Public Money & Management

Article	Citations
Debate: Training for public audit	58
Finding triggers for training transfer: evidence from the National Human Resource Development Institute in Korea	37
Debt as a motivation for earnings management by Portuguese municipalities?	32
The role of participatory arts within co-creation/social innovation	29
Transportation and coproduction: looking for vulnerabilities to boost and enhance co-assessment	27
New development: Understanding the relationship between public sector consulting and public value destruction—An epistemic learning perspective	24
Irish local government accounts—general accessibility, complexity and confidence of financial statements narrative content	21
Assurance of the sustainability report of municipally-owned entities	21
Does accrual information impact municipal bond prices? Evidence from Japan using AI	18
Fostering accountability through digital transformation: leadership’s role in enhancing techno-work engagement in public sector	18
Antecedents and use of cost accounting systems in Dutch executive agencies	18
Debate: A relational agenda for changing public administration research and practice	18
Policy control as an alternative approach to performance-based budgeting (PBB) to strengthen the link between policy and financial means	17
Debate: Which private sector management knowledges may be useful in current public sector management education programmes and why?	16
Debate: Realizing the opportunities of system-wide audit reform	15
New development: Translating restorative practices into public sector organizations	15
New development: Policy learning and public management—a match made in crisis	14
Strategic public management for sustainable development: public value co-creation experiences	14
Debate: Accounting for emotions—the quest for authenticity	14
Debate: Dishing on performance budgeting—a new recipe for budgeting that legislators can digest	13
Impact evaluation of the Brazilian Integrated Border Health System	13
Debate: Let's abandon interviews	13
Supporting co-creation processes through modelling	12
Debate: Shadow government—A note for European corporatization research	12
Debate: English devolution and the elected mayor	12

Debate: Blood, Grenfell, Hillsborough, the Post Office and Windrush—the need for new public service codes	12
The effect of political budget cycle on local governments’ financial statements in a young democracy	12
New development: Rethinking public sector accounting systems by rediscovering their relational nature	11
Analysing cutback management strategies amidst the Covid 19 pandemic: Insights from Pennsylvania municipalities	11
Buyer beware! How cognitive biases can influence the hiring of consultants by public servants	11
New development: The behavioural effects of risk management in higher education	11
Exploring value creation from an ecosystem perspective: A critical examination of social procurement policy	11
Facilitating internal audit quality and improving the performance of medical clinics	10
Debate: Addressing the unexplained growth of consultancies in the public sector—unexplored avenues	10
The effect of treating public services as commodities	10
Debate: The (in)completeness of Whole of Government Accounts in accounting for democracy—A UK experience	9
Crime, violence and stress in the emergency services work: military police in southern Brazil	9
How far can mandatory requirements drive increased levels of disclosure?	9
Editorial: Gender budgeting—Insights from contemporary experiences	9
Rethinking the way a public university does business	9
From demand-side to supply-side regulation of government consultants: Recent trends in three OECD countries	9
Navigating timeliness: Decoupling in corporate external reporting by Indonesian state-owned enterprises (SOEs)	8
Land management innovation and sustainability in Victoria, Australia—a longitudinal view	8
Wellbeing gender budgeting to localize the UN SDGs: examples from Turkey	8
E-governance and policy efforts advancing carbon neutrality and sustainability in European countries	8
The impact of digital red tape on non-compliant behaviour: the moderating effect of infection risk	8
The vicious circle of ambiguity: how governance deters digital transformation in municipal conglomerates	8
New development: The shift of public sector auditing under the influence of institutional logics—the case of European Court of Auditors	8
New development: Local corporate governance and the German Public Corporate Governance-Model Code for international support	8
Debate: How to tell stories about government success	8
Post-NPM gender accounting—can public value management enhance gender mainstreaming?	8
Public sector accounting education: A structured literature review	7
New development: Relational public services—reform and research agenda	7
Audit and financial reporting under austerity localism—the case of the Birmingham City Council ‘bankruptcy’	7
Debate: Accounting information performativity and politicians’ use (or not)	7
The unintended consequences of co-creation in public services—the role of professionals and of civil society organizations	7
From commodification to entrepreneurialism: how commercial income is transforming the English NHS	7
Earnings management in public hospitals: The case of Greek state-owned hospitals	7
Participatory budgeting—The ultimate way to co-create services for social innovation?	7
Implementing new funding and governance structures in Scottish schools: associated social risks	7
Assessing public spending efficiency in South East European countries—a data envelopment analysis (DEA) approach	7
Innovation as a robust response to crises in public healthcare organizations: Evidence from Italy	6
Imagining grim stories to reduce redundant deliberation in critical incident decision-making	6
Her Majesty Queen Elizabeth II: the ultimate public servant	6
New development: Red tape and digital accounting technology in the public sector	6
Reading between the lines: An exploratory study on how graph distortions shape perceptions and use of performance information	6
Modelling public sector accounting on private sector practices: the perspectives of practitioners in Polish local government	6
New development: Clinicians in management—past, present, future?	6
Value-for-money and the small charity	6
New development: Climate consulting and the transformation of climate governance	6
Governance solutions for municipally owned companies: practical insights from England and Canada	6
Debate: What exactly is systems leadership?	6
Debate: In contracts, we trust—managing risk in public contracts through a relational approach	6
Editorial: Impact through relevance	6
New development: Ethical dilemmas and emotional labour—what can we learn from the shared Covid-19 crisis?	6

Debate: Remote audit—navigating the pros and cons	6
Debate: A public service fit for purpose	6
Politicians’ use of performance information in the budget process	6
New development: Bridging the gap—analysis of required competencies for management accountants in the public sector	5
Debate: An essential contribution - doctors in senior leadership	5
New development: Loyalty to principle or politics—The US civil service under attack … but is it justified?	5
Reflections on being CIGAR Executive Board Chair	5
Determinants of public transparency: A study in Brazilian local governments	5
New development: Public service innovation	5
Social enterprise in prisons: enabling innovation and co-creation	5
Readability versus obfuscation to fight corruption: evidence from Italian local governments	5
Are SDGs being translated into accounting terms? Evidence from European cities	5
Digitalization and SDGs accounting: Evidence from the public healthcare sector	5
Budgetary responses by the USA to support Ukraine during and after the war	5
Contracting out social care services to for-profit and not-for-profit organizations in Italy: Social categorization and governance choices	5
Debate: The ‘transactional gaze’ and other lenses shaping and constraining the delivery of public services	5
Who is on the campus dance floor of sustainability reporting? The Spanish case	5
Digital transformation going local: implementation, impacts and constraints from a German perspective	5
System of choice promotes ethnically-profiled elderly care and older migrants’ use of elderly care: Evidence from Sweden’s three largest cities	5
Doctors in leadership roles: consequences for quality and safety	5
From co-creation to public value through collaborative platforms—the case of Norwegian kindergartens	5
Debate: Accounting training for politicians—an alternative approach	5
Enhancing public service innovation through value co-creation: Capacity building and the ‘innovative imagination’	5
Civic crowdfunding for local governments: Trends and perspectives from a bibliometric analysis	5
Addressing complexity and planning for the uncertain: local finances in wartime Ukraine	4
Re-humanizing the system—how storytelling can be used to bridge the divide between services and citizens	4
Gender responsive budgeting: The case of Croatia	4
Clinicians’ informal acquisition of accounting literacy in UK clinical commissioning groups	4
New development: Strategic planning in interesting times—From inter-crisis to intra-crisis responses	4
New development: Management control for emergent risks in the public sector—a levers of control perspective	4
Constraints on achieving strong horizontal accountability in a public sector context—A case study of refugee resettlement in New Zealand	4
Editorial: Management accounting and risk management—research and reflections	4
New development: The ethics of accounting information manipulation in the political arena	4
Gender budgeting in Slovenia—approaches, achievements, and complexities	4
New development: Every thorn counts—The Baltic response to uncertainty and war in Ukraine	4
New development: Using counter accounting as a methodology in public accountability and management research	4
Informal practices and efficiency in public procurement	4
New development: Diversification of the Cour des comptes’ activities—a necessary modernization or an identity evolution?	4
The political economy of digital government: How Silicon Valley firms drove conversion to data science and artificial intelligence in public management	4
Drivers of reform implementation in local government: a qualitative comparative analysis	4
New development: Assurance on public sector sustainability reporting—time to be proactive	4
Spatial inequalities in charitable fundraising and income generation for NHS acute trusts in England	4
Editorial: Recruiting, training and retaining excellent public servants	4
New development: A ‘journey of personal and professional emotions’—emergency ambulance professionals during Covid-19	4
Debate: The future of public sector audit training	4
New development: Implicit government debt in China—past, present and future	4
PMM CIGAR Annual Issue 2022, Public Money & Management, Vol. 42, No. 7 (October 2022)	4
Data, trust, democracy and Covid-19: the first parliamentary assessment of the UK government’s approach to data during the pandemic	4
Toward a ‘shared administration’ approach: Do local governments walk the talk?	4
Are the SDGs embedded in university strategies and reporting practices? Analysing influencing factors	4
Empowering first-line managers as change leaders towards co-creation culture: the role of facilitated sensemaking	4
Budget transparency and fiscal soundness: Citizens’ political participation as a moderating factor	4
Sleepless for the family: The relationship between public employees’ family motivation and work stress	4
Developing resilience interventions for emergency service responders—a view from the field	4
Debate: Extending the literature on accounting information manipulation	3
Negotiating the budget for evidence-informed policy-making: insights from a UK government department	3
Innovation, exnovation and intelligent failure	3
Public leadership meta-skills in the 2020s	3
Gender-responsive budgeting within the medium-term budgetary framework in Bangladesh	3
Debate: Improving communication effectiveness or wasting taxpayers’ money? The use of social media influencers in public organizations	3
Does the Civil Service Commission in Bangladesh map skills to align education, recruitment testing, and training?	3
New development: Public sector accounting education for users—embedding eLearning and technology in teaching	3
Public value is in the eye of the beholder: stakeholder theory and ingroup bias	3
Content and process approach to the job demands-resources model of emotional labour: A conceptual model	3
Sustainability reporting from the preparers’ perspective in locally-owned public enterprises	3
More than a compliance exercise? The case of consolidated financial accounts in Swedish municipalities	3
Debate: Unlocking AI’s potential for the public sector	3
The role of performance measurement and management systems in changing public organizations: An exploratory study	3
Municipally owned corporations and autonomy in centralized states—A comparative analysis of Turkey and Israel	3
Overcoming ‘departmentalism’ to facilitate SDG achievement: evidence from Italian state universities	3
Intensity and fragility of Czech participatory budgeting during the Covid 19 crisis	3
New development: In-house consulting—a critical appraisal	3
Politically-driven public administration or co-creation? On the possibility of modernizing public services in rural Hungary	3
The consequences of the temporary employment of project managers for public innovation: An analysis of EU projects in Finland	3
Gendering digital education: A role model for public management	3
Developing a model of circular economy engagement for public sector organizations	3
Are values driving consultants in public sector financial management advice?	3
Designing learning success and avoiding learning failure through learning analytics: the case of policing in England and Wales	3
Human-made disasters in a decentralized context: How Czech municipalities are dealing with the Ukrainian crisis	3
Debate: Local audit parties are pulling in different directions	3

Political budget cycle and unfunded pension liabilities in states in the USA	3
New development: ‘Appreciate–Engage–Facilitate’—The role of public managers in value creation in public service ecosystems	3
New development: Do accounting and asset management at governments evolve together?	3
New development: Ten years of consolidated accounts in the United Kingdom public sector—taking stock	3
Debate: Accountability of municipally owned corporations—beyond principals and agents	3
Editorial: The commodification of the public good—who wins and who loses?	3
New development: Accounting for human-made disasters—comparative analysis of the support to Ukraine in times of war	3
Debate: How to give university public sector accounting education the relevance it truly deserves	3
Meeting report: Public accountability and democracy in times of crisis—the CIGAR Network 2023 conference	3
New development: Great expectations—whole of government accounting: An Australian perspective of its adoption, development and future use in the current environment	3
Evaluating commodification and commodifying evaluation	3
Debate: The preservation of police force records for future research—Why it is important, what is failing and lessons that can be learned	3
Differential reporting in the public sector—financial reporting for small- and medium-sized entities	3
Characterization and analysis of the supply network of the Brazilian national school feeding programme	3
The effect of board gender diversity on financial and non-financial performance: evidence from Italian public universities	3
Debate: Consulting firms, institutional corruption and the hollow state	3
Risk disclosure practices: Does institutional imperative matter?	3
The association between budget inaccuracy and technical efficiency in Australian local government	3
New development: A strategic re-set—Sustaining public service well-being	3
Foreword: 2021 CIGAR annual issue	3
Debate: Parliament’s quest to improve accounting information in the Netherlands	2
Debate: Public audit to the rescue of Britain!	2
New development: Value destruction in public service delivery—a process model and its implications	2
Debate: Can gender mainstreaming overcome the weaknesses of gender budgeting?	2
Editorial: An international vision for local public audit	2
Managing the impact of workplace trauma for Australian first responders: Harmonizing policy and practice	2
New development: From blanket coverage to patchwork quilt—rethinking organizational responses to fraud in the National Health Service in England	2
The capacities of local government in early response to Covid 19: Evidence from South Korea	2
Editorial: Learning from success and failure in action	2
Co-creation as social innovation: including ‘hard-to-reach’ groups in public service delivery	2
When innovation comes to town—the institutional logics driving change in municipalities	2
Editorial: Public sector accounting current developments—insight, critique and transformative redefinitions	2
Managing the unmeasurable: Developing a new performance management framework for the voluntary sector	2
New development: How working from home influences the governance of municipally owned corporations and affects the public interest	2
Debate: So near and yet so far—bridging the research–practice divide	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
Bolstering resilience in a polycrisis scenario: A cross-country analysis on the role of IT	2
Public aspects of public manager training, education and development	2
Value-led participatory design approach for improving public health clinic services	2
Theme: Politicians’ use of accounting informationEditorial: Unraveling politicians’ use and non-use of accounting information	2
Debate: Peer reviews at the crossroads—‘To AI or not to AI?’	2
Government accounting literacy as an attribute of smart citizenship	2
New development: Citizen science—discovering (new) solutions to wicked problems	2
The principle of prudence in public sector accounting—a comparative analysis of cautious and asymmetric prudence	2
Debate: Solving supply shortages and delays in a challenged local public audit system	2
Extinction of central and local government accounting education: Self-reinforcing institutional processes—a Norwegian warning	2
Are credit rating agencies users of government accounting information? Evidence from the sovereign rating process	2
Debate: Two steps forward, one step back, on the way to effective public financial management	2
NGO engagement in the creation of public service innovations: A configurational, explorative approach	2
Correction	2
New development: Green budgeting—integrating environmental goals into the resource allocation process	2
Debate: Local public audit in England	2
Debate: If politicians hardly care about performance information (in the annual budget), who cares about performance and when?	2
Innovations in Indian public administration	2
Debate: ‘Hyper lean’ post managerialism: exploring the impact of the ‘Trojan Horse’ effect of Covid 19 in decimating resourcing of the public sector workforce	2
New development: Public governance in the discursivity of the Brazilian government—a reflection on conceptual reduction	2
New development: Mitigating disvalue through a material understanding of public value co-creation	2
Watching the neighbours: gender budgeting in Scotland and Wales	2
The effect of contract- and network management on performance and innovation in infrastructure projects	2
The impact of healthcare board characteristics on NHS trust performance	2
Selective application of the accrual principle in the construction of government finance statistics: EU evidence	2
The emotive power of accounts during war time	2
Debate: Climate change, environmental challenges, sustainable development goals and the relevance of accounting	2
Different sustainability endgames: Institutional logics in the performance management of local governments	2
Determining the drivers of earnings management among municipal enterprises: Evidence from Germany	2
Debate: When our bodies and minds rebel	2
New development: Understanding the statement of accounts—the use of financial information in UK local authorities	2
The impact of International Public Sector Accounting Standards on economic policy uncertainty	2
Public sector readiness for value co-creation: the diffusion of a governance innovation	2
Debate: Politicians' use of accounting information—the myth of rationality	2
New development: Digital social care—the ‘high-tech and low-touch’ transformation in public services	2
New development: Whither the strategic direction of public audit in an era of the ‘new normal’?	2
Strategic management of social responsibilities: a mixed methods study of US universities	2
Root influence on public sector audit committee effectiveness: revisiting methodological and theoretical research dimensions	2
A tale of two trusts: case study analysis of bullying and negative behaviours in the UK ambulance service	2
Does financial sustainability affect local resident satisfaction? The case of the Victorian local government system	2
The market doesn’t care	2
Impacts of the Covid-19 pandemic on the audit of local government financial statements: experience from Indonesia	2
‘While you’re there, can you just … ’ The emotional labour of role extending in public services	2
Debate: Whether and how public innovations create value	2
Top-down or bottom-up digital transformation? A comparison of institutional changes and outcomes	2
Debate: Can audit reduce information asymmetry? The case of English local government	2
Designing public financial management systems: exploring the use of chatbot-assisted case studies	2
Management consultants and university futures: Academic capitalism and the capture of UK public higher education	2
Debate: Austria and Germany—diametrically-opposed approaches to gender budgeting	2
Multi-level governance of grant programmes. The case of Cohesion and External Action in the European Union	2
Substantive versus symbolic paths in SDG disclosure via social media: evidence from Italian local governments	2
Debate: Expanding research on politicians’ data use	2
Voluntary adoption of the International Standards on Auditing (ISA) in local government audits—empirical evidence from Finland	2
New development: Government accounting reforms in southern Africa—lessons from Malawi	2