Public Money & Management

Article	Citations
Transportation and coproduction: looking for vulnerabilities to boost and enhance co-assessment	45
Debate: Embedding or expanding? Rethinking sustainability in public sector accounting education	35
Debate: Which private sector management knowledges may be useful in current public sector management education programmes and why?	31
Debt as a motivation for earnings management by Portuguese municipalities?	25
Finding triggers for training transfer: evidence from the National Human Resource Development Institute in Korea	24
Fostering accountability through digital transformation: leadership’s role in enhancing techno-work engagement in public sector	21
New development: Understanding the relationship between public sector consulting and public value destruction—An epistemic learning perspective	20
Assurance of the sustainability report of municipally-owned entities	19
Antecedents and use of cost accounting systems in Dutch executive agencies	19
Does accrual information impact municipal bond prices? Evidence from Japan using AI	18
Irish local government accounts—general accessibility, complexity and confidence of financial statements narrative content	17
Debate: AI in public sector reporting—Where we stand and where we (should) head to	16
Debate: Realizing the opportunities of system-wide audit reform	16
Debate: Training for public audit	16
Debate: A relational agenda for changing public administration research and practice	16
New development: Translating restorative practices into public sector organizations	15
Debate: Let's abandon interviews	15
Evaluating performance to improve management in Argentine public universities with desirable and undesirable indicators	14
Understanding public sector accounting professionals’ intention to implement accrual accounting	14
Debate: English devolution and the elected mayor	14
Impact evaluation of the Brazilian Integrated Border Health System	14
Strategic public management for sustainable development: public value co-creation experiences	14
New development: Rethinking public sector accounting systems by rediscovering their relational nature	14
Debate: Blood, Grenfell, Hillsborough, the Post Office and Windrush—the need for new public service codes	14
Tools for accountability or politics? The USA’s state special revenue fund accounting and balances	13

The effect of political budget cycle on local governments’ financial statements in a young democracy	13
Financial governance and subcontracting in US defence firms: a predictive model for public accountability	12
Anticipating illiberalism: drivers of bureaucratic turnover intention	12
The effect of treating public services as commodities	12
Debate: Synthetic empathy—How AI is redefining emotional labour in public encounters	12
Debate: Dishing on performance budgeting—a new recipe for budgeting that legislators can digest	12
Navigating timeliness: Decoupling in corporate external reporting by Indonesian state-owned enterprises (SOEs)	11
Facilitating internal audit quality and improving the performance of medical clinics	11
Debate: Reflections on the IPSASB’s Exposure Draft (ED) 92—Tangible Natural Resources	11
Healthcare street level bureaucrats’ (SLBs’) delivery of public value: The next step	11
Buyer beware! How cognitive biases can influence the hiring of consultants by public servants	11
Analysing cutback management strategies amidst the Covid 19 pandemic: Insights from Pennsylvania municipalities	10
Debate: Addressing the unexplained growth of consultancies in the public sector—unexplored avenues	10
Citizens’ choice of government vendors: sector, trust, and information	10
New development: E-government, transparency, and corruption in environmental sustainability policies—evidence from urbanized and energy-intensive economies	10
Debate: The (in)completeness of Whole of Government Accounts in accounting for democracy—A UK experience	10
Editorial: Gender budgeting—Insights from contemporary experiences	10
The vicious circle of ambiguity: how governance deters digital transformation in municipal conglomerates	9
Debate: Public financial management and defence logistics under pressure—a comparison of Ukraine and Poland	9
From demand-side to supply-side regulation of government consultants: Recent trends in three OECD countries	9
Debate: Accounting information performativity and politicians’ use (or not)	9
Exploring value creation from an ecosystem perspective: A critical examination of social procurement policy	9
New development: I chose to let the machine choose—the rise of ‘ AIcratism ’	9
New development: The shift of public sector auditing under the influence of institutional logics—the case of European Court of Auditors	9
Digital transformation of government, innovation resource reallocation, and urban resilience: The key elements needed to build an efficient and sustainable society	9
The impact of fiscal education on civic attitudes toward public finance: Evidence from South Korea	9
New development: Local corporate governance and the German Public Corporate Governance-Model Code for international support	8
New development: Clinicians in management—past, present, future?	8
New development: The paradox of ambitious intentions and poor outcomes of cutbacks on the government’s workforce	8
The impact of digital red tape on non-compliant behaviour: the moderating effect of infection risk	8
Using different types of performance information: implications for hybrid professionals’ decision-making	8
Earnings management in public hospitals: The case of Greek state-owned hospitals	8
E-governance and policy efforts advancing carbon neutrality and sustainability in European countries	8
Intelligent government: The impact and mechanism of government transparency driven by AI	8
Innovation as a robust response to crises in public healthcare organizations: Evidence from Italy	8
New development: Relational public services—reform and research agenda	7
Debate: Remote audit—navigating the pros and cons	7
Digitalization and SDGs accounting: Evidence from the public healthcare sector	7
Debate: A public service fit for purpose	7
New development: Climate consulting and the transformation of climate governance	7
From commodification to entrepreneurialism: how commercial income is transforming the English NHS	7
Debate: Algorithmic bureaucracy in the age of AI—ChatGPT Gov, DeepSeek, and public administration	7
Debate: What exactly is systems leadership?	7
Debate: Giving credence to SDG reporting—the role of supreme audit institutions	7
New development: Red tape and digital accounting technology in the public sector	7
Budgetary responses by the USA to support Ukraine during and after the war	7
New development: Too many absences—An empirical study of children missing from education in Nottingham	7
The impact of key audit matters (KAMs) on transparency and accountability in public sector auditing	7
Her Majesty Queen Elizabeth II: the ultimate public servant	7
Debate: Whole of Government accounts and British think tanks	7

Debate: Can state and local governments harness AI towards SDG realization?	7
Debate: In contracts, we trust—managing risk in public contracts through a relational approach	7
Modelling public sector accounting on private sector practices: the perspectives of practitioners in Polish local government	7
Audit and financial reporting under austerity localism—the case of the Birmingham City Council ‘bankruptcy’	7
Report: The European Accounting Association’s Public Sector Accounting Committee (ΕΑΑ PSAC)—Taking stock of its first year of activities	6
Debate: Speaking truth to power—Academic institutions as empirical backyards for understanding science–policy interface failures	6
Intra-governmental collaborative transformation in the UK: Paving the way forward	6
New development: So close, yet so far? Challenging the cost-savings assumption in environmental impact bonds	6
Addressing complexity and planning for the uncertain: local finances in wartime Ukraine	6
Reflections on being CIGAR Executive Board Chair	6
Information use and preferences: Insights from Italian regional politicians	6
Contracting out social care services to for-profit and not-for-profit organizations in Italy: Social categorization and governance choices	6
Are SDGs being translated into accounting terms? Evidence from European cities	6
New development: E-government, open data and citizen participation for G20 sustainable development	6
Debate: An essential contribution - doctors in senior leadership	6
Debate: Civil servants resist illiberalism in response to vignettes, and succumb in reality	6
New development: Using counter accounting as a methodology in public accountability and management research	6
Readability versus obfuscation to fight corruption: evidence from Italian local governments	6
Editorial: Management accounting and risk management—research and reflections	6
Who is on the campus dance floor of sustainability reporting? The Spanish case	6
New development: How politicians as intermediaries can increase the relevance and understandability of accounting information	6
Debate: Accounting training for politicians—an alternative approach	6
New development: Public service innovation	6
Reading between the lines: An exploratory study on how graph distortions shape perceptions and use of performance information	6
Doctors in leadership roles: consequences for quality and safety	6
Financial management information systems, treasury single accounts, and expenditure budget credibility: a moderation-effect approach	6
New development: Assurance on public sector sustainability reporting—time to be proactive	6
Debate: Will the UK's diversity initiatives mirror US rollbacks?	6
From co-creation to public value through collaborative platforms—the case of Norwegian kindergartens	6
Editorial: Recruiting, training and retaining excellent public servants	6
Debate: The ‘transactional gaze’ and other lenses shaping and constraining the delivery of public services	6
Heuristics of exchange legitimacy: Citizen reactions to ministerial use of performance data in a pandemic	6
New development: Loyalty to principle or politics—The US civil service under attack … but is it justified?	6
Civic crowdfunding for local governments: Trends and perspectives from a bibliometric analysis	6
Governance solutions for municipally owned companies: practical insights from England and Canada	6
New development: Every thorn counts—The Baltic response to uncertainty and war in Ukraine	5
Budget transparency and fiscal soundness: Citizens’ political participation as a moderating factor	5
Debate: Popular reports lack standards—A path to also reporting on sustainability to citizens	5
Toward a ‘shared administration’ approach: Do local governments walk the talk?	5
From draft to accounting standard: stakeholders’ views on heritage assets in the IPSASB’s due process	5
New development: Implicit government debt in China—past, present and future	5
Debate: Better government for civil society	5
Social value—are we measuring up?	5
New development: Gender-responsive budgeting beyond institutionalization—challenges from the health sector	5
Constraints on achieving strong horizontal accountability in a public sector context—A case study of refugee resettlement in New Zealand	5
New development: The ethics of accounting information manipulation in the political arena	5
Clinicians’ informal acquisition of accounting literacy in UK clinical commissioning groups	5
How public employees address the tensions between bureaucratization and de-bureaucratization: A relational approach in hiring	5
Are the SDGs embedded in university strategies and reporting practices? Analysing influencing factors	5
Developing resilience interventions for emergency service responders—a view from the field	5
Sleepless for the family: The relationship between public employees’ family motivation and work stress	5
Spatial inequalities in charitable fundraising and income generation for NHS acute trusts in England	5
Bureaucracy at scale: profiling organizational attitudes in Türkiye’s Ministry of National Education	5
The political economy of digital government: How Silicon Valley firms drove conversion to data science and artificial intelligence in public management	5
Public value is in the eye of the beholder: stakeholder theory and ingroup bias	5
New development: Strategic planning in interesting times—From inter-crisis to intra-crisis responses	5
Debate: The future of public sector audit training	5
Editorial: Navigating non-linear reforms in public sector accounting, towards digitalization, sustainability and usability	4
Gender responsive budgeting: The case of Croatia	4
PMM CIGAR Annual Issue 2022, Public Money & Management, Vol. 42, No. 7 (October 2022)	4
Differential reporting in the public sector—financial reporting for small- and medium-sized entities	4
Intensity and fragility of Czech participatory budgeting during the Covid 19 crisis	4
Debate: Extending the literature on accounting information manipulation	4
Gender-responsive budgeting within the medium-term budgetary framework in Bangladesh	4
The role of performance measurement and management systems in changing public organizations: An exploratory study	4
Sustainability reporting from the preparers’ perspective in locally-owned public enterprises	4
Debate: Local audit parties are pulling in different directions	4
Are values driving consultants in public sector financial management advice?	4
Do local government accounts provide decision-useful information? Externalities of fiscal rules	4
Debate: Improving communication effectiveness or wasting taxpayers’ money? The use of social media influencers in public organizations	4
New development: Do accounting and asset management at governments evolve together?	4
Debate: Democracy and secrets: the Afghan data breach and the UK's financial constitution	4
More than a compliance exercise? The case of consolidated financial accounts in Swedish municipalities	4
The effect of board gender diversity on financial and non-financial performance: evidence from Italian public universities	4
Debate: Unlocking AI’s potential for the public sector	4
Debate: Consulting firms, institutional corruption and the hollow state	4
Examining the Covid 19 driven changes in public administration and their longevity: the case of Czechia	4
Evaluating commodification and commodifying evaluation	4
The degree of digital transformation in Italian local government: the impact of their governance characteristics	4
Debate: Joining forces to increase digital skills in accounting education	4

Public leadership meta-skills in the 2020s	4
New development: From principles to practice—advancing accrual-based accounting and sustainability reporting in Latin America	4
Informal practices and efficiency in public procurement	4
Devolution within devolution? A SWOT analysis of introducing combined authorities to Scotland	4
Political budget cycle and unfunded pension liabilities in states in the USA	4
Human-made disasters in a decentralized context: How Czech municipalities are dealing with the Ukrainian crisis	4
New development: How could incentive-based sources of finance fund English local government effectively?	4
New development: A strategic re-set—Sustaining public service well-being	4
Social impact measurement as a ‘public value guarantee’ in public–private partnerships? Evidence from a realist evaluation	4
Developing a model of circular economy engagement for public sector organizations	4
Gendering digital education: A role model for public management	4
Does the Civil Service Commission in Bangladesh map skills to align education, recruitment testing, and training?	4
Debate: Which is more useful to local government representatives—the annual budget or financial statements?	4
Characterization and analysis of the supply network of the Brazilian national school feeding programme	4
New development: In-house consulting—a critical appraisal	4
Debate: How to give university public sector accounting education the relevance it truly deserves	4
New development: Great expectations—whole of government accounting: An Australian perspective of its adoption, development and future use in the current environment	4
Debate: The digital transparency-accountability paradox	4
Debate: Whether and how public innovations create value	3
Substantive versus symbolic paths in SDG disclosure via social media: evidence from Italian local governments	3
Meeting report: Public accountability and democracy in times of crisis—the CIGAR Network 2023 conference	3
New development: Green budgeting—integrating environmental goals into the resource allocation process	3
Overcoming ‘departmentalism’ to facilitate SDG achievement: evidence from Italian state universities	3
New development: Mitigating disvalue through a material understanding of public value co-creation	3
New development: E-government and policy transparency in sustainable cities and communities—A quantile analysis	3
New development: Public governance in the discursivity of the Brazilian government—a reflection on conceptual reduction	3
Starting right: Identifying material sustainability impacts for public sector organizations	3
Extinction of central and local government accounting education: Self-reinforcing institutional processes—a Norwegian warning	3
Struggling with consolidated financial statements: a circular view on local government dynamics	3
New development: The limits of business accounting in the public sector context—the case of concessionary leases and right-of-use assets in-kind	3
Debate: Supreme audit institutions aiding governments to drive and steer sustainable development	3
The ‘unprecedented innovation’ of police and crime commissioners: Learning from a failed experiment	3
Debate: ‘Hyper lean’ post managerialism: exploring the impact of the ‘Trojan Horse’ effect of Covid 19 in decimating resourcing of the public sector workforce	3
Watching the neighbours: gender budgeting in Scotland and Wales	3
Professionalizing the management of political advisers	3
Enhancing audit quality through research-based practices: a comparative study of China and Indonesia	3
Debate: Whole of Government Accounting in the UK; history and future challenges	3
Public management for a sustainable future: Insights from a systematic literature review	3
New development: How working from home influences the governance of municipally owned corporations and affects the public interest	3
The principle of prudence in public sector accounting—a comparative analysis of cautious and asymmetric prudence	3
Value-led participatory design approach for improving public health clinic services	3
NGO engagement in the creation of public service innovations: A configurational, explorative approach	3
Editorial: The commodification of the public good—who wins and who loses?	3
Top-down or bottom-up digital transformation? A comparison of institutional changes and outcomes	3
Municipally owned corporations and autonomy in centralized states—A comparative analysis of Turkey and Israel	3
Integrating sustainability into local government strategy: a configurational analysis on the role of administrative capacity	3
Transparency, accountability, and the SDGs: A European e-governance perspective	3
Management consultants and university futures: Academic capitalism and the capture of UK public higher education	3
Negotiating the budget for evidence-informed policy-making: insights from a UK government department	3
Public aspects of public manager training, education and development	3
Debate: Peer reviews at the crossroads—‘To AI or not to AI?’	3
Debate: The collaboration dilemma: how fragmented standards hobble e-government transparency and sustainability in BRICS+	3
New development: The elephant in the room—Cultural participation for well-being	3
When innovation comes to town—the institutional logics driving change in municipalities	3
Determining the drivers of earnings management among municipal enterprises: Evidence from Germany	3
Debate: Can audit reduce information asymmetry? The case of English local government	3
Managing the impact of workplace trauma for Australian first responders: Harmonizing policy and practice	3
Debate: Accountability of municipally owned corporations—beyond principals and agents	3
Editorial: An international vision for local public audit	3
Editorial: Public sector accounting current developments—insight, critique and transformative redefinitions	3
Voluntary adoption of the International Standards on Auditing (ISA) in local government audits—empirical evidence from Finland	3
Debate: If politicians hardly care about performance information (in the annual budget), who cares about performance and when?	3
Can digital transformation improve government expenditure efficiency? An empirical analysis	3
Bolstering resilience in a polycrisis scenario: A cross-country analysis on the role of IT	3
New development: From blanket coverage to patchwork quilt—rethinking organizational responses to fraud in the National Health Service in England	3
New development: Is it time for New Public Service Bargain?	2
Are credit rating agencies users of government accounting information? Evidence from the sovereign rating process	2
Debate: Decentralization, participation, and responsibility—the role of the not-for-profit sector	2
Debate: Tackling the aged care workforce	2
Healthcare budgeting for cyclicality: Structured literature review of accounting, public administration and ­­­health management	2
Debate: NPM and the reproduction of power in rural enterprise institutions	2
Debate: The spending (in)capacity of EU member states—a call for a micro-level approach in academic research on EU funds management	2
Correction	2
Debate: Public debt in Bangladesh—how stressful is it for the government?	2
Is water management really transparent? A comparative analysis of ESG reporting of Andalusian publicly-owned enterprises	2
New development: The commodification of social security medical assessments—academic analysis and practitioner experience	2
New development: The implementation (gap) of senior civil service recruitment reform—a matter of organizational size?	2
Editorial: Anticipatory governance? Capacity for unintended policy outcomes	2
The grand bargain on local government debt: Evidence from China's intergovernmental relations	2
Debate: Management consultants and public management reforms	2
New development: A prototype framework to assess the coverage of financial management topics in MPA/MPM programmes	2
Debate: Financial reporting for heritage in the public sector—the views of the IPSASB	2
Co-creation for public innovation: The role of living labs and user-engagement methodologies	2
Debate: The role of intermediaries between demand and supply of performance information—the missing link?	2
Debate: Towards accountability in the village enterprise accounting system	2
Debate: Will AI affect the transparency and accountability of public sector accounting?	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
Debate: Politicians and their vast post-service wealth	2
Debate: Scaling life sciences impact in the EU—Building sustainable management and public governance capacity	2
Fiscal transparency practice, challenges, and possible solutions: lessons from Covid 19	2
Social identity and IPSAS adoption: cross-national evidence	2
Debate: Auditing and political accountability in local government—dealing with paradoxes in the relationship between the executive and the council	2
New development: Mitigating and negotiating the co-creation of dis/value—Elinor Ostrom’s design principles and co-creating public value	2
Assessing the stakeholders’ responses in public discussions of IPSASB standards from a cultural perspective	2
Debate: Place-based public service ecosystems and the performance of local public services	2