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 2021-06-01 to 2025-06-01.)

Article	Citations
Debate: Training for public audit	61
The role of participatory arts within co-creation/social innovation	38
Transportation and coproduction: looking for vulnerabilities to boost and enhance co-assessment	32
Irish local government accounts—general accessibility, complexity and confidence of financial statements narrative content	28
Antecedents and use of cost accounting systems in Dutch executive agencies	26
Debate: A relational agenda for changing public administration research and practice	22
Debate: Which private sector management knowledges may be useful in current public sector management education programmes and why?	21
Policy control as an alternative approach to performance-based budgeting (PBB) to strengthen the link between policy and financial means	19
Assurance of the sustainability report of municipally-owned entities	19
Debt as a motivation for earnings management by Portuguese municipalities?	18
New development: Understanding the relationship between public sector consulting and public value destruction—An epistemic learning perspective	18
Finding triggers for training transfer: evidence from the National Human Resource Development Institute in Korea	18
Does accrual information impact municipal bond prices? Evidence from Japan using AI	16
Fostering accountability through digital transformation: leadership’s role in enhancing techno-work engagement in public sector	15
New development: Translating restorative practices into public sector organizations	14
Strategic public management for sustainable development: public value co-creation experiences	14
Debate: Realizing the opportunities of system-wide audit reform	14
Debate: English devolution and the elected mayor	14
Debate: Accounting for emotions—the quest for authenticity	14
Debate: Let's abandon interviews	13
Debate: Dishing on performance budgeting—a new recipe for budgeting that legislators can digest	13
Debate: Blood, Grenfell, Hillsborough, the Post Office and Windrush—the need for new public service codes	13
New development: Rethinking public sector accounting systems by rediscovering their relational nature	12
Impact evaluation of the Brazilian Integrated Border Health System	12
Analysing cutback management strategies amidst the Covid 19 pandemic: Insights from Pennsylvania municipalities	12

New development: Policy learning and public management—a match made in crisis	12
The effect of political budget cycle on local governments’ financial statements in a young democracy	12
New development: The behavioural effects of risk management in higher education	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
Crime, violence and stress in the emergency services work: military police in southern Brazil	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
Editorial: Gender budgeting—Insights from contemporary experiences	10
Rethinking the way a public university does business	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
Exploring value creation from an ecosystem perspective: A critical examination of social procurement policy	9
Participatory budgeting—The ultimate way to co-create services for social innovation?	9
The vicious circle of ambiguity: how governance deters digital transformation in municipal conglomerates	9
Debate: How to tell stories about government success	9
Debate: The (in)completeness of Whole of Government Accounts in accounting for democracy—A UK experience	9
E-governance and policy efforts advancing carbon neutrality and sustainability in European countries	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
Public sector accounting education: A structured literature review	9
Innovation as a robust response to crises in public healthcare organizations: Evidence from Italy	8
Assessing public spending efficiency in South East European countries—a data envelopment analysis (DEA) approach	8
Post-NPM gender accounting—can public value management enhance gender mainstreaming?	8
Land management innovation and sustainability in Victoria, Australia—a longitudinal view	8
New development: The shift of public sector auditing under the influence of institutional logics—the case of European Court of Auditors	8
From commodification to entrepreneurialism: how commercial income is transforming the English NHS	8
Debate: Accounting information performativity and politicians’ use (or not)	8
New development: Local corporate governance and the German Public Corporate Governance-Model Code for international support	8
Audit and financial reporting under austerity localism—the case of the Birmingham City Council ‘bankruptcy’	8
New development: Relational public services—reform and research agenda	8
Wellbeing gender budgeting to localize the UN SDGs: examples from Turkey	8
The unintended consequences of co-creation in public services—the role of professionals and of civil society organizations	8
Earnings management in public hospitals: The case of Greek state-owned hospitals	7
Debate: Whole of Government accounts and British think tanks	7
Her Majesty Queen Elizabeth II: the ultimate public servant	7
Implementing new funding and governance structures in Scottish schools: associated social risks	7
Intelligent government: The impact and mechanism of government transparency driven by AI	7
Imagining grim stories to reduce redundant deliberation in critical incident decision-making	7
New development: Clinicians in management—past, present, future?	7
New development: The paradox of ambitious intentions and poor outcomes of cutbacks on the government’s workforce	7
Value-for-money and the small charity	7
New development: Ethical dilemmas and emotional labour—what can we learn from the shared Covid-19 crisis?	7
Debate: Remote audit—navigating the pros and cons	6
Debate: In contracts, we trust—managing risk in public contracts through a relational approach	6
Editorial: Impact through relevance	6
New development: Loyalty to principle or politics—The US civil service under attack … but is it justified?	6
Contracting out social care services to for-profit and not-for-profit organizations in Italy: Social categorization and governance choices	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
Budgetary responses by the USA to support Ukraine during and after the war	6
Modelling public sector accounting on private sector practices: the perspectives of practitioners in Polish local government	6
Politicians’ use of performance information in the budget process	6
Doctors in leadership roles: consequences for quality and safety	6
New development: Red tape and digital accounting technology in the public sector	6
Enhancing public service innovation through value co-creation: Capacity building and the ‘innovative imagination’	6
Digitalization and SDGs accounting: Evidence from the public healthcare sector	6
Debate: A public service fit for purpose	6
Reading between the lines: An exploratory study on how graph distortions shape perceptions and use of performance information	6
Debate: What exactly is systems leadership?	6
Debate: An essential contribution - doctors in senior leadership	5
Debate: Accounting training for politicians—an alternative approach	5
Gender budgeting in Slovenia—approaches, achievements, and complexities	5
Budget transparency and fiscal soundness: Citizens’ political participation as a moderating factor	5
Are SDGs being translated into accounting terms? Evidence from European cities	5
Heuristics of exchange legitimacy: Citizen reactions to ministerial use of performance data in a pandemic	5
System of choice promotes ethnically-profiled elderly care and older migrants’ use of elderly care: Evidence from Sweden’s three largest cities	5
Debate: The ‘transactional gaze’ and other lenses shaping and constraining the delivery of public services	5
New development: Bridging the gap—analysis of required competencies for management accountants in the public sector	5
Determinants of public transparency: A study in Brazilian local governments	5
Editorial: Recruiting, training and retaining excellent public servants	5
From co-creation to public value through collaborative platforms—the case of Norwegian kindergartens	5
Readability versus obfuscation to fight corruption: evidence from Italian local governments	5
Digital transformation going local: implementation, impacts and constraints from a German perspective	5
Who is on the campus dance floor of sustainability reporting? The Spanish case	5
Civic crowdfunding for local governments: Trends and perspectives from a bibliometric analysis	5
Reflections on being CIGAR Executive Board Chair	5
Debate: The future of public sector audit training	5
Developing resilience interventions for emergency service responders—a view from the field	5
Social enterprise in prisons: enabling innovation and co-creation	5
New development: Public service innovation	5
Debate: Will the UK's diversity initiatives mirror US rollbacks?	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
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
Risk disclosure practices: Does institutional imperative matter?	4
New development: Strategic planning in interesting times—From inter-crisis to intra-crisis responses	4
Gender responsive budgeting: The case of Croatia	4
Clinicians’ informal acquisition of accounting literacy in UK clinical commissioning groups	4
Editorial: Management accounting and risk management—research and reflections	4
New development: Using counter accounting as a methodology in public accountability and management research	4
Constraints on achieving strong horizontal accountability in a public sector context—A case study of refugee resettlement in New Zealand	4
New development: A ‘journey of personal and professional emotions’—emergency ambulance professionals during Covid-19	4
Data, trust, democracy and Covid-19: the first parliamentary assessment of the UK government’s approach to data during the pandemic	4
Differential reporting in the public sector—financial reporting for small- and medium-sized entities	4
Sustainability reporting from the preparers’ perspective in locally-owned public enterprises	4
More than a compliance exercise? The case of consolidated financial accounts in Swedish municipalities	4
Public value is in the eye of the beholder: stakeholder theory and ingroup bias	4
Drivers of reform implementation in local government: a qualitative comparative analysis	4
New development: Diversification of the Cour des comptes’ activities—a necessary modernization or an identity evolution?	4
New development: Assurance on public sector sustainability reporting—time to be proactive	4
New development: The ethics of accounting information manipulation in the political arena	4
Addressing complexity and planning for the uncertain: local finances in wartime Ukraine	4
Empowering first-line managers as change leaders towards co-creation culture: the role of facilitated sensemaking	4
The political economy of digital government: How Silicon Valley firms drove conversion to data science and artificial intelligence in public management	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
Political budget cycle and unfunded pension liabilities in states in the USA	4
Human-made disasters in a decentralized context: How Czech municipalities are dealing with the Ukrainian crisis	4
Toward a ‘shared administration’ approach: Do local governments walk the talk?	4
Re-humanizing the system—how storytelling can be used to bridge the divide between services and citizens	4
Are the SDGs embedded in university strategies and reporting practices? Analysing influencing factors	4
New development: Do accounting and asset management at governments evolve together?	4
Sleepless for the family: The relationship between public employees’ family motivation and work stress	4
Spatial inequalities in charitable fundraising and income generation for NHS acute trusts in England	4