Public Money & Management

1997 - 2026

Current editor(s): Michaela Lavender

From Taylor & Francis Journals
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Volume 46, issue 5, 2026

Editorial: Digital government for transparent and accountable public services and SDG progress pp. 529-532

Javier Cifuentes-Faura

Debate: Does digitization strengthen accountability or create new risks in public administration? pp. 533-535

Melinda Timea Fülöp

Debate: The collaboration dilemma: how fragmented standards hobble e-government transparency and sustainability in BRICS+ pp. 536-537

Qingquan Jiang, Zhenhao Chen, Mengping Zhu and Xiaosan Zhang

Debate: The digital transparency-accountability paradox pp. 538-539

Yanyan Huang, Liping Guo, Xiaosan Zhang and Qingquan Jiang

Debate: The efficiency-accountability dilemma—transparency challenges in digital government AI governance pp. 540-541

Qingquan Jiang, Mengping Zhu, Xinbi Xian, Xiaozhen Guo and Songxian Liu

Debate: Social media and cultural identity in public policy—the digital shift in cultural governance pp. 542-543

Qiuying Chen, Xiting Wang, Jili Chen, Zhenhuang Lin and Qingquan Jiang

Skills and dynamic capabilities for generative AI: embracing the Industry 5.0 paradigm and nourishing innovation in public institutions pp. 544-558

Katerina Beta, Sakthi Shalini Nagaraj and Andy Coleman

Can digital transformation improve government expenditure efficiency? An empirical analysis pp. 559-567

Yifei Lyu, Tarekol Islam Maruf, Shang Chen, Louis Zhong Rui Wong and Qin Dai

Digital transformation of government, innovation resource reallocation, and urban resilience: The key elements needed to build an efficient and sustainable society pp. 568-577

Wei Chen, Yang Zheng and Wandan Zou

Can digital government enhance economic resilience? A new analysis pp. 578-584

Yuyin Li and Yuan Xiao

Intelligent government: The impact and mechanism of government transparency driven by AI pp. 585-596

Xin Zhao, Yaxin Huo, Mohammad Zoynul Abedin, Yuping Shang and Hind Alofaysan

Effects of digitization on environmental governance in public services: evidence from China pp. 597-609

Xiaoxia Gong, Jian Wang and Zisheng Xiao

Digital accountability through e-participation: the moderating role of the digital divide pp. 610-622

Cemil Eren Fırtın, Mert Akyuz, Ebru Tekin Bilbil and Naci Karkin

Digital transformation of government: sustainability through e-governance pp. 623-631

Wang Chuhao, Khalid Khan and Zhang Haiyuan

E-governance and policy efforts advancing carbon neutrality and sustainability in European countries pp. 632-642

Xinyu Wang, Yeyao Wang, Adnan Khurshid and Sardar Fawad Saleem

Transparency, accountability, and the SDGs: A European e-governance perspective pp. 643-647

Yuchen Gao, Zhaoze Jin, Kangning Wang, Jiesheng Wang and Adnan Khurshid

New development: E-government, open data and citizen participation for G20 sustainable development pp. 648-652

Guoqing Zhai, Xin Zhao, Xiaowei Ma, Pardaev Jamshid and Mohamed Djafar Henni

New development: E-government, eco-innovation, and public policies—shaping transparency, accountability, and corruption control in the EU pp. 653-657

Kamal Si Mohammed

New development: E-government and policy transparency in sustainable cities and communities—A quantile analysis pp. 658-664

Zhao Zixiang, Arwa Abuhaimed, Eman Alanzi and Hind Alofaysan

New development: E-government, transparency, and corruption in environmental sustainability policies—evidence from urbanized and energy-intensive economies pp. 665-669

Mohamed Djafar Henni, Salim Bourchid Abdelkader and Samariddin Makhmudov

New development: Big data and artificial intelligence for smart public decision-making and advancing the SDGs pp. 670-674

Keyu Ai, Huaiwen Zhang, Long Bu, Adrian Cantemir Călin and Sardar Fawad Saleem

New development: E-governance, public policies, and sustainability pp. 675-679

Qiong Wang, Yaying Zhou and Hind Alofaysan

Volume 46, issue 4, 2026

Editorial: Taking stock of the research on politicians’ use of accounting information pp. 393-398

Tjerk Budding and Jan van Helden

Debate: Dishing on performance budgeting—a new recipe for budgeting that legislators can digest pp. 399-401

Katherine Willoughby

Debate: Why are politicians reluctant to use performance information in the control phase of the performance budget cycle? pp. 402-403

Christoph Reichard

Debate: Whole of Government Accounting in the UK; history and future challenges pp. 404-405

Gareth Davies

Debate: Financial, performance and accounting information: what information is really at stake? A clarification for a purposeful usage by politicians pp. 406-408

Sandro Brunelli

A thematic literature review on politicians’ use of financial and non-financial information: Insights and future directions pp. 409-421

Susana Jorge, Adriana Silva and Sónia P. Nogueira

What drives usability of public sector online reporting? pp. 422-432

Bram Faber and Tjerk Budding

Heuristics of exchange legitimacy: Citizen reactions to ministerial use of performance data in a pandemic pp. 433-445

Tomi Rajala and Jussi Lepistö

Cost information needs for Brazilian local politicians’ decision-making pp. 446-456

Giseli Pereira Sarmento da Silva and Ariel Behr

Information use and preferences: Insights from Italian regional politicians pp. 457-467

Sonia Cocco, Alessandro Spano and Benedetta Bellò

Pinching pennies at the polls: A public financial management research agenda for election administration pp. 468-476

Zachary Mohr

New development: Politicians and consolidated financial statements. The role of accounting information in local government pp. 477-481

Elisa Mori, Cristian Carini and Claudio Teodori

New development: ‘Auditor opinions for sale’—when privatization meets the cultural ecology of corruption pp. 482-486

Harun Harun, David Carter and Sultan Suhab

New development: How politicians as intermediaries can increase the relevance and understandability of accounting information pp. 487-490

Liesbeth Reekers

New development: Fiscal reporting—new potential to drive decision-making and behavioural change pp. 491-494

Delphine Moretti and Peter Welch

Debate: Synthetic empathy—How AI is redefining emotional labour in public encounters pp. 495-497

Naikang Feng and Wai-Fung Lam

Debate: Overcoming optimism and fear—public organizations in the age of AI pp. 498-499

Nicola Capolupo

Debate: Public debt in Bangladesh—how stressful is it for the government? pp. 500-501

Abdur Rab

Debate: NPM and the reproduction of power in rural enterprise institutions pp. 502-503

M. Zaenul Muttaqin, Hasnawi Haris, Rifdan, Herman and Andi Kasmawati

Anticipating illiberalism: drivers of bureaucratic turnover intention pp. 504-515

Katarina Staroňová, Marek Rybář and Peter Spáč

Enhancing audit quality through research-based practices: a comparative study of China and Indonesia pp. 516-528

Gilbert Simson Gattang and Heap-Yih Chong

Volume 46, issue 3, 2026

Editorial: Accountability beyond the numbers pp. 237-238

Andreas Bergmann

Debate: Not for profits—a struggle to be recognized. Is there an answer? pp. 239-240

Michael Bichard

Debate: Policy-makers working with civil society pp. 241-241

Jill Pitkeathley

Debate: Better government for civil society pp. 242-243

Peter Makeham

Debate: Think people and places, not organizations and services pp. 244-245

Stephen Taylor

Debate: Decentralization, participation, and responsibility—the role of the not-for-profit sector pp. 246-247

Christoph A. Schaltegger

Debate: Innovation in governance— why are we so profligate? pp. 248-249

David Walker

Debate: AI in public sector reporting—Where we stand and where we (should) head to pp. 250-251

Sandra Cohen, Eugenio Anessi-Pessina, Isabel Brusca, Susana Jorge and Mariafrancesca Sicilia

Debate: Reimagining voluntary sector leadership and its contribution to place leadership pp. 252-253

Carol Jacklin-Jarvis and James Rees

Debate: Advancing decolonization of public administration—Experiences and lessons from East Asia pp. 254-256

Yifei Yan

Debate: Strategic uncertainty in central bank communication and policy—A madman theory approach pp. 257-259

Edoardo Beretta, Vera Dianova and Rudi Palmieri

Debate: Social value and social deprivation pp. 260-262

Paul Shields, Rajkumar Roy, Sanowar Khan, Kenneth Grattan, Adam Read and Sarah Ottaway

Starting right: Identifying material sustainability impacts for public sector organizations pp. 263-273

Davide Giacomini, Laura Rocca, Davide Tonoli and Maurizio Decastri

Public value and social impact bonds: controversies and insights from an Italian social innovation programme pp. 274-283

Lavinia Pastore, Luigi Corvo, Marco Mastrodascio and Alba Maria Gallo

Social impact measurement as a ‘public value guarantee’ in public–private partnerships? Evidence from a realist evaluation pp. 284-293

Tommaso Tropeano, Enrico Bellazzecca and Irene Bengo

Breaking the silent voices: Advancing accountability through dialogic accounting in Indonesian local governance pp. 294-302

Sylvia Sjarlis, Maryadi Maryadi, Andi Ririn Oktaviani, Indra Abadi, Noufelly Yoshitaki Ramadhani and Adittya Faulan

Citizens’ choice of government vendors: sector, trust, and information pp. 303-312

Jae Bok Lee

Using different types of performance information: implications for hybrid professionals’ decision-making pp. 313-323

Francesca De Domenico, Guido Noto, Nicola Bellè and Milena Vainieri

A palette of management dimensions? Examining organizational variation among private providers in Swedish eldercare pp. 324-334

Peter Edlund, Alfons Grönström and Ulrika Winblad

Social value—are we measuring up? pp. 335-340

Paul Shields, Rajkumar Roy, Sanowar Khan, Adam Read and Sarah Ottaway

How population size influences financial risks in local governments: an empirical study pp. 341-352

Juan Lara-Rubio, Andrés Navarro-Galera, Dionisio Buendía-Carrillo and María-Elena Gómez-Miranda

How does work context facilitate the emergence of altruism in public and nonprofit sector workplaces? pp. 353-360

Joanna Maria Szulc and Fabian Homberg

Public service motivation and employee intention to stay in Lebanon: The case of NGOs pp. 361-371

Elias Shahda, Tamer K. Darwish and Muntaser J. Melhem

The impact of key audit matters (KAMs) on transparency and accountability in public sector auditing pp. 372-380

Petrus Kgalamone, Lindani Myeza and Zakiyyah Varachia

New development: The elephant in the room—Cultural participation for well-being pp. 381-386

Romain Lerouge and Michela Arnaboldi

New development: I chose to let the machine choose—the rise of ‘AIcratism’ pp. 387-391

Davide Giacomini and Lisa Grandi

Volume 46, issue 2, 2026

Editorial: Consultants and public management reforms pp. 137-141

Matti Ylönen, Ringa Raudla and Hanna Kuusela

Debate: Addressing the unexplained growth of consultancies in the public sector—unexplored avenues pp. 142-143

Mark Christensen, Peter Skærbæk and Kjell Tryggestad

Debate: ‘Doubt is their product’—The difference between research and academic lobbying pp. 144-146

Tommaso Valletti

Debate: Consulting firms, institutional corruption and the hollow state pp. 147-148

John Christensen

The influence of private sector consultants on public management reforms: taking stock pp. 149-162

Ringa Raudla, Hanna Kuusela and Matti Ylönen

From demand-side to supply-side regulation of government consultants: Recent trends in three OECD countries pp. 163-173

Sahar Zaman, Michael Howlett and Andrea Migone

Buyer beware! How cognitive biases can influence the hiring of consultants by public servants pp. 174-179

Scott Douglas and Tom Overmans

Governing public sector use of external management consultancy—beyond client procurement and consultant professionalization pp. 180-190

Andrew Sturdy, Ian Kirkpatrick and Gianluca Veronesi

Are values driving consultants in public sector financial management advice? pp. 191-201

Jan van Helden, Valentina Santolamazza, Tjerk Budding and Giorgia Mattei

Exploring the role of consulting in local government digital transformation pp. 202-211

Jana Machljankin, Oliver Neumann, Reto Steiner and Jörn Ege

Management consultants and university futures: Academic capitalism and the capture of UK public higher education pp. 212-221

Cris Shore

New development: Climate consulting and the transformation of climate governance pp. 222-226

Rasmus Corlin Christensen and Rosie Collington

New development: In-house consulting—a critical appraisal pp. 227-231

Marty Bortz

New development: Understanding the relationship between public sector consulting and public value destruction—An epistemic learning perspective pp. 232-236

Bishoy L. Zaki, Ben Suykens and Inez Catala

Volume 46, issue 1, 2026

Editorial: Anticipatory governance? Capacity for unintended policy outcomes pp. 1-2

Karen Johnston

Debate: Thirty five years of public sector reform in Central Europe pp. 3-4

Michiel S. de Vries and Juraj Nemec

Debate: Evidence-based AI risk assessment for public policy pp. 5-7

Thilo Stadelmann

Debate: Beyond the transaction—Procurement as a tool for cross-sector AI governance pp. 8-9

Felix-Anselm van Lier

Debate: Bridging technology and organization: a socio-technical checklist for AI readiness in the public sector pp. 10-12

Lisa Grandi and Davide Giacomini

Debate: Navigating the hybrid realms—toward a new architecture of public policy pp. 13-14

Jarmo Vakkuri, Jan-Erik Johanson, Rómulo Pinheiro and Tero Erkkilä

Debate: Response to ‘Studying the regulatory space of public sector audit—the historical turn’ and the need for local government accounting history pp. 15-16

Martin Quinn, Julie Bertz and Elaine Stewart

Debate: Algorithmic bureaucracy in the age of AI—ChatGPT Gov, DeepSeek, and public administration pp. 17-19

Mohammed Salah, Alhamzah Malik and Fadi Abdelfattah

Debate: Towards accountability in the village enterprise accounting system pp. 20-22

M. Zaenul Muttaqin, Hasnawi Haris, Rifdan, Herman and Andi Kasmawati

Antagonism and ambivalence towards MPSAS adoption: a case of two Malaysian hybrid statutory bodies pp. 23-31

Zubir Azhar and K. Kishan

Antecedents and use of cost accounting systems in Dutch executive agencies pp. 32-42

Jos Klink and Tjerk Budding

Innovation as a robust response to crises in public healthcare organizations: Evidence from Italy pp. 43-54

Caterina Cavicchi, Anna Romiti, Emidia Vagnoni and Mario Del Vecchio

Toward a ‘shared administration’ approach: Do local governments walk the talk? pp. 55-65

Walter Castelnovo, Maddalena Sorrentino and Nicola Basile

Strengthening local asset management through an integrated policy ecosystem: The role of mid-level bureaucratic connectivity pp. 66-76

Syamsul Alam, Zulfiah Larisu, Muhammad Arsyad, Abdul Kadir, Taufik and Faturachman Alputra Sudirman

Switching on and off the management accounting system in a public higher education institution pp. 77-88

Paulo Sanches, Susana Gago and Belen Fernandez-Feijoo

Sustainable management of stress, work–life balance and well-being in the vocational education and training sector pp. 89-98

Adéle Bezuidenhout, Karen Johnston, Stephen Corbett, Dion van Zyl and Susana Pasamar

Reading between the lines: An exploratory study on how graph distortions shape perceptions and use of performance information pp. 99-111

Sarah Mueller, Sanja Korac and Iris Saliterer

The organizational change capability of public organizations: Concept and measurement pp. 112-123

Sven Vanhengel, Bert George, Geert Letens and Kurt Verweire

New development: Redefining failure in English local government—Implications for research and practice pp. 124-129

Matt Dodd, Max French, Rob Wilson and Martin King

New development: So close, yet so far? Challenging the cost-savings assumption in environmental impact bonds pp. 130-135

Maya Tira