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 2020-11-01 to 2024-11-01.)

Article	Citations
Digital transformation going local: implementation, impacts and constraints from a German perspective	37
Innovation, exnovation and intelligent failure	30
New development: ‘Appreciate–Engage–Facilitate’—The role of public managers in value creation in public service ecosystems	26
Debate: If not now, then when? Covid-19 as an accelerator for public sector accrual accounting in Europe	26
New development: Embedding the SDGs in city strategic planning and management	23
Leading co-creation for the green shift	19
New development: Accounting for human-made disasters—comparative analysis of the support to Ukraine in times of war	19
Politicians’ use of performance information in the budget process	19
A consistent bottom-up approach for deriving a conceptual framework for public sector financial accounting	18
Risk management and management accounting control systems in public sector organizations: a systematic literature review	15
Debate: Climate change, environmental challenges, sustainable development goals and the relevance of accounting	15
New development: Is China’s local government debt problem getting better or worse?	15
Gender budgeting in the crossroad of gender policy and public financial management: The Finnish case	14
Theme: Experiences and challenges with gender budgeting and accounting. Moving towards gender-responsive forms of accountability?	14
New development: Walk on the bright side—what might we learn about public governance by studying its achievements?	13
Public sector accounting education: A structured literature review	13
The proposed IPSAS on measurement for public sector financial reporting—recycling or reiteration?	13
New development: The role of the accountancy profession in saving our planet	12
Theme: Politicians’ use of accounting informationEditorial: Unraveling politicians’ use and non-use of accounting information	12
New development: Policy learning and public management—a match made in crisis	12
Measuring the performance of collaborative governance in food safety management: an Italian case study	11
Usability and actual use of performance information in German municipal budgets: the perspective of local politicians	11
Leadership matters to the police: Managing emotional labour through authentic leadership	10
Understanding the smart city race between Hong Kong and Singapore	10
Earnings management in public healthcare organizations: the case of the English NHS hospitals	10

New development: Public sector accounting education for users—embedding eLearning and technology in teaching	10
Are SDGs being translated into accounting terms? Evidence from European cities	10
New development: Citizen science—discovering (new) solutions to wicked problems	10
Wellbeing gender budgeting to localize the UN SDGs: examples from Turkey	10
Gender-responsive budgeting in Austria: The narrow line between implementation and confirmation	9
Repetitive reorganizations, uncertainty and change fatigue	9
Debate: Covid-19 and Sweden’s exceptionalism—a spotlight on the cracks in the social fabric of a mature welfare state	9
Debate: Towards a more comprehensive understanding of ritualized bureaucracy in digitalized public organizations	9
A typology of dis/value in public service delivery	9
New development: University managers balancing between sense and sensibility	9
Exploring perceptions of Lean in the public sector	8
Co-creating public services in social hackathons: adapting the original hackathon concept	8
Exploring the wellbeing of ambulance staff using the ‘public value’ perspective: opportunities and challenges for research	8
Government accounting literacy as an attribute of smart citizenship	8
Imagining grim stories to reduce redundant deliberation in critical incident decision-making	8
Regulatory space in local government audit: An international comparative study of 20 countries	8
New development: Whither the strategic direction of public audit in an era of the ‘new normal’?	8
Debate: On the ‘why’ of gender budgeting	7
Debate: Politicians' use of accounting information—the myth of rationality	7
Determinants of public transparency: A study in Brazilian local governments	7
Accrual accounting in the public sector of emerging economies: Bibliometric analysis and future research	7
Dis/value in co-production, co-design and co-innovation for individuals, groups and society	7
Local government and democratic innovations: reflections on the case of citizen assemblies on climate change	7
What are the required qualities of auditors in the public sector?	7
Catalysing innovation and digital transformation in combating the Covid-19 pandemic: Whole-of government collaborations in ICT, R&D, and business digitization in Singapore	7
New development: Mitigating and negotiating the co-creation of dis/value—Elinor Ostrom’s design principles and co-creating public value	7
Post-NPM gender accounting—can public value management enhance gender mainstreaming?	6
Data, trust, democracy and Covid-19: the first parliamentary assessment of the UK government’s approach to data during the pandemic	6
Gender budgeting in Slovenia—approaches, achievements, and complexities	6
New development: Value destruction in public service delivery—a process model and its implications	6
Public managers’ perception of the usefulness of accounting information in decision-making processes	6
Management consultants and the social function of procurement	6
Debate: The central government’s capacity building role in policy implementation in China	6
New development: The emerging role of a ‘learning partner’ relationship in supporting public service reform	6
Co-creation as social innovation: including ‘hard-to-reach’ groups in public service delivery	6
From co-creation to public value through collaborative platforms—the case of Norwegian kindergartens	6
Determinants of cash holdings—evidence from New Zealand local councils	6
The role of accountability and transparency in government during disasters: the case of Ukraine–Russia war	6
Risk disclosure practices: Does institutional imperative matter?	6
Financial and non-financial responses to the Covid-19 pandemic: insights from Portugal and lessons for future	6
‘Sobriety, human dignity and public morality’: ethical standards in Kazakhstan	6
New development: Using counter accounting as a methodology in public accountability and management research	6
New development: Ten years of consolidated accounts in the United Kingdom public sector—taking stock	6
Roles and user characteristics as driving forces of information use in the Dutch parliament	6
Game changer or accounting practice? Gender responsive budgeting in India	6
New development: The shift of public sector auditing under the influence of institutional logics—the case of European Court of Auditors	6
Is council co-operation cost efficient? An empirical analysis of waste collection in Spanish local government	5
Doctors in leadership roles: consequences for quality and safety	5
A tale of two trusts: case study analysis of bullying and negative behaviours in the UK ambulance service	5
Pensioned off? Evaluating the UK's National Insurance scheme	5

New development: Understanding the statement of accounts—the use of financial information in UK local authorities	5
Voluntary adoption of the International Standards on Auditing (ISA) in local government audits—empirical evidence from Finland	5
Debate: Are government buildings, roads, defence equipment and similar structures really assets?	5
Debate: Local public audit and accountability—an international and public value perspective	5
Impacts of the Covid-19 pandemic on the audit of local government financial statements: experience from Indonesia	5
Debate: Accounting for public sector assets—the implications of ‘service potential’	5
How is public value associated with accountability? A systematic literature review	5
The case of the disappearing whistleblower: an analysis of National Health Service inquiries	5
From commodification to entrepreneurialism: how commercial income is transforming the English NHS	5
Recursivity in standard setting processes: the measurement case of fair value and market value	5
New development: A ‘journey of personal and professional emotions’—emergency ambulance professionals during Covid-19	5
Does financial sustainability affect local resident satisfaction? The case of the Victorian local government system	5
New development: Bridging the gap—analysis of required competencies for management accountants in the public sector	5
Value and sustainability in technology-enabled care services: a case study from north-east England	5
Enhancing public service innovation through value co-creation: Capacity building and the ‘innovative imagination’	5
Strategic management of social responsibilities: a mixed methods study of US universities	5
The market doesn’t care	5
Post-decision project evaluation of UK public–private partnerships: insights from planning practice	5
New development: Myanmar’s civil service—Responsible disobedience during the 2021 military coup	5
Causes, consequences and possible resolution of the local authority audit crisis in England	5
Rallying together—The rationale for and structure of collaborative practice in England	5
The academic voice in the EPSAS project	5
Municipal technostructure: reacting to team development education from above	4
Editorial	4
The link between organizational support, wellbeing and engagement for emergency service employees: a comparative analysis	4
Does longer deliberation by the legislature increase the efficiency of the government budget?	4
Emerging accounting patterns: accounting for natural resources	4
New development: Implicit government debt in China—past, present and future	4
Determining the drivers of earnings management among municipal enterprises: Evidence from Germany	4
Editorial: ‘The seamless web of circumstance’	4
Editorial: Public value for all? Considering the parameters of public value co-creation	4
Austerity and the use of performance information in the budget process	4
The role of performance measurement and management systems in changing public organizations: An exploratory study	4
Risk governance through public sector interactive control systems: The intricacies of turning immeasurable uncertainties into manageable risks	4
Earnings management in public hospitals: The case of Greek state-owned hospitals	4
Accounting for infrastructure assets in the public sector: The state of the art in academic research and international standards setting	4
The lifecycle of public value creation: eroding public values in the Dutch Marker Wadden project	4
The association between budget inaccuracy and technical efficiency in Australian local government	4
The principle of prudence in public sector accounting—a comparative analysis of cautious and asymmetric prudence	4
New development: The ethics of accounting information manipulation in the political arena	4
Empowering first-line managers as change leaders towards co-creation culture: the role of facilitated sensemaking	4
When innovation comes to town—the institutional logics driving change in municipalities	4
Debate: The 70:20:10 ‘rule’ in learning and development—The mistake of listening to sirens and how to safely navigate around them	4
Debate: Solving supply shortages and delays in a challenged local public audit system	4
Is water management really transparent? A comparative analysis of ESG reporting of Andalusian publicly-owned enterprises	4
New development: Relational public services—reform and research agenda	4
Outsourcing through intermunicipal co-operation: Waste collection and treatment services in Brazil	4
New development: The challenges of public sector accounting education in business schools	4
What are the determinants of internal auditing (IA) introduction and development? Evidence from the Italian public healthcare sector	4
How far can mandatory requirements drive increased levels of disclosure?	4
Is the Indian corporate social responsibility law working for the public sector?	4
A critical evaluation of organizational readiness for continuous improvement within a UK public utility company	4
Complexity-informed interpretation of social innovation	4