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 2021-05-01 to 2025-05-01.)

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
Assurance of the sustainability report of municipally-owned entities	21
Irish local government accounts—general accessibility, complexity and confidence of financial statements narrative content	21
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
Does accrual information impact municipal bond prices? Evidence from Japan using AI	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
New development: Translating restorative practices into public sector organizations	15
Debate: Realizing the opportunities of system-wide audit reform	15
Debate: Accounting for emotions—the quest for authenticity	14
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
Impact evaluation of the Brazilian Integrated Border Health System	13
Debate: Let's abandon interviews	13
Debate: Dishing on performance budgeting—a new recipe for budgeting that legislators can digest	13
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

Supporting co-creation processes through modelling	12
Debate: Shadow government—A note for European corporatization research	12
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
New development: Rethinking public sector accounting systems by rediscovering their relational nature	11
Debate: Addressing the unexplained growth of consultancies in the public sector—unexplored avenues	10
The effect of treating public services as commodities	10
Facilitating internal audit quality and improving the performance of medical clinics	10
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
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
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
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
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
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
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
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: Loyalty to principle or politics—The US civil service under attack … but is it justified?	5
Are SDGs being translated into accounting terms? Evidence from European cities	5
Reflections on being CIGAR Executive Board Chair	5
Determinants of public transparency: A study in Brazilian local governments	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
Digitalization and SDGs accounting: Evidence from the public healthcare sector	5
System of choice promotes ethnically-profiled elderly care and older migrants’ use of elderly care: Evidence from Sweden’s three largest cities	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
Civic crowdfunding for local governments: Trends and perspectives from a bibliometric analysis	5
New development: Bridging the gap—analysis of required competencies for management accountants in the public sector	5
Doctors in leadership roles: consequences for quality and safety	5
Debate: An essential contribution - doctors in senior leadership	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
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
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
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