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 2021-11-01 to 2025-11-01.)

Article	Citations
Debate: Training for public audit	32
Irish local government accounts—general accessibility, complexity and confidence of financial statements narrative content	31
Transportation and coproduction: looking for vulnerabilities to boost and enhance co-assessment	31
Debate: A relational agenda for changing public administration research and practice	29
Does accrual information impact municipal bond prices? Evidence from Japan using AI	22
Assurance of the sustainability report of municipally-owned entities	21
Finding triggers for training transfer: evidence from the National Human Resource Development Institute in Korea	19
Debate: Which private sector management knowledges may be useful in current public sector management education programmes and why?	19
New development: Understanding the relationship between public sector consulting and public value destruction—An epistemic learning perspective	19
Debate: Embedding or expanding? Rethinking sustainability in public sector accounting education	19
Antecedents and use of cost accounting systems in Dutch executive agencies	18
Fostering accountability through digital transformation: leadership’s role in enhancing techno-work engagement in public sector	16
Debt as a motivation for earnings management by Portuguese municipalities?	16
Debate: Realizing the opportunities of system-wide audit reform	14
Policy control as an alternative approach to performance-based budgeting (PBB) to strengthen the link between policy and financial means	14
Supporting co-creation processes through modelling	13
Debate: Let's abandon interviews	13
Debate: English devolution and the elected mayor	12
Impact evaluation of the Brazilian Integrated Border Health System	12
Tools for accountability or politics? The USA’s state special revenue fund accounting and balances	12
Debate: Dishing on performance budgeting—a new recipe for budgeting that legislators can digest	12
New development: Translating restorative practices into public sector organizations	12
Debate: Blood, Grenfell, Hillsborough, the Post Office and Windrush—the need for new public service codes	11
The effect of political budget cycle on local governments’ financial statements in a young democracy	11
Strategic public management for sustainable development: public value co-creation experiences	11

Buyer beware! How cognitive biases can influence the hiring of consultants by public servants	10
Editorial: Gender budgeting—Insights from contemporary experiences	10
The effect of treating public services as commodities	10
Facilitating internal audit quality and improving the performance of medical clinics	10
Debate: Addressing the unexplained growth of consultancies in the public sector—unexplored avenues	10
New development: Rethinking public sector accounting systems by rediscovering their relational nature	10
Digital transformation of government, innovation resource reallocation, and urban resilience: The key elements needed to build an efficient and sustainable society	10
Navigating timeliness: Decoupling in corporate external reporting by Indonesian state-owned enterprises (SOEs)	9
How far can mandatory requirements drive increased levels of disclosure?	9
New development: I chose to let the machine choose—the rise of ‘ AIcratism ’	9
Analysing cutback management strategies amidst the Covid 19 pandemic: Insights from Pennsylvania municipalities	9
Citizens’ choice of government vendors: sector, trust, and information	9
Exploring value creation from an ecosystem perspective: A critical examination of social procurement policy	9
Debate: Reflections on the IPSASB’s Exposure Draft (ED) 92—Tangible Natural Resources	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
The impact of digital red tape on non-compliant behaviour: the moderating effect of infection risk	8
Public sector accounting education: A structured literature review	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: The paradox of ambitious intentions and poor outcomes of cutbacks on the government’s workforce	8
Financial governance and subcontracting in US defence firms: a predictive model for public accountability	8
Land management innovation and sustainability in Victoria, Australia—a longitudinal view	8
The impact of fiscal education on civic attitudes toward public finance: Evidence from South Korea	8
E-governance and policy efforts advancing carbon neutrality and sustainability in European countries	8
New development: Local corporate governance and the German Public Corporate Governance-Model Code for international support	8
Using different types of performance information: implications for hybrid professionals’ decision-making	8
The vicious circle of ambiguity: how governance deters digital transformation in municipal conglomerates	8
Debate: Accounting information performativity and politicians’ use (or not)	8
Assessing public spending efficiency in South East European countries—a data envelopment analysis (DEA) approach	8
New development: Relational public services—reform and research agenda	7
Intelligent government: The impact and mechanism of government transparency driven by AI	7
Audit and financial reporting under austerity localism—the case of the Birmingham City Council ‘bankruptcy’	7
Value-for-money and the small charity	7
Earnings management in public hospitals: The case of Greek state-owned hospitals	7
Debate: Algorithmic bureaucracy in the age of AI—ChatGPT Gov, DeepSeek, and public administration	7
New development: Clinicians in management—past, present, future?	7
Her Majesty Queen Elizabeth II: the ultimate public servant	7
The impact of key audit matters (KAMs) on transparency and accountability in public sector auditing	7
Implementing new funding and governance structures in Scottish schools: associated social risks	7
Debate: Whole of Government accounts and British think tanks	7
From commodification to entrepreneurialism: how commercial income is transforming the English NHS	7
Innovation as a robust response to crises in public healthcare organizations: Evidence from Italy	7
Debate: Giving credence to SDG reporting—the role of supreme audit institutions	6
Debate: Can state and local governments harness AI towards SDG realization?	6
Debate: What exactly is systems leadership?	6
New development: So close, yet so far? Challenging the cost-savings assumption in environmental impact bonds	6
Debate: A public service fit for purpose	6
Debate: Accounting training for politicians—an alternative approach	6
Digitalization and SDGs accounting: Evidence from the public healthcare sector	6

Reading between the lines: An exploratory study on how graph distortions shape perceptions and use of performance information	6
Governance solutions for municipally owned companies: practical insights from England and Canada	6
Debate: Remote audit—navigating the pros and cons	6
Readability versus obfuscation to fight corruption: evidence from Italian local governments	6
New development: Ethical dilemmas and emotional labour—what can we learn from the shared Covid-19 crisis?	6
System of choice promotes ethnically-profiled elderly care and older migrants’ use of elderly care: Evidence from Sweden’s three largest cities	6
New development: Too many absences—An empirical study of children missing from education in Nottingham	6
Modelling public sector accounting on private sector practices: the perspectives of practitioners in Polish local government	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
Doctors in leadership roles: consequences for quality and safety	6
Budgetary responses by the USA to support Ukraine during and after the war	6
Debate: In contracts, we trust—managing risk in public contracts through a relational approach	6
New development: Red tape and digital accounting technology in the public sector	6
Debate: An essential contribution - doctors in senior leadership	6
Report: The European Accounting Association’s Public Sector Accounting Committee (ΕΑΑ PSAC)—Taking stock of its first year of activities	6
New development: Loyalty to principle or politics—The US civil service under attack … but is it justified?	6
Social value—are we measuring up?	5
Information use and preferences: Insights from Italian regional politicians	5
Editorial: Recruiting, training and retaining excellent public servants	5
New development: Public service innovation	5
Heuristics of exchange legitimacy: Citizen reactions to ministerial use of performance data in a pandemic	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
Editorial: Management accounting and risk management—research and reflections	5
Debate: The future of public sector audit training	5
Reflections on being CIGAR Executive Board Chair	5
Social enterprise in prisons: enabling innovation and co-creation	5
Who is on the campus dance floor of sustainability reporting? The Spanish case	5
New development: Bridging the gap—analysis of required competencies for management accountants in the public sector	5
Spatial inequalities in charitable fundraising and income generation for NHS acute trusts in England	5
Developing resilience interventions for emergency service responders—a view from the field	5
New development: How politicians as intermediaries can increase the relevance and understandability of accounting information	5
Are SDGs being translated into accounting terms? Evidence from European cities	5
From co-creation to public value through collaborative platforms—the case of Norwegian kindergartens	5
Debate: Will the UK's diversity initiatives mirror US rollbacks?	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: Strategic planning in interesting times—From inter-crisis to intra-crisis responses	4
Debate: Unlocking AI’s potential for the public sector	4
The effect of board gender diversity on financial and non-financial performance: evidence from Italian public universities	4
Informal practices and efficiency in public procurement	4
New development: Do accounting and asset management at governments evolve together?	4
Clinicians’ informal acquisition of accounting literacy in UK clinical commissioning groups	4
Addressing complexity and planning for the uncertain: local finances in wartime Ukraine	4
Intra-governmental collaborative transformation in the UK: Paving the way forward	4
New development: Using counter accounting as a methodology in public accountability and management research	4
Are the SDGs embedded in university strategies and reporting practices? Analysing influencing factors	4
Budget transparency and fiscal soundness: Citizens’ political participation as a moderating factor	4
New development: Great expectations—whole of government accounting: An Australian perspective of its adoption, development and future use in the current environment	4
More than a compliance exercise? The case of consolidated financial accounts in Swedish municipalities	4
Debate: Joining forces to increase digital skills in accounting education	4
Sustainability reporting from the preparers’ perspective in locally-owned public enterprises	4
Toward a ‘shared administration’ approach: Do local governments walk the talk?	4
Human-made disasters in a decentralized context: How Czech municipalities are dealing with the Ukrainian crisis	4
New development: Assurance on public sector sustainability reporting—time to be proactive	4
New development: Every thorn counts—The Baltic response to uncertainty and war in Ukraine	4
Empowering first-line managers as change leaders towards co-creation culture: the role of facilitated sensemaking	4
Constraints on achieving strong horizontal accountability in a public sector context—A case study of refugee resettlement in New Zealand	4
New development: The ethics of accounting information manipulation in the political arena	4
New development: Implicit government debt in China—past, present and future	4
Public leadership meta-skills in the 2020s	4
Political budget cycle and unfunded pension liabilities in states in the USA	4
PMM CIGAR Annual Issue 2022, Public Money & Management, Vol. 42, No. 7 (October 2022)	4
Public value is in the eye of the beholder: stakeholder theory and ingroup bias	4
Gender responsive budgeting: The case of Croatia	4
New development: Gender-responsive budgeting beyond institutionalization—challenges from the health sector	4
New development: A ‘journey of personal and professional emotions’—emergency ambulance professionals during Covid-19	4
Debate: Popular reports lack standards—A path to also reporting on sustainability to citizens	4
Sleepless for the family: The relationship between public employees’ family motivation and work stress	4