Public Money & Management

Article	Citations
Debate: Training for public audit	61
The role of participatory arts within co-creation/social innovation	38
Transportation and coproduction: looking for vulnerabilities to boost and enhance co-assessment	32
Irish local government accounts—general accessibility, complexity and confidence of financial statements narrative content	28
Antecedents and use of cost accounting systems in Dutch executive agencies	26
Debate: A relational agenda for changing public administration research and practice	22
Debate: Which private sector management knowledges may be useful in current public sector management education programmes and why?	21
Policy control as an alternative approach to performance-based budgeting (PBB) to strengthen the link between policy and financial means	19
Assurance of the sustainability report of municipally-owned entities	19
Debt as a motivation for earnings management by Portuguese municipalities?	18
New development: Understanding the relationship between public sector consulting and public value destruction—An epistemic learning perspective	18
Finding triggers for training transfer: evidence from the National Human Resource Development Institute in Korea	18
Does accrual information impact municipal bond prices? Evidence from Japan using AI	16
Fostering accountability through digital transformation: leadership’s role in enhancing techno-work engagement in public sector	15
Debate: Realizing the opportunities of system-wide audit reform	14
Debate: English devolution and the elected mayor	14
Debate: Accounting for emotions—the quest for authenticity	14
New development: Translating restorative practices into public sector organizations	14
Strategic public management for sustainable development: public value co-creation experiences	14
Debate: Let's abandon interviews	13
Debate: Dishing on performance budgeting—a new recipe for budgeting that legislators can digest	13
Debate: Blood, Grenfell, Hillsborough, the Post Office and Windrush—the need for new public service codes	13
New development: Rethinking public sector accounting systems by rediscovering their relational nature	12
Impact evaluation of the Brazilian Integrated Border Health System	12
Analysing cutback management strategies amidst the Covid 19 pandemic: Insights from Pennsylvania municipalities	12

New development: Policy learning and public management—a match made in crisis	12
The effect of political budget cycle on local governments’ financial statements in a young democracy	12
New development: The behavioural effects of risk management in higher education	12
Supporting co-creation processes through modelling	12
Facilitating internal audit quality and improving the performance of medical clinics	11
The effect of treating public services as commodities	11
Crime, violence and stress in the emergency services work: military police in southern Brazil	11
Buyer beware! How cognitive biases can influence the hiring of consultants by public servants	11
How far can mandatory requirements drive increased levels of disclosure?	10
Editorial: Gender budgeting—Insights from contemporary experiences	10
Rethinking the way a public university does business	10
Navigating timeliness: Decoupling in corporate external reporting by Indonesian state-owned enterprises (SOEs)	10
Debate: Addressing the unexplained growth of consultancies in the public sector—unexplored avenues	10
Exploring value creation from an ecosystem perspective: A critical examination of social procurement policy	9
Participatory budgeting—The ultimate way to co-create services for social innovation?	9
The vicious circle of ambiguity: how governance deters digital transformation in municipal conglomerates	9
Debate: How to tell stories about government success	9
Debate: The (in)completeness of Whole of Government Accounts in accounting for democracy—A UK experience	9
E-governance and policy efforts advancing carbon neutrality and sustainability in European countries	9
From demand-side to supply-side regulation of government consultants: Recent trends in three OECD countries	9
The impact of digital red tape on non-compliant behaviour: the moderating effect of infection risk	9
Public sector accounting education: A structured literature review	9
Post-NPM gender accounting—can public value management enhance gender mainstreaming?	8
Land management innovation and sustainability in Victoria, Australia—a longitudinal view	8
New development: The shift of public sector auditing under the influence of institutional logics—the case of European Court of Auditors	8
From commodification to entrepreneurialism: how commercial income is transforming the English NHS	8
Debate: Accounting information performativity and politicians’ use (or not)	8
New development: Local corporate governance and the German Public Corporate Governance-Model Code for international support	8
Audit and financial reporting under austerity localism—the case of the Birmingham City Council ‘bankruptcy’	8
New development: Relational public services—reform and research agenda	8
Wellbeing gender budgeting to localize the UN SDGs: examples from Turkey	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
Earnings management in public hospitals: The case of Greek state-owned hospitals	7
Debate: Whole of Government accounts and British think tanks	7
Her Majesty Queen Elizabeth II: the ultimate public servant	7
Implementing new funding and governance structures in Scottish schools: associated social risks	7
Intelligent government: The impact and mechanism of government transparency driven by AI	7
Imagining grim stories to reduce redundant deliberation in critical incident decision-making	7
New development: Clinicians in management—past, present, future?	7
New development: The paradox of ambitious intentions and poor outcomes of cutbacks on the government’s workforce	7
Value-for-money and the small charity	7
New development: Ethical dilemmas and emotional labour—what can we learn from the shared Covid-19 crisis?	7
Editorial: Impact through relevance	6
New development: Loyalty to principle or politics—The US civil service under attack … but is it justified?	6
Contracting out social care services to for-profit and not-for-profit organizations in Italy: Social categorization and governance choices	6
New development: Climate consulting and the transformation of climate governance	6
Governance solutions for municipally owned companies: practical insights from England and Canada	6
Budgetary responses by the USA to support Ukraine during and after the war	6

Modelling public sector accounting on private sector practices: the perspectives of practitioners in Polish local government	6
Politicians’ use of performance information in the budget process	6
Doctors in leadership roles: consequences for quality and safety	6
New development: Red tape and digital accounting technology in the public sector	6
Enhancing public service innovation through value co-creation: Capacity building and the ‘innovative imagination’	6
Digitalization and SDGs accounting: Evidence from the public healthcare sector	6
Debate: A public service fit for purpose	6
Reading between the lines: An exploratory study on how graph distortions shape perceptions and use of performance information	6
Debate: What exactly is systems leadership?	6
Debate: Remote audit—navigating the pros and cons	6
Debate: In contracts, we trust—managing risk in public contracts through a relational approach	6
Debate: The ‘transactional gaze’ and other lenses shaping and constraining the delivery of public services	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
From co-creation to public value through collaborative platforms—the case of Norwegian kindergartens	5
Heuristics of exchange legitimacy: Citizen reactions to ministerial use of performance data in a pandemic	5
Readability versus obfuscation to fight corruption: evidence from Italian local governments	5
Who is on the campus dance floor of sustainability reporting? The Spanish case	5
Civic crowdfunding for local governments: Trends and perspectives from a bibliometric analysis	5
Reflections on being CIGAR Executive Board Chair	5
Debate: The future of public sector audit training	5
Developing resilience interventions for emergency service responders—a view from the field	5
Digital transformation going local: implementation, impacts and constraints from a German perspective	5
Social enterprise in prisons: enabling innovation and co-creation	5
New development: Public service innovation	5
Debate: An essential contribution - doctors in senior leadership	5
Debate: Accounting training for politicians—an alternative approach	5
Gender budgeting in Slovenia—approaches, achievements, and complexities	5
Budget transparency and fiscal soundness: Citizens’ political participation as a moderating factor	5
Are SDGs being translated into accounting terms? Evidence from European cities	5
System of choice promotes ethnically-profiled elderly care and older migrants’ use of elderly care: Evidence from Sweden’s three largest cities	5
New development: Using counter accounting as a methodology in public accountability and management research	4
Constraints on achieving strong horizontal accountability in a public sector context—A case study of refugee resettlement in New Zealand	4
New development: A ‘journey of personal and professional emotions’—emergency ambulance professionals during Covid-19	4
Data, trust, democracy and Covid-19: the first parliamentary assessment of the UK government’s approach to data during the pandemic	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
More than a compliance exercise? The case of consolidated financial accounts in Swedish municipalities	4
Public value is in the eye of the beholder: stakeholder theory and ingroup bias	4
Drivers of reform implementation in local government: a qualitative comparative analysis	4
New development: Diversification of the Cour des comptes’ activities—a necessary modernization or an identity evolution?	4
New development: Assurance on public sector sustainability reporting—time to be proactive	4
New development: The ethics of accounting information manipulation in the political arena	4
Addressing complexity and planning for the uncertain: local finances in wartime Ukraine	4
Empowering first-line managers as change leaders towards co-creation culture: the role of facilitated sensemaking	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: Implicit government debt in China—past, present and future	4
PMM CIGAR Annual Issue 2022, Public Money & Management, Vol. 42, No. 7 (October 2022)	4
Political budget cycle and unfunded pension liabilities in states in the USA	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
Re-humanizing the system—how storytelling can be used to bridge the divide between services and citizens	4
Are the SDGs embedded in university strategies and reporting practices? Analysing influencing factors	4
New development: Do accounting and asset management at governments evolve together?	4
Sleepless for the family: The relationship between public employees’ family motivation and work stress	4
Spatial inequalities in charitable fundraising and income generation for NHS acute trusts in England	4
Debate: Will the UK's diversity initiatives mirror US rollbacks?	4
New development: Management control for emergent risks in the public sector—a levers of control perspective	4
New development: Every thorn counts—The Baltic response to uncertainty and war in Ukraine	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
Informal practices and efficiency in public procurement	4
The effect of board gender diversity on financial and non-financial performance: evidence from Italian public universities	4
Risk disclosure practices: Does institutional imperative matter?	4
New development: Strategic planning in interesting times—From inter-crisis to intra-crisis responses	4
Gender responsive budgeting: The case of Croatia	4
Clinicians’ informal acquisition of accounting literacy in UK clinical commissioning groups	4
Editorial: Management accounting and risk management—research and reflections	4
Designing learning success and avoiding learning failure through learning analytics: the case of policing in England and Wales	3
Editorial: Public sector accounting current developments—insight, critique and transformative redefinitions	3
Debate: If politicians hardly care about performance information (in the annual budget), who cares about performance and when?	3
New development: Whither the strategic direction of public audit in an era of the ‘new normal’?	3
Debate: Local audit parties are pulling in different directions	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
Intensity and fragility of Czech participatory budgeting during the Covid 19 crisis	3
Social impact measurement as a ‘public value guarantee’ in public–private partnerships? Evidence from a realist evaluation	3
Debate: Extending the literature on accounting information manipulation	3
Debate: Improving communication effectiveness or wasting taxpayers’ money? The use of social media influencers in public organizations	3
Foreword: 2021 CIGAR annual issue	3

Are values driving consultants in public sector financial management advice?	3
New development: Great expectations—whole of government accounting: An Australian perspective of its adoption, development and future use in the current environment	3
Gendering digital education: A role model for public management	3
Overcoming ‘departmentalism’ to facilitate SDG achievement: evidence from Italian state universities	3
Politically-driven public administration or co-creation? On the possibility of modernizing public services in rural Hungary	3
Does financial sustainability affect local resident satisfaction? The case of the Victorian local government system	3
Impacts of the Covid-19 pandemic on the audit of local government financial statements: experience from Indonesia	3
Characterization and analysis of the supply network of the Brazilian national school feeding programme	3
Bolstering resilience in a polycrisis scenario: A cross-country analysis on the role of IT	3
Debate: Supreme audit institutions aiding governments to drive and steer sustainable development	3
Gender-responsive budgeting within the medium-term budgetary framework in Bangladesh	3
New development: Ten years of consolidated accounts in the United Kingdom public sector—taking stock	3
Innovation, exnovation and intelligent failure	3
New development: Public sector accounting education for users—embedding eLearning and technology in teaching	3
Public leadership meta-skills in the 2020s	3
Developing a model of circular economy engagement for public sector organizations	3
Debate: Unlocking AI’s potential for the public sector	3
Evaluating commodification and commodifying evaluation	3
Editorial: Learning from success and failure in action	3
Root influence on public sector audit committee effectiveness: revisiting methodological and theoretical research dimensions	3
Content and process approach to the job demands-resources model of emotional labour: A conceptual model	3
Editorial: The commodification of the public good—who wins and who loses?	3
Municipally owned corporations and autonomy in centralized states—A comparative analysis of Turkey and Israel	3
Debate: Consulting firms, institutional corruption and the hollow state	3
New development: Accounting for human-made disasters—comparative analysis of the support to Ukraine in times of war	3
The role of performance measurement and management systems in changing public organizations: An exploratory study	3
Does the Civil Service Commission in Bangladesh map skills to align education, recruitment testing, and training?	3
New development: A strategic re-set—Sustaining public service well-being	3
Debate: How to give university public sector accounting education the relevance it truly deserves	3
New development: In-house consulting—a critical appraisal	3
The consequences of the temporary employment of project managers for public innovation: An analysis of EU projects in Finland	3
Debate: AI as a framework for public service innovation	2
Management consultants and university futures: Academic capitalism and the capture of UK public higher education	2
Debate: Whether and how public innovations create value	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
Debate: Expanding research on politicians’ data use	2
New development: From blanket coverage to patchwork quilt—rethinking organizational responses to fraud in the National Health Service in England	2
Debate: Local public audit in England	2
The emotive power of accounts during war time	2
Extinction of central and local government accounting education: Self-reinforcing institutional processes—a Norwegian warning	2
The capacities of local government in early response to Covid 19: Evidence from South Korea	2
Substantive versus symbolic paths in SDG disclosure via social media: evidence from Italian local governments	2
Switching on and off the management accounting system in a public higher education institution	2
Editorial: An international vision for local public audit	2
Debate: The role of intermediaries between demand and supply of performance information—the missing link?	2
Government accounting literacy as an attribute of smart citizenship	2
Debate: Researching in challenging times—adapting and enhancing public sector accounting practices	2
Managing the unmeasurable: Developing a new performance management framework for the voluntary sector	2
Assessing the stakeholders’ responses in public discussions of IPSASB standards from a cultural perspective	2
‘While you’re there, can you just … ’ The emotional labour of role extending in public services	2
Strategic management of social responsibilities: a mixed methods study of US universities	2
Top-down or bottom-up digital transformation? A comparison of institutional changes and outcomes	2
New development: Mitigating disvalue through a material understanding of public value co-creation	2
The effect of contract- and network management on performance and innovation in infrastructure projects	2
Value-led participatory design approach for improving public health clinic services	2
Multi-level governance of grant programmes. The case of Cohesion and External Action in the European Union	2
Watching the neighbours: gender budgeting in Scotland and Wales	2
The impact of International Public Sector Accounting Standards on economic policy uncertainty	2
Debate: Peer reviews at the crossroads—‘To AI or not to AI?’	2
New development: Citizen science—discovering (new) solutions to wicked problems	2
Correction	2
Theme: Politicians’ use of accounting informationEditorial: Unraveling politicians’ use and non-use of accounting information	2
Debate: Austria and Germany—diametrically-opposed approaches to gender budgeting	2
Selective application of the accrual principle in the construction of government finance statistics: EU evidence	2
Debate: Public audit to the rescue of Britain!	2
Debate: So near and yet so far—bridging the research–practice divide	2
New development: Digital social care—the ‘high-tech and low-touch’ transformation in public services	2
Debate: Can audit reduce information asymmetry? The case of English local government	2
New development: Value destruction in public service delivery—a process model and its implications	2
When innovation comes to town—the institutional logics driving change in municipalities	2
Debate: Solving supply shortages and delays in a challenged local public audit system	2
New development: How working from home influences the governance of municipally owned corporations and affects the public interest	2
Debate: When our bodies and minds rebel	2
The impact of healthcare board characteristics on NHS trust performance	2
The market doesn’t care	2
Debate: Can gender mainstreaming overcome the weaknesses of gender budgeting?	2
New development: Public governance in the discursivity of the Brazilian government—a reflection on conceptual reduction	2
A tale of two trusts: case study analysis of bullying and negative behaviours in the UK ambulance service	2
Debate: Climate change, environmental challenges, sustainable development goals and the relevance of accounting	2
Different sustainability endgames: Institutional logics in the performance management of local governments	2
New development: Government accounting reforms in southern Africa—lessons from Malawi	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
Co-creation as social innovation: including ‘hard-to-reach’ groups in public service delivery	2
New development : Income and gender equality, Spanish spending reviews and public values	2
Innovations in Indian public administration	2
Debate: Place-based public service ecosystems and the performance of local public services	2
Managing the impact of workplace trauma for Australian first responders: Harmonizing policy and practice	2
Public sector readiness for value co-creation: the diffusion of a governance innovation	2
Debate: Politicians' use of accounting information—the myth of rationality	2
Debate: Two steps forward, one step back, on the way to effective public financial management	2
Meeting report: Public accountability and democracy in times of crisis—the CIGAR Network 2023 conference	2
Public aspects of public manager training, education and development	2
NGO engagement in the creation of public service innovations: A configurational, explorative approach	2
Designing public financial management systems: exploring the use of chatbot-assisted case studies	2