Public Money & Management

1997 - 2025

Current editor(s): Michaela Lavender

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Volume 45, issue 3, 2025

Editorial: The role of accounting in ensuring financial and social sustainability during crises—a multi-actor perspective pp. 183-188

Giuseppe Grossi and Veronika Vakulenko

Debate: Government support for businesses and new ventures during wartime—the road to recovery pp. 189-190

Oleksandra Tymoshenko and Massimo Sargiacomo

Debate: Budgeting through ESG dimensions—Managing the impacts of the war in Ukraine pp. 191-192

Grygorii Kravchenko and Inna Tselinko

Debate: The new role of international financial institutions in the era of continuous crises and the war in Ukraine pp. 193-194

Natalia Konovalenko and Veronika Vakulenko

Emergency budgeting for resilience during the war. The case of Ukraine pp. 195-205

Yuliya Markuts and Fabiana Roberto

Addressing complexity and planning for the uncertain: local finances in wartime Ukraine pp. 206-216

Veronika Vakulenko, Massimo Sargiacomo and Veronika Klymenko

The emotive power of accounts during war time pp. 217-227

Valeriia Melnyk, Olga Iermolenko and Carolyn Cordery

More than just numbers: Exploring the transformative role of accounting practices in the Black Sea Grain Initiative for mitigating human-made crises pp. 228-236

Ebru Tekin Bilbil, Cemil Eren Fırtın and Tom S. Karlsson

Budgetary responses by the USA to support Ukraine during and after the war pp. 237-246

Philip Joyce and Olha Krupa

Budgeting for the human-made disaster of war: US aid to Ukraine pp. 247-255

James W. Douglas, Justin Conrad and Joseph A. Frederick

The role of accountability and transparency in government during disasters: the case of Ukraine–Russia war pp. 256-265

Javier Cifuentes-Faura

New development: Every thorn counts—The Baltic response to uncertainty and war in Ukraine pp. 266-269

Peeter Peda

New development: Supporting crisis budgeting in Ukraine—The role of the EU pp. 270-274

Sara Giovanna Mauro

Volume 45, issue 2, 2025

Editorial: Recruiting, training and retaining excellent public servants pp. 93-95

Andrew Massey

Debate: Tackling the public sector workforce crisis pp. 96-97

Michael Bichard

Debate: Let's abandon interviews pp. 98-99

Martin Stanley

Debate: Fixing the foundations—the case for a UK college of public service leadership pp. 100-101

Sir Geoff Mulgan

Following the mob? How diversity as dogma can damage public services pp. 102-110

Stuart Green

Public aspects of public manager training, education and development pp. 111-118

Jean Hartley

Educating a civil service that is fit for purpose: perceptions from UK stakeholders pp. 119-128

Ian C. Elliott, Karin A. Bottom, Russ Glennon and Karl O’Connor

Scrutiny of ministerial ethics and standards of conduct in the UK: diluted accountability? pp. 129-138

Sean Kippin and Robert Pyper

New development: Re-investigating the influence of China on the British civil service examination system pp. 139-143

Pan Suk Kim and Andrew Massey

New development: Loyalty to principle or politics—The US civil service under attack … but is it justified? pp. 144-150

Jos C. N. Raadschelders and Hon Ronald P. Sanders

New development: Public service innovation pp. 151-156

Lorraine Johnston and John Fenwick

New development: Is Nolan enough? Why senior officers need to understand public values at the street-level perspective pp. 157-161

Steven Parker and Joyce Liddle

New development: Addressing wicked policy problems through cross-government collaboration—Insights from the UK context pp. 162-166

Olga Siemers and Ileana Daniela Serban

New development: Is it time for New Public Service Bargain? pp. 167-169

Karen Johnston

New development: The implementation (gap) of senior civil service recruitment reform—a matter of organizational size? pp. 170-177

Francesco Vidè, Claudio Buongiorno Sottoriva and Raffaella Saporito

New development: Picking a way through minefields—Leadership with political astuteness for senior police pp. 178-181

Jane Roberts and Jean Hartley

Volume 45, issue 1, 2025

Editorial: Relationalism and relativism of evidence pp. 1-2

Karen Johnston

Debate: A relational agenda for changing public administration research and practice pp. 3-5

Koen P. R. Bartels, Dina von Heimburg, Gerald Jordan and Ottar Ness

Debate: Beyond the New Public Management? pp. 6-7

John Clarke and Janet Newman

Debate: The ‘transactional gaze’ and other lenses shaping and constraining the delivery of public services pp. 8-9

Joy MacKeith

Debate: Trust and accountability—consequences for the quality of policy advice pp. 10-11

Matthew Collins

Citizens’ e-participation in the digital world: empirical insights from Europe pp. 12-21

Giuseppe Iuliano, Beatriz Cuadrado-Ballesteros and Marco Bisogno

Analysing cutback management strategies amidst the Covid 19 pandemic: Insights from Pennsylvania municipalities pp. 22-33

Theodore Arapis and Vaswati Chatterjee

The capacities of local government in early response to Covid 19: Evidence from South Korea pp. 34-44

Kee Hoon Chung, DaEun Kim and Dong Chul Shim

Are credit rating agencies users of government accounting information? Evidence from the sovereign rating process pp. 45-52

Claudio Columbano

Negative effects on SMEs’ success rates when framework agreements are used in bidding for public contracts pp. 53-61

Daniel Arosa, Iván Arribas and José Vila

Who is on the campus dance floor of sustainability reporting? The Spanish case pp. 62-71

Javier Garcia-Lacalle, Emilio Martin and Sonia Royo

Managing the unmeasurable: Developing a new performance management framework for the voluntary sector pp. 72-81

Cathy Knowles

New development: Radically reshaping PFM? A review of ‘Advice, Money, Results’ pp. 82-86

Marc Robinson

New development: Assessing the influence of Brazil's public governance narrowness on the Brazilian Army pp. 87-91

Karina Furtado Rodrigues and Carlos Eduardo Ribeiro Pacheco Filho

Volume 44, issue 8, 2024

Editorial: Public sector accounting current developments—insight, critique and transformative redefinitions pp. 651-654

Marco Bisogno, Eugenio Caperchione, Josette Caruana, Susana Jorge and Francesca Manes-Rossi

Debate: Can we tell accounting when we see it? pp. 655-656

Sandra Cohen and Francesca Manes-Rossi

Debate: Researching in challenging times—adapting and enhancing public sector accounting practices pp. 657-659

Marco Bisogno, Josette Caruana, Susana Jorge, André Lino and Gorana Roje

Extinction of central and local government accounting education: Self-reinforcing institutional processes—a Norwegian warning pp. 660-669

Anatoli Bourmistrov, Brynjar Gilberg and Levi Gårseth-Nesbakk

Lost in the maze? Public sector accounting and reporting—A structured literature review pp. 670-684

Julia-Isabelle Heise and Marius Gros

Integrated reporting and its pluralistic perspective: promoting public value and accountability in public sector accounting? pp. 685-695

Andrea Garlatti, Silvia Iacuzzi, Irina Dokalskaya and Elisabetta Pericolo

Sustainability reporting from the preparers’ perspective in locally-owned public enterprises pp. 696-707

Lourdes Torres, Lara Ripoll, Vicente Pina and Patricia Bachiller

Measuring the use of financial information by politicians in local government pp. 708-718

Susana Jorge, Patrícia Gomes, Liliana Pimentel, Lara Baião and Sónia Nogueira

New development: Income and gender equality, Spanish spending reviews and public values pp. 719-722

Yuliya Kasperskaya and Ramon Xifré

New development: Assurance on public sector sustainability reporting—time to be proactive pp. 723-726

Isabel Brusca, Marco Bisogno, Sandra Cohen and Francesca Manes-Rossi

New development: Rethinking public sector accounting systems by rediscovering their relational nature pp. 727-732

Carmela Barbera, Mariafrancesca Sicilia and Ileana Steccolini

New development: Keeping up with accounting in society—public sector challenges pp. 733-736

Hendrik Vollmer, Jan van Helden and Ileana Steccolini

Volume 44, issue 7, 2024

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 Bart Voorn pp. 565-569

Rhys Andrews, Ulf Papenfuβ, Marieke van Genugten and Bart Voorn

Debate: Main lessons from Local Authority-Owned Companies: A Good Practice Guide pp. 570-571

Joanne Pitt

Debate: Board nominations of MOCs—Does politics come before expertise? pp. 572-573

Janne Ruohonen

Debate: Accountability of municipally owned corporations—beyond principals and agents pp. 574-575

Karel Nieukoop

Governance solutions for municipally owned companies: practical insights from England and Canada pp. 576-585

Stuart Green

Municipally owned corporations in Sweden: A cautionary tale pp. 586-593

Andreas Bergh and Gissur Ó. Erlingsson

Municipally owned corporations and autonomy in centralized states—A comparative analysis of Turkey and Israel pp. 594-603

Irmak Özer, Evrim Tan, Eran Razin and Anna Hazan

New development: Local corporate governance and the German Public Corporate Governance-Model Code for international support pp. 604-607

Klaus-Michael Ahrend

New development: How working from home influences the governance of municipally owned corporations and affects the public interest pp. 608-612

Kyra Aman and Tijs Boom

Debate: Remote audit—navigating the pros and cons pp. 613-614

Reena Kumari

Debate: An essential contribution - doctors in senior leadership pp. 615-616

Paul Evans and Kirsten Armit

Implementing auditor-general annual recommendations in South African municipalities: A situational analysis pp. 617-627

Gerrit van der Waldt, David Fourie and Cornel Malan

The impact of digital red tape on non-compliant behaviour: the moderating effect of infection risk pp. 628-638

Qing Miao, Hui Yin, Gary Schwarz and Jinhao Huang

Social identity and IPSAS adoption: cross-national evidence pp. 639-649

Mustafa Elkasih Abdulkarim and Mohamed Ismail Umlai

Volume 44, issue 6, 2024

Editorial: Governments need liquidity and solvency requirements instead of failing strategic financial plans pp. 439-440

Andreas Bergmann

Debate: Blood, Grenfell, Hillsborough, the Post Office and Windrush—the need for new public service codes pp. 441-442

Michael Bichard

Debate: Whether and how public innovations create value pp. 443-445

Jean Hartley, Lars Fuglsang, Rolf Rønning and Karin Geuijen

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? pp. 446-448

Stephen Osborne and Greta Nasi

Facilitating internal audit quality and improving the performance of medical clinics pp. 449-461

Malka Zisu, Natalie Shefer and Abraham Carmeli

Political budget cycle and unfunded pension liabilities in states in the USA pp. 462-471

Ljubinka Andonoska and H. Daniel Xu

Debt as a motivation for earnings management by Portuguese municipalities? pp. 472-483

Augusta Ferreira

Dataspaces, public administration and collective rationality: opportunities and limits for data-driven policy-making pp. 484-490

Riccardo Nanni and Maurizio Napolitano

For all seasons? Exploring the policy-context for co-creation pp. 491-499

Asbjørn Røiseland

Performance shall not live by results alone: organizational subcultures and perceived performance in public administration pp. 500-514

Giorgio Giacomelli, Marta Micacchi and Lorenza Micacchi

Doctors in leadership roles: consequences for quality and safety pp. 515-522

Ian Kirkpatrick, Ali Altanlar and Gianluca Veronesi

Collective institutional entrepreneurship for the EPSAS programme: The missing link pp. 523-532

Daniela Argento, Luca Bartocci and Daniele Natalizi

Negotiating the budget for evidence-informed policy-making: insights from a UK government department pp. 533-542

Louise Shaxson, Rick Hood, Annette Boaz and Brian Head

Spatial inequalities in charitable fundraising and income generation for NHS acute trusts in England pp. 543-552

John Mohan and David Clifford

New development: Relational public services—reform and research agenda pp. 553-558

Rob Wilson, Max French, Hannah Hesselgreaves, Toby Lowe and Mark Smith

New development: Public managers between a rock and a hard place—social-financial sustainability in local government pp. 559-564

Lotta-Maria Sinervo and Harri Laihonen

Volume 44, issue 5, 2024

Editorial: Remembering Alexei Navalny and struggles for good governance pp. 339-340

Karen Johnston

Debate: Tackling the aged care workforce pp. 341-342

Katrina Radford and Ellie Meissner

Debate: Technical developments and quality management pp. 343-344

Noel Hepworth

Debate: The intricacies of cutback management during the Covid 19 pandemic pp. 345-346

James W. Douglas and Ringa Raudla

Debate: The lack of public sector accounting education within universities and what is next pp. 347-348

Richard M. Baylis, Dennis De Widt, Lukas J. Helikum and Rachel Ashworth

When innovation comes to town—the institutional logics driving change in municipalities pp. 349-357

Erica Eneqvist

Eliminating the effects of external environmental factors to improve the analysis of local government financial condition: a study in Indonesia pp. 358-365

Irwan Taufiq Ritonga

To manage or reserve accruals? Evidence from a balanced-budget requirement reform pp. 366-375

Pierre Donatella, Emmeli Runesson and Torbjörn Tagesson

Accrual accounting in the public sector of emerging economies: Bibliometric analysis and future research pp. 376-388

Rui Salato, Patrícia Gomes and Carlos Ferreira

Assessing the stakeholders’ responses in public discussions of IPSASB standards from a cultural perspective pp. 389-398

Fábio Albuquerque, Paula Gomes dos Santos, Eugênia Paiva da Penha and Daniel Silva

The role of performance measurement and management systems in changing public organizations: An exploratory study pp. 399-406

Samuel Leite Castelo and Carlos Gomes

Impact evaluation of the Brazilian Integrated Border Health System pp. 407-417

Caroline Krüger, Marlon Fernandes Rodrigues Alves, Clarisse Mendes Pinto Gomes Ferreira, Luiz Guilherme Dácar da Silva Scorzafave, Cláudia Souza Passador and Adriana Cristina Ferreira Caldana

Antecedents of public managers’ collective implementation efficacy as they actualize new public services pp. 418-427

Hedva Vinarski-Peretz and Aviv Kidron

The effect of contract- and network management on performance and innovation in infrastructure projects pp. 428-437

Erik Hans Klijn, Samantha Metselaar and Rianne Warsen

Volume 44, issue 4, 2024

Editorial: The commodification of the public good—who wins and who loses? pp. 277-280

Andrew Gray, Simon Roberts, Bruce Stafford and Jane Broadbent

The effect of treating public services as commodities pp. 281-288

Paul Spicker

The market doesn’t care pp. 289-297

Mary Corcoran and Kevin Albertson

Commodification and healthcare in the third sector in England: from gift to commodity—and back? pp. 298-307

Rod Sheaff, Angela Ellis-Paine, Mark Exworthy, Rebecca Hardwick and Chris Q. Smith

From commodification to entrepreneurialism: how commercial income is transforming the English NHS pp. 308-316

Mark Exworthy, Neil Lunt, Penelope Tuck and Rakesh Mistry

Using a time conditions framework to explore the impact of government policies on the commodification of public goods and women’s defamilization risks pp. 317-325

Ruby C. M. Chau and Sam W. K. Yu

Evaluating commodification and commodifying evaluation pp. 326-334

Bruce Stafford, Simon Roberts and Pauline Jas

New development: The commodification of social security medical assessments—academic analysis and practitioner experience pp. 335-338

Richard Machin and Allan Reynolds

Volume 44, issue 3, 2024

Editorial: Managing expectations reduces disappointment pp. 179-179

Andreas Bergmann

Debate: Can audit reduce information asymmetry? The case of English local government pp. 180-181

Ben Worthy

Debate: The data threat to 2050 net zero—public administrations’ responsibility for the ‘data-scape’ pp. 182-184

Thomas W. Jackson and Ian R. Hodgkinson

Debate: Reporting pre-election polls: it is less about average Jane and Joe, and more about polarized Karen and Kevin pp. 185-186

Jurgen Willems and Kenn Meyfroodt

The impact of International Public Sector Accounting Standards on economic policy uncertainty pp. 187-195

Reza Hesarzadeh and Parisa Saadat Behbahaninia

Fiscal transparency practice, challenges, and possible solutions: lessons from Covid 19 pp. 196-207

Hanyu Xiao and Xiaohu Wang

Is water management really transparent? A comparative analysis of ESG reporting of Andalusian publicly-owned enterprises pp. 208-215

Javier Andrades, Domingo Martinez-Martinez, Jesús Herrera and Manuel Larran

Who will benefit from extended budget participation? An empirical analysis of South Korean participatory budgeting practices pp. 216-224

HyungGun Park, Sungil Yoon and B. Shine Cho

Informal practices and efficiency in public procurement pp. 225-233

Yuliya Rodionova, Juraj Nemec, Andrey Tkachenko and Andrei Yakovlev

Approaches to co-creating successful public service innovations with citizens: A comparison of different governance traditions pp. 234-243

Stefanie Gesierich

Implementing an hospital accreditation programme in a context of NPM reforms: Pressures and conflicting logics pp. 244-251

Ana Conceição, Celia Picoito and Maria Major

Characterization and analysis of the supply network of the Brazilian national school feeding programme pp. 252-258

Denise Boito Pereira da Silva and João Luiz Passador

Improving performance management in local government: Lessons from South Korea pp. 259-266

Young-Bin Seo and Yoon-Shik Lee

New development: Clinicians in management—past, present, future? pp. 267-270

Justin Waring

New development: From blanket coverage to patchwork quilt—rethinking organizational responses to fraud in the National Health Service in England pp. 271-275

Cerian Griffiths, Alan Doig, Jackie Harvey, Katie Benson and Nicholas Lord

Volume 44, issue 2, 2024

Editorial: Resilience and wellbeing—the persistent challenges for our emergency services pp. 95-97

Paresh Wankhade and Peter Murphy

Debate: Lessons learned from the emergency services’ response to the Covid 19 pandemic pp. 98-99

Katarzyna Lakoma and Yu-Ling Liu-Smith

The link between organizational support, wellbeing and engagement for emergency service employees: a comparative analysis pp. 100-107

Yvonne Brunetto, Matthew Xerri and Benjamin Farr-Wharton

Crime, violence and stress in the emergency services work: military police in southern Brazil pp. 108-116

Silvia Azevedo Nelson, Daniel Moraes Pinheiro, Ana Paula Grillo Rodrigues and Matthew Xerri

Developing resilience interventions for emergency service responders—a view from the field pp. 117-123

Ian Hesketh and Noreen Tehrani

Personality, social support, stress, and coping in a sample of Canadian paramedics pp. 124-132

Joanna Lockhart and Stephen B. Perrott

A tale of two trusts: case study analysis of bullying and negative behaviours in the UK ambulance service pp. 133-140

Constantine Manolchev and Duncan Lewis

Exploring the wellbeing of ambulance staff using the ‘public value’ perspective: opportunities and challenges for research pp. 141-151

Geoffrey Heath, Paresh Wankhade and Peter Murphy

Debate: Extending the literature on accounting information manipulation pp. 152-153

Ron Hodges

Debate: Will AI affect the transparency and accountability of public sector accounting? pp. 154-155

Javier Cifuentes-Faura

Contracting out social care services to for-profit and not-for-profit organizations in Italy: Social categorization and governance choices pp. 156-164

Manuela S. Macinati and Suzanne H. Young

Public sector reform trajectories: A complexity-embracing perspective pp. 165-173

Walter Castelnovo and Maddalena Sorrentino

New development: Government accounting reforms in southern Africa—lessons from Malawi pp. 174-177

Joseph Amazuwa Chirwa

Volume 44, issue 1, 2024

Editorial: Excellence and relevance rooted in policy and practice pp. 1-4

Andreas Bergmann and Karen Johnston

Debate: Improving communication effectiveness or wasting taxpayers’ money? The use of social media influencers in public organizations pp. 5-6

Raphaël Zumofen and Vincent Mabillard

Debate: Why the religious factor has been forgotten in PA studies? (And how to remedy it) pp. 7-8

Edoardo Ongaro and Michele Tantardini

Debate: Managing social responsibilities in the public value university—A comment on George et al. (2023) pp. 9-10

Rhys Andrews

Debate: US universities’ varied approaches to social responsibility pp. 11-12

John M. Bryson

Debate: Reimagining strategic management of social responsibilities in US universities—A comment on George et al. (2023) pp. 13-14

Said Elbanna

Strategic management of social responsibilities: a mixed methods study of US universities pp. 15-25

Bert George, Michael J. Worth, Sheela Pandey and Sanjay K. Pandey

Management consultants and the social function of procurement pp. 26-34

Marty Bortz, David Brown, Svenja Keele and Hilary Manning

Healthcare budgeting for cyclicality: Structured literature review of accounting, public administration and ­­­health management pp. 35-43

Ruth Gibbs, Michelle Carr, Mark Mulcahy and Don Walshe

Gendering digital education: A role model for public management pp. 44-53

Claudia Arena, Simona Catuogno, Rosa Lombardi and Hannah Möltner

The translation of Lean management: Prospects of a relational approach for successful practice pp. 54-61

Vincent van Loenen, Roel Schouteten, Max Visser and Ed Vosselman

Heterogeneity when accounting standards are non-binding: Internal service charges in the Swiss cantons pp. 62-70

Nils Soguel, Nicola Mauri and Henrique Soares Pimenta

Differential reporting in the public sector—financial reporting for small- and medium-sized entities pp. 71-79

Berit Adam and Jens Heiling

New development: From social impact bonds to impact bonds—an outcomes-based framework pp. 80-84

Vincenzo Buffa, Maya Tira and Benjamin Le Pendeven

New development: From aid to empowerment—making refugee policy more sustainable pp. 85-89

Michelle Richey and Jade Wendy Brooks

New development: Improving accident compensation for public officials pp. 90-93

Pan Suk Kim