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. 500 papers]. The publications cover those that have been published in the past four years, i.e., from 2019-08-01 to 2023-08-01.)

Article	Citations
New development: COVID-19 as an accelerator of digital transformation in public service delivery	117
New development: ‘Healing at a distance’—telemedicine and COVID-19	113
Corporate reporting metamorphosis: empirical findings from state-owned enterprises	27
New development: Managing the Covid-19 pandemic—from a hospital-centred model of care to a community co-production approach	24
Debate: If citizen participation is so important, why has it not been achieved?	22
A theoretical basis for public sector accrual accounting research: current state and perspectives	22
The role of inclusive work environment practices in promoting LGBT employee job satisfaction and commitment	21
Debate: If not now, then when? Covid-19 as an accelerator for public sector accrual accounting in Europe	20
Do public–private partnerships achieve better time and cost performance than regular contracts?	20
New development: Expanding public service value to include dis/value	18
New development: Covid-19 and its publics—implications for strategic management and democracy	17
New development: Our hate–love relationship with publication metrics	17
Evidence about the value of financial statement audit in the public sector	17
Heritage assets in the due process of the International Public Sector Accounting Standards Board (IPSASB)	17
Debate: The learning organization—a key construct linking strategic planning and strategic management	17
New development: ‘Appreciate–Engage–Facilitate’—The role of public managers in value creation in public service ecosystems	17
Public sector accounting reforms and the quality of governance	16
New development: Strategic user orientation in public services delivery—the missing link in the strategic trinity?	16
Alignment of strategy and structure in local government	16
A consistent bottom-up approach for deriving a conceptual framework for public sector financial accounting	16
Enabling enterprise risk management maturity in public sector organizations	15
New methodology for calculating cost-efficiency of different ways of voting: is internet voting cheaper?	15
Rethinking co-creation: the fluid and relational process of value co-creation in public service organizations	14
Data for outcome payments or information for care? A sociotechnical analysis of the management information system in the implementation of a social impact bond	14
New development: Running elections during a pandemic	14

Debate: safeguarding democracy during pandemics. Social distancing, postal, or internet voting—the good, the bad or the ugly?	13
In the pursuit of harmonization: comparing the audit systems of European local governments	13
Debate: Strategic planning after the governance revolution	13
Legitimating the standard-setter of public sector accounting reforms	13
The emotional burdens of public service: rules, trust, and emotional labour in emergency medical services	13
IPSAS in Latin America: innovation, isomorphism or rhetoric?	12
Do performance management schemes deliver results in the public sector? Observations from the Czech Republic	12
Forensic accounting services in English local government and the counter-fraud agenda	11
Attracting investors for public health programmes with Social Impact Bonds	11
Backing what works? Social Impact Bonds and evidence-informed policy and practice	11
Politicians’ use of performance information in the budget process	11
Digital transformation going local: implementation, impacts and constraints from a German perspective	11
Deadlines and software: disentangling local government accounting reforms in Brazil	10
The implementation of a strategic state in a small country setting—the case of the ‘Scottish Approach’	10
Debate: What support should local government expect from accounting during a sudden crisis such as Covid-19?	10
Is political competition a driver of financial performance adjustments? An examination of Swedish municipalities	10
New development: Corporate philanthropy to mandatory corporate social responsibility (CSR)—a new law for India	10
How does digital technology impact on the co-production of local services? Evidence from a childcare experience	10
How do medical managers strategize? A strategy-as-practice perspective	10
Leading co-creation for the green shift	10
Innovation, exnovation and intelligent failure	10
Implementing the International Public Sector Accounting Standards for consolidated financial statements: facilitators, benefits and challenges	10
Making sense of New Zealand’s ‘spirit of service’: social identity and the civil service	10
Debate: Managing emotional labour in the public sector	10
Everybody wins? A discourse analysis of competing stakeholder expectations in Social Impact Bonds	10
New development: Responding to complexity in public services—the human learning systems approach	10
Leadership matters to the police: Managing emotional labour through authentic leadership	9
New development: Walk on the bright side—what might we learn about public governance by studying its achievements?	9
New development: Policy learning and public management—a match made in crisis	9
Understanding the police response to fraud: the challenges in configuring a response to a low-priority crime on the rise	9
Debate: Would a Social Impact Bond by any other name smell as sweet? Stretching the model and why it might matter	9
How do network characteristics influence network managers’ choice of strategies?	8
New development: Complexity and rhetoric in social impact investment	8
Theme: Futures in social investment? Learning from the emerging policy and practice of Social Impact Bonds (SIBs)	8
Managing change and mitigating reform cynicism	8
Identifying risk determinants of the financial sustainability of regional governments	8
The factors causing delays in public procurement: the Czech Republic versus the UK	8
Participatory budgeting, community engagement and impact on public services in Scotland	8
The reconciliation of budgeting with financial reporting: A comparative study of Italy and the UK	8
Gender budgeting in the crossroad of gender policy and public financial management: The Finnish case	7
Debate: Covid-19 and Sweden’s exceptionalism—a spotlight on the cracks in the social fabric of a mature welfare state	7
Public–private partnerships in Social Impact Bonds: facilitating competition or hindering transparency?	7
New development: Is China’s local government debt problem getting better or worse?	7
Can amalgamations deliver? Barriers to local government mergers from an historical institutionalist perspective	7
On the management and financial reporting for state assets—a comparative analysis between Croatia and New Zealand	7
From enthusiasm to disenchantment: an analysis of the termination of Portuguese municipal enterprises	7
The proposed IPSAS on measurement for public sector financial reporting—recycling or reiteration?	7
Does accounting information contribute to a better understanding of public assets management? The case of local government infrastructural assets.	7
The role and application of accounting and budgeting information in government financial management process—a qualitative study in Slovenia	7
Theme: Politicians’ use of accounting informationEditorial: Unraveling politicians’ use and non-use of accounting information	7

Government spending and sustainable economic growth: based on first- and second-level COFOG data	7
New development: University managers balancing between sense and sensibility	7
Debate: Towards a more comprehensive understanding of ritualized bureaucracy in digitalized public organizations	6
New development: Accounting for human-made disasters—comparative analysis of the support to Ukraine in times of war	6
Public service motivation and public sector employment preference: Comparing Italian and British students	6
New development: Embedding the SDGs in city strategic planning and management	6
Debate: Voting challenges in a pandemic—Poland	6
Debate: How do Social Impact Bonds economize social policy?	6
Gender-responsive budgeting in Austria: The narrow line between implementation and confirmation	6
Financial and non-financial responses to the Covid-19 pandemic: insights from Portugal and lessons for future	6
New development: Administrative accountability and early responses during public health crises—lessons from Covid-19 in China	6
‘It’s every breath we take here’: Political astuteness and ethics in civil service leadership development	6
Usability and actual use of performance information in German municipal budgets: the perspective of local politicians	6
Theme: Experiences and challenges with gender budgeting and accounting. Moving towards gender-responsive forms of accountability?	6
Measuring the performance of collaborative governance in food safety management: an Italian case study	6
Wellbeing gender budgeting to localize the UN SDGs: examples from Turkey	6
Debate: The developed civil servant—providing agility and stability at the same time	6
How top civil servants decide on cutbacks: A qualitative study into the role of values	5
Debate: On the ‘why’ of gender budgeting	5
Editorial	5
Accountability for performance in English and Scottish fire and rescue services from 2010 to 2016	5
Enhancing public service innovation through value co-creation: Capacity building and the ‘innovative imagination’	5
New development: Public sector accounting education for users—embedding eLearning and technology in teaching	5
Debate: LGBTQ rights in public services—a battle won?	5
Public service outsourcing: the implications of ‘known unknowns’ and ‘unknown unknowns’ for accountability and policy-making	5
Earnings management in public healthcare organizations: the case of the English NHS hospitals	5
Is council co-operation cost efficient? An empirical analysis of waste collection in Spanish local government	5
Trust and transaction costs in public–private partnerships—theoretical reflections and empirical findings	5
Debate: Local public audit and accountability—an international and public value perspective	5
New development: Citizen science—discovering (new) solutions to wicked problems	4
Managing risk for better performance—not taking a risk can actually be a risk	4
New development: Commercialization of the English National Health Service: a necessity in times of financial austerity?	4
Improving the payment mechanism in transport public–private partnerships	4
New development: Competency assessment system and practice in government—the South Korean experience	4
Fulfilling its promise? Strategic public procurement and the impact of equality considerations on employers’ behaviour in Scotland	4
New development: Importance of accounts receivable in Colombian state entities and their impact on the preparation of financial information	4
Is the Indian corporate social responsibility law working for the public sector?	4
New development: Implementing and evaluating government strategic plans—the Europe 2020 Strategy	4
Developing capacity within the British civil service: the case of the Stabilisation Unit	4
Imagining grim stories to reduce redundant deliberation in critical incident decision-making	4
The academic voice in the EPSAS project	4
Evidence on the costs of changes in financial reporting frameworks in the public sector	4
Exploring the wellbeing of ambulance staff using the ‘public value’ perspective: opportunities and challenges for research	4
Debate: Comparing the progress of social impact investment in welfare states—a problem of supply or demand?	4
Post-NPM gender accounting—can public value management enhance gender mainstreaming?	4
Accountability fragmented? Exploring disjointed performance measurement in government	4
Post-decision project evaluation of UK public–private partnerships: insights from planning practice	4
New development: Estate agents’ perspectives of anti-money laundering compliance—four key issues in the UK property market	4
New development: Accounting recognition of public infrastructure—applying a practical control criterion approach	4
New development: Is there a management accountants’ expectation gap?	4
Cultural transition and organizational performance: the non-profit context	4
New development: The application of incomplete contract theory to documenting Social Impact Bonds	4
Public managers’ perception of the usefulness of accounting information in decision-making processes	4
A tale of two trusts: case study analysis of bullying and negative behaviours in the UK ambulance service	4
New development: Between politics and strategic planning—the management of government priorities in Lithuania	4
Debate: The central government’s capacity building role in policy implementation in China	4
New development: Blockchain—a revolutionary tool for the public sector	4
A perspective on organizational decline in the public sector: A case study	4
Data, trust, democracy and Covid-19: the first parliamentary assessment of the UK government’s approach to data during the pandemic	4
Repetitive reorganizations, uncertainty and change fatigue	4
Public management reform in the post-NPM era: lessons from Malaysia’s National Blue Ocean Strategy (NBOS)	4
Understanding the smart city race between Hong Kong and Singapore	4
Game changer or accounting practice? Gender responsive budgeting in India	4
Accounting for value-based management of healthcare services: challenging neoliberal government from within?	4