Public Money & Management

Article	Citations
Debate: Training for public audit	43
The role of participatory arts within co-creation/social innovation	35
Irish local government accounts—general accessibility, complexity and confidence of financial statements narrative content	29
Transportation and coproduction: looking for vulnerabilities to boost and enhance co-assessment	29
Fostering accountability through digital transformation: leadership’s role in enhancing techno-work engagement in public sector	28
Antecedents and use of cost accounting systems in Dutch executive agencies	24
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	20
Debt as a motivation for earnings management by Portuguese municipalities?	20
New development: Understanding the relationship between public sector consulting and public value destruction—An epistemic learning perspective	18
Policy control as an alternative approach to performance-based budgeting (PBB) to strengthen the link between policy and financial means	18
Does accrual information impact municipal bond prices? Evidence from Japan using AI	18
Embedding or expanding? Rethinking sustainability in public sector accounting education	16
Debate: A relational agenda for changing public administration research and practice	16
Debate: Realizing the opportunities of system-wide audit reform	14
Debate: Which private sector management knowledges may be useful in current public sector management education programmes and why?	14
Supporting co-creation processes through modelling	13
Tools for accountability or politics? The USA’s state special revenue fund accounting and balances	13
Debate: English devolution and the elected mayor	13
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: Blood, Grenfell, Hillsborough, the Post Office and Windrush—the need for new public service codes	12
New development: Translating restorative practices into public sector organizations	12
Debate: Let's abandon interviews	12
Debate: Dishing on performance budgeting—a new recipe for budgeting that legislators can digest	12

Impact evaluation of the Brazilian Integrated Border Health System	11
The effect of treating public services as commodities	11
Analysing cutback management strategies amidst the Covid 19 pandemic: Insights from Pennsylvania municipalities	11
Facilitating internal audit quality and improving the performance of medical clinics	11
Buyer beware! How cognitive biases can influence the hiring of consultants by public servants	11
The effect of political budget cycle on local governments’ financial statements in a young democracy	11
How far can mandatory requirements drive increased levels of disclosure?	11
Debate: Addressing the unexplained growth of consultancies in the public sector—unexplored avenues	10
Editorial: Gender budgeting—Insights from contemporary experiences	9
Citizens’ choice of government vendors: sector, trust, and information	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
The vicious circle of ambiguity: how governance deters digital transformation in municipal conglomerates	9
Navigating timeliness: Decoupling in corporate external reporting by Indonesian state-owned enterprises (SOEs)	9
Debate: The (in)completeness of Whole of Government Accounts in accounting for democracy—A UK experience	9
Exploring value creation from an ecosystem perspective: A critical examination of social procurement policy	9
Debate: Accounting information performativity and politicians’ use (or not)	8
The impact of digital red tape on non-compliant behaviour: the moderating effect of infection risk	8
E-governance and policy efforts advancing carbon neutrality and sustainability in European countries	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
Participatory budgeting—The ultimate way to co-create services for social innovation?	8
New development: Local corporate governance and the German Public Corporate Governance-Model Code for international support	8
The impact of fiscal education on civic attitudes toward public finance: Evidence from South Korea	8
The unintended consequences of co-creation in public services—the role of professionals and of civil society organizations	8
Audit and financial reporting under austerity localism—the case of the Birmingham City Council ‘bankruptcy’	8
Using different types of performance information: implications for hybrid professionals’ decision-making	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
New development: The paradox of ambitious intentions and poor outcomes of cutbacks on the government’s workforce	8
Earnings management in public hospitals: The case of Greek state-owned hospitals	8
Debate: Algorithmic bureaucracy in the age of AI—ChatGPT Gov, DeepSeek, and public administration	7
Debate: Whole of Government accounts and British think tanks	7
From commodification to entrepreneurialism: how commercial income is transforming the English NHS	7
Value-for-money and the small charity	7
New development: Relational public services—reform and research agenda	7
New development: Clinicians in management—past, present, future?	7
New development: Ethical dilemmas and emotional labour—what can we learn from the shared Covid-19 crisis?	7
Innovation as a robust response to crises in public healthcare organizations: Evidence from Italy	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
Reading between the lines: An exploratory study on how graph distortions shape perceptions and use of performance information	6
Digitalization and SDGs accounting: Evidence from the public healthcare sector	6
New development: Red tape and digital accounting technology in the public sector	6
Debate: A public service fit for purpose	6
Debate: What exactly is systems leadership?	6
Imagining grim stories to reduce redundant deliberation in critical incident decision-making	6
New development: Loyalty to principle or politics—The US civil service under attack … but is it justified?	6
Debate: Remote audit—navigating the pros and cons	6
Her Majesty Queen Elizabeth II: the ultimate public servant	6

Modelling public sector accounting on private sector practices: the perspectives of practitioners in Polish local government	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
Doctors in leadership roles: consequences for quality and safety	6
Debate: Giving credence to SDG reporting—the role of supreme audit institutions	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: Can state and local governments harness AI towards SDG realization?	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
Politicians’ use of performance information in the budget process	6
Editorial: Recruiting, training and retaining excellent public servants	5
Constraints on achieving strong horizontal accountability in a public sector context—A case study of refugee resettlement in New Zealand	5
Reflections on being CIGAR Executive Board Chair	5
Debate: An essential contribution - doctors in senior leadership	5
System of choice promotes ethnically-profiled elderly care and older migrants’ use of elderly care: Evidence from Sweden’s three largest cities	5
Civic crowdfunding for local governments: Trends and perspectives from a bibliometric analysis	5
From co-creation to public value through collaborative platforms—the case of Norwegian kindergartens	5
Debate: The future of public sector audit training	5
Addressing complexity and planning for the uncertain: local finances in wartime Ukraine	5
New development: Every thorn counts—The Baltic response to uncertainty and war in Ukraine	5
New development: Public service innovation	5
Readability versus obfuscation to fight corruption: evidence from Italian local governments	5
New development: So close, yet so far? Challenging the cost-savings assumption in environmental impact bonds	5
Social enterprise in prisons: enabling innovation and co-creation	5
Debate: The ‘transactional gaze’ and other lenses shaping and constraining the delivery of public services	5
Developing resilience interventions for emergency service responders—a view from the field	5
Budget transparency and fiscal soundness: Citizens’ political participation as a moderating factor	5
New development: Bridging the gap—analysis of required competencies for management accountants in the public sector	5
Debate: Accounting training for politicians—an alternative approach	5
Who is on the campus dance floor of sustainability reporting? The Spanish case	5
Contracting out social care services to for-profit and not-for-profit organizations in Italy: Social categorization and governance choices	5
Heuristics of exchange legitimacy: Citizen reactions to ministerial use of performance data in a pandemic	5
Are SDGs being translated into accounting terms? Evidence from European cities	5
The political economy of digital government: How Silicon Valley firms drove conversion to data science and artificial intelligence in public management	4
More than a compliance exercise? The case of consolidated financial accounts in Swedish municipalities	4
PMM CIGAR Annual Issue 2022, Public Money & Management, Vol. 42, No. 7 (October 2022)	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
Toward a ‘shared administration’ approach: Do local governments walk the talk?	4
Sustainability reporting from the preparers’ perspective in locally-owned public enterprises	4
Sleepless for the family: The relationship between public employees’ family motivation and work stress	4
Empowering first-line managers as change leaders towards co-creation culture: the role of facilitated sensemaking	4
Spatial inequalities in charitable fundraising and income generation for NHS acute trusts in England	4
New development: Assurance on public sector sustainability reporting—time to be proactive	4
New development: Management control for emergent risks in the public sector—a levers of control perspective	4
New development: Implicit government debt in China—past, present and future	4
Political budget cycle and unfunded pension liabilities in states in the USA	4
Informal practices and efficiency in public procurement	4
New development: Do accounting and asset management at governments evolve together?	4
Public value is in the eye of the beholder: stakeholder theory and ingroup bias	4
Are the SDGs embedded in university strategies and reporting practices? Analysing influencing factors	4
Debate: Will the UK's diversity initiatives mirror US rollbacks?	4
New development: Using counter accounting as a methodology in public accountability and management research	4
New development: The ethics of accounting information manipulation in the political arena	4
New development: Strategic planning in interesting times—From inter-crisis to intra-crisis responses	4
Social value—are we measuring up?	4
Developing a model of circular economy engagement for public sector organizations	4
Gender responsive budgeting: The case of Croatia	4
Differential reporting in the public sector—financial reporting for small- and medium-sized entities	4
Human-made disasters in a decentralized context: How Czech municipalities are dealing with the Ukrainian crisis	4
Re-humanizing the system—how storytelling can be used to bridge the divide between services and citizens	4
Clinicians’ informal acquisition of accounting literacy in UK clinical commissioning groups	4
Debate: Popular reports lack standards—A path to also reporting on sustainability to citizens	4
New development: A ‘journey of personal and professional emotions’—emergency ambulance professionals during Covid-19	4
New development: Gender-responsive budgeting beyond institutionalization—challenges from the health sector	4
Editorial: Management accounting and risk management—research and reflections	4
Starting right: Identifying material sustainability impacts for public sector organizations	3
Root influence on public sector audit committee effectiveness: revisiting methodological and theoretical research dimensions	3
Debate: Accountability of municipally owned corporations—beyond principals and agents	3
Content and process approach to the job demands-resources model of emotional labour: A conceptual model	3
Designing learning success and avoiding learning failure through learning analytics: the case of policing in England and Wales	3
The consequences of the temporary employment of project managers for public innovation: An analysis of EU projects in Finland	3
Debate: Local audit parties are pulling in different directions	3
Are values driving consultants in public sector financial management advice?	3
Intensity and fragility of Czech participatory budgeting during the Covid 19 crisis	3
Examining the Covid 19 driven changes in public administration and their longevity: the case of Czechia	3
Evaluating commodification and commodifying evaluation	3
Overcoming ‘departmentalism’ to facilitate SDG achievement: evidence from Italian state universities	3
Gendering digital education: A role model for public management	3

‘While you’re there, can you just … ’ The emotional labour of role extending in public services	3
Meeting report: Public accountability and democracy in times of crisis—the CIGAR Network 2023 conference	3
Editorial: Learning from success and failure in action	3
Negotiating the budget for evidence-informed policy-making: insights from a UK government department	3
Editorial: The commodification of the public good—who wins and who loses?	3
The role of performance measurement and management systems in changing public organizations: An exploratory study	3
Public leadership meta-skills in the 2020s	3
Debate: Supreme audit institutions aiding governments to drive and steer sustainable development	3
Debate: Unlocking AI’s potential for the public sector	3
Characterization and analysis of the supply network of the Brazilian national school feeding programme	3
New development: In-house consulting—a critical appraisal	3
Gender-responsive budgeting within the medium-term budgetary framework in Bangladesh	3
New development: Great expectations—whole of government accounting: An Australian perspective of its adoption, development and future use in the current environment	3
Debate: Extending the literature on accounting information manipulation	3
Social impact measurement as a ‘public value guarantee’ in public–private partnerships? Evidence from a realist evaluation	3
Debate: Joining forces to increase digital skills in accounting education	3
Bolstering resilience in a polycrisis scenario: A cross-country analysis on the role of IT	3
Does financial sustainability affect local resident satisfaction? The case of the Victorian local government system	3
Debate: If politicians hardly care about performance information (in the annual budget), who cares about performance and when?	3
When innovation comes to town—the institutional logics driving change in municipalities	3
Editorial: Public sector accounting current developments—insight, critique and transformative redefinitions	3
New development: Accounting for human-made disasters—comparative analysis of the support to Ukraine in times of war	3
New development: A strategic re-set—Sustaining public service well-being	3
Municipally owned corporations and autonomy in centralized states—A comparative analysis of Turkey and Israel	3
New development: Public sector accounting education for users—embedding eLearning and technology in teaching	3
Debate: Consulting firms, institutional corruption and the hollow state	3
Debate: Improving communication effectiveness or wasting taxpayers’ money? The use of social media influencers in public organizations	3
Politically-driven public administration or co-creation? On the possibility of modernizing public services in rural Hungary	3
Does the Civil Service Commission in Bangladesh map skills to align education, recruitment testing, and training?	3
Innovation, exnovation and intelligent failure	3
New development: How working from home influences the governance of municipally owned corporations and affects the public interest	3
Debate: How to give university public sector accounting education the relevance it truly deserves	3
New development: Ten years of consolidated accounts in the United Kingdom public sector—taking stock	3
Are credit rating agencies users of government accounting information? Evidence from the sovereign rating process	2
Value-led participatory design approach for improving public health clinic services	2
Designing public financial management systems: exploring the use of chatbot-assisted case studies	2
New development: From blanket coverage to patchwork quilt—rethinking organizational responses to fraud in the National Health Service in England	2
The impact of healthcare board characteristics on NHS trust performance	2
Debate: Expanding research on politicians’ data use	2
Voluntary adoption of the International Standards on Auditing (ISA) in local government audits—empirical evidence from Finland	2
The impact of International Public Sector Accounting Standards on economic policy uncertainty	2
Is water management really transparent? A comparative analysis of ESG reporting of Andalusian publicly-owned enterprises	2
Debate: Solving supply shortages and delays in a challenged local public audit system	2
Switching on and off the management accounting system in a public higher education institution	2
Substantive versus symbolic paths in SDG disclosure via social media: evidence from Italian local governments	2
Debate: The role of intermediaries between demand and supply of performance information—the missing link?	2
Debate: Peer reviews at the crossroads—‘To AI or not to AI?’	2
Debate: Towards accountability in the village enterprise accounting system	2
Debate: Two steps forward, one step back, on the way to effective public financial management	2
New development: The elephant in the room—Cultural participation for well-being	2
The impact of institutional pressure and resource provision on reforms for performance-based budgeting: empirical evidence from China	2
New development: Understanding the statement of accounts—the use of financial information in UK local authorities	2
Debate: Researching in challenging times—adapting and enhancing public sector accounting practices	2
Debate: Climate change, environmental challenges, sustainable development goals and the relevance of accounting	2
The effect of contract- and network management on performance and innovation in infrastructure projects	2
NGO engagement in the creation of public service innovations: A configurational, explorative approach	2
Debate: Local public audit in England	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
Management consultants and university futures: Academic capitalism and the capture of UK public higher education	2
New development: Fiscal reporting—new potential to drive decision-making and behavioural change	2
New development: Public governance in the discursivity of the Brazilian government—a reflection on conceptual reduction	2
Multi-level governance of grant programmes. The case of Cohesion and External Action in the European Union	2
New development: Mitigating disvalue through a material understanding of public value co-creation	2
Different sustainability endgames: Institutional logics in the performance management of local governments	2
Assessing the stakeholders’ responses in public discussions of IPSASB standards from a cultural perspective	2
The emotive power of accounts during war time	2
New development: Value destruction in public service delivery—a process model and its implications	2
The market doesn’t care	2
Public aspects of public manager training, education and development	2
Debate: Place-based public service ecosystems and the performance of local public services	2
New development: Green budgeting—integrating environmental goals into the resource allocation process	2
Debate: From financials to societal wellbeing—expanding the scope of public sector climate reporting to advance the SDGs’ agenda	2
Debate: Whether and how public innovations create value	2
Correction	2
Debate: Politicians' use of accounting information—the myth of rationality	2
Debate: AI as a framework for public service innovation	2
Debate: Parliament’s quest to improve accounting information in the Netherlands	2
Watching the neighbours: gender budgeting in Scotland and Wales	2
Debate: Can gender mainstreaming overcome the weaknesses of gender budgeting?	2
Editorial: An international vision for local public audit	2
Strategic management of social responsibilities: a mixed methods study of US universities	2
Innovations in Indian public administration	2
Debate: When our bodies and minds rebel	2
New development : Income and gender equality, Spanish spending reviews and public values	2
Debate: Public audit to the rescue of Britain!	2
Managing the unmeasurable: Developing a new performance management framework for the voluntary sector	2
New development: Government accounting reforms in southern Africa—lessons from Malawi	2
Professionalizing the management of political advisers	2
Debate: Austria and Germany—diametrically-opposed approaches to gender budgeting	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
Public sector readiness for value co-creation: the diffusion of a governance innovation	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
The capacities of local government in early response to Covid 19: Evidence from South Korea	2
Debate: Can audit reduce information asymmetry? The case of English local government	2