Public Money & Management

Article	Citations
Debate: Financial reporting for heritage in the public sector—the views of the IPSASB	44
New development: Enhancing regional innovation capabilities through formal public service communities of practice	30
Moral licensing, identity and eco-leadership: Can public managers’ support for a green recovery be undermined?	26
Value and sustainability in technology-enabled care services: a case study from north-east England	23
New development: Public service innovation	19
Debate: Studying the regulatory space of public sector audit—the historical turn	19
Who will benefit from extended budget participation? An empirical analysis of South Korean participatory budgeting practices	19
New development: Is it time for New Public Service Bargain?	18
Debate: Board nominations of MOCs—Does politics come before expertise?	15
Contracting out social care services to for-profit and not-for-profit organizations in Italy: Social categorization and governance choices	15
New development: The implementation (gap) of senior civil service recruitment reform—a matter of organizational size?	15
Social identity and IPSAS adoption: cross-national evidence	14
Public sector reform trajectories: A complexity-embracing perspective	14
Debate: An essential contribution - doctors in senior leadership	14
Impacts of the Covid-19 pandemic on the audit of local government financial statements: experience from Indonesia	13
Debate: Accountability of municipally owned corporations—beyond principals and agents	13
New development: Whither the strategic direction of public audit in an era of the ‘new normal’?	13
From co-creation to public value through collaborative platforms—the case of Norwegian kindergartens	13
New development: The role of the accountancy profession in saving our planet	13
Municipally owned corporations in Sweden: A cautionary tale	12
Bolstering resilience in a polycrisis scenario: A cross-country analysis on the role of IT	12
Municipally owned corporations and autonomy in centralized states—A comparative analysis of Turkey and Israel	12
The institutionalization of gender budgeting and prospects for intersectional analysis	10
Are SDGs being translated into accounting terms? Evidence from European cities	10
How to integrate gender budgeting in the public agenda: insights from an Italian local government	10

Policy control as an alternative approach to performance-based budgeting (PBB) to strengthen the link between policy and financial means	10
The role of participatory arts within co-creation/social innovation	10
Fiscal transparency practice, challenges, and possible solutions: lessons from Covid 19	9
Foreword: 2021 CIGAR annual issue	9
Debate: The 70:20:10 ‘rule’ in learning and development—The mistake of listening to sirens and how to safely navigate around them	9
Using a time conditions framework to explore the impact of government policies on the commodification of public goods and women’s defamilization risks	9
The academic voice in the EPSAS project	8
Debate: Training for public audit	8
New development: New public management values and public sector accounting education in Australia—A ‘reflection-in-action’ perspective	8
Editorial: PMM CIGAR theme: Public sector accounting—educating for reform challenges	8
New development: Bridging the gap—analysis of required competencies for management accountants in the public sector	8
New development: A prototype framework to assess the coverage of financial management topics in MPA/MPM programmes	8
Debate: Toward a common body of knowledge for global public sector accounting education	8
Finding triggers for training transfer: evidence from the National Human Resource Development Institute in Korea	7
Debate: Local public audit and accountability—an international and public value perspective	7
Debate: Management consultants and public management reforms	7
Austerity and the use of performance information in the budget process	7
Debate: Evolving challenges for public sector external audit	7
Transportation and coproduction: looking for vulnerabilities to boost and enhance co-assessment	7
The credibility of finance committees and information usage: trustworthy to whom?	7
New development: Marketization versus politicization in a perpetual strive for public audit independence	7
Debate: Auditing and political accountability in local government—dealing with paradoxes in the relationship between the executive and the council	7
Root influence on public sector audit committee effectiveness: revisiting methodological and theoretical research dimensions	7
Debt as a motivation for earnings management by Portuguese municipalities?	6
Local government and democratic innovations: reflections on the case of citizen assemblies on climate change	6
Debate: The lack of public sector accounting education within universities and what is next	6
New development: The commodification of social security medical assessments—academic analysis and practitioner experience	6
Debate: Accounting training for politicians—an alternative approach	6
Integrated reporting and its pluralistic perspective: promoting public value and accountability in public sector accounting?	6
New development: Walk on the bright side—what might we learn about public governance by studying its achievements?	6
Debate: The future of artificial intelligence for the co-design and co-production of public services—what do we know and what do we need to know?	6
Collective institutional entrepreneurship for the EPSAS programme: The missing link	6
Impact of strategic management on the performance of public institutions: empirical evidence from development agencies	6
Healthcare budgeting for cyclicality: Structured literature review of accounting, public administration and ­­­health management	6
Debate: Public values lessons from death and dying	6
Debate: If politicians hardly care about performance information (in the annual budget), who cares about performance and when?	6
System of choice promotes ethnically-profiled elderly care and older migrants’ use of elderly care: Evidence from Sweden’s three largest cities	6
Negotiating the budget for evidence-informed policy-making: insights from a UK government department	6
Editorial: The commodification of the public good—who wins and who loses?	6
Rallying together—The rationale for and structure of collaborative practice in England	6
Editorial: Public sector accounting current developments—insight, critique and transformative redefinitions	6
Towards collaborative infrastructure procurement	5
Debate: The ‘transactional gaze’ and other lenses shaping and constraining the delivery of public services	5
Advancing the practice of public procurement performance measurement: a framework for conceptualizing efficiency and effectiveness	5
Determinants of public transparency: A study in Brazilian local governments	5
New development: Mitigating and negotiating the co-creation of dis/value—Elinor Ostrom’s design principles and co-creating public value	5
Does accrual information impact municipal bond prices? Evidence from Japan using AI	5
Editorial: Public value for all? Considering the parameters of public value co-creation	5
Complexity-informed interpretation of social innovation	5
Debate: Are government buildings, roads, defence equipment and similar structures really assets?	5

Reflections on being CIGAR Executive Board Chair	5
Debate: A relational agenda for changing public administration research and practice	5
Does financial sustainability affect local resident satisfaction? The case of the Victorian local government system	5
Exploring the role of consulting in local government digital transformation	5
Preserving hopes in accounting reforms—the case of WGA	5
Readability versus obfuscation to fight corruption: evidence from Italian local governments	5
New development: Is China’s local government debt problem getting better or worse?	5
Editorial: Learning from success and failure in action	5
Who is on the campus dance floor of sustainability reporting? The Spanish case	5
New development: IPSAS-lite—Some reflections and a call for research	5
Digital transformation going local: implementation, impacts and constraints from a German perspective	5
When innovation comes to town—the institutional logics driving change in municipalities	5
Risk as opportunity in schools: An economies of worth perspective	5
The proposed IPSAS on measurement for public sector financial reporting—recycling or reiteration?	5
Risk and conditioning factors in the public internal control. Weaknesses in public management concerning the procurement of expenditure files	5
New development: University managers balancing between sense and sensibility	5
Editorial: Comparison as a habit—The case for international governmental accounting research	4
Fostering accountability through digital transformation: leadership’s role in enhancing techno-work engagement in public sector	4
‘Good stories get lost in bureaucracy!’ Cultural biases and information for co-production	4
Social enterprise in prisons: enabling innovation and co-creation	4
Understanding the smart city race between Hong Kong and Singapore	4
Developing resilience interventions for emergency service responders—a view from the field	4
Debate: Shadow government—A note for European corporatization research	4
New development: From blanket coverage to patchwork quilt—rethinking organizational responses to fraud in the National Health Service in England	4
Watching the neighbours: gender budgeting in Scotland and Wales	4
Civic crowdfunding for local governments: Trends and perspectives from a bibliometric analysis	4
Debate: Which private sector management knowledges may be useful in current public sector management education programmes and why?	4
Meeting report: Public accountability and democracy in times of crisis—the CIGAR Network 2023 conference	4
Debate: Not having an AI policy is a policy to use AI freely	4
New development: From aid to empowerment—making refugee policy more sustainable	4
‘While you’re there, can you just … ’ The emotional labour of role extending in public services	4
NGO engagement in the creation of public service innovations: A configurational, explorative approach	4
Editorial: Management accounting and risk management—research and reflections	4
Management consultants and university futures: Academic capitalism and the capture of UK public higher education	4
Assurance of the sustainability report of municipally-owned entities	4
New development: Understanding the relationship between public sector consulting and public value destruction—An epistemic learning perspective	4
Debate: Will AI affect the transparency and accountability of public sector accounting?	4
Debate: We need to be honest about the validity and purpose of business cases in public services	4
Debate: Accounting for emotions—the quest for authenticity	4
Debate: Politicians and their vast post-service wealth	4
Debate: Blood, Grenfell, Hillsborough, the Post Office and Windrush—the need for new public service codes	4
The institutional environment of gender budgeting: Learning from the Portuguese experience	4
Gender budgeting in Slovenia—approaches, achievements, and complexities	4
Unveiling the paradox of public administrations’ risk and crisis communication during Covid-19	3
The effect of political budget cycle on local governments’ financial statements in a young democracy	3
Impact evaluation of the Brazilian Integrated Border Health System	3
Editorial: Walking the talk of managing emotional labour	3
The grand bargain on local government debt: Evidence from China's intergovernmental relations	3
Improving performance management in local government: Lessons from South Korea	3
New development: The ethics of accounting information manipulation in the political arena	3
New development: How working from home influences the governance of municipally owned corporations and affects the public interest	3
Spatial inequalities in charitable fundraising and income generation for NHS acute trusts in England	3
Debate: Tackling the aged care workforce	3
Debate: The future of public sector audit training	3
Causes, consequences and possible resolution of the local authority audit crisis in England	3
Editorial: Silent Spring: can we fix wicked problems?	3
New development: Public governance in the discursivity of the Brazilian government—a reflection on conceptual reduction	3
Debate: Towards a more comprehensive understanding of ritualized bureaucracy in digitalized public organizations	3
The impact of healthcare board characteristics on NHS trust performance	3
New development: A ‘journey of personal and professional emotions’—emergency ambulance professionals during Covid-19	3
Debate: Realizing the opportunities of system-wide audit reform	3
Organizational dilemmas of EU-funded policy development: the case of Estonian government task forces	3
New development: The high cost of the free rider in public water services in developing and emerging economies	3
Addressing complexity and planning for the uncertain: local finances in wartime Ukraine	3
Dis/value in co-production, co-design and co-innovation for individuals, groups and society	3
Dataspaces, public administration and collective rationality: opportunities and limits for data-driven policy-making	3
Editorial: Whole of government accounting: the jury continues its deliberations	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
Sleepless for the family: The relationship between public employees’ family motivation and work stress	3
Debate: English devolution and the elected mayor	3
Constraints on achieving strong horizontal accountability in a public sector context—A case study of refugee resettlement in New Zealand	3
Governing public sector use of external management consultancy—beyond client procurement and consultant professionalization	3
Repetitive reorganizations, uncertainty and change fatigue	3
Supporting co-creation processes through modelling	3
Value-led participatory design approach for improving public health clinic services	3
New development: Every thorn counts—The Baltic response to uncertainty and war in Ukraine	3
Approaches to co-creating successful public service innovations with citizens: A comparison of different governance traditions	3
New development: Using counter accounting as a methodology in public accountability and management research	3
Debate: Lessons learned from the emergency services’ response to the Covid 19 pandemic	3
Debate: Can audit reduce information asymmetry? The case of English local government	3

Empowering first-line managers as change leaders towards co-creation culture: the role of facilitated sensemaking	3
Theme: Best and worst practices in local government corporatization—what practitioners and academics can learn from other countriesGuest editors: Rhys Andrews, Ulf Papenfuβ, Marieke van Genugten and B	3
Editorial: More complex approaches may increase the use of accounting information	3
Top-down or bottom-up digital transformation? A comparison of institutional changes and outcomes	3
Enhancing accountability through integrated reporting in public higher education institutions: international evidence	2
Editorial: Recruiting, training and retaining excellent public servants	2
Theme: Politicians’ use of accounting informationEditorial: Unraveling politicians’ use and non-use of accounting information	2
Debate: The technical challenges in ‘getting the data supply right’ as a prerequisite for data science	2
Exploring value creation from an ecosystem perspective: A critical examination of social procurement policy	2
Implementing failure demand reduction as part of a demand management strategy	2
Crime, violence and stress in the emergency services work: military police in southern Brazil	2
Voluntary adoption of the International Standards on Auditing (ISA) in local government audits—empirical evidence from Finland	2
New development: Strategic planning in interesting times—From inter-crisis to intra-crisis responses	2
New development: The emerging role of a ‘learning partner’ relationship in supporting public service reform	2
‘Sobriety, human dignity and public morality’: ethical standards in Kazakhstan	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
Editorial: Gender budgeting—Insights from contemporary experiences	2
Drivers of reform implementation in local government: a qualitative comparative analysis	2
Debate: The (in)completeness of Whole of Government Accounts in accounting for democracy—A UK experience	2
Debate: Gender responsive budgeting—moving toward equity for women and men	2
Managing the impact of workplace trauma for Australian first responders: Harmonizing policy and practice	2
New development: Embedding the SDGs in city strategic planning and management	2
Usefulness of human capital management information systems on payroll reliability among public universities in Tanzania	2
Facilitating internal audit quality and improving the performance of medical clinics	2
Debate: Public sector accounting education and artificial intelligence	2
Debate: Beyond the New Public Management?	2
Substantive versus symbolic paths in SDG disclosure via social media: evidence from Italian local governments	2
Catalysing innovation and digital transformation in combating the Covid-19 pandemic: Whole-of government collaborations in ICT, R&D, and business digitization in Singapore	2
Co-creation for public innovation: The role of living labs and user-engagement methodologies	2
Budget transparency and fiscal soundness: Citizens’ political participation as a moderating factor	2
Editorial: An international vision for local public audit	2
New development: The behavioural effects of risk management in higher education	2
Debate: Parliament’s quest to improve accounting information in the Netherlands	2
Data, trust, democracy and Covid-19: the first parliamentary assessment of the UK government’s approach to data during the pandemic	2
Antecedents of public managers’ collective implementation efficacy as they actualize new public services	2
How far can mandatory requirements drive increased levels of disclosure?	2
Recursivity in standard setting processes: the measurement case of fair value and market value	2
A consistent bottom-up approach for deriving a conceptual framework for public sector financial accounting	2
Leading co-creation for the green shift	2
Standardizing local governments’ audit reports: for better or for worse?	2
Post-decision project evaluation of UK public–private partnerships: insights from planning practice	2
Debate: Local audit—buying in a sellers’ market	2
Transforming the supplementary table on pension liabilities (Table 29) into an actuarial balance sheet	2
Forms of government and municipal financial performance	2
A typology of dis/value in public service delivery	2
New development: Assurance on public sector sustainability reporting—time to be proactive	2
Debate: Technical developments and quality management	2
Debate: Data science challenges to financial information in the public sector	2
Debate: Climate change, environmental challenges, sustainable development goals and the relevance of accounting	2
Performance shall not live by results alone: organizational subcultures and perceived performance in public administration	2
Debate: UK Whole of Government Accounts—past, present and future	2
Negative effects on SMEs’ success rates when framework agreements are used in bidding for public contracts	2
Eliminating the effects of external environmental factors to improve the analysis of local government financial condition: a study in Indonesia	2
Levers of social services integration: performance management system and Lean-related management tools	2
New development: Policy learning and public management—a match made in crisis	2
Debate: Let's abandon interviews	2
Rethinking the way a public university does business	2
New development: Rethinking public sector accounting systems by rediscovering their relational nature	2
New development: Increasing vaccination uptake in repeated Covid 19 vaccination mandates	2
Clinicians’ informal acquisition of accounting literacy in UK clinical commissioning groups	2
Debate: Addressing the unexplained growth of consultancies in the public sector—unexplored avenues	2
The principle of prudence in public sector accounting—a comparative analysis of cautious and asymmetric prudence	2
The political economy of digital government: How Silicon Valley firms drove conversion to data science and artificial intelligence in public management	2
New development: Understanding the statement of accounts—the use of financial information in UK local authorities	2
Co-creation as social innovation: including ‘hard-to-reach’ groups in public service delivery	2
Debate: Ensuring financial stability in local councils	2
Government accounting literacy as an attribute of smart citizenship	2
Debate: Promoting a renewed audit profession in the public sector	2
Selective application of the accrual principle in the construction of government finance statistics: EU evidence	2
For all seasons? Exploring the policy-context for co-creation	2
New development: Diversification of the Cour des comptes’ activities—a necessary modernization or an identity evolution?	2
Determining the drivers of earnings management among municipal enterprises: Evidence from Germany	2
The effect of treating public services as commodities	2
Buyer beware! How cognitive biases can influence the hiring of consultants by public servants	2
Editorial: Consultants and public management reforms	2
New development: Covid 19 and changes in public administration—what do we know to date?	2
Debate: Politicians' use of accounting information—the myth of rationality	2
From demand-side to supply-side regulation of government consultants: Recent trends in three OECD countries	2
Debate: Dishing on performance budgeting—a new recipe for budgeting that legislators can digest	2
Statement of Removal	1
The effect of contract- and network management on performance and innovation in infrastructure projects	1
Editorial: Remembering Alexei Navalny and struggles for good governance	1
New development: Learning communities—an approach to dismantling barriers to collective improvement	1
Debate: ‘Doubt is their product’—The difference between research and academic lobbying	1
New development: Mitigating disvalue through a material understanding of public value co-creation	1
Risk disclosure practices: Does institutional imperative matter?	1
Local autonomy and the partnership principle: Collaborative governance in the European Social Fund in Sweden	1
Debate: Whether and how public innovations create value	1
Participatory budgeting—The ultimate way to co-create services for social innovation?	1
Designing public financial management systems: exploring the use of chatbot-assisted case studies	1
New development: The shift of public sector auditing under the influence of institutional logics—the case of European Court of Auditors	1
Accrual accounting in the public sector of emerging economies: Bibliometric analysis and future research	1
Management consultants and the social function of procurement	1
New development: Local corporate governance and the German Public Corporate Governance-Model Code for international support	1
Emerging accounting patterns: accounting for natural resources	1