Public Money & Management

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
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: English devolution and the elected mayor	12
Impact evaluation of the Brazilian Integrated Border Health System	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
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
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: 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: What exactly is systems leadership?	6
New development: So close, yet so far? Challenging the cost-savings assumption in environmental impact bonds	6
Debate: Accounting training for politicians—an alternative approach	6
Digitalization and SDGs accounting: Evidence from the public healthcare sector	6
New development: Ethical dilemmas and emotional labour—what can we learn from the shared Covid-19 crisis?	6
Reading between the lines: An exploratory study on how graph distortions shape perceptions and use of performance information	6
New development: Too many absences—An empirical study of children missing from education in Nottingham	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
System of choice promotes ethnically-profiled elderly care and older migrants’ use of elderly care: Evidence from Sweden’s three largest cities	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: Red tape and digital accounting technology in the public sector	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
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
Debate: A public service fit for purpose	6
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
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
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: 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
Human-made disasters in a decentralized context: How Czech municipalities are dealing with the Ukrainian crisis	4
Toward a ‘shared administration’ approach: Do local governments walk the talk?	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
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
Editorial: Public sector accounting current developments—insight, critique and transformative redefinitions	3
Content and process approach to the job demands-resources model of emotional labour: A conceptual model	3
Root influence on public sector audit committee effectiveness: revisiting methodological and theoretical research dimensions	3
Gendering digital education: A role model for public management	3
The principle of prudence in public sector accounting—a comparative analysis of cautious and asymmetric prudence	3
Examining the Covid 19 driven changes in public administration and their longevity: the case of Czechia	3
Negotiating the budget for evidence-informed policy-making: insights from a UK government department	3
The role of performance measurement and management systems in changing public organizations: An exploratory study	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
Evaluating commodification and commodifying evaluation	3
Top-down or bottom-up digital transformation? A comparison of institutional changes and outcomes	3

Are values driving consultants in public sector financial management advice?	3
NGO engagement in the creation of public service innovations: A configurational, explorative approach	3
Characterization and analysis of the supply network of the Brazilian national school feeding programme	3
Editorial: Learning from success and failure in action	3
New development: From principles to practice—advancing accrual-based accounting and sustainability reporting in Latin America	3
Struggling with consolidated financial statements: a circular view on local government dynamics	3
Developing a model of circular economy engagement for public sector organizations	3
New development: How working from home influences the governance of municipally owned corporations and affects the public interest	3
New development: In-house consulting—a critical appraisal	3
Meeting report: Public accountability and democracy in times of crisis—the CIGAR Network 2023 conference	3
Intensity and fragility of Czech participatory budgeting during the Covid 19 crisis	3
Extinction of central and local government accounting education: Self-reinforcing institutional processes—a Norwegian warning	3
Social impact measurement as a ‘public value guarantee’ in public–private partnerships? Evidence from a realist evaluation	3
Debate: Parliament’s quest to improve accounting information in the Netherlands	3
Editorial: The commodification of the public good—who wins and who loses?	3
The impact of healthcare board characteristics on NHS trust performance	3
Devolution within devolution? A SWOT analysis of introducing combined authorities to Scotland	3
New development: From blanket coverage to patchwork quilt—rethinking organizational responses to fraud in the National Health Service in England	3
Does the Civil Service Commission in Bangladesh map skills to align education, recruitment testing, and training?	3
New development: Public governance in the discursivity of the Brazilian government—a reflection on conceptual reduction	3
Debate: Supreme audit institutions aiding governments to drive and steer sustainable development	3
Management consultants and university futures: Academic capitalism and the capture of UK public higher education	3
Debate: Local audit parties are pulling in different directions	3
Debate: Accountability of municipally owned corporations—beyond principals and agents	3
Differential reporting in the public sector—financial reporting for small- and medium-sized entities	3
Debate: How to give university public sector accounting education the relevance it truly deserves	3
Bolstering resilience in a polycrisis scenario: A cross-country analysis on the role of IT	3
Debate: Can audit reduce information asymmetry? The case of English local government	3
Starting right: Identifying material sustainability impacts for public sector organizations	3
Overcoming ‘departmentalism’ to facilitate SDG achievement: evidence from Italian state universities	3
Gender-responsive budgeting within the medium-term budgetary framework in Bangladesh	3
Theme: Politicians’ use of accounting informationEditorial: Unraveling politicians’ use and non-use of accounting information	3
Debate: Extending the literature on accounting information manipulation	3
Editorial: An international vision for local public audit	3
Debate: Consulting firms, institutional corruption and the hollow state	3
Watching the neighbours: gender budgeting in Scotland and Wales	3
New development: Ten years of consolidated accounts in the United Kingdom public sector—taking stock	3
Value-led participatory design approach for improving public health clinic services	3
New development: Accounting for human-made disasters—comparative analysis of the support to Ukraine in times of war	3
‘While you’re there, can you just … ’ The emotional labour of role extending in public services	3
Politically-driven public administration or co-creation? On the possibility of modernizing public services in rural Hungary	3
Debate: If politicians hardly care about performance information (in the annual budget), who cares about performance and when?	3
New development: A strategic re-set—Sustaining public service well-being	3
When innovation comes to town—the institutional logics driving change in municipalities	3
Debate: Improving communication effectiveness or wasting taxpayers’ money? The use of social media influencers in public organizations	3
Municipally owned corporations and autonomy in centralized states—A comparative analysis of Turkey and Israel	3
New development: Green budgeting—integrating environmental goals into the resource allocation process	2
Debate: Two steps forward, one step back, on the way to effective public financial management	2
Designing public financial management systems: exploring the use of chatbot-assisted case studies	2
New development: Government accounting reforms in southern Africa—lessons from Malawi	2
Debate: Can gender mainstreaming overcome the weaknesses of gender budgeting?	2
Debate: Financial reporting for heritage in the public sector—the views of the IPSASB	2
Debate: Will AI affect the transparency and accountability of public sector accounting?	2
Different sustainability endgames: Institutional logics in the performance management of local governments	2
Debate: From financials to societal wellbeing—expanding the scope of public sector climate reporting to advance the SDGs’ agenda	2
Debate: Peer reviews at the crossroads—‘To AI or not to AI?’	2
New development: The commodification of social security medical assessments—academic analysis and practitioner experience	2
Voluntary adoption of the International Standards on Auditing (ISA) in local government audits—empirical evidence from Finland	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
Switching on and off the management accounting system in a public higher education institution	2
Managing the impact of workplace trauma for Australian first responders: Harmonizing policy and practice	2
Debate: The role of intermediaries between demand and supply of performance information—the missing link?	2
Integrating sustainability into local government strategy: a configurational analysis on the role of administrative capacity	2
Debate: Researching in challenging times—adapting and enhancing public sector accounting practices	2
Multi-level governance of grant programmes. The case of Cohesion and External Action in the European Union	2
Healthcare budgeting for cyclicality: Structured literature review of accounting, public administration and ­­­health management	2
New development: Is it time for New Public Service Bargain?	2
Debate: Towards accountability in the village enterprise accounting system	2
Debate: Public audit to the rescue of Britain!	2
The effect of contract- and network management on performance and innovation in infrastructure projects	2
The capacities of local government in early response to Covid 19: Evidence from South Korea	2
Debate: Strategic uncertainty in central bank communication and policy—A madman theory approach	2
New development : Income and gender equality, Spanish spending reviews and public values	2
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
Correction	2
Co-creation as social innovation: including ‘hard-to-reach’ groups in public service delivery	2
Assessing the stakeholders’ responses in public discussions of IPSASB standards from a cultural perspective	2
Enhancing audit quality through research-based practices: a comparative study of China and Indonesia	2
Public sector readiness for value co-creation: the diffusion of a governance innovation	2
The impact of International Public Sector Accounting Standards on economic policy uncertainty	2
Debate: Place-based public service ecosystems and the performance of local public services	2
Is water management really transparent? A comparative analysis of ESG reporting of Andalusian publicly-owned enterprises	2
Impact of strategic management on the performance of public institutions: empirical evidence from development agencies	2
New development: Mitigating and negotiating the co-creation of dis/value—Elinor Ostrom’s design principles and co-creating public value	2
Debate: Public debt in Bangladesh—how stressful is it for the government?	2
Debate: Austria and Germany—diametrically-opposed approaches to gender budgeting	2
Determining the drivers of earnings management among municipal enterprises: Evidence from Germany	2
Are credit rating agencies users of government accounting information? Evidence from the sovereign rating process	2
Selective application of the accrual principle in the construction of government finance statistics: EU evidence	2
New development: Value destruction in public service delivery—a process model and its implications	2
Substantive versus symbolic paths in SDG disclosure via social media: evidence from Italian local governments	2
Debate: Solving supply shortages and delays in a challenged local public audit system	2
New development: The elephant in the room—Cultural participation for well-being	2
New development: Digital social care—the ‘high-tech and low-touch’ transformation in public services	2