Public Money & Management

1997 - 2025

Current editor(s): Michaela Lavender

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Volume 43, issue 8, 2023

Editorial: A decade of continuity, change and egregores pp. 769-770

Andrew Massey

Debate: A new public enterprise? pp. 771-772

John Fenwick and Lorraine Johnston

Debate: Data science challenges to financial information in the public sector pp. 773-776

Deborah Agostino, Enrico Bracci, Isabel Cruz, Susana Jorge, Ricardo Lopes Cardoso and Rui Lourenço

Debate: Financial reporting for heritage in the public sector—the views of the IPSASB pp. 777-778

Bernhard Schatz and David Watkins

Debate: Publish or perish? How legal regulations affect scholars’ publishing strategies and the spending of public funds by universities pp. 779-780

Magdalena Musiał-Karg, Łukasz Zamęcki and Joanna Rak

Debate: Peer reviews at the crossroads—‘To AI or not to AI?’ pp. 781-782

Mohammed Salah, Fadi Abdelfattah and Hussam Al Halbusi

Transforming the supplementary table on pension liabilities (Table 29) into an actuarial balance sheet pp. 783-792

Anne M. Garvey, Juan Manuel Pérez-Salamero González, Manuel Ventura-Marco and Carlos Vidal-Melia

How far can mandatory requirements drive increased levels of disclosure? pp. 793-801

Javier Andrades, Maria Jose Muriel de los Reyes and Manuel Larrán Jorge

Value-for-money and the small charity pp. 802-810

Carl Evans and Sarah-Louise Weller

Rethinking the way a public university does business pp. 811-815

Nuttaneeya (Ann) Torugsa and Thitikom Puapansawat

Policy control as an alternative approach to performance-based budgeting (PBB) to strengthen the link between policy and financial means pp. 816-824

Roderick Fitz Verploegh, Tjerk Budding and Mattheus Wassenaar

Finding triggers for training transfer: evidence from the National Human Resource Development Institute in Korea pp. 825-832

Min Young Kim and Hyo Joo Lee

Innovations in Indian public administration pp. 833-840

Sanjay Mitra

Transportation and coproduction: looking for vulnerabilities to boost and enhance co-assessment pp. 841-848

Benjamin Y. Clark and Jeffrey L. Brudney

The hurdle model: Analysing the influence of country characteristics on participation in IPSASB’s due process pp. 849-857

Anschi De Wolf and Johan Christiaens

New development: The high cost of the free rider in public water services in developing and emerging economies pp. 858-861

Daniel A. Revollo-Fernández

New development: Covid 19 and changes in public administration—what do we know to date? pp. 862-866

David Špaček, Marek Navrátil and Dagmar Špalková

Volume 43, issue 7, 2023

Editorial: A finger firmly on the pulse pp. 645-648

Josette Caruana, Sandra Cohen, Francesca Manes-Rossi, Marco Bisogno and Eugenio Caperchione

The debate around EPSAS: a structured literature review for scholars and practitioners pp. 649-658

Vincenzo Sforza, Riccardo Cimini and Elisa Fanti

Readability versus obfuscation to fight corruption: evidence from Italian local governments pp. 659-668

Luca Ferri, Francesca Manes-Rossi and Annamaria Zampella

Are SDGs being translated into accounting terms? Evidence from European cities pp. 669-678

Sandra Cohen, Francesca Manes-Rossi and Isabel Brusca

The effect of board gender diversity on financial and non-financial performance: evidence from Italian public universities pp. 679-688

Natalia Aversano, Giuseppe Nicolò, Diana Ferullo and Paolo Tartaglia Polcini

Modelling public sector accounting on private sector practices: the perspectives of practitioners in Polish local government pp. 689-698

Magdalena Kowalczyk and Josette Caruana

New development: The ethics of accounting information manipulation in the political arena pp. 699-703

Jan van Helden, Tjerk Budding, Enrico Guarini and Anna Francesca Pattaro

New development: IPSAS-lite—Some reflections and a call for research pp. 704-708

Carolyn J. Cordery

New development: Using counter accounting as a methodology in public accountability and management research pp. 709-712

Anne Stafford

New development: The limits of business accounting in the public sector context—the case of concessionary leases and right-of-use assets in-kind pp. 713-716

Isabel Brusca

Meeting report: Public accountability and democracy in times of crisis—the CIGAR Network 2023 conference pp. 717-719

Mari Kobayashi and Akira Omori

Reflections on being CIGAR Executive Board Chair pp. 720-721

Susana Jorge

Editorial: PMM CIGAR theme: Public sector accounting—educating for reform challenges pp. 722-724

Jens Heiling, Berit Adam, Susana Jorge and Sotirios Karatzimas

Debate: Public sector accounting education and artificial intelligence pp. 725-726

Sandra Cohen, Francesca Manes Rossi and Isabel Brusca

Debate: Integrating new perspectives in public sector accounting education (PSAE) pp. 727-728

Patrícia Gomes, Cláudia Teixeira and Graça Azevedo

Debate: How to give university public sector accounting education the relevance it truly deserves pp. 729-730

Peter C. Lorson and Ellen Haustein

Public sector accounting education: international trends and Italian curricula pp. 731-740

Elisabetta Pericolo, Paolo Fedele, Silvia Iacuzzi, Rubens Pauluzzo and Andrea Garlatti

Education in public sector accounting at higher education institutions in Germany pp. 741-749

Christoph Reichard, Nicole Küchler-Stahn and John Siegel

New development: New public management values and public sector accounting education in Australia—A ‘reflection-in-action’ perspective pp. 750-754

Zahirul Hoque

New development: A prototype framework to assess the coverage of financial management topics in MPA/MPM programmes pp. 755-761

Camilla Falivena, Berit Adam, Sandro Brunelli, Jens Heiling and Sotirios Karatzimas

New development: The role of education in public sector accounting reforms in emerging economies: a socio-material perspective pp. 762-768

Christoph Schuler, Giuseppe Grossi and Sandro Fuchs

Volume 43, issue 6, 2023

Editorial: Gender budgeting—Insights from contemporary experiences pp. 527-529

Giovanna Galizzi, Elina Meliou and Ileana Steccolini

Debate: Austria and Germany—diametrically-opposed approaches to gender budgeting pp. 530-531

Birgit Moser-Plautz and Sanja Korac

Debate: Can gender mainstreaming overcome the weaknesses of gender budgeting? pp. 532-532

Eva Elisabeth Wittbom and Anneli Irene Häyrén

The institutionalization of gender budgeting and prospects for intersectional analysis pp. 533-542

Scott Brenton

Gender responsive budgeting: The case of Croatia pp. 543-550

Ana Marija Sikirić Simčić and Davor Vašiček

How to integrate gender budgeting in the public agenda: insights from an Italian local government pp. 551-558

Giovanna Galizzi, Gaia Bassani and Cristiana Cattaneo

External control of gender budget implementation: Experience of the Audit Office of Andalusia pp. 559-566

Antonio Manuel López-Hernández, Laura Romero-Ramos, Jesús Mauricio Flórez-Parra and María Victoria López-Pérez

Watching the neighbours: gender budgeting in Scotland and Wales pp. 567-575

Angela O’Hagan and Suzanna Nesom

The institutional environment of gender budgeting: Learning from the Portuguese experience pp. 576-585

Susana Jorge, Lina Coelho and Liliana Pimentel

Gender-responsive budgeting within the medium-term budgetary framework in Bangladesh pp. 586-589

Md. Sarwar Morshed and Seunghoo Lim

Debate: Politicians and their vast post-service wealth pp. 590-591

B. Guy Peters and John P. Burns

Debate: The narrowness of the concept of governance adopted by the Brazilian government and the role of the court of accounts pp. 592-593

Eduardo Grin

The impact of healthcare board characteristics on NHS trust performance pp. 594-601

Doaa Aly, Muath Abdelqader, Tamer K. Darwish and Katarzyna Scott

Impact of strategic management on the performance of public institutions: empirical evidence from development agencies pp. 602-609

Eniz Gökçeka and Abdullah Karakayab

System of choice promotes ethnically-profiled elderly care and older migrants’ use of elderly care: Evidence from Sweden’s three largest cities pp. 610-617

Welat Songur

Assessing public spending efficiency in South East European countries—a data envelopment analysis (DEA) approach pp. 618-626

Vesna Garvanlieva Andonova and Borce Trenovski

Austerity and the use of performance information in the budget process pp. 627-634

Ringa Raudla and Sebastian Bur

Unveiling the paradox of public administrations’ risk and crisis communication during Covid-19 pp. 635-644

Sarah Russo, Pasquale Ruggiero and Riccardo Mussari

Volume 43, issue 5, 2023

Editorial: Walking the talk of managing emotional labour pp. 383-385

Adina Dudau and Yvonne Brunetto

Debate: Accounting for emotions—the quest for authenticity pp. 386-387

Rebecca McCaffry and Susan Ní Chríodáin

Content and process approach to the job demands-resources model of emotional labour: A conceptual model pp. 388-396

Ancy Gamage

‘While you’re there, can you just … ’ The emotional labour of role extending in public services pp. 397-404

Catherine Needham, Elizabeth Griffiths and Catherine Mangan

The emotional burdens of public service: rules, trust, and emotional labour in emergency medical services pp. 405-414

Alexander C. Henderson and Erin L. Borry

Leadership matters to the police: Managing emotional labour through authentic leadership pp. 415-423

Ben Farr-Wharton, Matthew Xerri, Chiara Saccon and Yvonne Brunetto

New development: A ‘journey of personal and professional emotions’—emergency ambulance professionals during Covid-19 pp. 424-426

Paresh Wankhade

New development: Ethical dilemmas and emotional labour—what can we learn from the shared Covid-19 crisis? pp. 427-429

Barbara Allen and Michael Macaulay

Debate: A public service fit for purpose pp. 430-431

Andrew Massey

Debate: Management consultants and public management reforms pp. 432-433

Ringa Raudla, Matti Ylönen and Hanna Kuusela

Debate: We need to be honest about the validity and purpose of business cases in public services pp. 434-435

Peter Eckersley and Charlotte Pell

Debate: The fallacy of making non-financial resources into financial resources without concern for their context—A reply to Christiaens (2022) pp. 436-437

Paolo Ferri, Garry D. Carnegie and Shannon I. L. Sidaway

Political control and audit fees: an empirical analysis of local state-owned enterprises in England pp. 438-446

Rhys Andrews and Laurence Ferry

Land management innovation and sustainability in Victoria, Australia—a longitudinal view pp. 447-455

Leonie Newnham and Adela J. McMurray

Implementing new funding and governance structures in Scottish schools: associated social risks pp. 456-462

Iniobong Enang, Stephen Bailey, Gillian Brydson and Darinka Asenova

Levers of social services integration: performance management system and Lean-related management tools pp. 463-472

Line Moisan, Pierre-Luc Fournier and Denis Lagacé

Reconciliation of budgeting and accounting pp. 473-482

Frans D. J. van Schaik

Root influence on public sector audit committee effectiveness: revisiting methodological and theoretical research dimensions pp. 483-492

Philna Coetzee, Lourens Erasmus, Audrey Legodi, Mangakane Pududu and Shan Malan

Does longer deliberation by the legislature increase the efficiency of the government budget? pp. 493-501

Bong Hwan Kim, Joong Gi Ahn and Hoyong Jung

Empowering first-line managers as change leaders towards co-creation culture: the role of facilitated sensemaking pp. 502-511

Inga Narbutaité Aflaki and Magnus Lindh

The effect of political budget cycle on local governments’ financial statements in a young democracy pp. 512-520

Fuad Rakhman and Shahrokh Saudagaran

New development: Strategic planning in interesting times—From inter-crisis to intra-crisis responses pp. 521-524

Bishoy L. Zaki

Correction pp. 525-525

The Editors

Volume 43, issue 4, 2023

Editorial: More complex approaches may increase the use of accounting information pp. 289-289

Andreas Bergmann

Debate: ‘Hyper lean’ post managerialism: exploring the impact of the ‘Trojan Horse’ effect of Covid 19 in decimating resourcing of the public sector workforce pp. 290-292

Matt Xerri, Ben Farr Wharton and Yvonne Brunetto

Government accounting literacy as an attribute of smart citizenship pp. 293-301

Sotirios Karatzimas

Does financial sustainability affect local resident satisfaction? The case of the Victorian local government system pp. 302-310

Carolyn-Thi Thanh Dung Tran and Brian Dollery

Forms of government and municipal financial performance pp. 311-320

Hakyeon Lee, Jinsol Park and J. S. Butler

Moral licensing, identity and eco-leadership: Can public managers’ support for a green recovery be undermined? pp. 321-330

Aitor Marcos, José Barrutia and Patrick Hartmann

Determinants of public transparency: A study in Brazilian local governments pp. 331-339

Juliano Francisco Baldissera, Denis Dall’Asta, Delci Grapegia Dal Vesco, Jorge Eduardo Scarpin and Clóvis Fiirst

Catalysing innovation and digital transformation in combating the Covid-19 pandemic: Whole-of government collaborations in ICT, R&D, and business digitization in Singapore pp. 340-348

Celia Lee, Jong Min Lee and Yipeng Liu

The consequences of the temporary employment of project managers for public innovation: An analysis of EU projects in Finland pp. 349-356

Isak Vento

Leading co-creation for the green shift pp. 357-366

Hege Hofstad, Eva Sørensen, Jacob Torfing and Trond Vedeld

Human-made disasters in a decentralized context: How Czech municipalities are dealing with the Ukrainian crisis pp. 367-369

Marie Jelínková, Vladislav Valentinov, Michal Plaček and Gabriela Vaceková

New development: Implicit government debt in China—past, present and future pp. 370-373

Lan Bo, Lei Jiang, Fred C. J. Mear and Shengqiang Zhang

New development: Learning communities—an approach to dismantling barriers to collective improvement pp. 374-377

Louise Wilson, Melissa Hawkins, Max French, Toby Lowe and Hannah Hesselgreaves

New development: The shift of public sector auditing under the influence of institutional logics—the case of European Court of Auditors pp. 378-381

Giuseppe Grossi, Andreea Hancu-Budui and Ana Zorio-Grima

Volume 43, issue 3, 2023

Editorial: An international vision for local public audit pp. 197-205

Clive Grace and Tim Thorogood

Debate: Ensuring financial stability in local councils pp. 206-207

Sir Tony Redmond

Debate: Solving supply shortages and delays in a challenged local public audit system pp. 208-210

Steve Freer

Debate: Local audit—buying in a sellers’ market pp. 211-212

Steve Freer

Debate: Realizing the opportunities of system-wide audit reform pp. 213-214

Lisa Robertson

Debate: Training for public audit pp. 215-216

Jane Broadbent

Debate: The future of public sector audit training pp. 217-218

Richard Baylis and Dennis De Widt

Debate: Promoting a renewed audit profession in the public sector pp. 219-220

Eugenio Caperchione

Debate: Evolving challenges for public sector external audit pp. 221-222

Khalid Hamid

Debate: Local public audit in England pp. 223-224

Gareth Davies

Debate: Local public audit—Start from scratch or start from here? pp. 225-226

Aileen Murphie and Matthew Fright

Debate: Local audit parties are pulling in different directions pp. 227-228

Iain Murray

Debate: Public audit to the rescue of Britain! pp. 229-230

David Walker

Debate: Auditing and political accountability in local government—dealing with paradoxes in the relationship between the executive and the council pp. 231-232

Susana Jorge, Ana Calado Pinto and Sónia Nogueira

Regulatory space in local government audit: An international comparative study of 20 countries pp. 233-241

Laurence Ferry, Henry Midgley and Pasquale Ruggiero

Public goods, public value and public audit: the Redmond review and English local government pp. 242-250

Peter Murphy, Katarzyna Lakoma, Peter Eckersley, Bernard Kofi Dom and Martin Jones

How is public value associated with accountability? A systematic literature review pp. 251-258

Evelyze Cruz Dallagnol, Henrique Portulhak and Blênio Cezar Severo Peixe

Causes, consequences and possible resolution of the local authority audit crisis in England pp. 259-267

Lynn Bradley, David Heald and Ron Hodges

What are the determinants of internal auditing (IA) introduction and development? Evidence from the Italian public healthcare sector pp. 268-276

Cecilia Langella, Ilaria Elisa Vannini and Niccolò Persiani

Voluntary adoption of the International Standards on Auditing (ISA) in local government audits—empirical evidence from Finland pp. 277-284

Jaakko Rönkkö, Mikko Lilja and Lasse Oulasvirta

New development: Marketization versus politicization in a perpetual strive for public audit independence pp. 285-288

Anna Thomasson

Volume 43, issue 2, 2023

Editorial: Interesting times pp. 81-82

Andrew Massey

Debate: In contracts, we trust—managing risk in public contracts through a relational approach pp. 83-84

Michael Gibson

Boards of directors and performance in autonomous public sector entities pp. 85-94

Javier Garcia-Lacalle, Sonia Royo and Ana Yetano

Earnings management in public healthcare organizations: the case of the English NHS hospitals pp. 95-104

Seraina Anagnostopoulou and Charitini Stavropoulou

Is council co-operation cost efficient? An empirical analysis of waste collection in Spanish local government pp. 105-115

Gemma Perez-Lopez, Carolyn-Thi Thanh Dung Tran and Brian Dollery

The lifecycle of public value creation: eroding public values in the Dutch Marker Wadden project pp. 116-125

Jannes J. Willems, Michael Duijn, Stéphanie IJff, Jeroen Veraart, Nienke Nuesink, Gerald Jan Ellen and Arwin van Buuren

Repetitive reorganizations, uncertainty and change fatigue pp. 126-135

Machteld S. E. de Vries and Michiel S. de Vries

‘Good stories get lost in bureaucracy!’ Cultural biases and information for co-production pp. 136-146

Sue Baines, Mike Bull, Val Antcliff and Lynn Martin

Digital transformation going local: implementation, impacts and constraints from a German perspective pp. 147-155

Sabine Kuhlmann and Moritz Heuberger

‘Sobriety, human dignity and public morality’: ethical standards in Kazakhstan pp. 156-164

Riccardo Pelizzo and Colin Knox

Usefulness of human capital management information systems on payroll reliability among public universities in Tanzania pp. 165-173

Juma James Masele and Richard Shija Kagoma

Drivers of reform implementation in local government: a qualitative comparative analysis pp. 174-182

Bram Van Haelter, David Vos and Joris Voets

New development: Digital social care—the ‘high-tech and low-touch’ transformation in public services pp. 183-186

Higor Leite, Ian R. Hodgkinson and Ana V. L. Volochtchuk

New development: Value destruction in public service delivery—a process model and its implications pp. 187-190

Tie Cui and Stephen P. Osborne

New development: Increasing vaccination uptake in repeated Covid 19 vaccination mandates pp. 191-193

Afschin Gandjour

New development: Public governance in the discursivity of the Brazilian government—a reflection on conceptual reduction pp. 194-196

Daniel Matos Caldeira, Leonardo Secchi and Sandra I. Firmino

Volume 43, issue 1, 2023

Editorial: Public value for all? Considering the parameters of public value co-creation pp. 1-3

Victoria Cluley, Steven Parker and Zoe Radnor

Debate: Achieving public value in adult multi-agency safeguarding processes pp. 4-5

Sarah Shorrock

Debate: Public values lessons from death and dying pp. 6-7

Staci M. Zavattaro and Christopher J. Coutts

A typology of dis/value in public service delivery pp. 8-16

Steven Parker, Victoria Cluley and Zoe Radnor

Dis/value in co-production, co-design and co-innovation for individuals, groups and society pp. 17-25

Erik Eriksson, Sharon Williams and Andreas Hellström

From co-creation to public value through collaborative platforms—the case of Norwegian kindergartens pp. 26-35

Dina von Heimburg, Susanne Vollan Langås and Asbjørn Røiseland

Public value is in the eye of the beholder: stakeholder theory and ingroup bias pp. 36-44

Henrique Portulhak and Vicente Pacheco

New development: Mitigating and negotiating the co-creation of dis/value—Elinor Ostrom’s design principles and co-creating public value pp. 45-50

Oli Williams, Bertil Lindenfalk and Glenn Robert

New development: Mitigating disvalue through a material understanding of public value co-creation pp. 51-53

Alessandro Sancino, Alessandro Braga, Luigi Corvo and Davide Giacomini

Strategizing in agency reform: a longitudinal case study from The Netherlands pp. 54-63

Pieter Zwaan, Sandra van Thiel and Michelle Zonneveld

Exploring perceptions of Lean in the public sector pp. 64-72

Gunnar Andersson, Matthew P. J. Lynch, Frode Ramstad Johansen, Mona Jerndahl Fineide and Douglas Martin

Local government and democratic innovations: reflections on the case of citizen assemblies on climate change pp. 73-76

Martin King and Rob Wilson

New development: Are the holding companies as a hybrid governance model reinforcing the control on municipal corporations? pp. 77-79

Giuseppe Grossi and Anna Thomasson