Forthcoming publication: "Reflections on the Austrian COVID-19 budgetary emergency measures and their potential to reconfigure the public financial management system" by Johann Seiwald and Tobias Polzer.

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 have been applied to close identified gaps in the PFM system and to ensure alignment with budget principles. The authors then reflect on these PFM measures.

https://www.emerald.com/insight/content/doi/10.1108/JPBAFM-07-2020-0103/full/html