OOIR: Observatory of International Research

Papers

(The TQCC of Public Money & Management is 4. The table below lists those papers that are above that threshold based on CrossRef citation counts [max. 250 papers]. The publications cover those that have been published in the past four years, i.e., from 2021-08-01 to 2025-08-01.)

Article	Citations
Debate: Training for public audit	42
The role of participatory arts within co-creation/social innovation	33
Transportation and coproduction: looking for vulnerabilities to boost and enhance co-assessment	29
Irish local government accounts—general accessibility, complexity and confidence of financial statements narrative content	28
Fostering accountability through digital transformation: leadership’s role in enhancing techno-work engagement in public sector	25
Debate: Which private sector management knowledges may be useful in current public sector management education programmes and why?	23
Antecedents and use of cost accounting systems in Dutch executive agencies	23
Assurance of the sustainability report of municipally-owned entities	21
Debate: A relational agenda for changing public administration research and practice	21
Debt as a motivation for earnings management by Portuguese municipalities?	19
Finding triggers for training transfer: evidence from the National Human Resource Development Institute in Korea	18
New development: Understanding the relationship between public sector consulting and public value destruction—An epistemic learning perspective	17
Does accrual information impact municipal bond prices? Evidence from Japan using AI	16
Policy control as an alternative approach to performance-based budgeting (PBB) to strengthen the link between policy and financial means	16
Debate: Realizing the opportunities of system-wide audit reform	15
The effect of political budget cycle on local governments’ financial statements in a young democracy	14
Debate: Dishing on performance budgeting—a new recipe for budgeting that legislators can digest	14
Debate: Blood, Grenfell, Hillsborough, the Post Office and Windrush—the need for new public service codes	14
Debate: English devolution and the elected mayor	14
Debate: Let's abandon interviews	14
Strategic public management for sustainable development: public value co-creation experiences	14
Supporting co-creation processes through modelling	13
Impact evaluation of the Brazilian Integrated Border Health System	13
New development: Rethinking public sector accounting systems by rediscovering their relational nature	13
New development: Translating restorative practices into public sector organizations	13

Analysing cutback management strategies amidst the Covid 19 pandemic: Insights from Pennsylvania municipalities	12
Buyer beware! How cognitive biases can influence the hiring of consultants by public servants	12
New development: Policy learning and public management—a match made in crisis	12
Facilitating internal audit quality and improving the performance of medical clinics	12
New development: The behavioural effects of risk management in higher education	12
Editorial: Gender budgeting—Insights from contemporary experiences	11
Debate: Addressing the unexplained growth of consultancies in the public sector—unexplored avenues	11
Navigating timeliness: Decoupling in corporate external reporting by Indonesian state-owned enterprises (SOEs)	11
The effect of treating public services as commodities	11
Rethinking the way a public university does business	11
How far can mandatory requirements drive increased levels of disclosure?	11
Exploring value creation from an ecosystem perspective: A critical examination of social procurement policy	10
From demand-side to supply-side regulation of government consultants: Recent trends in three OECD countries	10
Land management innovation and sustainability in Victoria, Australia—a longitudinal view	9
Debate: The (in)completeness of Whole of Government Accounts in accounting for democracy—A UK experience	9
Debate: Accounting information performativity and politicians’ use (or not)	9
New development: The shift of public sector auditing under the influence of institutional logics—the case of European Court of Auditors	9
Debate: How to tell stories about government success	9
The vicious circle of ambiguity: how governance deters digital transformation in municipal conglomerates	9
New development: Local corporate governance and the German Public Corporate Governance-Model Code for international support	9
Participatory budgeting—The ultimate way to co-create services for social innovation?	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	8
Wellbeing gender budgeting to localize the UN SDGs: examples from Turkey	8
Audit and financial reporting under austerity localism—the case of the Birmingham City Council ‘bankruptcy’	8
Intelligent government: The impact and mechanism of government transparency driven by AI	8
E-governance and policy efforts advancing carbon neutrality and sustainability in European countries	8
New development: Relational public services—reform and research agenda	8
Earnings management in public hospitals: The case of Greek state-owned hospitals	8
New development: Clinicians in management—past, present, future?	8
New development: The paradox of ambitious intentions and poor outcomes of cutbacks on the government’s workforce	8
Using different types of performance information: implications for hybrid professionals’ decision-making	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
Implementing new funding and governance structures in Scottish schools: associated social risks	7
New development: Ethical dilemmas and emotional labour—what can we learn from the shared Covid-19 crisis?	7
Governance solutions for municipally owned companies: practical insights from England and Canada	7
Debate: What exactly is systems leadership?	7
From commodification to entrepreneurialism: how commercial income is transforming the English NHS	7
Her Majesty Queen Elizabeth II: the ultimate public servant	7
New development: Loyalty to principle or politics—The US civil service under attack … but is it justified?	7
New development: Red tape and digital accounting technology in the public sector	7
Debate: Whole of Government accounts and British think tanks	7
Value-for-money and the small charity	7
Debate: Remote audit—navigating the pros and cons	7
Debate: Can state and local governments harness AI towards SDG realization?	7
Debate: A public service fit for purpose	6
Budgetary responses by the USA to support Ukraine during and after the war	6
Politicians’ use of performance information in the budget process	6

Digitalization and SDGs accounting: Evidence from the public healthcare sector	6
Who is on the campus dance floor of sustainability reporting? The Spanish case	6
Readability versus obfuscation to fight corruption: evidence from Italian local governments	6
Imagining grim stories to reduce redundant deliberation in critical incident decision-making	6
Debate: Giving credence to SDG reporting—the role of supreme audit institutions	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
Contracting out social care services to for-profit and not-for-profit organizations in Italy: Social categorization and governance choices	6
Modelling public sector accounting on private sector practices: the perspectives of practitioners in Polish local government	6
Debate: An essential contribution - doctors in senior leadership	6
Reflections on being CIGAR Executive Board Chair	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
Reading between the lines: An exploratory study on how graph distortions shape perceptions and use of performance information	6
Debate: The ‘transactional gaze’ and other lenses shaping and constraining the delivery of public services	6
Social enterprise in prisons: enabling innovation and co-creation	6
Civic crowdfunding for local governments: Trends and perspectives from a bibliometric analysis	6
From co-creation to public value through collaborative platforms—the case of Norwegian kindergartens	5
New development: Public service innovation	5
Heuristics of exchange legitimacy: Citizen reactions to ministerial use of performance data in a pandemic	5
Budget transparency and fiscal soundness: Citizens’ political participation as a moderating factor	5
New development: Gender-responsive budgeting beyond institutionalization—challenges from the health sector	5
New development: Every thorn counts—The Baltic response to uncertainty and war in Ukraine	5
Addressing complexity and planning for the uncertain: local finances in wartime Ukraine	5
New development: So close, yet so far? Challenging the cost-savings assumption in environmental impact bonds	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
New development: Assurance on public sector sustainability reporting—time to be proactive	5
Sleepless for the family: The relationship between public employees’ family motivation and work stress	5
Constraints on achieving strong horizontal accountability in a public sector context—A case study of refugee resettlement in New Zealand	5
System of choice promotes ethnically-profiled elderly care and older migrants’ use of elderly care: Evidence from Sweden’s three largest cities	5
Debate: Accounting training for politicians—an alternative approach	5
Developing resilience interventions for emergency service responders—a view from the field	5
New development: The ethics of accounting information manipulation in the political arena	5
Debate: Popular reports lack standards—A path to also reporting on sustainability to citizens	5
Debate: The future of public sector audit training	5
Debate: Will the UK's diversity initiatives mirror US rollbacks?	5
Are SDGs being translated into accounting terms? Evidence from European cities	5
New development: Management control for emergent risks in the public sector—a levers of control perspective	4
Are the SDGs embedded in university strategies and reporting practices? Analysing influencing factors	4
New development: A ‘journey of personal and professional emotions’—emergency ambulance professionals during Covid-19	4
New development: Using counter accounting as a methodology in public accountability and management research	4
Informal practices and efficiency in public procurement	4
New development: Do accounting and asset management at governments evolve together?	4
Debate: Improving communication effectiveness or wasting taxpayers’ money? The use of social media influencers in public organizations	4
Are values driving consultants in public sector financial management advice?	4
PMM CIGAR Annual Issue 2022, Public Money & Management, Vol. 42, No. 7 (October 2022)	4
Public value is in the eye of the beholder: stakeholder theory and ingroup bias	4
The effect of board gender diversity on financial and non-financial performance: evidence from Italian public universities	4
New development: Strategic planning in interesting times—From inter-crisis to intra-crisis responses	4
Toward a ‘shared administration’ approach: Do local governments walk the talk?	4
Clinicians’ informal acquisition of accounting literacy in UK clinical commissioning groups	4
Spatial inequalities in charitable fundraising and income generation for NHS acute trusts in England	4
Drivers of reform implementation in local government: a qualitative comparative analysis	4
More than a compliance exercise? The case of consolidated financial accounts in Swedish municipalities	4
New development: In-house consulting—a critical appraisal	4
Public leadership meta-skills in the 2020s	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
Re-humanizing the system—how storytelling can be used to bridge the divide between services and citizens	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
New development: Implicit government debt in China—past, present and future	4
Empowering first-line managers as change leaders towards co-creation culture: the role of facilitated sensemaking	4
Editorial: Management accounting and risk management—research and reflections	4
Risk disclosure practices: Does institutional imperative matter?	4
Human-made disasters in a decentralized context: How Czech municipalities are dealing with the Ukrainian crisis	4
Debate: How to give university public sector accounting education the relevance it truly deserves	4
New development: Great expectations—whole of government accounting: An Australian perspective of its adoption, development and future use in the current environment	4
Developing a model of circular economy engagement for public sector organizations	4
Gender responsive budgeting: The case of Croatia	4
Political budget cycle and unfunded pension liabilities in states in the USA	4
The political economy of digital government: How Silicon Valley firms drove conversion to data science and artificial intelligence in public management	4