Public Money & Management

1997 - 2025

Current editor(s): Michaela Lavender

From Taylor & Francis Journals
Bibliographic data for series maintained by Chris Longhurst ().

Access Statistics for this journal.
Is something missing from the series or not right? See the RePEc data check for the archive and series.

Volume 42, issue 8, 2022

Correction pp. iii-iii

The Editors

Correction pp. iv-iv

The Editors

Editorial: Use of accounting information by politicians pp. 573-573

Andreas Bergmann

Debate: Accounting information performativity and politicians’ use (or not) pp. 574-575

Mark Christensen

Debate: Accounting training for politicians—an alternative approach pp. 576-577

Sandra Cohen

Debate: Expanding research on politicians’ data use pp. 578-579

Alexander Kroll

Debate: If politicians hardly care about performance information (in the annual budget), who cares about performance and when? pp. 580-581

Jens Weiss

Debate: The role of intermediaries between demand and supply of performance information—the missing link? pp. 582-583

Tobias Polzer and Johann Seiwald

A critical evaluation of organizational readiness for continuous improvement within a UK public utility company pp. 584-592

Bryan Rodgers, Jiju Anthony and Elizabeth A. Cudney

How negotiation delays affect policy decisions: evidence from the budgetary process pp. 593-604

Gang Chen and Elaine Yi Lu

Determinants of cash holdings—evidence from New Zealand local councils pp. 605-615

Muhammad Nurul Hoque, Md. Borhan Uddin Bhuiyan, Takumi Nomura and Tony van Zijl

Municipal technostructure: reacting to team development education from above pp. 616-626

Anna Cregård

Measuring the performance of collaborative governance in food safety management: an Italian case study pp. 627-636

Guido Noto, Lucrezia Coletta and Milena Vainieri

Outsourcing through intermunicipal co-operation: Waste collection and treatment services in Brazil pp. 637-647

Hugo Consciência Silvestre, Rc Marques, Brian Dollery and Ginésio Justino Gomes de Sá

Is the Indian corporate social responsibility law working for the public sector? pp. 648-657

Ameeta Jain, Monika Kansal, Mahesh Joshi and Pawan Taneja

How do purchasers’ control mechanisms affect healthcare outcomes? Cancer care services in the English National Health Service pp. 658-667

Suvituulia Taponen, Saba Hinrichs-Krapels and Katri Kauppi

New development: Enhancing regional innovation capabilities through formal public service communities of practice pp. 668-671

Gary Walpole, Emily Bacon, Katie Beverley, Carla De Laurentis, Kay Renfrew and Jennifer Rudd

New development: Is the pandemic reinforcing the organizational legitimacy of the municipally-owned companies? pp. 672-674

Davide Giacomini

Debate: Will abortion law in Northern Ireland finally move into the 21st century? pp. 675-676

Wendy Savage

Call for papers for Public Money & Management theme on pp. 677-677

Yvonne Brunetto and Adina Dudau

Volume 42, issue 7, 2022

Her Majesty Queen Elizabeth II: the ultimate public servant pp. 473-473

Lord Michael Bichard

PMM CIGAR Annual Issue 2022, Public Money & Management, Vol. 42, No. 7 (October 2022) pp. 474-477

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

Debate: Are government buildings, roads, defence equipment and similar structures really assets? pp. 478-479

Johan Christiaens

Debate: Accounting for public sector assets—the implications of ‘service potential’ pp. 480-481

Eugenio Anessi-Pessina, Marco Bisogno and Peter Christoph Lorson

Standardizing local governments’ audit reports: for better or for worse? pp. 482-490

Marco Bisogno, Giuseppe Grossi, Francesca Manes-Rossi and Serena Santis

Earnings management in public hospitals: The case of Greek state-owned hospitals pp. 491-500

Ioanna Malkogianni and Sandra Cohen

Determining the drivers of earnings management among municipal enterprises: Evidence from Germany pp. 501-510

David Boll, Harry Müller and Marcus Sidki

Selective application of the accrual principle in the construction of government finance statistics: EU evidence pp. 511-520

Claudio Columbano, Lucia Biondi and Enrico Bracci

The principle of prudence in public sector accounting—a comparative analysis of cautious and asymmetric prudence pp. 521-529

Berit Adam, Jens Heiling and Tim Meglitsch

New development: The development of standardized charts of accounts in public sector accounting pp. 530-533

Susana Jorge, Giovanna Dabbicco, Caroline Aggestam-Pontoppidan and Diana Vaz de Lima

New development: The role of the accountancy profession in saving our planet pp. 534-537

Josette Caruana and Giovanna Dabbicco

Editorial pp. 538-540

Jens Heiling, Susana Jorge, Sotirios Karatzimas and Caroline Aggestam-Pontoppidan

Debate: Toward a common body of knowledge for global public sector accounting education pp. 541-542

James L. Chan

Public sector accounting education: A structured literature review pp. 543-550

Sotirios Karatzimas, Jens Heiling and Caroline Aggestam-Pontoppidan

Designing public financial management systems: exploring the use of chatbot-assisted case studies pp. 551-557

Alberto Asquer and Inna Krachkovskaya

Clinicians’ informal acquisition of accounting literacy in UK clinical commissioning groups pp. 558-564

John Ayuk Enombu and Pawan Adhikari

New development: Bridging the gap—analysis of required competencies for management accountants in the public sector pp. 565-568

Tjerk Budding, Gert de Jong and Marion Smit

New development: The challenges of public sector accounting education in business schools pp. 569-572

Fabrício Ramos Neves, André Carlos Busanelli de Aquino and Polyana Batista da Silva

Volume 42, issue 6, 2022

Editorial: Management accounting and risk management—research and reflections pp. 361-364

Tarek Rana, Danture Wickramasinghe and Enrico Bracci

Budgeting and governing for deficit reduction in the UK public sector: Act four—risk management arrangements pp. 365-367

Laurence Ferry and Peter Eckersley

Is managing for risk through resilience the answer in the quest for sustainability in the public sector? pp. 368-370

Ken Warren

Risk as opportunity in schools: An economies of worth perspective pp. 371-378

Zhiyun Gong, Gillian Vesty and Nava Subramaniam

Risk governance through public sector interactive control systems: The intricacies of turning immeasurable uncertainties into manageable risks pp. 379-387

Georgios Kominis, Adina Dudau, Alvise Favotto and Douglas Gunn

Risk disclosure practices: Does institutional imperative matter? pp. 388-394

Mohammad Istiaq Azim and Shamsun Nahar

Risk management and management accounting control systems in public sector organizations: a systematic literature review pp. 395-402

Enrico Bracci, Tallaki Mouhcine, Tarek Rana and Danture Wickramasinghe

Enabling enterprise risk management maturity in public sector organizations pp. 403-407

Habib Mahama, Mohamed Elbashir, Steve Sutton and Vicky Arnold

Managing risk for better performance—not taking a risk can actually be a risk pp. 408-413

Pat Barrett

New development: The behavioural effects of risk management in higher education pp. 414-416

Anil K. Narayan and John Kommunuri

New development: Management control for emergent risks in the public sector—a levers of control perspective pp. 417-419

Georgiou Vasileios and Alvise Favotto

Can amalgamations deliver? Barriers to local government mergers from an historical institutionalist perspective pp. 420-430

Andrea Garlatti, Paolo Fedele and Silvia Iacuzzi

International experiences informing federal budget reforms in the USA: exploring accruals, transparency, fiscal rules, and multi-year budgeting pp. 431-441

Juan Pablo Martinez Guzman and Philip G. Joyce

Cultural transition and organizational performance: the non-profit context pp. 442-451

Lu Jiao, Graeme Harrison and Jinhua Chen

Impacts of the Covid-19 pandemic on the audit of local government financial statements: experience from Indonesia pp. 452-459

Irwan Taufiq Ritonga and Suyanto Suyanto

New development: Ten years of consolidated accounts in the United Kingdom public sector—taking stock pp. 460-462

Elaine Stewart and Ciaran Connolly

Cash versus accrual accounting for the public sector—EPSAS pp. 463-466

Viola Eulner and Gillian Waldbauer

New development: Accounting for human-made disasters—comparative analysis of the support to Ukraine in times of war pp. 467-471

Giuseppe Grossi and Veronika Vakulenko

Volume 42, issue 5, 2022

THEME: SOCIAL INNOVATION IN PUBLIC SERVICES—INNOVATING ‘CO-CREATIVE’ RELATIONSHIPS BETWEEN SERVICES, CITIZENS AND COMMUNITIES?Guest editors: Sue Baines, Rob Wilson, Inga Narbutaite Aflaki, Aldona Wiktorska-Święcka, Andrea Bassi and Harri JalonenEditorial: Innovating ‘co-creative’ relationships between services, citizens and communities pp. 295-297

Sue Baines, Rob Wilson, Inga Narbutaite Aflaki, Aldona Wiktorska-Święcka, Andrea Bassi and Harri Jalonen

Re-humanizing the system—how storytelling can be used to bridge the divide between services and citizens pp. 298-299

Hayley Trowbridge and Michael Willoughby

The role of participatory arts within co-creation/social innovation pp. 300-301

Paul Hine

The unintended consequences of co-creation in public services—the role of professionals and of civil society organizations pp. 302-303

Andrea Bassi

Participatory budgeting—The ultimate way to co-create services for social innovation? pp. 304-305

Emyr Williams

Co-creation as social innovation: including ‘hard-to-reach’ groups in public service delivery pp. 306-313

Temidayo Eseonu

Politically-driven public administration or co-creation? On the possibility of modernizing public services in rural Hungary pp. 314-322

Judit Csoba and Flórián Sipos

Social enterprise in prisons: enabling innovation and co-creation pp. 323-331

Jane Gibbon and Natalie Rutter

Enhancing public service innovation through value co-creation: Capacity building and the ‘innovative imagination’ pp. 332-340

Wendy Hardyman, Steve Garner, James J. Lewis, Robert Callaghan, Emyr Williams, Angharad Dalton and Alice Turner

Co-creating public services in social hackathons: adapting the original hackathon concept pp. 341-348

Kadri Kangro and Katri-Liis Lepik

Rallying together—The rationale for and structure of collaborative practice in England pp. 349-352

Clare FitzGerald, Franziska Rosenbach, Tanyah Hameed, Ruth Dixon and Jo Blundell

Supporting co-creation processes through modelling pp. 353-355

David Jamieson and Mike Martin

Complexity-informed interpretation of social innovation pp. 356-359

Harri Jalonen

Volume 42, issue 4, 2022

Editorial: Building a new normal post Covid pp. 209-209

Michael Bichard

Value and sustainability in technology-enabled care services: a case study from north-east England pp. 210-220

Suman Bhattacharya, David Wainwright and Jason Whalley

Bullying and ill-treatment: insights from an Irish public sector workplace pp. 221-230

Margaret Hodgins, Duncan Lewis, Lisa Pursell, Victoria Hogan, Sarah MacCurtain and Patricia Mannix-McNamara

Understanding the smart city race between Hong Kong and Singapore pp. 231-240

Ruth Ang-Tan and Siyuan Ang

Fiscal councils as watchdogs—how loud do they bark? pp. 241-250

Ringa Raudla and James W. Douglas

The association between budget inaccuracy and technical efficiency in Australian local government pp. 251-261

Dana McQuestin, Masayoshi Noguchi and Joseph Drew

An analysis of the audit expectation gap in the Maltese central government pp. 262-273

Lauren Ellul and Alison Scicluna

Towards collaborative infrastructure procurement pp. 274-283

Jonas Spohr, Kim Wikström and Kent Eriksson

Trust and transaction costs in public–private partnerships—theoretical reflections and empirical findings pp. 284-290

Rahel M. Schomaker and Christian Bauer

New development: Public sector accounting education for users—embedding eLearning and technology in teaching pp. 291-293

Sandra Cohen and Sotirios Karatzimas

Volume 42, issue 3, 2022

Theme: Politicians’ use of accounting informationEditorial: Unraveling politicians’ use and non-use of accounting information pp. 137-139

Tjerk Budding and Jan van Helden

Debate: Politicians' use of accounting information—the myth of rationality pp. 140-141

Irvine Lapsley

Debate: Parliament’s quest to improve accounting information in the Netherlands pp. 142-143

Joost Sneller and Bart Snels

Politicians’ use of performance information in the budget process pp. 144-151

Ringa Raudla

Usability and actual use of performance information in German municipal budgets: the perspective of local politicians pp. 152-159

André Jethon and Christoph Reichard

Roles and user characteristics as driving forces of information use in the Dutch parliament pp. 160-168

Bram Faber and Tjerk Budding

The credibility of finance committees and information usage: trustworthy to whom? pp. 169-177

Fernando Deodato Domingos, André Carlos Busanelli de Aquino and Diana Vaz de Lima

New development: Understanding the statement of accounts—the use of financial information in UK local authorities pp. 178-180

Don Peebles and Cliff Dalton

Public procurement transaction costs: a country-level assessment pp. 181-190

Olga Balaeva, Andrei Yakovlev, Yuliya Rodionova and Daniil Esaulov

Market reforms in the French healthcare system: between regulation and yardstick competition pp. 191-198

Daniel Simonet and John E. Katsos

Accounting for value-based management of healthcare services: challenging neoliberal government from within? pp. 199-208

Peter Triantafillou

Volume 42, issue 2, 2022

Editorial: Silent Spring: can we fix wicked problems? pp. 53-54

Andrew Massey

Debate: Climate change, environmental challenges, sustainable development goals and the relevance of accounting pp. 55-56

Sandra Cohen

Debate: The central government’s capacity building role in policy implementation in China pp. 57-58

XiaoHu Wang and Jingyuan Xu

The case of the disappearing whistleblower: an analysis of National Health Service inquiries pp. 59-69

Martin Powell, John Blenkinsopp, Huw Davies, Russell Mannion, Ross Millar, Jean McHale and Nicholas Snowden

Buyer power and provider efficiency: the case of hospital provision in a national health service pp. 70-78

Aleix Gregori and Misericordia Carles

Performance and expenditure in Italian public healthcare organizations: does expenditure influence performance? pp. 79-86

Alessandro Spano, Anna Aroni, Valentina Tagliagambe, Elisabetta Mallus and Benedetta Bellò

How does digital technology impact on the co-production of local services? Evidence from a childcare experience pp. 87-97

Mattia Casula, Chiara Leonardi and Massimo Zancanaro

‘SIB’: what does it really mean? A theoretical approach to understanding social impact bonds pp. 98-105

Lavinia Pastore and Luigi Corvo

Accountability fragmented? Exploring disjointed performance measurement in government pp. 106-113

Jiwan P. S. Dhillon

Public efficiency in Tokyo’s metropolitan local governments: the role of asset utilization and budgeting pp. 114-123

Thien Vu Tran and Masayoshi Noguchi

New development: Whither the strategic direction of public audit in an era of the ‘new normal’? pp. 124-128

Pat Barrett AO

New development: Policy learning and public management—a match made in crisis pp. 129-132

Bishoy Louis Zaki and Bert George

New development: Citizen science—discovering (new) solutions to wicked problems pp. 133-136

Ian R. Hodgkinson, Sahar Mousavi and Paul Hughes

Volume 42, issue 1, 2022

Editorial: Learning from success and failure in action pp. 1-3

Zoë Walkington, Richard Harding, Jean Hartley, Nicky Miller and Steven Chase

Debate: How to tell stories about government success pp. 4-5

Scott Douglas

Debate: The 70:20:10 ‘rule’ in learning and development—The mistake of listening to sirens and how to safely navigate around them pp. 6-7

Richard Harding

Debate: The preservation of police force records for future research—Why it is important, what is failing and lessons that can be learned pp. 8-9

Angie Sutton-Vane

Debate: When our bodies and minds rebel pp. 10-11

Steven Chase

Debate: So near and yet so far—bridging the research–practice divide pp. 12-13

Nicky Miller

Imagining grim stories to reduce redundant deliberation in critical incident decision-making pp. 14-21

Laurence Alison, Neil Shortland, Marek Palasinski and Michael Humann

Implementing failure demand reduction as part of a demand management strategy pp. 22-31

Gareth Morris and Paul Walley

Designing learning success and avoiding learning failure through learning analytics: the case of policing in England and Wales pp. 32-39

Matthew Jones and Bart Rienties

Innovation, exnovation and intelligent failure pp. 40-48

Jean Hartley and Laurence Knell

New development: Walk on the bright side—what might we learn about public governance by studying its achievements? pp. 49-51

Mallory Compton, Scott Douglas, Lauren Fahy, Joannah Luetjens, Paul ‘t Hart and Judith van Erp