Public Money & Management

Article	Citations
Debate: Embedding or expanding? Rethinking sustainability in public sector accounting education	46
Debate: Which private sector management knowledges may be useful in current public sector management education programmes and why?	38
Debt as a motivation for earnings management by Portuguese municipalities?	32
Finding triggers for training transfer: evidence from the National Human Resource Development Institute in Korea	25
Fostering accountability through digital transformation: leadership’s role in enhancing techno-work engagement in public sector	25
New development: Understanding the relationship between public sector consulting and public value destruction—An epistemic learning perspective	21
Assurance of the sustainability report of municipally-owned entities	19
Does accrual information impact municipal bond prices? Evidence from Japan using AI	19
Antecedents and use of cost accounting systems in Dutch executive agencies	19
Irish local government accounts—general accessibility, complexity and confidence of financial statements narrative content	18
Debate: AI in public sector reporting—Where we stand and where we (should) head to	18
Debate: Training for public audit	18
Debate: Let's abandon interviews	17
Debate: A relational agenda for changing public administration research and practice	17
Debate: Realizing the opportunities of system-wide audit reform	17
New development: Translating restorative practices into public sector organizations	16
Strategic public management for sustainable development: public value co-creation experiences	15
Debate: English devolution and the elected mayor	15
Debate: Synthetic empathy—How AI is redefining emotional labour in public encounters	14
Understanding public sector accounting professionals’ intention to implement accrual accounting	14
Debate: Dishing on performance budgeting—a new recipe for budgeting that legislators can digest	14
Impact evaluation of the Brazilian Integrated Border Health System	14
Anticipating illiberalism: drivers of bureaucratic turnover intention	14
Debate: Blood, Grenfell, Hillsborough, the Post Office and Windrush—the need for new public service codes	14
Evaluating performance to improve management in Argentine public universities with desirable and undesirable indicators	13

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

Debate: Remote audit—navigating the pros and cons	7
Digitalization and SDGs accounting: Evidence from the public healthcare sector	7
Debate: What exactly is systems leadership?	7
Doctors in leadership roles: consequences for quality and safety	7
Debate: Civil servants resist illiberalism in response to vignettes, and succumb in reality	6
Heuristics of exchange legitimacy: Citizen reactions to ministerial use of performance data in a pandemic	6
Are SDGs being translated into accounting terms? Evidence from European cities	6
New development: So close, yet so far? Challenging the cost-savings assumption in environmental impact bonds	6
Readability versus obfuscation to fight corruption: evidence from Italian local governments	6
New development: Climate consulting and the transformation of climate governance	6
New development: Public service innovation	6
Debate: The ‘transactional gaze’ and other lenses shaping and constraining the delivery of public services	6
New development: E-government, open data and citizen participation for G20 sustainable development	6
New development: Assurance on public sector sustainability reporting—time to be proactive	6
Editorial: Management accounting and risk management—research and reflections	6
New development: The ethics of accounting information manipulation in the political arena	6
Information use and preferences: Insights from Italian regional politicians	6
From co-creation to public value through collaborative platforms—the case of Norwegian kindergartens	6
Debate: Accounting training for politicians—an alternative approach	6
Debate: An essential contribution - doctors in senior leadership	6
New development: Loyalty to principle or politics—The US civil service under attack … but is it justified?	6
Governance solutions for municipally owned companies: practical insights from England and Canada	6
Reflections on being CIGAR Executive Board Chair	6
Budget transparency and fiscal soundness: Citizens’ political participation as a moderating factor	6
Editorial: Recruiting, training and retaining excellent public servants	6
New development: How politicians as intermediaries can increase the relevance and understandability of accounting information	6
Debate: Speaking truth to power—Academic institutions as empirical backyards for understanding science–policy interface failures	6
Civic crowdfunding for local governments: Trends and perspectives from a bibliometric analysis	6
Who is on the campus dance floor of sustainability reporting? The Spanish case	6
Reading between the lines: An exploratory study on how graph distortions shape perceptions and use of performance information	6
New development: Red tape and digital accounting technology in the public sector	6
Contracting out social care services to for-profit and not-for-profit organizations in Italy: Social categorization and governance choices	6
Financial management information systems, treasury single accounts, and expenditure budget credibility: a moderation-effect approach	6
Intra-governmental collaborative transformation in the UK: Paving the way forward	6
Clinicians’ informal acquisition of accounting literacy in UK clinical commissioning groups	5
How public employees address the tensions between bureaucratization and de-bureaucratization: A relational approach in hiring	5
Debate: Better government for civil society	5
New development: Resilience without justice? How resilience agendas can drift nonprofits toward neutrality logics	5
Developing resilience interventions for emergency service responders—a view from the field	5
Addressing complexity and planning for the uncertain: local finances in wartime Ukraine	5
Debate: The future of public sector audit training	5
Constraints on achieving strong horizontal accountability in a public sector context—A case study of refugee resettlement in New Zealand	5
Bureaucracy at scale: profiling organizational attitudes in Türkiye’s Ministry of National Education	5
Public value is in the eye of the beholder: stakeholder theory and ingroup bias	5
The political economy of digital government: How Silicon Valley firms drove conversion to data science and artificial intelligence in public management	5
New development: Implicit government debt in China—past, present and future	5
Debate: Popular reports lack standards—A path to also reporting on sustainability to citizens	5
Social value—are we measuring up?	5
Debate: Will the UK's diversity initiatives mirror US rollbacks?	5
Spatial inequalities in charitable fundraising and income generation for NHS acute trusts in England	5
Toward a ‘shared administration’ approach: Do local governments walk the talk?	5
From draft to accounting standard: stakeholders’ views on heritage assets in the IPSASB’s due process	5
Are the SDGs embedded in university strategies and reporting practices? Analysing influencing factors	5
New development: Strategic planning in interesting times—From inter-crisis to intra-crisis responses	5
New development: Using counter accounting as a methodology in public accountability and management research	5
New development: Every thorn counts—The Baltic response to uncertainty and war in Ukraine	5
New development: Gender-responsive budgeting beyond institutionalization—challenges from the health sector	5
Sleepless for the family: The relationship between public employees’ family motivation and work stress	5
Debate: Joining forces to increase digital skills in accounting education	4
Debate: Which is more useful to local government representatives—the annual budget or financial statements?	4
Intensity and fragility of Czech participatory budgeting during the Covid 19 crisis	4
Gender-responsive budgeting within the medium-term budgetary framework in Bangladesh	4
New development: How could incentive-based sources of finance fund English local government effectively?	4
New development: A strategic re-set—Sustaining public service well-being	4
New development: Great expectations—whole of government accounting: An Australian perspective of its adoption, development and future use in the current environment	4
Are values driving consultants in public sector financial management advice?	4
Differential reporting in the public sector—financial reporting for small- and medium-sized entities	4
Debate: The digital transparency-accountability paradox	4
More than a compliance exercise? The case of consolidated financial accounts in Swedish municipalities	4
Informal practices and efficiency in public procurement	4
Debate: Improving communication effectiveness or wasting taxpayers’ money? The use of social media influencers in public organizations	4
Does the Civil Service Commission in Bangladesh map skills to align education, recruitment testing, and training?	4
Evaluating commodification and commodifying evaluation	4
Debate: Extending the literature on accounting information manipulation	4
Characterization and analysis of the supply network of the Brazilian national school feeding programme	4
Relational contracting and the duty of good faith: Divergent judicial pathways in the UK and the US	4
Public leadership meta-skills in the 2020s	4
Gender responsive budgeting: The case of Croatia	4
New development: In-house consulting—a critical appraisal	4
New development: Do accounting and asset management at governments evolve together?	4

Editorial: Navigating non-linear reforms in public sector accounting, towards digitalization, sustainability and usability	4
PMM CIGAR Annual Issue 2022, Public Money & Management, Vol. 42, No. 7 (October 2022)	4
Developing a model of circular economy engagement for public sector organizations	4
New development: From principles to practice—advancing accrual-based accounting and sustainability reporting in Latin America	4
Gendering digital education: A role model for public management	4
Devolution within devolution? A SWOT analysis of introducing combined authorities to Scotland	4
Examining the Covid 19 driven changes in public administration and their longevity: the case of Czechia	4
Do local government accounts provide decision-useful information? Externalities of fiscal rules	4
Debate: Local audit parties are pulling in different directions	4
The effect of board gender diversity on financial and non-financial performance: evidence from Italian public universities	4
Debate: How to give university public sector accounting education the relevance it truly deserves	4
Debate: Unlocking AI’s potential for the public sector	4
The degree of digital transformation in Italian local government: the impact of their governance characteristics	4
Debate: Democracy and secrets: the Afghan data breach and the UK's financial constitution	4
Human-made disasters in a decentralized context: How Czech municipalities are dealing with the Ukrainian crisis	4
Sustainability reporting from the preparers’ perspective in locally-owned public enterprises	4
Political budget cycle and unfunded pension liabilities in states in the USA	4
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
Overcoming ‘departmentalism’ to facilitate SDG achievement: evidence from Italian state universities	3
Public management for a sustainable future: Insights from a systematic literature review	3
Debate: Whole of Government Accounting in the UK; history and future challenges	3
NGO engagement in the creation of public service innovations: A configurational, explorative approach	3
Debate: The collaboration dilemma: how fragmented standards hobble e-government transparency and sustainability in BRICS+	3
Extinction of central and local government accounting education: Self-reinforcing institutional processes—a Norwegian warning	3
Struggling with consolidated financial statements: a circular view on local government dynamics	3
Editorial: The commodification of the public good—who wins and who loses?	3
Can digital transformation improve government expenditure efficiency? An empirical analysis	3
Debate: Consulting firms, institutional corruption and the hollow state	3
New development: How working from home influences the governance of municipally owned corporations and affects the public interest	3
Debate: Can audit reduce information asymmetry? The case of English local government	3
Substantive versus symbolic paths in SDG disclosure via social media: evidence from Italian local governments	3
Enhancing audit quality through research-based practices: a comparative study of China and Indonesia	3
Voluntary adoption of the International Standards on Auditing (ISA) in local government audits—empirical evidence from Finland	3
Bolstering resilience in a polycrisis scenario: A cross-country analysis on the role of IT	3
New development: From blanket coverage to patchwork quilt—rethinking organizational responses to fraud in the National Health Service in England	3
Meeting report: Public accountability and democracy in times of crisis—the CIGAR Network 2023 conference	3
Top-down or bottom-up digital transformation? A comparison of institutional changes and outcomes	3
Management consultants and university futures: Academic capitalism and the capture of UK public higher education	3
Editorial: Public sector accounting current developments—insight, critique and transformative redefinitions	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
The ‘unprecedented innovation’ of police and crime commissioners: Learning from a failed experiment	3
The role of performance measurement and management systems in changing public organizations: An exploratory study	3
Transparency, accountability, and the SDGs: A European e-governance perspective	3
When innovation comes to town—the institutional logics driving change in municipalities	3
Starting right: Identifying material sustainability impacts for public sector organizations	3
Debate: Peer reviews at the crossroads—‘To AI or not to AI?’	3
New development: The elephant in the room—Cultural participation for well-being	3
Managing the impact of workplace trauma for Australian first responders: Harmonizing policy and practice	3
Integrating sustainability into local government strategy: a configurational analysis on the role of administrative capacity	3
Debate: Accountability of municipally owned corporations—beyond principals and agents	3
Editorial: An international vision for local public audit	3
Negotiating the budget for evidence-informed policy-making: insights from a UK government department	3
Watching the neighbours: gender budgeting in Scotland and Wales	3
New development: Public governance in the discursivity of the Brazilian government—a reflection on conceptual reduction	3
New development: E-government and policy transparency in sustainable cities and communities—A quantile analysis	3
Debate: If politicians hardly care about performance information (in the annual budget), who cares about performance and when?	3
Social impact measurement as a ‘public value guarantee’ in public–private partnerships? Evidence from a realist evaluation	3
Debate: Supreme audit institutions aiding governments to drive and steer sustainable development	3
Municipally owned corporations and autonomy in centralized states—A comparative analysis of Turkey and Israel	3
Value-led participatory design approach for improving public health clinic services	3
Debate: The apprenticeship saga—narrowing participation for public sector finance professionals	3
New development: Green budgeting—integrating environmental goals into the resource allocation process	3
New development: The implementation (gap) of senior civil service recruitment reform—a matter of organizational size?	2
Debate: Decentralization, participation, and responsibility—the role of the not-for-profit sector	2
Debate: Tackling the aged care workforce	2
Healthcare budgeting for cyclicality: Structured literature review of accounting, public administration and ­­­health management	2
Debate: NPM and the reproduction of power in rural enterprise institutions	2
The impact of institutional pressure and resource provision on reforms for performance-based budgeting: empirical evidence from China	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: Researching in challenging times—adapting and enhancing public sector accounting practices	2
New development: Value destruction in public service delivery—a process model and its implications	2
Public sector readiness for value co-creation: the diffusion of a governance innovation	2
New development: The commodification of social security medical assessments—academic analysis and practitioner experience	2
Switching on and off the management accounting system in a public higher education institution	2
The grand bargain on local government debt: Evidence from China's intergovernmental relations	2
Fiscal transparency practice, challenges, and possible solutions: lessons from Covid 19	2
New development: A prototype framework to assess the coverage of financial management topics in MPA/MPM programmes	2
Debate: Management consultants and public management reforms	2
Debate: Auditing and political accountability in local government—dealing with paradoxes in the relationship between the executive and the council	2
Assessing the stakeholders’ responses in public discussions of IPSASB standards from a cultural perspective	2
Is water management really transparent? A comparative analysis of ESG reporting of Andalusian publicly-owned enterprises	2
Debate: The role of intermediaries between demand and supply of performance information—the missing link?	2
Debate: Will AI affect the transparency and accountability of public sector accounting?	2
Debate: Two steps forward, one step back, on the way to effective public financial management	2
New development : Income and gender equality, Spanish spending reviews and public values	2
Debate: Social media and cultural identity in public policy—the digital shift in cultural governance	2
New development: The high cost of the free rider in public water services in developing and emerging economies	2
Social identity and IPSAS adoption: cross-national evidence	2
Debate: Financial reporting for heritage in the public sector—the views of the IPSASB	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: Scaling life sciences impact in the EU—Building sustainable management and public governance capacity	2
Correction	2
New development: Digital social care—the ‘high-tech and low-touch’ transformation in public services	2
Are credit rating agencies users of government accounting information? Evidence from the sovereign rating process	2
New development: Is it time for New Public Service Bargain?	2