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 2020-04-01 to 2024-04-01.)

Article	Citations
New development: COVID-19 as an accelerator of digital transformation in public service delivery	158
New development: ‘Healing at a distance’—telemedicine and COVID-19	127
New development: Managing the Covid-19 pandemic—from a hospital-centred model of care to a community co-production approach	28
Do public–private partnerships achieve better time and cost performance than regular contracts?	25
Debate: If not now, then when? Covid-19 as an accelerator for public sector accrual accounting in Europe	24
Digital transformation going local: implementation, impacts and constraints from a German perspective	22
New development: ‘Appreciate–Engage–Facilitate’—The role of public managers in value creation in public service ecosystems	20
New development: Covid-19 and its publics—implications for strategic management and democracy	19
Innovation, exnovation and intelligent failure	19
IPSAS in Latin America: innovation, isomorphism or rhetoric?	18
New development: Strategic user orientation in public services delivery—the missing link in the strategic trinity?	17
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
In the pursuit of harmonization: comparing the audit systems of European local governments	16
New development: Running elections during a pandemic	16
The emotional burdens of public service: rules, trust, and emotional labour in emergency medical services	16
Leading co-creation for the green shift	15
Politicians’ use of performance information in the budget process	15
Debate: safeguarding democracy during pandemics. Social distancing, postal, or internet voting—the good, the bad or the ugly?	15
New development: Responding to complexity in public services—the human learning systems approach	14
Legitimating the standard-setter of public sector accounting reforms	13
New development: Embedding the SDGs in city strategic planning and management	13
New development: Accounting for human-made disasters—comparative analysis of the support to Ukraine in times of war	13
Trust and transaction costs in public–private partnerships—theoretical reflections and empirical findings	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
Public sector accounting education: A structured literature review	11
New development: Is China’s local government debt problem getting better or worse?	11
Theme: Experiences and challenges with gender budgeting and accounting. Moving towards gender-responsive forms of accountability?	11
New development: Walk on the bright side—what might we learn about public governance by studying its achievements?	11
Debate: What support should local government expect from accounting during a sudden crisis such as Covid-19?	11
New development: Public sector accounting education for users—embedding eLearning and technology in teaching	10
From enthusiasm to disenchantment: an analysis of the termination of Portuguese municipal enterprises	10
Theme: Politicians’ use of accounting informationEditorial: Unraveling politicians’ use and non-use of accounting information	10
Understanding the smart city race between Hong Kong and Singapore	10
New development: Administrative accountability and early responses during public health crises—lessons from Covid-19 in China	10
The proposed IPSAS on measurement for public sector financial reporting—recycling or reiteration?	10
Gender budgeting in the crossroad of gender policy and public financial management: The Finnish case	9
Debate: Voting challenges in a pandemic—Poland	9
Leadership matters to the police: Managing emotional labour through authentic leadership	9
Debate: Towards a more comprehensive understanding of ritualized bureaucracy in digitalized public organizations	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
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
Wellbeing gender budgeting to localize the UN SDGs: examples from Turkey	8
Earnings management in public healthcare organizations: the case of the English NHS hospitals	8
New development: University managers balancing between sense and sensibility	8
New development: The role of the accountancy profession in saving our planet	7
New development: Citizen science—discovering (new) solutions to wicked problems	7
Government accounting literacy as an attribute of smart citizenship	7
Gender-responsive budgeting in Austria: The narrow line between implementation and confirmation	7
Exploring the wellbeing of ambulance staff using the ‘public value’ perspective: opportunities and challenges for research	7
Repetitive reorganizations, uncertainty and change fatigue	7
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
Is council co-operation cost efficient? An empirical analysis of waste collection in Spanish local government	6
Debate: On the ‘why’ of gender budgeting	6
Risk management and management accounting control systems in public sector organizations: a systematic literature review	6
Debate: Climate change, environmental challenges, sustainable development goals and the relevance of accounting	6
From co-creation to public value through collaborative platforms—the case of Norwegian kindergartens	6
Cultural transition and organizational performance: the non-profit context	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
Debate: Politicians' use of accounting information—the myth of rationality	6
Regulatory space in local government audit: An international comparative study of 20 countries	6
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
Fiscal councils as watchdogs—how loud do they bark?	6
‘Sobriety, human dignity and public morality’: ethical standards in Kazakhstan	5
New development: Ten years of consolidated accounts in the United Kingdom public sector—taking stock	5
Dis/value in co-production, co-design and co-innovation for individuals, groups and society	5
Imagining grim stories to reduce redundant deliberation in critical incident decision-making	5
Accounting for value-based management of healthcare services: challenging neoliberal government from within?	5
New development: Bridging the gap—analysis of required competencies for management accountants in the public sector	5

New development: Blockchain—a revolutionary tool for the public sector	5
Post-decision project evaluation of UK public–private partnerships: insights from planning practice	5
Game changer or accounting practice? Gender responsive budgeting in India	5
New development: Importance of accounts receivable in Colombian state entities and their impact on the preparation of financial information	5
Public managers’ perception of the usefulness of accounting information in decision-making processes	5
Value and sustainability in technology-enabled care services: a case study from north-east England	5
Co-creating public services in social hackathons: adapting the original hackathon concept	5
New development: Mitigating and negotiating the co-creation of dis/value—Elinor Ostrom’s design principles and co-creating public value	5
Determinants of public transparency: A study in Brazilian local governments	5
New development: Myanmar’s civil service—Responsible disobedience during the 2021 military coup	5
Debate: The central government’s capacity building role in policy implementation in China	5
Data, trust, democracy and Covid-19: the first parliamentary assessment of the UK government’s approach to data during the pandemic	5
Exploring perceptions of Lean in the public sector	5
New development: A ‘journey of personal and professional emotions’—emergency ambulance professionals during Covid-19	5
Enhancing public service innovation through value co-creation: Capacity building and the ‘innovative imagination’	5
Developing capacity within the British civil service: the case of the Stabilisation Unit	5
A tale of two trusts: case study analysis of bullying and negative behaviours in the UK ambulance service	5
Rallying together—The rationale for and structure of collaborative practice in England	5
Debate: Local public audit and accountability—an international and public value perspective	5
New development: Competency assessment system and practice in government—the South Korean experience	5
Accountability fragmented? Exploring disjointed performance measurement in government	5
The academic voice in the EPSAS project	4
Roles and user characteristics as driving forces of information use in the Dutch parliament	4
Determinants of cash holdings—evidence from New Zealand local councils	4
Does longer deliberation by the legislature increase the efficiency of the government budget?	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
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
New development: Whither the strategic direction of public audit in an era of the ‘new normal’?	4
Debate: Are government buildings, roads, defence equipment and similar structures really assets?	4
New development: Integration of budget and governmental accounting in Mexican states	4
Strategic management of social responsibilities: a mixed methods study of US universities	4
What are the required qualities of auditors in the public sector?	4
Developing public servants for the future	4
A typology of dis/value in public service delivery	4
A critical evaluation of organizational readiness for continuous improvement within a UK public utility company	4
New development: Accounting recognition of public infrastructure—applying a practical control criterion approach	4
‘SIB’: what does it really mean? A theoretical approach to understanding social impact bonds	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
Does accrual-based government financial information serve as an indicator of fiscal risks?	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
New development: Understanding the statement of accounts—the use of financial information in UK local authorities	4
Gender budgeting in Slovenia—approaches, achievements, and complexities	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
Local government and democratic innovations: reflections on the case of citizen assemblies on climate change	4