Public Money & Management

Article	Citations
New development: COVID-19 as an accelerator of digital transformation in public service delivery	147
New development: ‘Healing at a distance’—telemedicine and COVID-19	123
New development: Managing the Covid-19 pandemic—from a hospital-centred model of care to a community co-production approach	27
Do public–private partnerships achieve better time and cost performance than regular contracts?	25
Debate: If not now, then when? Covid-19 as an accelerator for public sector accrual accounting in Europe	24
New development: Expanding public service value to include dis/value	24
Digital transformation going local: implementation, impacts and constraints from a German perspective	21
New development: ‘Appreciate–Engage–Facilitate’—The role of public managers in value creation in public service ecosystems	20
New development: Covid-19 and its publics—implications for strategic management and democracy	19
Enabling enterprise risk management maturity in public sector organizations	17
Innovation, exnovation and intelligent failure	17
A consistent bottom-up approach for deriving a conceptual framework for public sector financial accounting	17
IPSAS in Latin America: innovation, isomorphism or rhetoric?	17
New development: Strategic user orientation in public services delivery—the missing link in the strategic trinity?	17
In the pursuit of harmonization: comparing the audit systems of European local governments	16
New development: Running elections during a pandemic	16
The emotional burdens of public service: rules, trust, and emotional labour in emergency medical services	16
Leading co-creation for the green shift	15
Politicians’ use of performance information in the budget process	15
Debate: safeguarding democracy during pandemics. Social distancing, postal, or internet voting—the good, the bad or the ugly?	15
New development: Responding to complexity in public services—the human learning systems approach	14
Legitimating the standard-setter of public sector accounting reforms	13
Making sense of New Zealand’s ‘spirit of service’: social identity and the civil service	12
New development: Accounting for human-made disasters—comparative analysis of the support to Ukraine in times of war	12
New development: Embedding the SDGs in city strategic planning and management	12

Deadlines and software: disentangling local government accounting reforms in Brazil	12
Debate: What support should local government expect from accounting during a sudden crisis such as Covid-19?	11
New development: Walk on the bright side—what might we learn about public governance by studying its achievements?	11
New development: Policy learning and public management—a match made in crisis	11
Theme: Experiences and challenges with gender budgeting and accounting. Moving towards gender-responsive forms of accountability?	11
New development: Is China’s local government debt problem getting better or worse?	11
New development: Administrative accountability and early responses during public health crises—lessons from Covid-19 in China	10
New development: Public sector accounting education for users—embedding eLearning and technology in teaching	10
How do medical managers strategize? A strategy-as-practice perspective	10
The proposed IPSAS on measurement for public sector financial reporting—recycling or reiteration?	10
Public sector accounting education: A structured literature review	10
Theme: Politicians’ use of accounting informationEditorial: Unraveling politicians’ use and non-use of accounting information	10
Trust and transaction costs in public–private partnerships—theoretical reflections and empirical findings	10
Leadership matters to the police: Managing emotional labour through authentic leadership	9
From enthusiasm to disenchantment: an analysis of the termination of Portuguese municipal enterprises	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
Gender budgeting in the crossroad of gender policy and public financial management: The Finnish case	9
Debate: Voting challenges in a pandemic—Poland	9
‘It’s every breath we take here’: Political astuteness and ethics in civil service leadership development	9
Usability and actual use of performance information in German municipal budgets: the perspective of local politicians	8
New development: University managers balancing between sense and sensibility	8
Measuring the performance of collaborative governance in food safety management: an Italian case study	8
Understanding the smart city race between Hong Kong and Singapore	8
Earnings management in public healthcare organizations: the case of the English NHS hospitals	8
Wellbeing gender budgeting to localize the UN SDGs: examples from Turkey	8
Gender-responsive budgeting in Austria: The narrow line between implementation and confirmation	7
New development: Commercialization of the English National Health Service: a necessity in times of financial austerity?	7
Repetitive reorganizations, uncertainty and change fatigue	7
Can amalgamations deliver? Barriers to local government mergers from an historical institutionalist perspective	7
Editorial	7
New development: The role of the accountancy profession in saving our planet	7
Exploring the wellbeing of ambulance staff using the ‘public value’ perspective: opportunities and challenges for research	7
Government accounting literacy as an attribute of smart citizenship	7
Risk disclosure practices: Does institutional imperative matter?	6
Debate: Climate change, environmental challenges, sustainable development goals and the relevance of accounting	6
Cultural transition and organizational performance: the non-profit context	6
Debate: On the ‘why’ of gender budgeting	6
Post-NPM gender accounting—can public value management enhance gender mainstreaming?	6
Debate: Politicians' use of accounting information—the myth of rationality	6
Regulatory space in local government audit: An international comparative study of 20 countries	6
Risk management and management accounting control systems in public sector organizations: a systematic literature review	6
Financial and non-financial responses to the Covid-19 pandemic: insights from Portugal and lessons for future	6
Fiscal councils as watchdogs—how loud do they bark?	6
Is council co-operation cost efficient? An empirical analysis of waste collection in Spanish local government	6
New development: Citizen science—discovering (new) solutions to wicked problems	6
New development: Blockchain—a revolutionary tool for the public sector	5
Debate: The central government’s capacity building role in policy implementation in China	5
Public managers’ perception of the usefulness of accounting information in decision-making processes	5
New development: Importance of accounts receivable in Colombian state entities and their impact on the preparation of financial information	5

A tale of two trusts: case study analysis of bullying and negative behaviours in the UK ambulance service	5
New development: A ‘journey of personal and professional emotions’—emergency ambulance professionals during Covid-19	5
Accounting for value-based management of healthcare services: challenging neoliberal government from within?	5
New development: Bridging the gap—analysis of required competencies for management accountants in the public sector	5
New development: Competency assessment system and practice in government—the South Korean experience	5
Accountability fragmented? Exploring disjointed performance measurement in government	5
Game changer or accounting practice? Gender responsive budgeting in India	5
Post-decision project evaluation of UK public–private partnerships: insights from planning practice	5
New development: Myanmar’s civil service—Responsible disobedience during the 2021 military coup	5
Dis/value in co-production, co-design and co-innovation for individuals, groups and society	5
From co-creation to public value through collaborative platforms—the case of Norwegian kindergartens	5
Debate: Local public audit and accountability—an international and public value perspective	5
New development: The shift of public sector auditing under the influence of institutional logics—the case of European Court of Auditors	5
New development: Ten years of consolidated accounts in the United Kingdom public sector—taking stock	5
‘Sobriety, human dignity and public morality’: ethical standards in Kazakhstan	5
Enhancing public service innovation through value co-creation: Capacity building and the ‘innovative imagination’	5
Data, trust, democracy and Covid-19: the first parliamentary assessment of the UK government’s approach to data during the pandemic	5
Developing capacity within the British civil service: the case of the Stabilisation Unit	5
Rallying together—The rationale for and structure of collaborative practice in England	5
Co-creation as social innovation: including ‘hard-to-reach’ groups in public service delivery	4
Is the Indian corporate social responsibility law working for the public sector?	4
Local government and democratic innovations: reflections on the case of citizen assemblies on climate change	4
New development: Mitigating and negotiating the co-creation of dis/value—Elinor Ostrom’s design principles and co-creating public value	4
Roles and user characteristics as driving forces of information use in the Dutch parliament	4
Determinants of cash holdings—evidence from New Zealand local councils	4
Strategic management of social responsibilities: a mixed methods study of US universities	4
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
A typology of dis/value in public service delivery	4
Catalysing innovation and digital transformation in combating the Covid-19 pandemic: Whole-of government collaborations in ICT, R&D, and business digitization in Singapore	4
New development: Accounting recognition of public infrastructure—applying a practical control criterion approach	4
Debate: Are government buildings, roads, defence equipment and similar structures really assets?	4
The academic voice in the EPSAS project	4
New development: Integration of budget and governmental accounting in Mexican states	4
Exploring perceptions of Lean in the public sector	4
Does longer deliberation by the legislature increase the efficiency of the government budget?	4
Co-creating public services in social hackathons: adapting the original hackathon concept	4
The association between budget inaccuracy and technical efficiency in Australian local government	4
New development: Understanding the statement of accounts—the use of financial information in UK local authorities	4
Gender budgeting in Slovenia—approaches, achievements, and complexities	4
A critical evaluation of organizational readiness for continuous improvement within a UK public utility company	4
‘SIB’: what does it really mean? A theoretical approach to understanding social impact bonds	4
Editorial	4
Imagining grim stories to reduce redundant deliberation in critical incident decision-making	4
Earnings management in public hospitals: The case of Greek state-owned hospitals	4
What are the required qualities of auditors in the public sector?	4
Developing public servants for the future	4
The case of the disappearing whistleblower: an analysis of National Health Service inquiries	4
Empowering first-line managers as change leaders towards co-creation culture: the role of facilitated sensemaking	3
Debate: The British civil service—contextualizing development challenges	3
Determinants of public transparency: A study in Brazilian local governments	3
Impacts of the Covid-19 pandemic on the audit of local government financial statements: experience from Indonesia	3
Does accrual-based government financial information serve as an indicator of fiscal risks?	3
Performance and expenditure in Italian public healthcare organizations: does expenditure influence performance?	3
New development: Governmental accounting reforms in Latin America. The case of the municipality of Medellín, Colombia	3
From commodification to entrepreneurialism: how commercial income is transforming the English NHS	3
New development: Budgetary accounting in Colombia—arguments for a much-needed reform	3
Designing public financial management systems: exploring the use of chatbot-assisted case studies	3
Standardizing local governments’ audit reports: for better or for worse?	3
The principle of prudence in public sector accounting—a comparative analysis of cautious and asymmetric prudence	3
Debate: Shadow government—A note for European corporatization research	3
Causes, consequences and possible resolution of the local authority audit crisis in England	3
The credibility of finance committees and information usage: trustworthy to whom?	3
Policy control as an alternative approach to performance-based budgeting (PBB) to strengthen the link between policy and financial means	3
Austerity and the use of performance information in the budget process	3
New development: Ethical dilemmas and emotional labour—what can we learn from the shared Covid-19 crisis?	3
Outsourcing through intermunicipal co-operation: Waste collection and treatment services in Brazil	3
Editorial: Public value for all? Considering the parameters of public value co-creation	3
PPP hospitals: evidence for deliveries and impact of the Caesarean rate in a European country	3
Management consultants and the social function of procurement	3
Participatory budgeting—The ultimate way to co-create services for social innovation?	3
New development: Implicit government debt in China—past, present and future	3
Translating employee-driven innovation in healthcare: Bricolage and the mobilization of scarce resources	3
The impact of healthcare board characteristics on NHS trust performance	3
Editorial: ‘The seamless web of circumstance’	3
Value and sustainability in technology-enabled care services: a case study from north-east England	3
Debate: We need to change the culture of reliance on inappropriate uses of journal metrics—a publisher’s viewpoint	3
Risk governance through public sector interactive control systems: The intricacies of turning immeasurable uncertainties into manageable risks	3
New development: Whither the strategic direction of public audit in an era of the ‘new normal’?	3
Debate: Accounting for public sector assets—the implications of ‘service potential’	3

Assessing public spending efficiency in South East European countries—a data envelopment analysis (DEA) approach	3
Accounting for infrastructure assets in the public sector: The state of the art in academic research and international standards setting	3
Debate: Public sector consolidated financial statements—the hybrid approach	3
Local autonomy and the partnership principle: Collaborative governance in the European Social Fund in Sweden	3
Recursivity in standard setting processes: the measurement case of fair value and market value	3
Determining the drivers of earnings management among municipal enterprises: Evidence from Germany	3
Is water management really transparent? A comparative analysis of ESG reporting of Andalusian publicly-owned enterprises	2
Debate: Sub-national governance in England—institutions and places	2
Debate: The 70:20:10 ‘rule’ in learning and development—The mistake of listening to sirens and how to safely navigate around them	2
The link between organizational support, wellbeing and engagement for emergency service employees: a comparative analysis	2
Theme: Governmental accounting and public financial management reforms in Latin AmericaGuest editors: Mauricio Gómez-Villegas and Andreas Bergmann	2
Debate: Accounting training for politicians—an alternative approach	2
Public efficiency in Tokyo’s metropolitan local governments: the role of asset utilization and budgeting	2
Editorial: Silent Spring: can we fix wicked problems?	2
Debate: Toward a common body of knowledge for global public sector accounting education	2
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	2
Debate: Failing to learn? The impact of new public management on public service innovation	2
The market doesn’t care	2
Editorial: Management accounting and risk management—research and reflections	2
Debate: Accounting information performativity and politicians’ use (or not)	2
‘While you’re there, can you just … ’ The emotional labour of role extending in public services	2
Editorial: The dynamics of the fight against fraud and bribery—reflections on core issues in this PMM theme	2
Public procurement transaction costs: a country-level assessment	2
Bullying and ill-treatment: insights from an Irish public sector workplace	2
Boards of directors and performance in autonomous public sector entities	2
New development: Strategic planning in interesting times—From inter-crisis to intra-crisis responses	2
System of choice promotes ethnically-profiled elderly care and older migrants’ use of elderly care: Evidence from Sweden’s three largest cities	2
Content and process approach to the job demands-resources model of emotional labour: A conceptual model	2
Implementing failure demand reduction as part of a demand management strategy	2
The institutionalization of gender budgeting and prospects for intersectional analysis	2
Debate: Achieving public value in adult multi-agency safeguarding processes	2
Debate: Gender responsive budgeting—moving toward equity for women and men	2
New development: The development of standardized charts of accounts in public sector accounting	2
Accounting for China’s government liabilities: after much progress, great tasks remain	2
Impact of strategic management on the performance of public institutions: empirical evidence from development agencies	2
Debate: Expanding research on politicians’ data use	2
The institutional environment of gender budgeting: Learning from the Portuguese experience	2
Does financial sustainability affect local resident satisfaction? The case of the Victorian local government system	2
Debate: So near and yet so far—bridging the research–practice divide	2
New development: Using counter accounting as a methodology in public accountability and management research	2
New development: A prototype framework to assess the coverage of financial management topics in MPA/MPM programmes	2
New development: Mitigating disvalue through a material understanding of public value co-creation	2
Debate: The future of public sector audit training	2
Land management innovation and sustainability in Victoria, Australia—a longitudinal view	2
Developing resilience interventions for emergency service responders—a view from the field	2
Accrual accounting in the public sector of emerging economies: Bibliometric analysis and future research	2
An analysis of the audit expectation gap in the Maltese central government	2
Political control and audit fees: an empirical analysis of local state-owned enterprises in England	2
Debate: How to tell stories about government success	2
Designing learning success and avoiding learning failure through learning analytics: the case of policing in England and Wales	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: Enhancing regional innovation capabilities through formal public service communities of practice	2
New development: Using the Vanguard Method to explore demand and performance in people-centred services	2
Crime, violence and stress in the emergency services work: military police in southern Brazil	2
Meeting report: Public accountability and democracy in times of crisis—the CIGAR Network 2023 conference	2
Debate: The role of intermediaries between demand and supply of performance information—the missing link?	2
New development: The emerging role of a ‘learning partner’ relationship in supporting public service reform	2
New development: The commodification of social security medical assessments—academic analysis and practitioner experience	2
Debate: Solving supply shortages and delays in a challenged local public audit system	2
How far can mandatory requirements drive increased levels of disclosure?	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
Debate: If politicians hardly care about performance information (in the annual budget), who cares about performance and when?	2
The lifecycle of public value creation: eroding public values in the Dutch Marker Wadden project	2
How negotiation delays affect policy decisions: evidence from the budgetary process	2
The role of participatory arts within co-creation/social innovation	2
Editorial: Interesting times	2
Organizational culture and career development in the British civil service	2
Commodification and healthcare in the third sector in England: from gift to commodity—and back?	2
Editorial: Comparison as a habit—The case for international governmental accounting research	2
Emerging accounting patterns: accounting for natural resources	2
New development: The ethics of accounting information manipulation in the political arena	2
Editorial: An agenda for civil service change	2
The role of accountability and transparency in government during disasters: the case of Ukraine–Russia war	2
New development: Diversification of the Cour des comptes’ activities—a necessary modernization or an identity evolution?	2
New development: Value destruction in public service delivery—a process model and its implications	2
Selective application of the accrual principle in the construction of government finance statistics: EU evidence	2
Social enterprise in prisons: enabling innovation and co-creation	2
New development: Digital social care—the ‘high-tech and low-touch’ transformation in public services	2
New development: The behavioural effects of risk management in higher education	2
Complexity-informed interpretation of social innovation	2
Politically-driven public administration or co-creation? On the possibility of modernizing public services in rural Hungary	2
Debate: Public audit, the Redmond review, and the use of public interest reports	2