Public Money & Management

Article	Citations
New development: COVID-19 as an accelerator of digital transformation in public service delivery	165
New development: Managing the Covid-19 pandemic—from a hospital-centred model of care to a community co-production approach	28
Digital transformation going local: implementation, impacts and constraints from a German perspective	24
Debate: If not now, then when? Covid-19 as an accelerator for public sector accrual accounting in Europe	24
Innovation, exnovation and intelligent failure	23
New development: ‘Appreciate–Engage–Facilitate’—The role of public managers in value creation in public service ecosystems	22
New development: Covid-19 and its publics—implications for strategic management and democracy	19
IPSAS in Latin America: innovation, isomorphism or rhetoric?	18
The emotional burdens of public service: rules, trust, and emotional labour in emergency medical services	18
Enabling enterprise risk management maturity in public sector organizations	17
A consistent bottom-up approach for deriving a conceptual framework for public sector financial accounting	17
New development: Running elections during a pandemic	17
New development: Strategic user orientation in public services delivery—the missing link in the strategic trinity?	17
Debate: safeguarding democracy during pandemics. Social distancing, postal, or internet voting—the good, the bad or the ugly?	16
In the pursuit of harmonization: comparing the audit systems of European local governments	16
Politicians’ use of performance information in the budget process	15
Leading co-creation for the green shift	15
New development: Responding to complexity in public services—the human learning systems approach	15
New development: Embedding the SDGs in city strategic planning and management	15
Legitimating the standard-setter of public sector accounting reforms	14
Theme: Experiences and challenges with gender budgeting and accounting. Moving towards gender-responsive forms of accountability?	13
New development: Accounting for human-made disasters—comparative analysis of the support to Ukraine in times of war	13
Gender budgeting in the crossroad of gender policy and public financial management: The Finnish case	12
New development: Policy learning and public management—a match made in crisis	12
Deadlines and software: disentangling local government accounting reforms in Brazil	12

New development: Is China’s local government debt problem getting better or worse?	12
Trust and transaction costs in public–private partnerships—theoretical reflections and empirical findings	12
Debate: What support should local government expect from accounting during a sudden crisis such as Covid-19?	11
Theme: Politicians’ use of accounting informationEditorial: Unraveling politicians’ use and non-use of accounting information	11
Public sector accounting education: A structured literature review	11
New development: Walk on the bright side—what might we learn about public governance by studying its achievements?	11
The proposed IPSAS on measurement for public sector financial reporting—recycling or reiteration?	10
New development: Administrative accountability and early responses during public health crises—lessons from Covid-19 in China	10
Understanding the smart city race between Hong Kong and Singapore	10
From enthusiasm to disenchantment: an analysis of the termination of Portuguese municipal enterprises	10
New development: Public sector accounting education for users—embedding eLearning and technology in teaching	10
Earnings management in public healthcare organizations: the case of the English NHS hospitals	9
Debate: Covid-19 and Sweden’s exceptionalism—a spotlight on the cracks in the social fabric of a mature welfare state	9
‘It’s every breath we take here’: Political astuteness and ethics in civil service leadership development	9
New development: Citizen science—discovering (new) solutions to wicked problems	9
Wellbeing gender budgeting to localize the UN SDGs: examples from Turkey	9
Debate: Towards a more comprehensive understanding of ritualized bureaucracy in digitalized public organizations	9
Leadership matters to the police: Managing emotional labour through authentic leadership	9
Debate: Voting challenges in a pandemic—Poland	9
Measuring the performance of collaborative governance in food safety management: an Italian case study	8
Usability and actual use of performance information in German municipal budgets: the perspective of local politicians	8
New development: The role of the accountancy profession in saving our planet	8
Gender-responsive budgeting in Austria: The narrow line between implementation and confirmation	8
New development: University managers balancing between sense and sensibility	8
Can amalgamations deliver? Barriers to local government mergers from an historical institutionalist perspective	7
New development: Commercialization of the English National Health Service: a necessity in times of financial austerity?	7
Repetitive reorganizations, uncertainty and change fatigue	7
Exploring the wellbeing of ambulance staff using the ‘public value’ perspective: opportunities and challenges for research	7
Government accounting literacy as an attribute of smart citizenship	7
Cultural transition and organizational performance: the non-profit context	7
Regulatory space in local government audit: An international comparative study of 20 countries	7
Debate: Climate change, environmental challenges, sustainable development goals and the relevance of accounting	7
Risk disclosure practices: Does institutional imperative matter?	6
Financial and non-financial responses to the Covid-19 pandemic: insights from Portugal and lessons for future	6
From co-creation to public value through collaborative platforms—the case of Norwegian kindergartens	6
Is council co-operation cost efficient? An empirical analysis of waste collection in Spanish local government	6
New development: Blockchain—a revolutionary tool for the public sector	6
Risk management and management accounting control systems in public sector organizations: a systematic literature review	6
Debate: Politicians' use of accounting information—the myth of rationality	6
Fiscal councils as watchdogs—how loud do they bark?	6
Game changer or accounting practice? Gender responsive budgeting in India	6
New development: The shift of public sector auditing under the influence of institutional logics—the case of European Court of Auditors	6
Post-NPM gender accounting—can public value management enhance gender mainstreaming?	6
New development: Mitigating and negotiating the co-creation of dis/value—Elinor Ostrom’s design principles and co-creating public value	6
Imagining grim stories to reduce redundant deliberation in critical incident decision-making	6
Debate: On the ‘why’ of gender budgeting	6
What are the required qualities of auditors in the public sector?	5
New development: Competency assessment system and practice in government—the South Korean experience	5
A typology of dis/value in public service delivery	5
Data, trust, democracy and Covid-19: the first parliamentary assessment of the UK government’s approach to data during the pandemic	5

Dis/value in co-production, co-design and co-innovation for individuals, groups and society	5
New development: Bridging the gap—analysis of required competencies for management accountants in the public sector	5
Public managers’ perception of the usefulness of accounting information in decision-making processes	5
The academic voice in the EPSAS project	5
Exploring perceptions of Lean in the public sector	5
A tale of two trusts: case study analysis of bullying and negative behaviours in the UK ambulance service	5
Debate: The central government’s capacity building role in policy implementation in China	5
‘Sobriety, human dignity and public morality’: ethical standards in Kazakhstan	5
Post-decision project evaluation of UK public–private partnerships: insights from planning practice	5
Local government and democratic innovations: reflections on the case of citizen assemblies on climate change	5
Determinants of public transparency: A study in Brazilian local governments	5
Enhancing public service innovation through value co-creation: Capacity building and the ‘innovative imagination’	5
Rallying together—The rationale for and structure of collaborative practice in England	5
Roles and user characteristics as driving forces of information use in the Dutch parliament	5
New development: Myanmar’s civil service—Responsible disobedience during the 2021 military coup	5
Accountability fragmented? Exploring disjointed performance measurement in government	5
New development: Importance of accounts receivable in Colombian state entities and their impact on the preparation of financial information	5
New development: A ‘journey of personal and professional emotions’—emergency ambulance professionals during Covid-19	5
Value and sustainability in technology-enabled care services: a case study from north-east England	5
Debate: Local public audit and accountability—an international and public value perspective	5
New development: Ten years of consolidated accounts in the United Kingdom public sector—taking stock	5
Co-creating public services in social hackathons: adapting the original hackathon concept	5
Does accrual-based government financial information serve as an indicator of fiscal risks?	4
Outsourcing through intermunicipal co-operation: Waste collection and treatment services in Brazil	4
Strategic management of social responsibilities: a mixed methods study of US universities	4
What are the determinants of internal auditing (IA) introduction and development? Evidence from the Italian public healthcare sector	4
The case of the disappearing whistleblower: an analysis of National Health Service inquiries	4
Gender budgeting in Slovenia—approaches, achievements, and complexities	4
New development: Accounting recognition of public infrastructure—applying a practical control criterion approach	4
New development: Whither the strategic direction of public audit in an era of the ‘new normal’?	4
Determinants of cash holdings—evidence from New Zealand local councils	4
New development: Integration of budget and governmental accounting in Mexican states	4
From commodification to entrepreneurialism: how commercial income is transforming the English NHS	4
Does longer deliberation by the legislature increase the efficiency of the government budget?	4
Developing public servants for the future	4
New development: Understanding the statement of accounts—the use of financial information in UK local authorities	4
A critical evaluation of organizational readiness for continuous improvement within a UK public utility company	4
Catalysing innovation and digital transformation in combating the Covid-19 pandemic: Whole-of government collaborations in ICT, R&D, and business digitization in Singapore	4
Debate: The 70:20:10 ‘rule’ in learning and development—The mistake of listening to sirens and how to safely navigate around them	4
Is water management really transparent? A comparative analysis of ESG reporting of Andalusian publicly-owned enterprises	4
Editorial	4
Earnings management in public hospitals: The case of Greek state-owned hospitals	4
New development: The challenges of public sector accounting education in business schools	4
The association between budget inaccuracy and technical efficiency in Australian local government	4
Co-creation as social innovation: including ‘hard-to-reach’ groups in public service delivery	4
Is the Indian corporate social responsibility law working for the public sector?	4
‘SIB’: what does it really mean? A theoretical approach to understanding social impact bonds	4
Debate: Are government buildings, roads, defence equipment and similar structures really assets?	4
The role of accountability and transparency in government during disasters: the case of Ukraine–Russia war	4
Designing public financial management systems: exploring the use of chatbot-assisted case studies	3
New development: Strategic planning in interesting times—From inter-crisis to intra-crisis responses	3
Implementing failure demand reduction as part of a demand management strategy	3
Determining the drivers of earnings management among municipal enterprises: Evidence from Germany	3
Causes, consequences and possible resolution of the local authority audit crisis in England	3
Debate: Accounting for public sector assets—the implications of ‘service potential’	3
Empowering first-line managers as change leaders towards co-creation culture: the role of facilitated sensemaking	3
Risk governance through public sector interactive control systems: The intricacies of turning immeasurable uncertainties into manageable risks	3
Debate: The British civil service—contextualizing development challenges	3
Pensioned off? Evaluating the UK's National Insurance scheme	3
Complexity-informed interpretation of social innovation	3
Accounting for infrastructure assets in the public sector: The state of the art in academic research and international standards setting	3
Performance and expenditure in Italian public healthcare organizations: does expenditure influence performance?	3
The market doesn’t care	3
Policy control as an alternative approach to performance-based budgeting (PBB) to strengthen the link between policy and financial means	3
Management consultants and the social function of procurement	3
Local autonomy and the partnership principle: Collaborative governance in the European Social Fund in Sweden	3
Standardizing local governments’ audit reports: for better or for worse?	3
Recursivity in standard setting processes: the measurement case of fair value and market value	3
Translating employee-driven innovation in healthcare: Bricolage and the mobilization of scarce resources	3
Debate: Shadow government—A note for European corporatization research	3
New development: Ethical dilemmas and emotional labour—what can we learn from the shared Covid-19 crisis?	3
Editorial: ‘The seamless web of circumstance’	3
New development: Value destruction in public service delivery—a process model and its implications	3
Towards collaborative infrastructure procurement	3
The lifecycle of public value creation: eroding public values in the Dutch Marker Wadden project	3
Impacts of the Covid-19 pandemic on the audit of local government financial statements: experience from Indonesia	3
New development: Budgetary accounting in Colombia—arguments for a much-needed reform	3
Debate: We need to change the culture of reliance on inappropriate uses of journal metrics—a publisher’s viewpoint	3
Commodification and healthcare in the third sector in England: from gift to commodity—and back?	3
Austerity and the use of performance information in the budget process	3

Debate: Public sector consolidated financial statements—the hybrid approach	3
New development: The emerging role of a ‘learning partner’ relationship in supporting public service reform	3
New development: Implicit government debt in China—past, present and future	3
The principle of prudence in public sector accounting—a comparative analysis of cautious and asymmetric prudence	3
An analysis of the audit expectation gap in the Maltese central government	3
Public procurement transaction costs: a country-level assessment	3
The impact of healthcare board characteristics on NHS trust performance	3
New development: Governmental accounting reforms in Latin America. The case of the municipality of Medellín, Colombia	3
New development: Using counter accounting as a methodology in public accountability and management research	3
Assessing public spending efficiency in South East European countries—a data envelopment analysis (DEA) approach	3
Editorial: Public value for all? Considering the parameters of public value co-creation	3
The link between organizational support, wellbeing and engagement for emergency service employees: a comparative analysis	3
The credibility of finance committees and information usage: trustworthy to whom?	3
Emerging accounting patterns: accounting for natural resources	3
Social enterprise in prisons: enabling innovation and co-creation	3
Participatory budgeting—The ultimate way to co-create services for social innovation?	3
Debate: The role of intermediaries between demand and supply of performance information—the missing link?	2
Debate: Gender responsive budgeting—moving toward equity for women and men	2
Political control and audit fees: an empirical analysis of local state-owned enterprises in England	2
Crime, violence and stress in the emergency services work: military police in southern Brazil	2
Debate: Parliament’s quest to improve accounting information in the Netherlands	2
New development: Digital social care—the ‘high-tech and low-touch’ transformation in public services	2
How negotiation delays affect policy decisions: evidence from the budgetary process	2
Meeting report: Public accountability and democracy in times of crisis—the CIGAR Network 2023 conference	2
Politically-driven public administration or co-creation? On the possibility of modernizing public services in rural Hungary	2
Debate: The future of public sector audit training	2
The institutionalization of gender budgeting and prospects for intersectional analysis	2
New development: The development of standardized charts of accounts in public sector accounting	2
New development: The ethics of accounting information manipulation in the political arena	2
New development: Learning communities—an approach to dismantling barriers to collective improvement	2
Debate: So near and yet so far—bridging the research–practice divide	2
Impact of strategic management on the performance of public institutions: empirical evidence from development agencies	2
Land management innovation and sustainability in Victoria, Australia—a longitudinal view	2
Debate: If politicians hardly care about performance information (in the annual budget), who cares about performance and when?	2
Debate: How to tell stories about government success	2
The role of participatory arts within co-creation/social innovation	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
The debate around EPSAS: a structured literature review for scholars and practitioners	2
Voluntary adoption of the International Standards on Auditing (ISA) in local government audits—empirical evidence from Finland	2
Doctors in leadership roles: consequences for quality and safety	2
Debate: Public audit, the Redmond review, and the use of public interest reports	2
Debate: Sub-national governance in England—institutions and places	2
New development: Using the Vanguard Method to explore demand and performance in people-centred services	2
New development: The behavioural effects of risk management in higher education	2
Debate: Solving supply shortages and delays in a challenged local public audit system	2
Editorial: Silent Spring: can we fix wicked problems?	2
New development: The commodification of social security medical assessments—academic analysis and practitioner experience	2
Debate: Achieving public value in adult multi-agency safeguarding processes	2
Editorial: Comparison as a habit—The case for international governmental accounting research	2
System of choice promotes ethnically-profiled elderly care and older migrants’ use of elderly care: Evidence from Sweden’s three largest cities	2
The impact of International Public Sector Accounting Standards on economic policy uncertainty	2
‘While you’re there, can you just … ’ The emotional labour of role extending in public services	2
THEME: SOCIAL INNOVATION IN PUBLIC SERVICES—INNOVATING ‘CO-CREATIVE’ RELATIONSHIPS BETWEEN SERVICES, CITIZENS AND COMMUNITIES?Guest editors: Sue Baines, Rob Wilson, Inga Narbutaite Aflaki, Aldona Wikt	2
Editorial: Interesting times	2
New development: Enhancing regional innovation capabilities through formal public service communities of practice	2
Accrual accounting in the public sector of emerging economies: Bibliometric analysis and future research	2
Debate: Accounting training for politicians—an alternative approach	2
The effect of treating public services as commodities	2
New development: A prototype framework to assess the coverage of financial management topics in MPA/MPM programmes	2
Selective application of the accrual principle in the construction of government finance statistics: EU evidence	2
Evaluating commodification and commodifying evaluation	2
How far can mandatory requirements drive increased levels of disclosure?	2
Boards of directors and performance in autonomous public sector entities	2
Theme: Governmental accounting and public financial management reforms in Latin AmericaGuest editors: Mauricio Gómez-Villegas and Andreas Bergmann	2
Accounting for China’s government liabilities: after much progress, great tasks remain	2
Designing learning success and avoiding learning failure through learning analytics: the case of policing in England and Wales	2
The institutional environment of gender budgeting: Learning from the Portuguese experience	2
Content and process approach to the job demands-resources model of emotional labour: A conceptual model	2
Editorial: Management accounting and risk management—research and reflections	2
Using a time conditions framework to explore the impact of government policies on the commodification of public goods and women’s defamilization risks	2
Debate: Expanding research on politicians’ data use	2
Developing resilience interventions for emergency service responders—a view from the field	2
Debate: Publish or perish? How legal regulations affect scholars’ publishing strategies and the spending of public funds by universities	2
Public sector reform trajectories: A complexity-embracing perspective	2
Debate: Accounting information performativity and politicians’ use (or not)	2
New development: Mitigating disvalue through a material understanding of public value co-creation	2
Does financial sustainability affect local resident satisfaction? The case of the Victorian local government system	2
Editorial: An agenda for civil service change	2
Debate: Toward a common body of knowledge for global public sector accounting education	2
New development: Diversification of the Cour des comptes’ activities—a necessary modernization or an identity evolution?	2
Fiscal transparency practice, challenges, and possible solutions: lessons from Covid 19	2
Bullying and ill-treatment: insights from an Irish public sector workplace	2