OOIR: Observatory of International Research

Papers

(The TQCC of Public Money & Management is 5. 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 2022-08-01 to 2026-08-01.)

Article	Citations
Debate: Which private sector management knowledges may be useful in current public sector management education programmes and why?	45
Debt as a motivation for earnings management by Portuguese municipalities?	42
Finding triggers for training transfer: evidence from the National Human Resource Development Institute in Korea	36
New development: Understanding the relationship between public sector consulting and public value destruction—An epistemic learning perspective	28
Antecedents and use of cost accounting systems in Dutch executive agencies	27
Does accrual information impact municipal bond prices? Evidence from Japan using AI	23
Debate: Training for public audit	21
Irish local government accounts—general accessibility, complexity and confidence of financial statements narrative content	21
Debate: A relational agenda for changing public administration research and practice	20
Debate: AI in public sector reporting—Where we stand and where we (should) head to	20
Assurance of the sustainability report of municipally-owned entities	19
Internal control as a tool to improve per diem accountability in local governments	19
Fostering accountability through digital transformation: leadership’s role in enhancing techno-work engagement in public sector	19
Debate: Embedding or expanding? Rethinking sustainability in public sector accounting education	19
Governing generative AI in public administration: Productivity, work redesign and reflective human–AI collaboration	18
Debate: Realizing the opportunities of system-wide audit reform	18
Debate: Let's abandon interviews	17
New development: Translating restorative practices into public sector organizations	16
Debate: English devolution and the elected mayor	15
Debate: Blood, Grenfell, Hillsborough, the Post Office and Windrush—the need for new public service codes	15
Understanding public sector accounting professionals’ intention to implement accrual accounting	15
Tools for accountability or politics? The USA’s state special revenue fund accounting and balances	14
Evaluating performance to improve management in Argentine public universities with desirable and undesirable indicators	14
Impact evaluation of the Brazilian Integrated Border Health System	14
Anticipating illiberalism: drivers of bureaucratic turnover intention	14

Debate: Dishing on performance budgeting—a new recipe for budgeting that legislators can digest	14
Who says what and why? The reception of IPSAS-based reform in the European Union	14
Debate: Synthetic empathy—How AI is redefining emotional labour in public encounters	14
New development: Rethinking public sector accounting systems by rediscovering their relational nature	13
Strategic public management for sustainable development: public value co-creation experiences	13
Debate: The (in)completeness of Whole of Government Accounts in accounting for democracy—A UK experience	12
Healthcare street level bureaucrats’ (SLBs’) delivery of public value: The next step	12
From demand-side to supply-side regulation of government consultants: Recent trends in three OECD countries	12
The effect of political budget cycle on local governments’ financial statements in a young democracy	12
Facilitating internal audit quality and improving the performance of medical clinics	12
Analysing cutback management strategies amidst the Covid 19 pandemic: Insights from Pennsylvania municipalities	11
Debate: Reflections on the IPSASB’s Exposure Draft (ED) 92—Tangible Natural Resources	11
Debate: Addressing the unexplained growth of consultancies in the public sector—unexplored avenues	11
Navigating timeliness: Decoupling in corporate external reporting by Indonesian state-owned enterprises (SOEs)	11
Buyer beware! How cognitive biases can influence the hiring of consultants by public servants	11
New development: E-government, transparency, and corruption in environmental sustainability policies—evidence from urbanized and energy-intensive economies	10
Debate: Public financial management and defence logistics under pressure—a comparison of Ukraine and Poland	10
New development: I chose to let the machine choose—the rise of ‘ AIcratism ’	10
Digital transformation of government, innovation resource reallocation, and urban resilience: The key elements needed to build an efficient and sustainable society	10
The impact of fiscal education on civic attitudes toward public finance: Evidence from South Korea	10
Citizens’ choice of government vendors: sector, trust, and information	10
Editorial: Gender budgeting—Insights from contemporary experiences	10
What is in the name? Distinguishing the role of financial, business and policy controllers	10
The effect of treating public services as commodities	10
Exploring value creation from an ecosystem perspective: A critical examination of social procurement policy	10
Financial governance and subcontracting in US defence firms: a predictive model for public accountability	10
Debate: Accounting information performativity and politicians’ use (or not)	9
E-governance and policy efforts advancing carbon neutrality and sustainability in European countries	9
Debate: Algorithmic bureaucracy in the age of AI—ChatGPT Gov, DeepSeek, and public administration	9
The impact of digital red tape on non-compliant behaviour: the moderating effect of infection risk	9
New development: Local corporate governance and the German Public Corporate Governance-Model Code for international support	9
Using different types of performance information: implications for hybrid professionals’ decision-making	9
New development: The paradox of ambitious intentions and poor outcomes of cutbacks on the government’s workforce	9
The vicious circle of ambiguity: how governance deters digital transformation in municipal conglomerates	9
New development: The shift of public sector auditing under the influence of institutional logics—the case of European Court of Auditors	9
Innovation as a robust response to crises in public healthcare organizations: Evidence from Italy	9
The impact of key audit matters (KAMs) on transparency and accountability in public sector auditing	9
Intelligent government: The impact and mechanism of government transparency driven by AI	8
Debate: Defence spending accountability and the SDGs amid geostrategic shifts	8
Debate: Remote audit—navigating the pros and cons	8
New development: Relational public services—reform and research agenda	8
Audit and financial reporting under austerity localism—the case of the Birmingham City Council ‘bankruptcy’	8
From commodification to entrepreneurialism: how commercial income is transforming the English NHS	8
New development: Too many absences—An empirical study of children missing from education in Nottingham	8
New development: Clinicians in management—past, present, future?	8
Debate: Whole of Government accounts and British think tanks	8
Her Majesty Queen Elizabeth II: the ultimate public servant	8
Modelling public sector accounting on private sector practices: the perspectives of practitioners in Polish local government	8
Debate: In contracts, we trust—managing risk in public contracts through a relational approach	7
Who is on the campus dance floor of sustainability reporting? The Spanish case	7

Debate: A public service fit for purpose	7
Digitalization and SDGs accounting: Evidence from the public healthcare sector	7
Debate: Accounting training for politicians—an alternative approach	7
Report: The European Accounting Association’s Public Sector Accounting Committee (ΕΑΑ PSAC)—Taking stock of its first year of activities	7
Financial management information systems, treasury single accounts, and expenditure budget credibility: a moderation-effect approach	7
New development: Loyalty to principle or politics—The US civil service under attack … but is it justified?	7
Debate: Can state and local governments harness AI towards SDG realization?	7
Budgetary responses by the USA to support Ukraine during and after the war	7
Governance solutions for municipally owned companies: practical insights from England and Canada	7
Doctors in leadership roles: consequences for quality and safety	7
New development: Red tape and digital accounting technology in the public sector	7
Readability versus obfuscation to fight corruption: evidence from Italian local governments	7
New development: Translating global standards in low-maturity contexts.A co-produced sustainability audit guide for public internal auditors	7
Debate: Speaking truth to power—Academic institutions as empirical backyards for understanding science–policy interface failures	7
Debate: What exactly is systems leadership?	7
Reading between the lines: An exploratory study on how graph distortions shape perceptions and use of performance information	7
Debate: Giving credence to SDG reporting—the role of supreme audit institutions	7
Contracting out social care services to for-profit and not-for-profit organizations in Italy: Social categorization and governance choices	7
Debate: An essential contribution - doctors in senior leadership	7
Reflections on being CIGAR Executive Board Chair	7
New development: Climate consulting and the transformation of climate governance	7
New development: E-government, open data and citizen participation for G20 sustainable development	6
Debate: Civil servants resist illiberalism in response to vignettes, and succumb in reality	6
Are SDGs being translated into accounting terms? Evidence from European cities	6
New development: Public service innovation	6
Debate: Popular reports lack standards—A path to also reporting on sustainability to citizens	6
Developing resilience interventions for emergency service responders—a view from the field	6
New development: Using counter accounting as a methodology in public accountability and management research	6
Budget transparency and fiscal soundness: Citizens’ political participation as a moderating factor	6
Civic crowdfunding for local governments: Trends and perspectives from a bibliometric analysis	6
Tackling grand challenges with digital innovation: The case of demographic shifts	6
Information use and preferences: Insights from Italian regional politicians	6
New development: So close, yet so far? Challenging the cost-savings assumption in environmental impact bonds	6
Editorial: Recruiting, training and retaining excellent public servants	6
Intra-governmental collaborative transformation in the UK: Paving the way forward	6
Social value—are we measuring up?	6
Debate: The future of public sector audit training	6
New development: Gender-responsive budgeting beyond institutionalization—challenges from the health sector	6
From co-creation to public value through collaborative platforms—the case of Norwegian kindergartens	6
Reactive disclosure under freedom of information: Organizational processes and institutional dynamics in an armed force	6
Heuristics of exchange legitimacy: Citizen reactions to ministerial use of performance data in a pandemic	6
Debate: The ‘transactional gaze’ and other lenses shaping and constraining the delivery of public services	6
New development: How politicians as intermediaries can increase the relevance and understandability of accounting information	6
Constraints on achieving strong horizontal accountability in a public sector context—A case study of refugee resettlement in New Zealand	6
Spatial inequalities in charitable fundraising and income generation for NHS acute trusts in England	6
Debate: Will the UK's diversity initiatives mirror US rollbacks?	6
New development: The ethics of accounting information manipulation in the political arena	6
Debate: Identity at risk? Unintended consequences of credit union progression	5
Sleepless for the family: The relationship between public employees’ family motivation and work stress	5
New development: Every thorn counts—The Baltic response to uncertainty and war in Ukraine	5
Debate: Better government for civil society	5
From draft to accounting standard: stakeholders’ views on heritage assets in the IPSASB’s due process	5
Toward a ‘shared administration’ approach: Do local governments walk the talk?	5
The effect of board gender diversity on financial and non-financial performance: evidence from Italian public universities	5
More than a compliance exercise? The case of consolidated financial accounts in Swedish municipalities	5
New development: Assurance on public sector sustainability reporting—time to be proactive	5
Are the SDGs embedded in university strategies and reporting practices? Analysing influencing factors	5
New development: Resilience without justice? How resilience agendas can drift nonprofits toward neutrality logics	5
New development: Implicit government debt in China—past, present and future	5
Bureaucracy at scale: profiling organizational attitudes in Türkiye’s Ministry of National Education	5
Sustainability reporting from the preparers’ perspective in locally-owned public enterprises	5
Informal practices and efficiency in public procurement	5
Addressing complexity and planning for the uncertain: local finances in wartime Ukraine	5
New development: Strategic planning in interesting times—From inter-crisis to intra-crisis responses	5
How public employees address the tensions between bureaucratization and de-bureaucratization: A relational approach in hiring	5
The political economy of digital government: How Silicon Valley firms drove conversion to data science and artificial intelligence in public management	5
Public value is in the eye of the beholder: stakeholder theory and ingroup bias	5
PMM CIGAR Annual Issue 2022, Public Money & Management, Vol. 42, No. 7 (October 2022)	5