Public Money & Management

Article	Citations
Digital transformation going local: implementation, impacts and constraints from a German perspective	37
Innovation, exnovation and intelligent failure	30
New development: ‘Appreciate–Engage–Facilitate’—The role of public managers in value creation in public service ecosystems	26
Debate: If not now, then when? Covid-19 as an accelerator for public sector accrual accounting in Europe	26
New development: Embedding the SDGs in city strategic planning and management	23
New development: Accounting for human-made disasters—comparative analysis of the support to Ukraine in times of war	19
Politicians’ use of performance information in the budget process	19
Leading co-creation for the green shift	19
A consistent bottom-up approach for deriving a conceptual framework for public sector financial accounting	18
Debate: Climate change, environmental challenges, sustainable development goals and the relevance of accounting	15
New development: Is China’s local government debt problem getting better or worse?	15
Risk management and management accounting control systems in public sector organizations: a systematic literature review	15
Gender budgeting in the crossroad of gender policy and public financial management: The Finnish case	14
Theme: Experiences and challenges with gender budgeting and accounting. Moving towards gender-responsive forms of accountability?	14
Public sector accounting education: A structured literature review	13
The proposed IPSAS on measurement for public sector financial reporting—recycling or reiteration?	13
New development: Walk on the bright side—what might we learn about public governance by studying its achievements?	13
Theme: Politicians’ use of accounting informationEditorial: Unraveling politicians’ use and non-use of accounting information	12
New development: Policy learning and public management—a match made in crisis	12
New development: The role of the accountancy profession in saving our planet	12
Usability and actual use of performance information in German municipal budgets: the perspective of local politicians	11
Measuring the performance of collaborative governance in food safety management: an Italian case study	11
Earnings management in public healthcare organizations: the case of the English NHS hospitals	10
New development: Public sector accounting education for users—embedding eLearning and technology in teaching	10
Are SDGs being translated into accounting terms? Evidence from European cities	10

New development: Citizen science—discovering (new) solutions to wicked problems	10
Wellbeing gender budgeting to localize the UN SDGs: examples from Turkey	10
Leadership matters to the police: Managing emotional labour through authentic leadership	10
Understanding the smart city race between Hong Kong and Singapore	10
Gender-responsive budgeting in Austria: The narrow line between implementation and confirmation	9
Repetitive reorganizations, uncertainty and change fatigue	9
Debate: Covid-19 and Sweden’s exceptionalism—a spotlight on the cracks in the social fabric of a mature welfare state	9
Debate: Towards a more comprehensive understanding of ritualized bureaucracy in digitalized public organizations	9
A typology of dis/value in public service delivery	9
New development: University managers balancing between sense and sensibility	9
Exploring the wellbeing of ambulance staff using the ‘public value’ perspective: opportunities and challenges for research	8
Government accounting literacy as an attribute of smart citizenship	8
Imagining grim stories to reduce redundant deliberation in critical incident decision-making	8
Regulatory space in local government audit: An international comparative study of 20 countries	8
New development: Whither the strategic direction of public audit in an era of the ‘new normal’?	8
Exploring perceptions of Lean in the public sector	8
Co-creating public services in social hackathons: adapting the original hackathon concept	8
Accrual accounting in the public sector of emerging economies: Bibliometric analysis and future research	7
Dis/value in co-production, co-design and co-innovation for individuals, groups and society	7
Local government and democratic innovations: reflections on the case of citizen assemblies on climate change	7
What are the required qualities of auditors in the public sector?	7
Catalysing innovation and digital transformation in combating the Covid-19 pandemic: Whole-of government collaborations in ICT, R&D, and business digitization in Singapore	7
New development: Mitigating and negotiating the co-creation of dis/value—Elinor Ostrom’s design principles and co-creating public value	7
Debate: On the ‘why’ of gender budgeting	7
Debate: Politicians' use of accounting information—the myth of rationality	7
Determinants of public transparency: A study in Brazilian local governments	7
Public managers’ perception of the usefulness of accounting information in decision-making processes	6
Management consultants and the social function of procurement	6
Debate: The central government’s capacity building role in policy implementation in China	6
New development: The emerging role of a ‘learning partner’ relationship in supporting public service reform	6
Co-creation as social innovation: including ‘hard-to-reach’ groups in public service delivery	6
From co-creation to public value through collaborative platforms—the case of Norwegian kindergartens	6
Determinants of cash holdings—evidence from New Zealand local councils	6
The role of accountability and transparency in government during disasters: the case of Ukraine–Russia war	6
Risk disclosure practices: Does institutional imperative matter?	6
Financial and non-financial responses to the Covid-19 pandemic: insights from Portugal and lessons for future	6
‘Sobriety, human dignity and public morality’: ethical standards in Kazakhstan	6
New development: Using counter accounting as a methodology in public accountability and management research	6
New development: Ten years of consolidated accounts in the United Kingdom public sector—taking stock	6
Roles and user characteristics as driving forces of information use in the Dutch parliament	6
Game changer or accounting practice? Gender responsive budgeting in India	6
New development: The shift of public sector auditing under the influence of institutional logics—the case of European Court of Auditors	6
Post-NPM gender accounting—can public value management enhance gender mainstreaming?	6
Data, trust, democracy and Covid-19: the first parliamentary assessment of the UK government’s approach to data during the pandemic	6
Gender budgeting in Slovenia—approaches, achievements, and complexities	6
New development: Value destruction in public service delivery—a process model and its implications	6
The case of the disappearing whistleblower: an analysis of National Health Service inquiries	5
Recursivity in standard setting processes: the measurement case of fair value and market value	5
New development: A ‘journey of personal and professional emotions’—emergency ambulance professionals during Covid-19	5
Is council co-operation cost efficient? An empirical analysis of waste collection in Spanish local government	5

Does financial sustainability affect local resident satisfaction? The case of the Victorian local government system	5
Doctors in leadership roles: consequences for quality and safety	5
New development: Bridging the gap—analysis of required competencies for management accountants in the public sector	5
Pensioned off? Evaluating the UK's National Insurance scheme	5
Value and sustainability in technology-enabled care services: a case study from north-east England	5
The market doesn’t care	5
Post-decision project evaluation of UK public–private partnerships: insights from planning practice	5
Causes, consequences and possible resolution of the local authority audit crisis in England	5
Debate: Accounting for public sector assets—the implications of ‘service potential’	5
Rallying together—The rationale for and structure of collaborative practice in England	5
How is public value associated with accountability? A systematic literature review	5
The academic voice in the EPSAS project	5
From commodification to entrepreneurialism: how commercial income is transforming the English NHS	5
A tale of two trusts: case study analysis of bullying and negative behaviours in the UK ambulance service	5
New development: Understanding the statement of accounts—the use of financial information in UK local authorities	5
Voluntary adoption of the International Standards on Auditing (ISA) in local government audits—empirical evidence from Finland	5
Debate: Are government buildings, roads, defence equipment and similar structures really assets?	5
Enhancing public service innovation through value co-creation: Capacity building and the ‘innovative imagination’	5
Debate: Local public audit and accountability—an international and public value perspective	5
Strategic management of social responsibilities: a mixed methods study of US universities	5
Impacts of the Covid-19 pandemic on the audit of local government financial statements: experience from Indonesia	5
New development: Myanmar’s civil service—Responsible disobedience during the 2021 military coup	5
New development: The challenges of public sector accounting education in business schools	4
What are the determinants of internal auditing (IA) introduction and development? Evidence from the Italian public healthcare sector	4
How far can mandatory requirements drive increased levels of disclosure?	4
Is the Indian corporate social responsibility law working for the public sector?	4
A critical evaluation of organizational readiness for continuous improvement within a UK public utility company	4
Complexity-informed interpretation of social innovation	4
Municipal technostructure: reacting to team development education from above	4
Editorial	4
The link between organizational support, wellbeing and engagement for emergency service employees: a comparative analysis	4
Does longer deliberation by the legislature increase the efficiency of the government budget?	4
Emerging accounting patterns: accounting for natural resources	4
New development: Implicit government debt in China—past, present and future	4
Determining the drivers of earnings management among municipal enterprises: Evidence from Germany	4
Editorial: ‘The seamless web of circumstance’	4
Editorial: Public value for all? Considering the parameters of public value co-creation	4
Austerity and the use of performance information in the budget process	4
The role of performance measurement and management systems in changing public organizations: An exploratory study	4
Risk governance through public sector interactive control systems: The intricacies of turning immeasurable uncertainties into manageable risks	4
Earnings management in public hospitals: The case of Greek state-owned hospitals	4
Accounting for infrastructure assets in the public sector: The state of the art in academic research and international standards setting	4
The lifecycle of public value creation: eroding public values in the Dutch Marker Wadden project	4
The association between budget inaccuracy and technical efficiency in Australian local government	4
The principle of prudence in public sector accounting—a comparative analysis of cautious and asymmetric prudence	4
New development: The ethics of accounting information manipulation in the political arena	4
Empowering first-line managers as change leaders towards co-creation culture: the role of facilitated sensemaking	4
When innovation comes to town—the institutional logics driving change in municipalities	4
Debate: The 70:20:10 ‘rule’ in learning and development—The mistake of listening to sirens and how to safely navigate around them	4
Debate: Solving supply shortages and delays in a challenged local public audit system	4
Is water management really transparent? A comparative analysis of ESG reporting of Andalusian publicly-owned enterprises	4
New development: Relational public services—reform and research agenda	4
Outsourcing through intermunicipal co-operation: Waste collection and treatment services in Brazil	4
Human-made disasters in a decentralized context: How Czech municipalities are dealing with the Ukrainian crisis	3
The effect of treating public services as commodities	3
The impact of healthcare board characteristics on NHS trust performance	3
Debate: The future of public sector audit training	3
New development: Ethical dilemmas and emotional labour—what can we learn from the shared Covid-19 crisis?	3
Social enterprise in prisons: enabling innovation and co-creation	3
To manage or reserve accruals? Evidence from a balanced-budget requirement reform	3
New development: A prototype framework to assess the coverage of financial management topics in MPA/MPM programmes	3
Citizens’ e-participation in the digital world: empirical insights from Europe	3
Policy control as an alternative approach to performance-based budgeting (PBB) to strengthen the link between policy and financial means	3
Assessing public spending efficiency in South East European countries—a data envelopment analysis (DEA) approach	3
New development: Mitigating disvalue through a material understanding of public value co-creation	3
Commodification and healthcare in the third sector in England: from gift to commodity—and back?	3
Debate: Public sector consolidated financial statements—the hybrid approach	3
For all seasons? Exploring the policy-context for co-creation	3
Implementing failure demand reduction as part of a demand management strategy	3
New development: Public governance in the discursivity of the Brazilian government—a reflection on conceptual reduction	3
New development: Digital social care—the ‘high-tech and low-touch’ transformation in public services	3
Editorial: Comparison as a habit—The case for international governmental accounting research	3
Content and process approach to the job demands-resources model of emotional labour: A conceptual model	3
Towards collaborative infrastructure procurement	3
Debate: The role of intermediaries between demand and supply of performance information—the missing link?	3
Fiscal transparency practice, challenges, and possible solutions: lessons from Covid 19	3
The impact of International Public Sector Accounting Standards on economic policy uncertainty	3
The effect of board gender diversity on financial and non-financial performance: evidence from Italian public universities	3
Designing public financial management systems: exploring the use of chatbot-assisted case studies	3
Local autonomy and the partnership principle: Collaborative governance in the European Social Fund in Sweden	3

Informal practices and efficiency in public procurement	3
Standardizing local governments’ audit reports: for better or for worse?	3
New development: Strategic planning in interesting times—From inter-crisis to intra-crisis responses	3
The institutional environment of gender budgeting: Learning from the Portuguese experience	3
Political control and audit fees: an empirical analysis of local state-owned enterprises in England	3
Debate: Shadow government—A note for European corporatization research	3
New development: Keeping up with accounting in society—public sector challenges	3
The credibility of finance committees and information usage: trustworthy to whom?	3
The under-realized potential usefulness of the UK Whole of Government Accounts	3
How to integrate gender budgeting in the public agenda: insights from an Italian local government	3
Public goods, public value and public audit: the Redmond review and English local government	3
Participatory budgeting—The ultimate way to co-create services for social innovation?	3
The effect of contract- and network management on performance and innovation in infrastructure projects	3
THEME: SOCIAL INNOVATION IN PUBLIC SERVICES—INNOVATING ‘CO-CREATIVE’ RELATIONSHIPS BETWEEN SERVICES, CITIZENS AND COMMUNITIES?Guest editors: Sue Baines, Rob Wilson, Inga Narbutaite Aflaki, Aldona Wikt	3
Crime, violence and stress in the emergency services work: military police in southern Brazil	2
How do purchasers’ control mechanisms affect healthcare outcomes? Cancer care services in the English National Health Service	2
Editorial: Silent Spring: can we fix wicked problems?	2
New development: New public management values and public sector accounting education in Australia—A ‘reflection-in-action’ perspective	2
New development: The development of standardized charts of accounts in public sector accounting	2
Developing resilience interventions for emergency service responders—a view from the field	2
The institutionalization of gender budgeting and prospects for intersectional analysis	2
New development: Learning communities—an approach to dismantling barriers to collective improvement	2
Risk as opportunity in schools: An economies of worth perspective	2
New development: Enhancing regional innovation capabilities through formal public service communities of practice	2
Re-humanizing the system—how storytelling can be used to bridge the divide between services and citizens	2
Debate: Accounting training for politicians—an alternative approach	2
Public sector accounting education: international trends and Italian curricula	2
Debate: Austria and Germany—diametrically-opposed approaches to gender budgeting	2
Editorial: Digitalization starts affecting core processes	2
System of choice promotes ethnically-profiled elderly care and older migrants’ use of elderly care: Evidence from Sweden’s three largest cities	2
Debate: A public service fit for purpose	2
New development: Covid 19 and changes in public administration—what do we know to date?	2
Debate: Toward a common body of knowledge for global public sector accounting education	2
Politically-driven public administration or co-creation? On the possibility of modernizing public services in rural Hungary	2
Debate: Public sector accounting education and artificial intelligence	2
Boards of directors and performance in autonomous public sector entities	2
Antecedents of public managers’ collective implementation efficacy as they actualize new public services	2
Designing learning success and avoiding learning failure through learning analytics: the case of policing in England and Wales	2
New development: The behavioural effects of risk management in higher education	2
Differential reporting in the public sector—financial reporting for small- and medium-sized entities	2
Selective application of the accrual principle in the construction of government finance statistics: EU evidence	2
New development: Every thorn counts—The Baltic response to uncertainty and war in Ukraine	2
The hurdle model: Analysing the influence of country characteristics on participation in IPSASB’s due process	2
Editorial: Management accounting and risk management—research and reflections	2
Editorial: PMM CIGAR theme: Public sector accounting—educating for reform challenges	2
Debate: Integrating new perspectives in public sector accounting education (PSAE)	2
‘While you’re there, can you just … ’ The emotional labour of role extending in public services	2
The role of participatory arts within co-creation/social innovation	2
Debate: Accounting information performativity and politicians’ use (or not)	2
Readability versus obfuscation to fight corruption: evidence from Italian local governments	2
Education in public sector accounting at higher education institutions in Germany	2
Debate: So near and yet so far—bridging the research–practice divide	2
Debate: If politicians hardly care about performance information (in the annual budget), who cares about performance and when?	2
Gendering digital education: A role model for public management	2
Debate: How to tell stories about government success	2
New development: The commodification of social security medical assessments—academic analysis and practitioner experience	2
Evaluating commodification and commodifying evaluation	2
New development: Management control for emergent risks in the public sector—a levers of control perspective	2
Debate: Achieving public value in adult multi-agency safeguarding processes	2
Debate: UK Whole of Government Accounts—past, present and future	2
Debate: Local public audit—Start from scratch or start from here?	2
New development: The limits of business accounting in the public sector context—the case of concessionary leases and right-of-use assets in-kind	2
New development: The role of education in public sector accounting reforms in emerging economies: a socio-material perspective	2
Debate: Gender responsive budgeting—moving toward equity for women and men	2
Debate: Publish or perish? How legal regulations affect scholars’ publishing strategies and the spending of public funds by universities	2
Debate: Parliament’s quest to improve accounting information in the Netherlands	2
Watching the neighbours: gender budgeting in Scotland and Wales	2
Debate: Expanding research on politicians’ data use	2
Impact evaluation of the Brazilian Integrated Border Health System	2
Using a time conditions framework to explore the impact of government policies on the commodification of public goods and women’s defamilization risks	2
New development: Local corporate governance and the German Public Corporate Governance-Model Code for international support	2
Meeting report: Public accountability and democracy in times of crisis—the CIGAR Network 2023 conference	2
Bolstering resilience in a polycrisis scenario: A cross-country analysis on the role of IT	2
Editorial: Interesting times	2
New development: IPSAS-lite—Some reflections and a call for research	2
Debate: The narrowness of the concept of governance adopted by the Brazilian government and the role of the court of accounts	2
Land management innovation and sustainability in Victoria, Australia—a longitudinal view	2
Impact of strategic management on the performance of public institutions: empirical evidence from development agencies	2
New development: Climate consulting and the transformation of climate governance	2
Drivers of reform implementation in local government: a qualitative comparative analysis	2
Debate: Management consultants and public management reforms	2
The translation of Lean management: Prospects of a relational approach for successful practice	2
Forms of government and municipal financial performance	2
The debate around EPSAS: a structured literature review for scholars and practitioners	2
Debate: The (in)completeness of Whole of Government Accounts in accounting for democracy—A UK experience	2
Gender-responsive budgeting within the medium-term budgetary framework in Bangladesh	2
New development: Diversification of the Cour des comptes’ activities—a necessary modernization or an identity evolution?	2
New development: Clinicians in management—past, present, future?	2
From demand-side to supply-side regulation of government consultants: Recent trends in three OECD countries	2