Public Money & Management

Article	Citations
Debate: Financial reporting for heritage in the public sector—the views of the IPSASB	51
New development: Enhancing regional innovation capabilities through formal public service communities of practice	37
Moral licensing, identity and eco-leadership: Can public managers’ support for a green recovery be undermined?	31
Value and sustainability in technology-enabled care services: a case study from north-east England	27
Who will benefit from extended budget participation? An empirical analysis of South Korean participatory budgeting practices	26
Contracting out social care services to for-profit and not-for-profit organizations in Italy: Social categorization and governance choices	19
Public sector reform trajectories: A complexity-embracing perspective	17
From co-creation to public value through collaborative platforms—the case of Norwegian kindergartens	16
Impacts of the Covid-19 pandemic on the audit of local government financial statements: experience from Indonesia	15
New development: Whither the strategic direction of public audit in an era of the ‘new normal’?	15
The credibility of finance committees and information usage: trustworthy to whom?	14
Bolstering resilience in a polycrisis scenario: A cross-country analysis on the role of IT	14
Digital transformation going local: implementation, impacts and constraints from a German perspective	14
Policy control as an alternative approach to performance-based budgeting (PBB) to strengthen the link between policy and financial means	14
Are SDGs being translated into accounting terms? Evidence from European cities	14
How to integrate gender budgeting in the public agenda: insights from an Italian local government	13
Finding triggers for training transfer: evidence from the National Human Resource Development Institute in Korea	13
The role of participatory arts within co-creation/social innovation	13
Austerity and the use of performance information in the budget process	12
Transportation and coproduction: looking for vulnerabilities to boost and enhance co-assessment	12
Debate: Management consultants and public management reforms	12
Does financial sustainability affect local resident satisfaction? The case of the Victorian local government system	11
Using a time conditions framework to explore the impact of government policies on the commodification of public goods and women’s defamilization risks	11
Foreword: 2021 CIGAR annual issue	10
Fiscal transparency practice, challenges, and possible solutions: lessons from Covid 19	10

Debate: The 70:20:10 ‘rule’ in learning and development—The mistake of listening to sirens and how to safely navigate around them	10
Debate: Toward a common body of knowledge for global public sector accounting education	9
Debate: Evolving challenges for public sector external audit	9
New development: A prototype framework to assess the coverage of financial management topics in MPA/MPM programmes	9
Debate: Training for public audit	9
New development: New public management values and public sector accounting education in Australia—A ‘reflection-in-action’ perspective	9
Local government and democratic innovations: reflections on the case of citizen assemblies on climate change	8
Root influence on public sector audit committee effectiveness: revisiting methodological and theoretical research dimensions	8
Debate: Local public audit and accountability—an international and public value perspective	8
Risk and conditioning factors in the public internal control. Weaknesses in public management concerning the procurement of expenditure files	8
Negotiating the budget for evidence-informed policy-making: insights from a UK government department	8
Editorial: Public value for all? Considering the parameters of public value co-creation	8
Debate: The future of artificial intelligence for the co-design and co-production of public services—what do we know and what do we need to know?	8
Debate: The lack of public sector accounting education within universities and what is next	8
Debate: Auditing and political accountability in local government—dealing with paradoxes in the relationship between the executive and the council	8
New development: Marketization versus politicization in a perpetual strive for public audit independence	8
Collective institutional entrepreneurship for the EPSAS programme: The missing link	7
System of choice promotes ethnically-profiled elderly care and older migrants’ use of elderly care: Evidence from Sweden’s three largest cities	7
Editorial: Public sector accounting current developments—insight, critique and transformative redefinitions	7
Editorial: The commodification of the public good—who wins and who loses?	7
Rallying together—The rationale for and structure of collaborative practice in England	7
Debate: If politicians hardly care about performance information (in the annual budget), who cares about performance and when?	7
Debate: Accounting training for politicians—an alternative approach	7
New development: The commodification of social security medical assessments—academic analysis and practitioner experience	7
Healthcare budgeting for cyclicality: Structured literature review of accounting, public administration and ­­­health management	7
Integrated reporting and its pluralistic perspective: promoting public value and accountability in public sector accounting?	6
New development: Walk on the bright side—what might we learn about public governance by studying its achievements?	6
Editorial: PMM CIGAR theme: Public sector accounting—educating for reform challenges	6
New development: The implementation (gap) of senior civil service recruitment reform—a matter of organizational size?	6
Debate: An essential contribution - doctors in senior leadership	6
Debate: Public values lessons from death and dying	6
Towards collaborative infrastructure procurement	6
New development: Public service innovation	6
New development: Is it time for New Public Service Bargain?	6
New development: The ‘liberated method’—a transcendent public service innovation in polycrisis	6
New development: IPSAS-lite—Some reflections and a call for research	6
Debt as a motivation for earnings management by Portuguese municipalities?	6
Advancing the practice of public procurement performance measurement: a framework for conceptualizing efficiency and effectiveness	6
Overcoming ‘departmentalism’ to facilitate SDG achievement: evidence from Italian state universities	6
Debate: Accountability of municipally owned corporations—beyond principals and agents	6
Does accrual information impact municipal bond prices? Evidence from Japan using AI	5
Debate: Board nominations of MOCs—Does politics come before expertise?	5
Editorial: Learning from success and failure in action	5
Debate: Are government buildings, roads, defence equipment and similar structures really assets?	5
Fostering accountability through digital transformation: leadership’s role in enhancing techno-work engagement in public sector	5
Reflections on being CIGAR Executive Board Chair	5
‘Good stories get lost in bureaucracy!’ Cultural biases and information for co-production	5
New development: Mitigating and negotiating the co-creation of dis/value—Elinor Ostrom’s design principles and co-creating public value	5
Risk as opportunity in schools: An economies of worth perspective	5
Municipally owned corporations and autonomy in centralized states—A comparative analysis of Turkey and Israel	5

Debate: Not having an AI policy is a policy to use AI freely	5
Who is on the campus dance floor of sustainability reporting? The Spanish case	5
Social identity and IPSAS adoption: cross-national evidence	5
Meeting report: Public accountability and democracy in times of crisis—the CIGAR Network 2023 conference	5
Exploring the role of consulting in local government digital transformation	5
Preserving hopes in accounting reforms—the case of WGA	5
Municipally owned corporations in Sweden: A cautionary tale	5
Complexity-informed interpretation of social innovation	5
Debate: A relational agenda for changing public administration research and practice	5
New development: University managers balancing between sense and sensibility	5
Debate: The ‘transactional gaze’ and other lenses shaping and constraining the delivery of public services	5
Readability versus obfuscation to fight corruption: evidence from Italian local governments	5
When innovation comes to town—the institutional logics driving change in municipalities	5
Debate: Will AI affect the transparency and accountability of public sector accounting?	5
Impact of strategic management on the performance of public institutions: empirical evidence from development agencies	4
The impact of institutional pressure and resource provision on reforms for performance-based budgeting: empirical evidence from China	4
Debate: Accounting for emotions—the quest for authenticity	4
Gender budgeting in Slovenia—approaches, achievements, and complexities	4
Debate: We need to be honest about the validity and purpose of business cases in public services	4
Antecedents and use of cost accounting systems in Dutch executive agencies	4
New development: The role of the accountancy profession in saving our planet	4
Assurance of the sustainability report of municipally-owned entities	4
Determinants of public transparency: A study in Brazilian local governments	4
Negative effects on SMEs’ success rates when framework agreements are used in bidding for public contracts	4
The institutional environment of gender budgeting: Learning from the Portuguese experience	4
Developing resilience interventions for emergency service responders—a view from the field	4
Debate: Beyond the New Public Management?	4
New development: From aid to empowerment—making refugee policy more sustainable	4
Irish local government accounts—general accessibility, complexity and confidence of financial statements narrative content	4
The institutionalization of gender budgeting and prospects for intersectional analysis	4
Debate: Which private sector management knowledges may be useful in current public sector management education programmes and why?	4
Civic crowdfunding for local governments: Trends and perspectives from a bibliometric analysis	4
Editorial: Comparison as a habit—The case for international governmental accounting research	4
Watching the neighbours: gender budgeting in Scotland and Wales	4
‘While you’re there, can you just … ’ The emotional labour of role extending in public services	4
Editorial: Consultants and public management reforms	4
Social enterprise in prisons: enabling innovation and co-creation	4
New development: Bridging the gap—analysis of required competencies for management accountants in the public sector	4
New development: Understanding the relationship between public sector consulting and public value destruction—An epistemic learning perspective	4
Debate: Studying the regulatory space of public sector audit—the historical turn	4
New development: Policy learning and public management—a match made in crisis	3
Debate: Lessons learned from the emergency services’ response to the Covid 19 pandemic	3
Editorial: Walking the talk of managing emotional labour	3
Debate: Can audit reduce information asymmetry? The case of English local government	3
Debate: Dishing on performance budgeting—a new recipe for budgeting that legislators can digest	3
Dis/value in co-production, co-design and co-innovation for individuals, groups and society	3
Repetitive reorganizations, uncertainty and change fatigue	3
New development: The ethics of accounting information manipulation in the political arena	3
New development: The high cost of the free rider in public water services in developing and emerging economies	3
Approaches to co-creating successful public service innovations with citizens: A comparison of different governance traditions	3
Debate: The future of public sector audit training	3
Editorial: Silent Spring: can we fix wicked problems?	3
Organizational dilemmas of EU-funded policy development: the case of Estonian government task forces	3
Debate: Shadow government—A note for European corporatization research	3
The grand bargain on local government debt: Evidence from China's intergovernmental relations	3
Governing public sector use of external management consultancy—beyond client procurement and consultant professionalization	3
Co-creation for public innovation: The role of living labs and user-engagement methodologies	3
Spatial inequalities in charitable fundraising and income generation for NHS acute trusts in England	3
Supporting co-creation processes through modelling	3
Debate: Tackling the aged care workforce	3
New development: Rethinking public sector accounting systems by rediscovering their relational nature	3
Constraints on achieving strong horizontal accountability in a public sector context—A case study of refugee resettlement in New Zealand	3
Debate: Realizing the opportunities of system-wide audit reform	3
Top-down or bottom-up digital transformation? A comparison of institutional changes and outcomes	3
Value-led participatory design approach for improving public health clinic services	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
Impact evaluation of the Brazilian Integrated Border Health System	3
New development: Public governance in the discursivity of the Brazilian government—a reflection on conceptual reduction	3
Empowering first-line managers as change leaders towards co-creation culture: the role of facilitated sensemaking	3
Debate: Blood, Grenfell, Hillsborough, the Post Office and Windrush—the need for new public service codes	3
Debate: English devolution and the elected mayor	3
Causes, consequences and possible resolution of the local authority audit crisis in England	3
Debate: Climate change, environmental challenges, sustainable development goals and the relevance of accounting	3
Dataspaces, public administration and collective rationality: opportunities and limits for data-driven policy-making	3
New development: Translating restorative practices into public sector organizations	3
Sleepless for the family: The relationship between public employees’ family motivation and work stress	3
New development: From blanket coverage to patchwork quilt—rethinking organizational responses to fraud in the National Health Service in England	3
The effect of political budget cycle on local governments’ financial statements in a young democracy	3
The impact of healthcare board characteristics on NHS trust performance	3
New development: Using counter accounting as a methodology in public accountability and management research	3

Editorial: Management accounting and risk management—research and reflections	3
Editorial: More complex approaches may increase the use of accounting information	3
New development: A ‘journey of personal and professional emotions’—emergency ambulance professionals during Covid-19	3
Debate: Politicians and their vast post-service wealth	3
Unveiling the paradox of public administrations’ risk and crisis communication during Covid-19	3
Improving performance management in local government: Lessons from South Korea	3
Clinicians’ informal acquisition of accounting literacy in UK clinical commissioning groups	2
The digital transformation of a municipal public company and its accounting and accountability processes	2
Debate: Promoting a renewed audit profession in the public sector	2
Debate: Public sector accounting education and artificial intelligence	2
Debate: Politicians' use of accounting information—the myth of rationality	2
Leading co-creation for the green shift	2
Substantive versus symbolic paths in SDG disclosure via social media: evidence from Italian local governments	2
Standardizing local governments’ audit reports: for better or for worse?	2
From demand-side to supply-side regulation of government consultants: Recent trends in three OECD countries	2
New development: The emerging role of a ‘learning partner’ relationship in supporting public service reform	2
Debate: Parliament’s quest to improve accounting information in the Netherlands	2
Debate: Gender responsive budgeting—moving toward equity for women and men	2
Debate: The technical challenges in ‘getting the data supply right’ as a prerequisite for data science	2
Editorial: Gender budgeting—Insights from contemporary experiences	2
Performance shall not live by results alone: organizational subcultures and perceived performance in public administration	2
Government accounting literacy as an attribute of smart citizenship	2
A typology of dis/value in public service delivery	2
Budget transparency and fiscal soundness: Citizens’ political participation as a moderating factor	2
Editorial: Recruiting, training and retaining excellent public servants	2
For all seasons? Exploring the policy-context for co-creation	2
Extinction of central and local government accounting education: Self-reinforcing institutional processes—a Norwegian warning	2
Editorial: Whole of government accounting: the jury continues its deliberations	2
Determining the drivers of earnings management among municipal enterprises: Evidence from Germany	2
Management consultants and university futures: Academic capitalism and the capture of UK public higher education	2
Editorial: An international vision for local public audit	2
Theme: Politicians’ use of accounting informationEditorial: Unraveling politicians’ use and non-use of accounting information	2
NGO engagement in the creation of public service innovations: A configurational, explorative approach	2
Debate: The (in)completeness of Whole of Government Accounts in accounting for democracy—A UK experience	2
Editorial: Relationalism and relativism of evidence	2
Buyer beware! How cognitive biases can influence the hiring of consultants by public servants	2
Debate: Local audit—buying in a sellers’ market	2
Post-decision project evaluation of UK public–private partnerships: insights from planning practice	2
New development: Diversification of the Cour des comptes’ activities—a necessary modernization or an identity evolution?	2
New development: Implicit government debt in China—past, present and future	2
Forms of government and municipal financial performance	2
Debate: Addressing the unexplained growth of consultancies in the public sector—unexplored avenues	2
Usefulness of human capital management information systems on payroll reliability among public universities in Tanzania	2
New development: The behavioural effects of risk management in higher education	2
Implementing failure demand reduction as part of a demand management strategy	2
Drivers of reform implementation in local government: a qualitative comparative analysis	2
Debate: Ensuring financial stability in local councils	2
New development: Real-time audit in the public sector—benefits, challenges and a roadmap	2
New development: How working from home influences the governance of municipally owned corporations and affects the public interest	2
Debate: Let's abandon interviews	2
Rethinking the way a public university does business	2
Debate: Technical developments and quality management	2
New development: Assurance on public sector sustainability reporting—time to be proactive	2
How far can mandatory requirements drive increased levels of disclosure?	2
New development: Increasing vaccination uptake in repeated Covid 19 vaccination mandates	2
Addressing complexity and planning for the uncertain: local finances in wartime Ukraine	2
Educating a civil service that is fit for purpose: perceptions from UK stakeholders	2
The principle of prudence in public sector accounting—a comparative analysis of cautious and asymmetric prudence	2
Catalysing innovation and digital transformation in combating the Covid-19 pandemic: Whole-of government collaborations in ICT, R&D, and business digitization in Singapore	2
Antecedents of public managers’ collective implementation efficacy as they actualize new public services	2
Analysing cutback management strategies amidst the Covid 19 pandemic: Insights from Pennsylvania municipalities	2
Data, trust, democracy and Covid-19: the first parliamentary assessment of the UK government’s approach to data during the pandemic	2
Managing the impact of workplace trauma for Australian first responders: Harmonizing policy and practice	2
Transforming the supplementary table on pension liabilities (Table 29) into an actuarial balance sheet	2
New development: Covid 19 and changes in public administration—what do we know to date?	2
New development: Management control for emergent risks in the public sector—a levers of control perspective	2
Co-creation as social innovation: including ‘hard-to-reach’ groups in public service delivery	2
New development: Understanding the statement of accounts—the use of financial information in UK local authorities	2
Levers of social services integration: performance management system and Lean-related management tools	2
Facilitating internal audit quality and improving the performance of medical clinics	2
Debate: What can academia contribute to public administration?	2
Debate: UK Whole of Government Accounts—past, present and future	2
Enhancing accountability through integrated reporting in public higher education institutions: international evidence	2
The effect of treating public services as commodities	2
Theme: Best and worst practices in local government corporatization—what practitioners and academics can learn from other countriesGuest editors: Rhys Andrews, Ulf Papenfuβ, Marieke van Genugten and B	2
Exploring value creation from an ecosystem perspective: A critical examination of social procurement policy	2
Voluntary adoption of the International Standards on Auditing (ISA) in local government audits—empirical evidence from Finland	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
New development: Strategic planning in interesting times—From inter-crisis to intra-crisis responses	2
New development: Every thorn counts—The Baltic response to uncertainty and war in Ukraine	2
Eliminating the effects of external environmental factors to improve the analysis of local government financial condition: a study in Indonesia	2
The association between budget inaccuracy and technical efficiency in Australian local government	1
Innovations in Indian public administration	1
Management consultants and the social function of procurement	1
Risk management and management accounting control systems in public sector organizations: a systematic literature review	1
Editorial: Remembering Alexei Navalny and struggles for good governance	1
Editorial: Interesting times	1
New development: Mitigating disvalue through a material understanding of public value co-creation	1
New development: Learning communities—an approach to dismantling barriers to collective improvement	1
Local autonomy and the partnership principle: Collaborative governance in the European Social Fund in Sweden	1
Theme: Experiences and challenges with gender budgeting and accounting. Moving towards gender-responsive forms of accountability?	1
Debate: A new public enterprise?	1
The vicious circle of ambiguity: how governance deters digital transformation in municipal conglomerates	1
Designing public financial management systems: exploring the use of chatbot-assisted case studies	1
Debate: The central government’s capacity building role in policy implementation in China	1