued in the first part of the study, the comparison of data from Turkey (Sakarya University) and Spain (the University of Zaragoza) is made in the second part. The similarities and differences between countries are analyzed in the conclusion and consideration part.

Araştırmanın amacı Sakarya’da toplumsal cinsiyete duyarlı bütçeleme (TCDB) bağlamında yerel yönetimlerce gerçekleştirilen hizmetler, faaliyetler ve yöneticilerin tutum/yaklaşımları ile kadın hemşerilerin memnuniyeti arasındaki ilişkiyi analiz etmektir. Bu sebeple Ekim 2019-Aralık 2019 tarihleri arasında Sakarya’da yaşayan 1592 kadın ile görüşülmüş ve 25 soruluk bir anket formu uygulanmıştır. Çalışmanın yöntemi kadınların memnuniyetini etkileyen ana boyutların ve alt maddelerin yapısal eşitlik modeli ile analizidir. Çalışmanın önemi ve özgün değeri Sakarya’da yerel yönetimler tarafından yapılan faaliyetler ile kadın memnuniyeti arasındaki ilişkiyi içeren bir analizin yapılmaması ve ulaşılan sonuçların yöneticilere bilgi verici olmasıdır. Çalışmanın sonuçları sadece Sakarya ili için geçerlidir. Bulgulara göre dört ana boyut ile memnuniyet arasında %74 ve üzeri yüksek korelasyon tespit edilmiştir. Ayrıca katılımcıların büyük kısmı yaşadıkları şehri kadın dostu kent olarak nitelemediklerini belirtmişlerdir.

Albeit some exceptions, athletes, practitioners, decision and policymakers, and sports spectators are predominantly men. In this sense, gender segregation and discrimination are present in multiple aspects of sports, and are socially normalised and accepted through a discourse that essentialises the embodied sexual differences between genders. This gender discourse legitimises the exclusion of women in some sports modalities considered masculine and traped them to those considered as predominantly feminine and feminized It traps female bodies in socio-cultural constructions as less able to exercise and engage in sport or as the second and weaker version of the ideal masculine body. Sports and its management continue to be a field where men and masculinity strongly prevail. The International Congress on Multidisciplinary Perspectives on Equality and Diversity in Sport (ICMPEDS) aimed to investigate the complexities of the following questions: What does gender openness mean in the context of sport in the 21st century? What persists as gender closure in the same context? What are the gender cultures that signify sport continuing to be defined by regimes that resort to dominant masculinity embodied in a strong and male athletic body? Which factors are assessed as the driving forces of these gender cultures that reveal male dominance in the sports field? However, there are significant signs that the context of sport may be changing. The European Union and some national governments have efforted to promote gender equality and diversity by fostering the adoption of gender equality codes/policies in various modalities, and international and local sports organizations. These new policies aim to increase female participation and recognition in sports, their access to leadership positions and involvement in the decision-making in sport structures. Additionally, the number of women practising non-competitive sports and as sports spectators have started growing. This improvement leads to new representations of sports and challenges the roles of women in such a context. Different body constructions and the emergence of alternative embodied femininities and masculinities are also challenging how athletes of both genders experience their bodies and sports practice. Nevertheless, the research on the impacts of these changes/challenges in sports is scarce. This book focuses on mapping gender relations in sports and its management by considering the different modalities, contexts, institutional policies, organizational structures and actors. It treats sports and its management as one avenue where gender segregation and inequality occur, but it also adopts such a space that presents an opportunity for change and a widely applicable topic whose traits and culture are reflected in organizations and work more broadly.