Public Money & Management

Article	Citations
Debate: Training for public audit	42
The role of participatory arts within co-creation/social innovation	33
Transportation and coproduction: looking for vulnerabilities to boost and enhance co-assessment	29
Irish local government accounts—general accessibility, complexity and confidence of financial statements narrative content	28
Fostering accountability through digital transformation: leadership’s role in enhancing techno-work engagement in public sector	25
Debate: Which private sector management knowledges may be useful in current public sector management education programmes and why?	23
Antecedents and use of cost accounting systems in Dutch executive agencies	23
Assurance of the sustainability report of municipally-owned entities	21
Debate: A relational agenda for changing public administration research and practice	21
Debt as a motivation for earnings management by Portuguese municipalities?	19
Finding triggers for training transfer: evidence from the National Human Resource Development Institute in Korea	18
New development: Understanding the relationship between public sector consulting and public value destruction—An epistemic learning perspective	17
Policy control as an alternative approach to performance-based budgeting (PBB) to strengthen the link between policy and financial means	16
Does accrual information impact municipal bond prices? Evidence from Japan using AI	16
Debate: Realizing the opportunities of system-wide audit reform	15
Debate: Let's abandon interviews	14
Strategic public management for sustainable development: public value co-creation experiences	14
The effect of political budget cycle on local governments’ financial statements in a young democracy	14
Debate: Dishing on performance budgeting—a new recipe for budgeting that legislators can digest	14
Debate: Blood, Grenfell, Hillsborough, the Post Office and Windrush—the need for new public service codes	14
Debate: English devolution and the elected mayor	14
New development: Rethinking public sector accounting systems by rediscovering their relational nature	13
New development: Translating restorative practices into public sector organizations	13
Supporting co-creation processes through modelling	13
Impact evaluation of the Brazilian Integrated Border Health System	13

New development: The behavioural effects of risk management in higher education	12
Analysing cutback management strategies amidst the Covid 19 pandemic: Insights from Pennsylvania municipalities	12
Buyer beware! How cognitive biases can influence the hiring of consultants by public servants	12
New development: Policy learning and public management—a match made in crisis	12
Facilitating internal audit quality and improving the performance of medical clinics	12
Rethinking the way a public university does business	11
How far can mandatory requirements drive increased levels of disclosure?	11
Editorial: Gender budgeting—Insights from contemporary experiences	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
The effect of treating public services as commodities	11
From demand-side to supply-side regulation of government consultants: Recent trends in three OECD countries	10
Exploring value creation from an ecosystem perspective: A critical examination of social procurement policy	10
Participatory budgeting—The ultimate way to co-create services for social innovation?	9
The impact of digital red tape on non-compliant behaviour: the moderating effect of infection risk	9
Land management innovation and sustainability in Victoria, Australia—a longitudinal view	9
Debate: The (in)completeness of Whole of Government Accounts in accounting for democracy—A UK experience	9
Debate: Accounting information performativity and politicians’ use (or not)	9
New development: The shift of public sector auditing under the influence of institutional logics—the case of European Court of Auditors	9
Debate: How to tell stories about government success	9
The vicious circle of ambiguity: how governance deters digital transformation in municipal conglomerates	9
New development: Local corporate governance and the German Public Corporate Governance-Model Code for international support	9
New development: The paradox of ambitious intentions and poor outcomes of cutbacks on the government’s workforce	8
Using different types of performance information: implications for hybrid professionals’ decision-making	8
The unintended consequences of co-creation in public services—the role of professionals and of civil society organizations	8
Innovation as a robust response to crises in public healthcare organizations: Evidence from Italy	8
Assessing public spending efficiency in South East European countries—a data envelopment analysis (DEA) approach	8
Public sector accounting education: A structured literature review	8
Wellbeing gender budgeting to localize the UN SDGs: examples from Turkey	8
Audit and financial reporting under austerity localism—the case of the Birmingham City Council ‘bankruptcy’	8
Intelligent government: The impact and mechanism of government transparency driven by AI	8
E-governance and policy efforts advancing carbon neutrality and sustainability in European countries	8
New development: Relational public services—reform and research agenda	8
Earnings management in public hospitals: The case of Greek state-owned hospitals	8
New development: Clinicians in management—past, present, future?	8
Value-for-money and the small charity	7
Debate: Remote audit—navigating the pros and cons	7
Debate: Can state and local governments harness AI towards SDG realization?	7
Implementing new funding and governance structures in Scottish schools: associated social risks	7
New development: Ethical dilemmas and emotional labour—what can we learn from the shared Covid-19 crisis?	7
Governance solutions for municipally owned companies: practical insights from England and Canada	7
Debate: What exactly is systems leadership?	7
From commodification to entrepreneurialism: how commercial income is transforming the English NHS	7
Her Majesty Queen Elizabeth II: the ultimate public servant	7
New development: Loyalty to principle or politics—The US civil service under attack … but is it justified?	7
New development: Red tape and digital accounting technology in the public sector	7
Debate: Whole of Government accounts and British think tanks	7
Doctors in leadership roles: consequences for quality and safety	6
Modelling public sector accounting on private sector practices: the perspectives of practitioners in Polish local government	6
New development: Climate consulting and the transformation of climate governance	6

Enhancing public service innovation through value co-creation: Capacity building and the ‘innovative imagination’	6
Debate: The ‘transactional gaze’ and other lenses shaping and constraining the delivery of public services	6
Social enterprise in prisons: enabling innovation and co-creation	6
Civic crowdfunding for local governments: Trends and perspectives from a bibliometric analysis	6
Reading between the lines: An exploratory study on how graph distortions shape perceptions and use of performance information	6
Debate: A public service fit for purpose	6
Budgetary responses by the USA to support Ukraine during and after the war	6
Politicians’ use of performance information in the budget process	6
Who is on the campus dance floor of sustainability reporting? The Spanish case	6
Readability versus obfuscation to fight corruption: evidence from Italian local governments	6
Imagining grim stories to reduce redundant deliberation in critical incident decision-making	6
Digitalization and SDGs accounting: Evidence from the public healthcare sector	6
Debate: Giving credence to SDG reporting—the role of supreme audit institutions	6
Debate: In contracts, we trust—managing risk in public contracts through a relational approach	6
Contracting out social care services to for-profit and not-for-profit organizations in Italy: Social categorization and governance choices	6
Debate: An essential contribution - doctors in senior leadership	6
Reflections on being CIGAR Executive Board Chair	6
New development: Assurance on public sector sustainability reporting—time to be proactive	5
Sleepless for the family: The relationship between public employees’ family motivation and work stress	5
Constraints on achieving strong horizontal accountability in a public sector context—A case study of refugee resettlement in New Zealand	5
System of choice promotes ethnically-profiled elderly care and older migrants’ use of elderly care: Evidence from Sweden’s three largest cities	5
Debate: Accounting training for politicians—an alternative approach	5
Developing resilience interventions for emergency service responders—a view from the field	5
New development: The ethics of accounting information manipulation in the political arena	5
Debate: Popular reports lack standards—A path to also reporting on sustainability to citizens	5
Debate: The future of public sector audit training	5
Debate: Will the UK's diversity initiatives mirror US rollbacks?	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
New development: Public service innovation	5
Heuristics of exchange legitimacy: Citizen reactions to ministerial use of performance data in a pandemic	5
Budget transparency and fiscal soundness: Citizens’ political participation as a moderating factor	5
New development: Gender-responsive budgeting beyond institutionalization—challenges from the health sector	5
New development: Every thorn counts—The Baltic response to uncertainty and war in Ukraine	5
Addressing complexity and planning for the uncertain: local finances in wartime Ukraine	5
New development: So close, yet so far? Challenging the cost-savings assumption in environmental impact bonds	5
New development: Bridging the gap—analysis of required competencies for management accountants in the public sector	5
Determinants of public transparency: A study in Brazilian local governments	5
Editorial: Recruiting, training and retaining excellent public servants	5
Drivers of reform implementation in local government: a qualitative comparative analysis	4
More than a compliance exercise? The case of consolidated financial accounts in Swedish municipalities	4
New development: In-house consulting—a critical appraisal	4
Public leadership meta-skills in the 2020s	4
Differential reporting in the public sector—financial reporting for small- and medium-sized entities	4
Sustainability reporting from the preparers’ perspective in locally-owned public enterprises	4
Re-humanizing the system—how storytelling can be used to bridge the divide between services and citizens	4
Debate: The preservation of police force records for future research—Why it is important, what is failing and lessons that can be learned	4
New development: Implicit government debt in China—past, present and future	4
Empowering first-line managers as change leaders towards co-creation culture: the role of facilitated sensemaking	4
Editorial: Management accounting and risk management—research and reflections	4
Risk disclosure practices: Does institutional imperative matter?	4
Human-made disasters in a decentralized context: How Czech municipalities are dealing with the Ukrainian crisis	4
Debate: How to give university public sector accounting education the relevance it truly deserves	4
New development: Great expectations—whole of government accounting: An Australian perspective of its adoption, development and future use in the current environment	4
Developing a model of circular economy engagement for public sector organizations	4
Gender responsive budgeting: The case of Croatia	4
Political budget cycle and unfunded pension liabilities in states in the USA	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: Management control for emergent risks in the public sector—a levers of control perspective	4
Are the SDGs embedded in university strategies and reporting practices? Analysing influencing factors	4
New development: A ‘journey of personal and professional emotions’—emergency ambulance professionals during Covid-19	4
New development: Using counter accounting as a methodology in public accountability and management research	4
Informal practices and efficiency in public procurement	4
New development: Do accounting and asset management at governments evolve together?	4
Debate: Improving communication effectiveness or wasting taxpayers’ money? The use of social media influencers in public organizations	4
Are values driving consultants in public sector financial management advice?	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
The effect of board gender diversity on financial and non-financial performance: evidence from Italian public universities	4
New development: Strategic planning in interesting times—From inter-crisis to intra-crisis responses	4
Toward a ‘shared administration’ approach: Do local governments walk the talk?	4
Clinicians’ informal acquisition of accounting literacy in UK clinical commissioning groups	4
Spatial inequalities in charitable fundraising and income generation for NHS acute trusts in England	4
New development: How working from home influences the governance of municipally owned corporations and affects the public interest	3
When innovation comes to town—the institutional logics driving change in municipalities	3
Editorial: Learning from success and failure in action	3
New development: Whither the strategic direction of public audit in an era of the ‘new normal’?	3
Foreword: 2021 CIGAR annual issue	3
Overcoming ‘departmentalism’ to facilitate SDG achievement: evidence from Italian state universities	3
Does the Civil Service Commission in Bangladesh map skills to align education, recruitment testing, and training?	3

Designing learning success and avoiding learning failure through learning analytics: the case of policing in England and Wales	3
Social impact measurement as a ‘public value guarantee’ in public–private partnerships? Evidence from a realist evaluation	3
New development: A strategic re-set—Sustaining public service well-being	3
Intensity and fragility of Czech participatory budgeting during the Covid 19 crisis	3
Innovation, exnovation and intelligent failure	3
Debate: Local audit parties are pulling in different directions	3
Debate: Supreme audit institutions aiding governments to drive and steer sustainable development	3
Value-led participatory design approach for improving public health clinic services	3
‘While you’re there, can you just … ’ The emotional labour of role extending in public services	3
Starting right: Identifying material sustainability impacts for public sector organizations	3
Debate: Can audit reduce information asymmetry? The case of English local government	3
Impacts of the Covid-19 pandemic on the audit of local government financial statements: experience from Indonesia	3
Municipally owned corporations and autonomy in centralized states—A comparative analysis of Turkey and Israel	3
The role of performance measurement and management systems in changing public organizations: An exploratory study	3
Debate: If politicians hardly care about performance information (in the annual budget), who cares about performance and when?	3
Content and process approach to the job demands-resources model of emotional labour: A conceptual model	3
New development: Accounting for human-made disasters—comparative analysis of the support to Ukraine in times of war	3
Gendering digital education: A role model for public management	3
Debate: Unlocking AI’s potential for the public sector	3
Debate: Consulting firms, institutional corruption and the hollow state	3
Gender-responsive budgeting within the medium-term budgetary framework in Bangladesh	3
Debate: Extending the literature on accounting information manipulation	3
Editorial: The commodification of the public good—who wins and who loses?	3
NGO engagement in the creation of public service innovations: A configurational, explorative approach	3
Does financial sustainability affect local resident satisfaction? The case of the Victorian local government system	3
Bolstering resilience in a polycrisis scenario: A cross-country analysis on the role of IT	3
Root influence on public sector audit committee effectiveness: revisiting methodological and theoretical research dimensions	3
Negotiating the budget for evidence-informed policy-making: insights from a UK government department	3
Debate: Accountability of municipally owned corporations—beyond principals and agents	3
Evaluating commodification and commodifying evaluation	3
New development: Ten years of consolidated accounts in the United Kingdom public sector—taking stock	3
Politically-driven public administration or co-creation? On the possibility of modernizing public services in rural Hungary	3
The consequences of the temporary employment of project managers for public innovation: An analysis of EU projects in Finland	3
New development: Public sector accounting education for users—embedding eLearning and technology in teaching	3
Characterization and analysis of the supply network of the Brazilian national school feeding programme	3
Meeting report: Public accountability and democracy in times of crisis—the CIGAR Network 2023 conference	3
Editorial: Public sector accounting current developments—insight, critique and transformative redefinitions	3
New development: The limits of business accounting in the public sector context—the case of concessionary leases and right-of-use assets in-kind	2
Debate: Expanding research on politicians’ data use	2
Editorial: An international vision for local public audit	2
New development: Citizen science—discovering (new) solutions to wicked problems	2
Debate: Parliament’s quest to improve accounting information in the Netherlands	2
Debate: Public audit to the rescue of Britain!	2
Designing public financial management systems: exploring the use of chatbot-assisted case studies	2
The capacities of local government in early response to Covid 19: Evidence from South Korea	2
Debate: The role of intermediaries between demand and supply of performance information—the missing link?	2
New development : Income and gender equality, Spanish spending reviews and public values	2
Debate: Towards accountability in the village enterprise accounting system	2
New development: Government accounting reforms in southern Africa—lessons from Malawi	2
The emotive power of accounts during war time	2
The impact of institutional pressure and resource provision on reforms for performance-based budgeting: empirical evidence from China	2
Substantive versus symbolic paths in SDG disclosure via social media: evidence from Italian local governments	2
New development: Is it time for New Public Service Bargain?	2
Management consultants and university futures: Academic capitalism and the capture of UK public higher education	2
Assessing the stakeholders’ responses in public discussions of IPSASB standards from a cultural perspective	2
Watching the neighbours: gender budgeting in Scotland and Wales	2
Debate: Place-based public service ecosystems and the performance of local public services	2
The impact of healthcare board characteristics on NHS trust performance	2
Debate: Can gender mainstreaming overcome the weaknesses of gender budgeting?	2
Voluntary adoption of the International Standards on Auditing (ISA) in local government audits—empirical evidence from Finland	2
Debate: When our bodies and minds rebel	2
New development: Green budgeting—integrating environmental goals into the resource allocation process	2
Correction	2
Debate: From financials to societal wellbeing—expanding the scope of public sector climate reporting to advance the SDGs’ agenda	2
Debate: Austria and Germany—diametrically-opposed approaches to gender budgeting	2
Public sector readiness for value co-creation: the diffusion of a governance innovation	2
Debate: Local public audit in England	2
Public aspects of public manager training, education and development	2
Debate: Two steps forward, one step back, on the way to effective public financial management	2
Extinction of central and local government accounting education: Self-reinforcing institutional processes—a Norwegian warning	2
New development: The implementation (gap) of senior civil service recruitment reform—a matter of organizational size?	2
Innovations in Indian public administration	2
Debate: Financial reporting for heritage in the public sector—the views of the IPSASB	2
New development: Public governance in the discursivity of the Brazilian government—a reflection on conceptual reduction	2
New development: Digital social care—the ‘high-tech and low-touch’ transformation in public services	2
Top-down or bottom-up digital transformation? A comparison of institutional changes and outcomes	2
Different sustainability endgames: Institutional logics in the performance management of local governments	2
Government accounting literacy as an attribute of smart citizenship	2
Strategic management of social responsibilities: a mixed methods study of US universities	2
New development: Understanding the statement of accounts—the use of financial information in UK local authorities	2
The impact of International Public Sector Accounting Standards on economic policy uncertainty	2
Debate: Climate change, environmental challenges, sustainable development goals and the relevance of accounting	2
Are credit rating agencies users of government accounting information? Evidence from the sovereign rating process	2
Multi-level governance of grant programmes. The case of Cohesion and External Action in the European Union	2
Debate: Solving supply shortages and delays in a challenged local public audit system	2
New development: Value destruction in public service delivery—a process model and its implications	2
Is water management really transparent? A comparative analysis of ESG reporting of Andalusian publicly-owned enterprises	2
Selective application of the accrual principle in the construction of government finance statistics: EU evidence	2
Debate: Researching in challenging times—adapting and enhancing public sector accounting practices	2
Debate: Politicians' use of accounting information—the myth of rationality	2
Social identity and IPSAS adoption: cross-national evidence	2
New development: From blanket coverage to patchwork quilt—rethinking organizational responses to fraud in the National Health Service in England	2
Roles and user characteristics as driving forces of information use in the Dutch parliament	2
Debate: ‘Hyper lean’ post managerialism: exploring the impact of the ‘Trojan Horse’ effect of Covid 19 in decimating resourcing of the public sector workforce	2
Switching on and off the management accounting system in a public higher education institution	2