Public Money & Management

Article	Citations
Transportation and coproduction: looking for vulnerabilities to boost and enhance co-assessment	45
Debate: Embedding or expanding? Rethinking sustainability in public sector accounting education	35
Debate: Which private sector management knowledges may be useful in current public sector management education programmes and why?	31
Debt as a motivation for earnings management by Portuguese municipalities?	25
Finding triggers for training transfer: evidence from the National Human Resource Development Institute in Korea	24
Fostering accountability through digital transformation: leadership’s role in enhancing techno-work engagement in public sector	21
New development: Understanding the relationship between public sector consulting and public value destruction—An epistemic learning perspective	20
Assurance of the sustainability report of municipally-owned entities	19
Antecedents and use of cost accounting systems in Dutch executive agencies	19
Does accrual information impact municipal bond prices? Evidence from Japan using AI	18
Irish local government accounts—general accessibility, complexity and confidence of financial statements narrative content	17
Debate: AI in public sector reporting—Where we stand and where we (should) head to	16
Debate: Realizing the opportunities of system-wide audit reform	16
Debate: Training for public audit	16
Debate: A relational agenda for changing public administration research and practice	16
New development: Translating restorative practices into public sector organizations	15
Debate: Let's abandon interviews	15
Evaluating performance to improve management in Argentine public universities with desirable and undesirable indicators	14
Understanding public sector accounting professionals’ intention to implement accrual accounting	14
Debate: English devolution and the elected mayor	14
Impact evaluation of the Brazilian Integrated Border Health System	14
Strategic public management for sustainable development: public value co-creation experiences	14
New development: Rethinking public sector accounting systems by rediscovering their relational nature	14
Debate: Blood, Grenfell, Hillsborough, the Post Office and Windrush—the need for new public service codes	14
Tools for accountability or politics? The USA’s state special revenue fund accounting and balances	13

The effect of political budget cycle on local governments’ financial statements in a young democracy	13
Financial governance and subcontracting in US defence firms: a predictive model for public accountability	12
Anticipating illiberalism: drivers of bureaucratic turnover intention	12
The effect of treating public services as commodities	12
Debate: Synthetic empathy—How AI is redefining emotional labour in public encounters	12
Debate: Dishing on performance budgeting—a new recipe for budgeting that legislators can digest	12
Navigating timeliness: Decoupling in corporate external reporting by Indonesian state-owned enterprises (SOEs)	11
Facilitating internal audit quality and improving the performance of medical clinics	11
Debate: Reflections on the IPSASB’s Exposure Draft (ED) 92—Tangible Natural Resources	11
Healthcare street level bureaucrats’ (SLBs’) delivery of public value: The next step	11
Buyer beware! How cognitive biases can influence the hiring of consultants by public servants	11
Analysing cutback management strategies amidst the Covid 19 pandemic: Insights from Pennsylvania municipalities	10
Debate: Addressing the unexplained growth of consultancies in the public sector—unexplored avenues	10
Citizens’ choice of government vendors: sector, trust, and information	10
New development: E-government, transparency, and corruption in environmental sustainability policies—evidence from urbanized and energy-intensive economies	10
Debate: The (in)completeness of Whole of Government Accounts in accounting for democracy—A UK experience	10
Editorial: Gender budgeting—Insights from contemporary experiences	10
The vicious circle of ambiguity: how governance deters digital transformation in municipal conglomerates	9
Debate: Public financial management and defence logistics under pressure—a comparison of Ukraine and Poland	9
From demand-side to supply-side regulation of government consultants: Recent trends in three OECD countries	9
Debate: Accounting information performativity and politicians’ use (or not)	9
Exploring value creation from an ecosystem perspective: A critical examination of social procurement policy	9
New development: I chose to let the machine choose—the rise of ‘ AIcratism ’	9
New development: The shift of public sector auditing under the influence of institutional logics—the case of European Court of Auditors	9
Digital transformation of government, innovation resource reallocation, and urban resilience: The key elements needed to build an efficient and sustainable society	9
The impact of fiscal education on civic attitudes toward public finance: Evidence from South Korea	9
New development: Local corporate governance and the German Public Corporate Governance-Model Code for international support	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
The impact of digital red tape on non-compliant behaviour: the moderating effect of infection risk	8
Using different types of performance information: implications for hybrid professionals’ decision-making	8
Earnings management in public hospitals: The case of Greek state-owned hospitals	8
E-governance and policy efforts advancing carbon neutrality and sustainability in European countries	8
Intelligent government: The impact and mechanism of government transparency driven by AI	8
Innovation as a robust response to crises in public healthcare organizations: Evidence from Italy	8
New development: Relational public services—reform and research agenda	7
Debate: Remote audit—navigating the pros and cons	7
Digitalization and SDGs accounting: Evidence from the public healthcare sector	7
Debate: A public service fit for purpose	7
New development: Climate consulting and the transformation of climate governance	7
From commodification to entrepreneurialism: how commercial income is transforming the English NHS	7
Debate: Algorithmic bureaucracy in the age of AI—ChatGPT Gov, DeepSeek, and public administration	7
Debate: What exactly is systems leadership?	7
Debate: Giving credence to SDG reporting—the role of supreme audit institutions	7
New development: Red tape and digital accounting technology in the public sector	7
Budgetary responses by the USA to support Ukraine during and after the war	7
New development: Too many absences—An empirical study of children missing from education in Nottingham	7
The impact of key audit matters (KAMs) on transparency and accountability in public sector auditing	7
Her Majesty Queen Elizabeth II: the ultimate public servant	7
Debate: Whole of Government accounts and British think tanks	7

Debate: Can state and local governments harness AI towards SDG realization?	7
Debate: In contracts, we trust—managing risk in public contracts through a relational approach	7
Modelling public sector accounting on private sector practices: the perspectives of practitioners in Polish local government	7
Audit and financial reporting under austerity localism—the case of the Birmingham City Council ‘bankruptcy’	7
Reading between the lines: An exploratory study on how graph distortions shape perceptions and use of performance information	6
Doctors in leadership roles: consequences for quality and safety	6
Financial management information systems, treasury single accounts, and expenditure budget credibility: a moderation-effect approach	6
New development: Assurance on public sector sustainability reporting—time to be proactive	6
Debate: Will the UK's diversity initiatives mirror US rollbacks?	6
Addressing complexity and planning for the uncertain: local finances in wartime Ukraine	6
From co-creation to public value through collaborative platforms—the case of Norwegian kindergartens	6
Information use and preferences: Insights from Italian regional politicians	6
Debate: The ‘transactional gaze’ and other lenses shaping and constraining the delivery of public services	6
Are SDGs being translated into accounting terms? Evidence from European cities	6
New development: Loyalty to principle or politics—The US civil service under attack … but is it justified?	6
Governance solutions for municipally owned companies: practical insights from England and Canada	6
Report: The European Accounting Association’s Public Sector Accounting Committee (ΕΑΑ PSAC)—Taking stock of its first year of activities	6
Debate: Speaking truth to power—Academic institutions as empirical backyards for understanding science–policy interface failures	6
Intra-governmental collaborative transformation in the UK: Paving the way forward	6
Editorial: Management accounting and risk management—research and reflections	6
New development: How politicians as intermediaries can increase the relevance and understandability of accounting information	6
New development: So close, yet so far? Challenging the cost-savings assumption in environmental impact bonds	6
New development: Public service innovation	6
Reflections on being CIGAR Executive Board Chair	6
Contracting out social care services to for-profit and not-for-profit organizations in Italy: Social categorization and governance choices	6
New development: E-government, open data and citizen participation for G20 sustainable development	6
Debate: An essential contribution - doctors in senior leadership	6
Debate: Civil servants resist illiberalism in response to vignettes, and succumb in reality	6
New development: Using counter accounting as a methodology in public accountability and management research	6
Editorial: Recruiting, training and retaining excellent public servants	6
Readability versus obfuscation to fight corruption: evidence from Italian local governments	6
Heuristics of exchange legitimacy: Citizen reactions to ministerial use of performance data in a pandemic	6
Who is on the campus dance floor of sustainability reporting? The Spanish case	6
Civic crowdfunding for local governments: Trends and perspectives from a bibliometric analysis	6
Debate: Accounting training for politicians—an alternative approach	6
Developing resilience interventions for emergency service responders—a view from the field	5
Sleepless for the family: The relationship between public employees’ family motivation and work stress	5
Spatial inequalities in charitable fundraising and income generation for NHS acute trusts in England	5
Bureaucracy at scale: profiling organizational attitudes in Türkiye’s Ministry of National Education	5
The political economy of digital government: How Silicon Valley firms drove conversion to data science and artificial intelligence in public management	5
Public value is in the eye of the beholder: stakeholder theory and ingroup bias	5
New development: Strategic planning in interesting times—From inter-crisis to intra-crisis responses	5
Debate: The future of public sector audit training	5
New development: Every thorn counts—The Baltic response to uncertainty and war in Ukraine	5
Budget transparency and fiscal soundness: Citizens’ political participation as a moderating factor	5
Debate: Popular reports lack standards—A path to also reporting on sustainability to citizens	5
Toward a ‘shared administration’ approach: Do local governments walk the talk?	5
From draft to accounting standard: stakeholders’ views on heritage assets in the IPSASB’s due process	5
New development: Implicit government debt in China—past, present and future	5
Debate: Better government for civil society	5
Social value—are we measuring up?	5
New development: Gender-responsive budgeting beyond institutionalization—challenges from the health sector	5
Constraints on achieving strong horizontal accountability in a public sector context—A case study of refugee resettlement in New Zealand	5
New development: The ethics of accounting information manipulation in the political arena	5
Clinicians’ informal acquisition of accounting literacy in UK clinical commissioning groups	5
How public employees address the tensions between bureaucratization and de-bureaucratization: A relational approach in hiring	5
Are the SDGs embedded in university strategies and reporting practices? Analysing influencing factors	5
Informal practices and efficiency in public procurement	4
Devolution within devolution? A SWOT analysis of introducing combined authorities to Scotland	4
Political budget cycle and unfunded pension liabilities in states in the USA	4
Human-made disasters in a decentralized context: How Czech municipalities are dealing with the Ukrainian crisis	4
New development: How could incentive-based sources of finance fund English local government effectively?	4
New development: A strategic re-set—Sustaining public service well-being	4
Social impact measurement as a ‘public value guarantee’ in public–private partnerships? Evidence from a realist evaluation	4
Developing a model of circular economy engagement for public sector organizations	4
Gendering digital education: A role model for public management	4
Does the Civil Service Commission in Bangladesh map skills to align education, recruitment testing, and training?	4
Debate: Which is more useful to local government representatives—the annual budget or financial statements?	4
Characterization and analysis of the supply network of the Brazilian national school feeding programme	4
New development: In-house consulting—a critical appraisal	4
New development: Great expectations—whole of government accounting: An Australian perspective of its adoption, development and future use in the current environment	4
Debate: How to give university public sector accounting education the relevance it truly deserves	4
Debate: The digital transparency-accountability paradox	4
Editorial: Navigating non-linear reforms in public sector accounting, towards digitalization, sustainability and usability	4
Gender responsive budgeting: The case of Croatia	4
PMM CIGAR Annual Issue 2022, Public Money & Management, Vol. 42, No. 7 (October 2022)	4
Differential reporting in the public sector—financial reporting for small- and medium-sized entities	4
Intensity and fragility of Czech participatory budgeting during the Covid 19 crisis	4
Debate: Extending the literature on accounting information manipulation	4
Gender-responsive budgeting within the medium-term budgetary framework in Bangladesh	4

The role of performance measurement and management systems in changing public organizations: An exploratory study	4
Sustainability reporting from the preparers’ perspective in locally-owned public enterprises	4
Are values driving consultants in public sector financial management advice?	4
Debate: Local audit parties are pulling in different directions	4
Do local government accounts provide decision-useful information? Externalities of fiscal rules	4
Debate: Improving communication effectiveness or wasting taxpayers’ money? The use of social media influencers in public organizations	4
New development: Do accounting and asset management at governments evolve together?	4
Debate: Democracy and secrets: the Afghan data breach and the UK's financial constitution	4
More than a compliance exercise? The case of consolidated financial accounts in Swedish municipalities	4
The effect of board gender diversity on financial and non-financial performance: evidence from Italian public universities	4
Debate: Unlocking AI’s potential for the public sector	4
Debate: Consulting firms, institutional corruption and the hollow state	4
Examining the Covid 19 driven changes in public administration and their longevity: the case of Czechia	4
Evaluating commodification and commodifying evaluation	4
The degree of digital transformation in Italian local government: the impact of their governance characteristics	4
Debate: Joining forces to increase digital skills in accounting education	4
New development: From principles to practice—advancing accrual-based accounting and sustainability reporting in Latin America	4
Public leadership meta-skills in the 2020s	4