Public Money & Management

Article	Citations
Debate: Which private sector management knowledges may be useful in current public sector management education programmes and why?	45
Debt as a motivation for earnings management by Portuguese municipalities?	42
Finding triggers for training transfer: evidence from the National Human Resource Development Institute in Korea	36
New development: Understanding the relationship between public sector consulting and public value destruction—An epistemic learning perspective	28
Antecedents and use of cost accounting systems in Dutch executive agencies	27
Does accrual information impact municipal bond prices? Evidence from Japan using AI	23
Debate: Training for public audit	21
Irish local government accounts—general accessibility, complexity and confidence of financial statements narrative content	21
Debate: A relational agenda for changing public administration research and practice	20
Debate: AI in public sector reporting—Where we stand and where we (should) head to	20
Debate: Embedding or expanding? Rethinking sustainability in public sector accounting education	19
Assurance of the sustainability report of municipally-owned entities	19
Internal control as a tool to improve per diem accountability in local governments	19
Fostering accountability through digital transformation: leadership’s role in enhancing techno-work engagement in public sector	19
Governing generative AI in public administration: Productivity, work redesign and reflective human–AI collaboration	18
Debate: Realizing the opportunities of system-wide audit reform	18
Debate: Let's abandon interviews	17
New development: Translating restorative practices into public sector organizations	16
Understanding public sector accounting professionals’ intention to implement accrual accounting	15
Debate: English devolution and the elected mayor	15
Debate: Blood, Grenfell, Hillsborough, the Post Office and Windrush—the need for new public service codes	15
Debate: Synthetic empathy—How AI is redefining emotional labour in public encounters	14
Tools for accountability or politics? The USA’s state special revenue fund accounting and balances	14
Evaluating performance to improve management in Argentine public universities with desirable and undesirable indicators	14
Impact evaluation of the Brazilian Integrated Border Health System	14

Anticipating illiberalism: drivers of bureaucratic turnover intention	14
Debate: Dishing on performance budgeting—a new recipe for budgeting that legislators can digest	14
Who says what and why? The reception of IPSAS-based reform in the European Union	14
New development: Rethinking public sector accounting systems by rediscovering their relational nature	13
Strategic public management for sustainable development: public value co-creation experiences	13
Debate: The (in)completeness of Whole of Government Accounts in accounting for democracy—A UK experience	12
Healthcare street level bureaucrats’ (SLBs’) delivery of public value: The next step	12
From demand-side to supply-side regulation of government consultants: Recent trends in three OECD countries	12
The effect of political budget cycle on local governments’ financial statements in a young democracy	12
Facilitating internal audit quality and improving the performance of medical clinics	12
Analysing cutback management strategies amidst the Covid 19 pandemic: Insights from Pennsylvania municipalities	11
Debate: Reflections on the IPSASB’s Exposure Draft (ED) 92—Tangible Natural Resources	11
Debate: Addressing the unexplained growth of consultancies in the public sector—unexplored avenues	11
Navigating timeliness: Decoupling in corporate external reporting by Indonesian state-owned enterprises (SOEs)	11
Buyer beware! How cognitive biases can influence the hiring of consultants by public servants	11
Exploring value creation from an ecosystem perspective: A critical examination of social procurement policy	10
Financial governance and subcontracting in US defence firms: a predictive model for public accountability	10
New development: E-government, transparency, and corruption in environmental sustainability policies—evidence from urbanized and energy-intensive economies	10
Debate: Public financial management and defence logistics under pressure—a comparison of Ukraine and Poland	10
New development: I chose to let the machine choose—the rise of ‘ AIcratism ’	10
Digital transformation of government, innovation resource reallocation, and urban resilience: The key elements needed to build an efficient and sustainable society	10
The impact of fiscal education on civic attitudes toward public finance: Evidence from South Korea	10
Citizens’ choice of government vendors: sector, trust, and information	10
Editorial: Gender budgeting—Insights from contemporary experiences	10
What is in the name? Distinguishing the role of financial, business and policy controllers	10
The effect of treating public services as commodities	10
Innovation as a robust response to crises in public healthcare organizations: Evidence from Italy	9
The impact of key audit matters (KAMs) on transparency and accountability in public sector auditing	9
Debate: Accounting information performativity and politicians’ use (or not)	9
E-governance and policy efforts advancing carbon neutrality and sustainability in European countries	9
Debate: Algorithmic bureaucracy in the age of AI—ChatGPT Gov, DeepSeek, and public administration	9
The impact of digital red tape on non-compliant behaviour: the moderating effect of infection risk	9
New development: Local corporate governance and the German Public Corporate Governance-Model Code for international support	9
Using different types of performance information: implications for hybrid professionals’ decision-making	9
New development: The paradox of ambitious intentions and poor outcomes of cutbacks on the government’s workforce	9
The vicious circle of ambiguity: how governance deters digital transformation in municipal conglomerates	9
New development: The shift of public sector auditing under the influence of institutional logics—the case of European Court of Auditors	9
Intelligent government: The impact and mechanism of government transparency driven by AI	8
Debate: Defence spending accountability and the SDGs amid geostrategic shifts	8
Debate: Remote audit—navigating the pros and cons	8
New development: Relational public services—reform and research agenda	8
Audit and financial reporting under austerity localism—the case of the Birmingham City Council ‘bankruptcy’	8
From commodification to entrepreneurialism: how commercial income is transforming the English NHS	8
New development: Too many absences—An empirical study of children missing from education in Nottingham	8
New development: Clinicians in management—past, present, future?	8
Debate: Whole of Government accounts and British think tanks	8
Her Majesty Queen Elizabeth II: the ultimate public servant	8
Modelling public sector accounting on private sector practices: the perspectives of practitioners in Polish local government	8
Debate: Giving credence to SDG reporting—the role of supreme audit institutions	7
Contracting out social care services to for-profit and not-for-profit organizations in Italy: Social categorization and governance choices	7

Debate: An essential contribution - doctors in senior leadership	7
New development: Translating global standards in low-maturity contexts.A co-produced sustainability audit guide for public internal auditors	7
Reflections on being CIGAR Executive Board Chair	7
Debate: What exactly is systems leadership?	7
Who is on the campus dance floor of sustainability reporting? The Spanish case	7
Reading between the lines: An exploratory study on how graph distortions shape perceptions and use of performance information	7
Debate: A public service fit for purpose	7
Digitalization and SDGs accounting: Evidence from the public healthcare sector	7
Debate: Accounting training for politicians—an alternative approach	7
New development: Climate consulting and the transformation of climate governance	7
Financial management information systems, treasury single accounts, and expenditure budget credibility: a moderation-effect approach	7
Debate: In contracts, we trust—managing risk in public contracts through a relational approach	7
Budgetary responses by the USA to support Ukraine during and after the war	7
Governance solutions for municipally owned companies: practical insights from England and Canada	7
Doctors in leadership roles: consequences for quality and safety	7
New development: Red tape and digital accounting technology in the public sector	7
Report: The European Accounting Association’s Public Sector Accounting Committee (ΕΑΑ PSAC)—Taking stock of its first year of activities	7
Readability versus obfuscation to fight corruption: evidence from Italian local governments	7
New development: Loyalty to principle or politics—The US civil service under attack … but is it justified?	7
Debate: Speaking truth to power—Academic institutions as empirical backyards for understanding science–policy interface failures	7
Debate: Can state and local governments harness AI towards SDG realization?	7
Debate: The future of public sector audit training	6
New development: Gender-responsive budgeting beyond institutionalization—challenges from the health sector	6
From co-creation to public value through collaborative platforms—the case of Norwegian kindergartens	6
Reactive disclosure under freedom of information: Organizational processes and institutional dynamics in an armed force	6
Heuristics of exchange legitimacy: Citizen reactions to ministerial use of performance data in a pandemic	6
Debate: The ‘transactional gaze’ and other lenses shaping and constraining the delivery of public services	6
New development: How politicians as intermediaries can increase the relevance and understandability of accounting information	6
Constraints on achieving strong horizontal accountability in a public sector context—A case study of refugee resettlement in New Zealand	6
Spatial inequalities in charitable fundraising and income generation for NHS acute trusts in England	6
Debate: Will the UK's diversity initiatives mirror US rollbacks?	6
New development: The ethics of accounting information manipulation in the political arena	6
New development: E-government, open data and citizen participation for G20 sustainable development	6
Debate: Civil servants resist illiberalism in response to vignettes, and succumb in reality	6
Are SDGs being translated into accounting terms? Evidence from European cities	6
New development: Public service innovation	6
Debate: Popular reports lack standards—A path to also reporting on sustainability to citizens	6
Developing resilience interventions for emergency service responders—a view from the field	6
New development: Using counter accounting as a methodology in public accountability and management research	6
Budget transparency and fiscal soundness: Citizens’ political participation as a moderating factor	6
Civic crowdfunding for local governments: Trends and perspectives from a bibliometric analysis	6
Tackling grand challenges with digital innovation: The case of demographic shifts	6
Information use and preferences: Insights from Italian regional politicians	6
New development: So close, yet so far? Challenging the cost-savings assumption in environmental impact bonds	6
Editorial: Recruiting, training and retaining excellent public servants	6
Intra-governmental collaborative transformation in the UK: Paving the way forward	6
Social value—are we measuring up?	6
New development: Implicit government debt in China—past, present and future	5
Bureaucracy at scale: profiling organizational attitudes in Türkiye’s Ministry of National Education	5
Sustainability reporting from the preparers’ perspective in locally-owned public enterprises	5
Informal practices and efficiency in public procurement	5
Addressing complexity and planning for the uncertain: local finances in wartime Ukraine	5
New development: Strategic planning in interesting times—From inter-crisis to intra-crisis responses	5
How public employees address the tensions between bureaucratization and de-bureaucratization: A relational approach in hiring	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
PMM CIGAR Annual Issue 2022, Public Money & Management, Vol. 42, No. 7 (October 2022)	5
Debate: Identity at risk? Unintended consequences of credit union progression	5
Sleepless for the family: The relationship between public employees’ family motivation and work stress	5
New development: Every thorn counts—The Baltic response to uncertainty and war in Ukraine	5
Debate: Better government for civil society	5
From draft to accounting standard: stakeholders’ views on heritage assets in the IPSASB’s due process	5
Toward a ‘shared administration’ approach: Do local governments walk the talk?	5
The effect of board gender diversity on financial and non-financial performance: evidence from Italian public universities	5
More than a compliance exercise? The case of consolidated financial accounts in Swedish municipalities	5
New development: Assurance on public sector sustainability reporting—time to be proactive	5
Are the SDGs embedded in university strategies and reporting practices? Analysing influencing factors	5
New development: Resilience without justice? How resilience agendas can drift nonprofits toward neutrality logics	5
Meeting report: Public accountability and democracy in times of crisis—the CIGAR Network 2023 conference	4
New development: Great expectations—whole of government accounting: An Australian perspective of its adoption, development and future use in the current environment	4
Struggling with consolidated financial statements: a circular view on local government dynamics	4
Debate: Democracy and secrets: the Afghan data breach and the UK's financial constitution	4
Debate: Supreme audit institutions aiding governments to drive and steer sustainable development	4
Populist-inflected governance in a mature democracy: Bureaucratic de-legitimation and executive control in the United Kingdom (2019–2024)	4
The role of performance measurement and management systems in changing public organizations: An exploratory study	4
Social impact measurement as a ‘public value guarantee’ in public–private partnerships? Evidence from a realist evaluation	4
Intensity and fragility of Czech participatory budgeting during the Covid 19 crisis	4
Debate: Consulting firms, institutional corruption and the hollow state	4
New development: Do accounting and asset management at governments evolve together?	4
Does the Civil Service Commission in Bangladesh map skills to align education, recruitment testing, and training?	4

Are values driving consultants in public sector financial management advice?	4
Debate: Unlocking AI’s potential for the public sector	4
Debate: The digital transparency-accountability paradox	4
Debate: Which is more useful to local government representatives—the annual budget or financial statements?	4
Debate: Extending the literature on accounting information manipulation	4
New development: From principles to practice—advancing accrual-based accounting and sustainability reporting in Latin America	4
Starting right: Identifying material sustainability impacts for public sector organizations	4
New development: In-house consulting—a critical appraisal	4
Debate: Local audit parties are pulling in different directions	4
New development: How could incentive-based sources of finance fund English local government effectively?	4
Gender-responsive budgeting within the medium-term budgetary framework in Bangladesh	4
Debate: If politicians hardly care about performance information (in the annual budget), who cares about performance and when?	4
The degree of digital transformation in Italian local government: the impact of their governance characteristics	4
Devolution within devolution? A SWOT analysis of introducing combined authorities to Scotland	4
Transparency, accountability, and the SDGs: A European e-governance perspective	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: A strategic re-set—Sustaining public service well-being	4
Differential reporting in the public sector—financial reporting for small- and medium-sized entities	4
Debate: Joining forces to increase digital skills in accounting education	4
Characterization and analysis of the supply network of the Brazilian national school feeding programme	4
Debate: How to give university public sector accounting education the relevance it truly deserves	4
Bolstering resilience in a polycrisis scenario: A cross-country analysis on the role of IT	4
Relational contracting and the duty of good faith: Divergent judicial pathways in the UK and the US	4
Editorial: The commodification of the public good—who wins and who loses?	4
Do local government accounts provide decision-useful information? Externalities of fiscal rules	4
Evaluating commodification and commodifying evaluation	4
The ‘unprecedented innovation’ of police and crime commissioners: Learning from a failed experiment	4
Examining the Covid 19 driven changes in public administration and their longevity: the case of Czechia	4
Negotiating the budget for evidence-informed policy-making: insights from a UK government department	4
Can digital transformation improve government expenditure efficiency? An empirical analysis	4
Editorial: Navigating non-linear reforms in public sector accounting, towards digitalization, sustainability and usability	4
Gender responsive budgeting: The case of Croatia	4
Debate: Improving communication effectiveness or wasting taxpayers’ money? The use of social media influencers in public organizations	4
Developing a model of circular economy engagement for public sector organizations	4
Public leadership meta-skills in the 2020s	4
Debate: The collaboration dilemma: how fragmented standards hobble e-government transparency and sustainability in BRICS+	3
Voluntary adoption of the International Standards on Auditing (ISA) in local government audits—empirical evidence from Finland	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
The effect of contract- and network management on performance and innovation in infrastructure projects	3
Professionalizing the management of political advisers	3
New development: E-government, eco-innovation, and public policies—shaping transparency, accountability, and corruption control in the EU	3
Value-led participatory design approach for improving public health clinic services	3
Substantive versus symbolic paths in SDG disclosure via social media: evidence from Italian local governments	3
Management consultants and university futures: Academic capitalism and the capture of UK public higher education	3
New development: Green budgeting—integrating environmental goals into the resource allocation process	3
NGO engagement in the creation of public service innovations: A configurational, explorative approach	3
Municipally owned corporations and autonomy in centralized states—A comparative analysis of Turkey and Israel	3
When innovation comes to town—the institutional logics driving change in municipalities	3
Debate: Whole of Government Accounting in the UK; history and future challenges	3
Editorial: Public sector accounting current developments—insight, critique and transformative redefinitions	3
Debate: Advancing decolonization of public administration—Experiences and lessons from East Asia	3
Debate: Whether and how public innovations create value	3
Debate: Peer reviews at the crossroads—‘To AI or not to AI?’	3
Debate: The apprenticeship saga—narrowing participation for public sector finance professionals	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
Top-down or bottom-up digital transformation? A comparison of institutional changes and outcomes	3
Managing the impact of workplace trauma for Australian first responders: Harmonizing policy and practice	3
Watching the neighbours: gender budgeting in Scotland and Wales	3
Enhancing audit quality through research-based practices: a comparative study of China and Indonesia	3
New development: E-government and policy transparency in sustainable cities and communities—A quantile analysis	3
Overcoming ‘departmentalism’ to facilitate SDG achievement: evidence from Italian state universities	3
Extinction of central and local government accounting education: Self-reinforcing institutional processes—a Norwegian warning	3
Debate: Can audit reduce information asymmetry? The case of English local government	3
Public management for a sustainable future: Insights from a systematic literature review	3
New development: Fiscal reporting—new potential to drive decision-making and behavioural change	3
Debate: AI as a framework for public service innovation	3
The market doesn’t care	3
Editorial: An international vision for local public audit	3
Integrating sustainability into local government strategy: a configurational analysis on the role of administrative capacity	3
New development: Public governance in the discursivity of the Brazilian government—a reflection on conceptual reduction	3
New development: The elephant in the room—Cultural participation for well-being	3
New development: From blanket coverage to patchwork quilt—rethinking organizational responses to fraud in the National Health Service in England	3
The emotive power of accounts during war time	3
New development: How working from home influences the governance of municipally owned corporations and affects the public interest	3
Debate: Accountability of municipally owned corporations—beyond principals and agents	3
Defence spending in the war economy: a comparative fiscal and governance analysis	2
New development: The commodification of social security medical assessments—academic analysis and practitioner experience	2
Debate: Management consultants and public management reforms	2
The impact of institutional pressure and resource provision on reforms for performance-based budgeting: empirical evidence from China	2
Social identity and IPSAS adoption: cross-national evidence	2
Beyond the hype: Assessing the potential implications of IPSAS adoption on museum decision-making and accountability	2
Dataspaces, public administration and collective rationality: opportunities and limits for data-driven policy-making	2
Healthcare budgeting for cyclicality: Structured literature review of accounting, public administration and ­­­health management	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: NPM and the reproduction of power in rural enterprise institutions	2
Debate: Tackling the aged care workforce	2
Fiscal transparency practice, challenges, and possible solutions: lessons from Covid 19	2
Debate: Scaling life sciences impact in the EU—Building sustainable management and public governance capacity	2
New development: Is it time for New Public Service Bargain?	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
Debate: Financial reporting for heritage in the public sector—the views of the IPSASB	2
New development: A prototype framework to assess the coverage of financial management topics in MPA/MPM programmes	2
Debate: Auditing and political accountability in local government—dealing with paradoxes in the relationship between the executive and the council	2
Debate: Promoting a renewed audit profession in the public sector	2