Public Money & Management

Article	Citations
Debate: Financial reporting for heritage in the public sector—the views of the IPSASB	44
New development: Enhancing regional innovation capabilities through formal public service communities of practice	30
Moral licensing, identity and eco-leadership: Can public managers’ support for a green recovery be undermined?	26
Value and sustainability in technology-enabled care services: a case study from north-east England	23
Debate: Studying the regulatory space of public sector audit—the historical turn	19
Who will benefit from extended budget participation? An empirical analysis of South Korean participatory budgeting practices	19
New development: Public service innovation	19
New development: Is it time for New Public Service Bargain?	18
Contracting out social care services to for-profit and not-for-profit organizations in Italy: Social categorization and governance choices	15
New development: The implementation (gap) of senior civil service recruitment reform—a matter of organizational size?	15
Debate: Board nominations of MOCs—Does politics come before expertise?	15
Public sector reform trajectories: A complexity-embracing perspective	14
Debate: An essential contribution - doctors in senior leadership	14
Social identity and IPSAS adoption: cross-national evidence	14
From co-creation to public value through collaborative platforms—the case of Norwegian kindergartens	13
New development: The role of the accountancy profession in saving our planet	13
Impacts of the Covid-19 pandemic on the audit of local government financial statements: experience from Indonesia	13
Debate: Accountability of municipally owned corporations—beyond principals and agents	13
New development: Whither the strategic direction of public audit in an era of the ‘new normal’?	13
Bolstering resilience in a polycrisis scenario: A cross-country analysis on the role of IT	12
Municipally owned corporations and autonomy in centralized states—A comparative analysis of Turkey and Israel	12
Municipally owned corporations in Sweden: A cautionary tale	12
How to integrate gender budgeting in the public agenda: insights from an Italian local government	10
Policy control as an alternative approach to performance-based budgeting (PBB) to strengthen the link between policy and financial means	10
The role of participatory arts within co-creation/social innovation	10

The institutionalization of gender budgeting and prospects for intersectional analysis	10
Are SDGs being translated into accounting terms? Evidence from European cities	10
Foreword: 2021 CIGAR annual issue	9
Debate: The 70:20:10 ‘rule’ in learning and development—The mistake of listening to sirens and how to safely navigate around them	9
Using a time conditions framework to explore the impact of government policies on the commodification of public goods and women’s defamilization risks	9
Fiscal transparency practice, challenges, and possible solutions: lessons from Covid 19	9
New development: New public management values and public sector accounting education in Australia—A ‘reflection-in-action’ perspective	8
Editorial: PMM CIGAR theme: Public sector accounting—educating for reform challenges	8
New development: Bridging the gap—analysis of required competencies for management accountants in the public sector	8
New development: A prototype framework to assess the coverage of financial management topics in MPA/MPM programmes	8
Debate: Toward a common body of knowledge for global public sector accounting education	8
The academic voice in the EPSAS project	8
Debate: Training for public audit	8
Debate: Evolving challenges for public sector external audit	7
Transportation and coproduction: looking for vulnerabilities to boost and enhance co-assessment	7
The credibility of finance committees and information usage: trustworthy to whom?	7
New development: Marketization versus politicization in a perpetual strive for public audit independence	7
Debate: Auditing and political accountability in local government—dealing with paradoxes in the relationship between the executive and the council	7
Root influence on public sector audit committee effectiveness: revisiting methodological and theoretical research dimensions	7
Finding triggers for training transfer: evidence from the National Human Resource Development Institute in Korea	7
Debate: Local public audit and accountability—an international and public value perspective	7
Debate: Management consultants and public management reforms	7
Austerity and the use of performance information in the budget process	7
Debate: The future of artificial intelligence for the co-design and co-production of public services—what do we know and what do we need to know?	6
Collective institutional entrepreneurship for the EPSAS programme: The missing link	6
Impact of strategic management on the performance of public institutions: empirical evidence from development agencies	6
Healthcare budgeting for cyclicality: Structured literature review of accounting, public administration and ­­­health management	6
Debate: Public values lessons from death and dying	6
Debate: If politicians hardly care about performance information (in the annual budget), who cares about performance and when?	6
System of choice promotes ethnically-profiled elderly care and older migrants’ use of elderly care: Evidence from Sweden’s three largest cities	6
Negotiating the budget for evidence-informed policy-making: insights from a UK government department	6
Editorial: The commodification of the public good—who wins and who loses?	6
Rallying together—The rationale for and structure of collaborative practice in England	6
Editorial: Public sector accounting current developments—insight, critique and transformative redefinitions	6
Debt as a motivation for earnings management by Portuguese municipalities?	6
Local government and democratic innovations: reflections on the case of citizen assemblies on climate change	6
Debate: The lack of public sector accounting education within universities and what is next	6
New development: The commodification of social security medical assessments—academic analysis and practitioner experience	6
Debate: Accounting training for politicians—an alternative approach	6
Integrated reporting and its pluralistic perspective: promoting public value and accountability in public sector accounting?	6
New development: Walk on the bright side—what might we learn about public governance by studying its achievements?	6
Does financial sustainability affect local resident satisfaction? The case of the Victorian local government system	5
Exploring the role of consulting in local government digital transformation	5
Preserving hopes in accounting reforms—the case of WGA	5
Readability versus obfuscation to fight corruption: evidence from Italian local governments	5
Towards collaborative infrastructure procurement	5
New development: Is China’s local government debt problem getting better or worse?	5
Editorial: Learning from success and failure in action	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

When innovation comes to town—the institutional logics driving change in municipalities	5
Risk as opportunity in schools: An economies of worth perspective	5
The proposed IPSAS on measurement for public sector financial reporting—recycling or reiteration?	5
Risk and conditioning factors in the public internal control. Weaknesses in public management concerning the procurement of expenditure files	5
Reflections on being CIGAR Executive Board Chair	5
New development: University managers balancing between sense and sensibility	5
Debate: The ‘transactional gaze’ and other lenses shaping and constraining the delivery of public services	5
Advancing the practice of public procurement performance measurement: a framework for conceptualizing efficiency and effectiveness	5
Determinants of public transparency: A study in Brazilian local governments	5
New development: Mitigating and negotiating the co-creation of dis/value—Elinor Ostrom’s design principles and co-creating public value	5
Does accrual information impact municipal bond prices? Evidence from Japan using AI	5
Editorial: Public value for all? Considering the parameters of public value co-creation	5
New development: IPSAS-lite—Some reflections and a call for research	5
Complexity-informed interpretation of social innovation	5
Debate: Are government buildings, roads, defence equipment and similar structures really assets?	5
Debate: A relational agenda for changing public administration research and practice	5
Debate: Politicians and their vast post-service wealth	4
Debate: Blood, Grenfell, Hillsborough, the Post Office and Windrush—the need for new public service codes	4
The institutional environment of gender budgeting: Learning from the Portuguese experience	4
Gender budgeting in Slovenia—approaches, achievements, and complexities	4
Editorial: Comparison as a habit—The case for international governmental accounting research	4
Fostering accountability through digital transformation: leadership’s role in enhancing techno-work engagement in public sector	4
‘Good stories get lost in bureaucracy!’ Cultural biases and information for co-production	4
Social enterprise in prisons: enabling innovation and co-creation	4
Understanding the smart city race between Hong Kong and Singapore	4
Developing resilience interventions for emergency service responders—a view from the field	4
Debate: Shadow government—A note for European corporatization research	4
New development: From blanket coverage to patchwork quilt—rethinking organizational responses to fraud in the National Health Service in England	4
Watching the neighbours: gender budgeting in Scotland and Wales	4
Civic crowdfunding for local governments: Trends and perspectives from a bibliometric analysis	4
Debate: Which private sector management knowledges may be useful in current public sector management education programmes and why?	4
Meeting report: Public accountability and democracy in times of crisis—the CIGAR Network 2023 conference	4
Debate: Not having an AI policy is a policy to use AI freely	4
New development: From aid to empowerment—making refugee policy more sustainable	4
‘While you’re there, can you just … ’ The emotional labour of role extending in public services	4
NGO engagement in the creation of public service innovations: A configurational, explorative approach	4
Editorial: Management accounting and risk management—research and reflections	4
Management consultants and university futures: Academic capitalism and the capture of UK public higher education	4
Assurance of the sustainability report of municipally-owned entities	4
New development: Understanding the relationship between public sector consulting and public value destruction—An epistemic learning perspective	4
Debate: Will AI affect the transparency and accountability of public sector accounting?	4
Debate: We need to be honest about the validity and purpose of business cases in public services	4
Debate: Accounting for emotions—the quest for authenticity	4
Debate: Lessons learned from the emergency services’ response to the Covid 19 pandemic	3
Debate: Can audit reduce information asymmetry? The case of English local government	3
Theme: Best and worst practices in local government corporatization—what practitioners and academics can learn from other countriesGuest editors: Rhys Andrews, Ulf Papenfuβ, Marieke van Genugten and B	3
Empowering first-line managers as change leaders towards co-creation culture: the role of facilitated sensemaking	3
Editorial: More complex approaches may increase the use of accounting information	3
Top-down or bottom-up digital transformation? A comparison of institutional changes and outcomes	3
Unveiling the paradox of public administrations’ risk and crisis communication during Covid-19	3
The effect of political budget cycle on local governments’ financial statements in a young democracy	3
Impact evaluation of the Brazilian Integrated Border Health System	3
Editorial: Walking the talk of managing emotional labour	3
The grand bargain on local government debt: Evidence from China's intergovernmental relations	3
Improving performance management in local government: Lessons from South Korea	3
New development: The ethics of accounting information manipulation in the political arena	3
New development: How working from home influences the governance of municipally owned corporations and affects the public interest	3
Spatial inequalities in charitable fundraising and income generation for NHS acute trusts in England	3
Debate: Tackling the aged care workforce	3
Debate: The future of public sector audit training	3
Causes, consequences and possible resolution of the local authority audit crisis in England	3
Editorial: Silent Spring: can we fix wicked problems?	3
New development: Public governance in the discursivity of the Brazilian government—a reflection on conceptual reduction	3
The impact of healthcare board characteristics on NHS trust performance	3
Debate: Towards a more comprehensive understanding of ritualized bureaucracy in digitalized public organizations	3
New development: A ‘journey of personal and professional emotions’—emergency ambulance professionals during Covid-19	3
Debate: Realizing the opportunities of system-wide audit reform	3
Organizational dilemmas of EU-funded policy development: the case of Estonian government task forces	3
New development: The high cost of the free rider in public water services in developing and emerging economies	3
Addressing complexity and planning for the uncertain: local finances in wartime Ukraine	3
Dis/value in co-production, co-design and co-innovation for individuals, groups and society	3
Dataspaces, public administration and collective rationality: opportunities and limits for data-driven policy-making	3
Editorial: Whole of government accounting: the jury continues its deliberations	3
Debate: ‘Hyper lean’ post managerialism: exploring the impact of the ‘Trojan Horse’ effect of Covid 19 in decimating resourcing of the public sector workforce	3
Sleepless for the family: The relationship between public employees’ family motivation and work stress	3
Debate: English devolution and the elected mayor	3
Constraints on achieving strong horizontal accountability in a public sector context—A case study of refugee resettlement in New Zealand	3
Repetitive reorganizations, uncertainty and change fatigue	3
Governing public sector use of external management consultancy—beyond client procurement and consultant professionalization	3
Supporting co-creation processes through modelling	3

Value-led participatory design approach for improving public health clinic services	3
New development: Every thorn counts—The Baltic response to uncertainty and war in Ukraine	3
Approaches to co-creating successful public service innovations with citizens: A comparison of different governance traditions	3
New development: Using counter accounting as a methodology in public accountability and management research	3