OOIR: Observatory of International Research

Papers

(The TQCC of Public Money & Management is 4. The table below lists those papers that are above that threshold based on CrossRef citation counts [max. 250 papers]. The publications cover those that have been published in the past four years, i.e., from 2021-07-01 to 2025-07-01.)

Article	Citations
Debate: Training for public audit	41
The role of participatory arts within co-creation/social innovation	33
Transportation and coproduction: looking for vulnerabilities to boost and enhance co-assessment	28
Irish local government accounts—general accessibility, complexity and confidence of financial statements narrative content	26
Antecedents and use of cost accounting systems in Dutch executive agencies	24
Debate: Which private sector management knowledges may be useful in current public sector management education programmes and why?	22
Debate: A relational agenda for changing public administration research and practice	22
Assurance of the sustainability report of municipally-owned entities	21
Debt as a motivation for earnings management by Portuguese municipalities?	20
Finding triggers for training transfer: evidence from the National Human Resource Development Institute in Korea	19
New development: Understanding the relationship between public sector consulting and public value destruction—An epistemic learning perspective	18
Does accrual information impact municipal bond prices? Evidence from Japan using AI	17
Fostering accountability through digital transformation: leadership’s role in enhancing techno-work engagement in public sector	15
Debate: Realizing the opportunities of system-wide audit reform	15
Policy control as an alternative approach to performance-based budgeting (PBB) to strengthen the link between policy and financial means	15
Strategic public management for sustainable development: public value co-creation experiences	14
Debate: Dishing on performance budgeting—a new recipe for budgeting that legislators can digest	14
Debate: Accounting for emotions—the quest for authenticity	14
Debate: English devolution and the elected mayor	14
The effect of political budget cycle on local governments’ financial statements in a young democracy	13
Impact evaluation of the Brazilian Integrated Border Health System	13
Debate: Blood, Grenfell, Hillsborough, the Post Office and Windrush—the need for new public service codes	13
New development: Translating restorative practices into public sector organizations	13
Debate: Let's abandon interviews	13
New development: The behavioural effects of risk management in higher education	12

New development: Policy learning and public management—a match made in crisis	12
Crime, violence and stress in the emergency services work: military police in southern Brazil	12
New development: Rethinking public sector accounting systems by rediscovering their relational nature	12
Analysing cutback management strategies amidst the Covid 19 pandemic: Insights from Pennsylvania municipalities	12
Supporting co-creation processes through modelling	12
Facilitating internal audit quality and improving the performance of medical clinics	11
The effect of treating public services as commodities	11
Buyer beware! How cognitive biases can influence the hiring of consultants by public servants	11
How far can mandatory requirements drive increased levels of disclosure?	10
Navigating timeliness: Decoupling in corporate external reporting by Indonesian state-owned enterprises (SOEs)	10
Debate: Addressing the unexplained growth of consultancies in the public sector—unexplored avenues	10
Rethinking the way a public university does business	10
Editorial: Gender budgeting—Insights from contemporary experiences	10
From demand-side to supply-side regulation of government consultants: Recent trends in three OECD countries	9
Debate: How to tell stories about government success	9
Debate: Accounting information performativity and politicians’ use (or not)	9
Participatory budgeting—The ultimate way to co-create services for social innovation?	9
Exploring value creation from an ecosystem perspective: A critical examination of social procurement policy	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
Debate: The (in)completeness of Whole of Government Accounts in accounting for democracy—A UK experience	9
Public sector accounting education: A structured literature review	9
New development: Local corporate governance and the German Public Corporate Governance-Model Code for international support	9
E-governance and policy efforts advancing carbon neutrality and sustainability in European countries	8
Assessing public spending efficiency in South East European countries—a data envelopment analysis (DEA) approach	8
Intelligent government: The impact and mechanism of government transparency driven by AI	8
New development: The paradox of ambitious intentions and poor outcomes of cutbacks on the government’s workforce	8
Wellbeing gender budgeting to localize the UN SDGs: examples from Turkey	8
Audit and financial reporting under austerity localism—the case of the Birmingham City Council ‘bankruptcy’	8
New development: Clinicians in management—past, present, future?	8
Implementing new funding and governance structures in Scottish schools: associated social risks	8
The impact of digital red tape on non-compliant behaviour: the moderating effect of infection risk	8
The unintended consequences of co-creation in public services—the role of professionals and of civil society organizations	8
Land management innovation and sustainability in Victoria, Australia—a longitudinal view	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
Her Majesty Queen Elizabeth II: the ultimate public servant	7
Governance solutions for municipally owned companies: practical insights from England and Canada	7
Enhancing public service innovation through value co-creation: Capacity building and the ‘innovative imagination’	7
New development: Ethical dilemmas and emotional labour—what can we learn from the shared Covid-19 crisis?	7
Imagining grim stories to reduce redundant deliberation in critical incident decision-making	7
Earnings management in public hospitals: The case of Greek state-owned hospitals	7
New development: Loyalty to principle or politics—The US civil service under attack … but is it justified?	7
New development: Red tape and digital accounting technology in the public sector	7
New development: Relational public services—reform and research agenda	7
Value-for-money and the small charity	7
Debate: Remote audit—navigating the pros and cons	7
Debate: Can state and local governments harness AI towards SDG realization?	7
From commodification to entrepreneurialism: how commercial income is transforming the English NHS	7
Reading between the lines: An exploratory study on how graph distortions shape perceptions and use of performance information	6

Debate: In contracts, we trust—managing risk in public contracts through a relational approach	6
Debate: A public service fit for purpose	6
Politicians’ use of performance information in the budget process	6
Budgetary responses by the USA to support Ukraine during and after the war	6
Doctors in leadership roles: consequences for quality and safety	6
Editorial: Impact through relevance	6
New development: Climate consulting and the transformation of climate governance	6
Debate: What exactly is systems leadership?	6
Digitalization and SDGs accounting: Evidence from the public healthcare sector	6
Debate: Giving credence to SDG reporting—the role of supreme audit institutions	6
Modelling public sector accounting on private sector practices: the perspectives of practitioners in Polish local government	6
Are SDGs being translated into accounting terms? Evidence from European cities	5
Debate: An essential contribution - doctors in senior leadership	5
Reflections on being CIGAR Executive Board Chair	5
Civic crowdfunding for local governments: Trends and perspectives from a bibliometric analysis	5
Spatial inequalities in charitable fundraising and income generation for NHS acute trusts in England	5
Debate: The future of public sector audit training	5
New development: Bridging the gap—analysis of required competencies for management accountants in the public sector	5
Social enterprise in prisons: enabling innovation and co-creation	5
New development: Public service innovation	5
Debate: The ‘transactional gaze’ and other lenses shaping and constraining the delivery of public services	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
New development: The ethics of accounting information manipulation in the political arena	5
Heuristics of exchange legitimacy: Citizen reactions to ministerial use of performance data in a pandemic	5
New development: Using counter accounting as a methodology in public accountability and management research	5
System of choice promotes ethnically-profiled elderly care and older migrants’ use of elderly care: Evidence from Sweden’s three largest cities	5
Who is on the campus dance floor of sustainability reporting? The Spanish case	5
Contracting out social care services to for-profit and not-for-profit organizations in Italy: Social categorization and governance choices	5
Determinants of public transparency: A study in Brazilian local governments	5
New development: A ‘journey of personal and professional emotions’—emergency ambulance professionals during Covid-19	5
Budget transparency and fiscal soundness: Citizens’ political participation as a moderating factor	5
Editorial: Recruiting, training and retaining excellent public servants	5
Developing resilience interventions for emergency service responders—a view from the field	5
Readability versus obfuscation to fight corruption: evidence from Italian local governments	5
Clinicians’ informal acquisition of accounting literacy in UK clinical commissioning groups	4
New development: Gender-responsive budgeting beyond institutionalization—challenges from the health sector	4
Constraints on achieving strong horizontal accountability in a public sector context—A case study of refugee resettlement in New Zealand	4
New development: Assurance on public sector sustainability reporting—time to be proactive	4
Public value is in the eye of the beholder: stakeholder theory and ingroup bias	4
Public leadership meta-skills in the 2020s	4
Differential reporting in the public sector—financial reporting for small- and medium-sized entities	4
The consequences of the temporary employment of project managers for public innovation: An analysis of EU projects in Finland	4
More than a compliance exercise? The case of consolidated financial accounts in Swedish municipalities	4
The political economy of digital government: How Silicon Valley firms drove conversion to data science and artificial intelligence in public management	4
Risk disclosure practices: Does institutional imperative matter?	4
Toward a ‘shared administration’ approach: Do local governments walk the talk?	4
Empowering first-line managers as change leaders towards co-creation culture: the role of facilitated sensemaking	4
Addressing complexity and planning for the uncertain: local finances in wartime Ukraine	4
Debate: Will the UK's diversity initiatives mirror US rollbacks?	4
Gender responsive budgeting: The case of Croatia	4
Re-humanizing the system—how storytelling can be used to bridge the divide between services and citizens	4
Developing a model of circular economy engagement for public sector organizations	4
PMM CIGAR Annual Issue 2022, Public Money & Management, Vol. 42, No. 7 (October 2022)	4
Political budget cycle and unfunded pension liabilities in states in the USA	4
Data, trust, democracy and Covid-19: the first parliamentary assessment of the UK government’s approach to data during the pandemic	4
New development: Do accounting and asset management at governments evolve together?	4
New development: Strategic planning in interesting times—From inter-crisis to intra-crisis responses	4
Sustainability reporting from the preparers’ perspective in locally-owned public enterprises	4
Drivers of reform implementation in local government: a qualitative comparative analysis	4
Sleepless for the family: The relationship between public employees’ family motivation and work stress	4
Editorial: Management accounting and risk management—research and reflections	4
New development: Management control for emergent risks in the public sector—a levers of control perspective	4
New development: Every thorn counts—The Baltic response to uncertainty and war in Ukraine	4
New development: A strategic re-set—Sustaining public service well-being	4
Debate: The preservation of police force records for future research—Why it is important, what is failing and lessons that can be learned	4
Informal practices and efficiency in public procurement	4
The effect of board gender diversity on financial and non-financial performance: evidence from Italian public universities	4
Are the SDGs embedded in university strategies and reporting practices? Analysing influencing factors	4
Human-made disasters in a decentralized context: How Czech municipalities are dealing with the Ukrainian crisis	4
New development: Implicit government debt in China—past, present and future	4