Public Money & Management

1997 - 2025

Current editor(s): Michaela Lavender

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Volume 41, issue 8, 2021

Editorial: Quality of financial information presented by public sector entities pp. 581-581

Andreas Bergmann

Debate: Local public audit and accountability—an international and public value perspective pp. 582-583

Clive Grace and Tim Thorogood

Debate: ‘K-Prevention’ and South Korea’s integrated financial management information system pp. 584-585

Seong-ho Jeong and Sun-Gu Hwang

The relationship between politicization and the Spanish savings banks’ defaults pp. 586-593

Lourdes Torres, Vicente Pina and Patricia Bachiller

Does accrual-based government financial information serve as an indicator of fiscal risks? pp. 594-603

Do-Jin Jung, Jong-Hyun Kim and Seok-Jin Chang

In the pursuit of harmonization: comparing the audit systems of European local governments pp. 604-614

Francesca Manes Rossi, Isabel Brusca and Vicente Condor

Fair and decent work in Scotland’s local authorities: evidence and challenges pp. 615-625

Stephen Gibb, Mohammed Ishaq, Ian Elliott and Asifa Maaria Hussain

Motives and incentives in the privatization of the South Australian Lotteries pp. 626-635

Joshua Newman and Malcolm G. Bird

Do performance management schemes deliver results in the public sector? Observations from the Czech Republic pp. 636-645

Michal Plaček, Juraj Nemec, František Ochrana, Milan Půček, Milan Křápek and David Špaček

Pensioned off? Evaluating the UK's National Insurance scheme pp. 646-655

Rebecca Boden

New development: Expanding public service value to include dis/value pp. 656-659

Victoria Cluley, Steven Parker and Zoe Radnor

Financial and non-financial responses to the Covid-19 pandemic: insights from Portugal and lessons for future pp. 660-662

Patrícia Gomes

New development: Is China’s local government debt problem getting better or worse? pp. 663-667

Lan Bo, Haixin Yao and Fred C.J. Mear

New development: ‘Appreciate–Engage–Facilitate’—The role of public managers in value creation in public service ecosystems pp. 668-671

Stephen P. Osborne, Madeline Powell, Tie Cui and Kirsty Strokosch

New development: The emerging role of a ‘learning partner’ relationship in supporting public service reform pp. 672-675

Hannah Hesselgreaves, Max French, Melissa Hawkins, Toby Lowe, Amy Wheatman, Mike Martin and Rob Wilson

Data, trust, democracy and Covid-19: the first parliamentary assessment of the UK government’s approach to data during the pandemic pp. 676-678

Laurence Ferry, Claire Hardy and Henry Midgley

Volume 41, issue 7, 2021

Theme: Experiences and challenges with gender budgeting and accounting. Moving towards gender-responsive forms of accountability? pp. 499-501

Giovanna Galizzi, Elina Meliou and Ileana Steccolini

Debate: Gender responsive budgeting—moving toward equity for women and men pp. 502-503

Marilyn M. Rubin and John R. Bartle

Debate: On the ‘why’ of gender budgeting pp. 504-505

Susana Jorge and Liliana Pimentel

Debate: Accounting for gender diversity in global value chains pp. 506-506

Mustafa Özbilgin

Post-NPM gender accounting—can public value management enhance gender mainstreaming? pp. 507-515

Eva Elisabeth Wittbom and Anneli Irene Häyrén

Gender budgeting in the crossroad of gender policy and public financial management: The Finnish case pp. 516-526

Anna Elomäki and Hanna Ylöstalo

Gender-responsive budgeting in Austria: The narrow line between implementation and confirmation pp. 527-538

Tobias Polzer and Johann Seiwald

Game changer or accounting practice? Gender responsive budgeting in India pp. 539-547

Sushant and Moumita Laha

Gender budgeting in Slovenia—approaches, achievements, and complexities pp. 548-553

Tatjana Stanimirović and Maja Klun

Wellbeing gender budgeting to localize the UN SDGs: examples from Turkey pp. 554-560

Gulay Gunluk-Senesen

Debate: Shadow government—A note for European corporatization research pp. 561-562

Bart Voorn

Rethinking co-creation: the fluid and relational process of value co-creation in public service organizations pp. 563-572

Victoria Cluley and Zoe Radnor

New development: Responding to complexity in public services—the human learning systems approach pp. 573-576

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

New development: Myanmar’s civil service—Responsible disobedience during the 2021 military coup pp. 577-580

Wolfgang Drechsler

Volume 41, issue 6, 2021

Foreword: 2021 CIGAR annual issue pp. 427-427

Susana Jorge

Editorial: Comparison as a habit—The case for international governmental accounting research pp. 428-431

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

Debate: Public sector consolidated financial statements—the hybrid approach pp. 432-433

Cristian Carini and Claudio Teodori

Debate: Growing the academic voice in IPSASB’s work pp. 434-435

Ian Carruthers

A consistent bottom-up approach for deriving a conceptual framework for public sector financial accounting pp. 436-446

Lasse Oulasvirta

The academic voice in the EPSAS project pp. 447-455

Francesca Manes-Rossi, Sandra Cohen and Isabel Brusca

Public managers’ perception of the usefulness of accounting information in decision-making processes pp. 456-465

Jelena Poljašević, Vesna Vašiček and Martina Dragija Kostić

What are the required qualities of auditors in the public sector? pp. 466-476

Cecilia Langella, Eugenio Anessi-Pessina and Elena Cantù

Post-decision project evaluation of UK public–private partnerships: insights from planning practice pp. 477-486

Xia Shu, Stewart Smyth and Jim Haslam

New development: University managers balancing between sense and sensibility pp. 487-490

Daniela Argento and Jan van Helden

New development: Diversification of the Cour des comptes’ activities—a necessary modernization or an identity evolution? pp. 491-493

Manel Benzerafa-Alilat, Nino Tandilashvili and Marion Friscia

New development: Embedding the SDGs in city strategic planning and management pp. 494-497

Enrico Guarini, Elisa Mori and Elena Zuffada

Volume 41, issue 5, 2021

Editorial: Impact through relevance pp. 357-358

Andrew Massey

How top civil servants decide on cutbacks: A qualitative study into the role of values pp. 359-367

Eduard Schmidt

Evidence on the costs of changes in financial reporting frameworks in the public sector pp. 368-375

Nives Botica Redmayne, Fawzi Laswad and Dimu Ehalaiye

Translating employee-driven innovation in healthcare: Bricolage and the mobilization of scarce resources pp. 376-386

Rebecca Taylor, Alison Fuller, Susan Halford, Kate Lyle and Ann Charlotte Teglborg

From enthusiasm to disenchantment: an analysis of the termination of Portuguese municipal enterprises pp. 387-394

Pedro J. Camões and Miguel Rodrigues

Managing change and mitigating reform cynicism pp. 395-403

Alexander Kroll and Obed Pasha

New development: Covid-19 and its publics—implications for strategic management and democracy pp. 404-407

Alessandro Sancino, Christian Garavaglia, Mariafrancesca Sicilia and Alessandro Braga

New development: Blockchain—a revolutionary tool for the public sector pp. 408-411

Vasileios Yfantis, Helen C. Leligou and Klimis Ntalianis

New development: Effective public sector performance—the reform cycle continues pp. 412-416

Peter Graves

New development: Institutions, ‘new civic leadership’ and being ‘truly civic’—some tensions in co-production debates pp. 417-421

Jenny Harrow and Matthew Guest

New development: Using the Vanguard Method to explore demand and performance in people-centred services pp. 422-425

Rick Hood, Brendan O’Donovan, Jo Gibson and Dermot Brady

Volume 41, issue 4, 2021

Editorial: Digitalization starts affecting core processes pp. 279-280

Andreas Bergmann

Debate: Towards a more comprehensive understanding of ritualized bureaucracy in digitalized public organizations pp. 281-282

Robin Bauwens and Kenn Meyfroodt

Debate: Digital revolution and government investment pp. 283-285

Ken Warren

Do public–private partnerships achieve better time and cost performance than regular contracts? pp. 286-295

Stefan Verweij and Ingmar van Meerkerk

PPP hospitals: evidence for deliveries and impact of the Caesarean rate in a European country pp. 296-303

Ana Marta Oliveira, Margarida Catalão-Lopes and Rui Portugal

Evidence about the value of financial statement audit in the public sector pp. 304-314

David Hay and Carolyn J. Cordery

Accounting for China’s government liabilities: after much progress, great tasks remain pp. 315-324

James L. Chan, Xibo Zhao and Qiang Zhang

Heritage assets in the due process of the International Public Sector Accounting Standards Board (IPSASB) pp. 325-335

Anschi De Wolf, Johan Christiaens and Natalia Aversano

Enacting audit legitimacy: internal processes of VFM auditing in Victoria, Australia pp. 336-345

Sunil J. Dahanayake

New development: Is there a management accountants’ expectation gap? pp. 346-350

Tjerk Budding and Mattheus Wassenaar

New development: Public sector responses to complex socio-ecological issues—no silver bullets for rabbits pp. 351-355

Michael J. Reid, Lauren A. Hull, Theodore R. Alter, Lisa B. Adams, Heidi M. Kleinert and Andrew P. Woolnough

Volume 41, issue 3, 2021

Editorial: IPSASB and academia: a promising co-operation pp. 181-183

Francesco Capalbo, David Watkins, Ileana Steccolini and Federico Alvino

The proposed IPSAS on measurement for public sector financial reporting—recycling or reiteration? pp. 184-191

Josette Caruana

Recursivity in standard setting processes: the measurement case of fair value and market value pp. 192-202

Annemarie Conrath-Hargreaves, Jens Heiling and Sonja Wüstemann

Accounting for infrastructure assets in the public sector: The state of the art in academic research and international standards setting pp. 203-212

Rosa Lombardi, Federico Schimperna, Margherita Smarra and Marco Sorrentino

Emerging accounting patterns: accounting for natural resources pp. 213-222

Giovanna Dabbicco

Debate: Covid-19 and Sweden’s exceptionalism—a spotlight on the cracks in the social fabric of a mature welfare state pp. 223-224

Mikael Granberg, Malin Rönnblom, Michaela Padden, Johanna Tangnäs and Andreas Öjehag

Financial reporting by smaller charities: drivers of the cash/accruals choice pp. 225-235

Elaine Alsop and Gareth G Morgan

How does information system success come about in inter-organizational networks of public services? pp. 236-245

Piervito Bianchi and Mariangela Trimigno

Improving the payment mechanism in transport public–private partnerships pp. 246-254

Antonio Sánchez Soliño and Vicente Alcaraz Carrillo de Albornoz

Identifying risk determinants of the financial sustainability of regional governments pp. 255-263

Andrés Navarro-Galera, Laura Alcaide-Muñoz, María Deseada López-Subires and Manuel Pedro Rodríguez-Bolívar

Management practices and the quality of primary care pp. 264-271

Jannis Angelis, Anna Häger Glenngård and Henrik Jordahl

New development: Does investment in social impact bonds affect equity prices? An event study pp. 272-275

Zvika Afik, Hagai Katz, Arie Levy and Rami Yosef

New development: Corporate philanthropy to mandatory corporate social responsibility (CSR)—a new law for India pp. 276-278

Ameeta Jain, Monika Kansal and Mahesh Joshi

Volume 41, issue 2, 2021

Editorial: Public sector reporting in different countries—challenges and opportunities pp. 85-87

Nives Botica Redmayne and Vesna Vašiček

Does accounting information contribute to a better understanding of public assets management? The case of local government infrastructural assets pp. 88-98

Dimu Ehalaiye, Nives Botica Redmayne and Fawzi Laswad

The role and application of accounting and budgeting information in government financial management process—a qualitative study in Slovenia pp. 99-106

Tatjana Jovanović and Vesna Vašiček

Public sector accounting reforms and the quality of governance pp. 107-117

Beatriz Cuadrado-Ballesteros and Marco Bisogno

On the management and financial reporting for state assets—a comparative analysis between Croatia and New Zealand pp. 118-126

Gorana Roje and Nives Botica Redmayne

The reconciliation of budgeting with financial reporting: A comparative study of Italy and the UK pp. 127-137

Giovanna Dabbicco and Giorgia Mattei

Corporate reporting metamorphosis: empirical findings from state-owned enterprises pp. 138-147

Giuseppe Nicolo, Gianluca Zanellato, Francesca Manes-Rossi and Adriana Tiron-Tudor

Debate: We need to change the culture of reliance on inappropriate uses of journal metrics—a publisher’s viewpoint pp. 148-150

James Cleaver

Debate: Public audit, the Redmond review, and the use of public interest reports pp. 150-151

Pete Murphy and Katarzyna Lakoma

Public management reform in the post-NPM era: lessons from Malaysia’s National Blue Ocean Strategy (NBOS) pp. 152-160

John Antony Xavier, Noore Alam Siddiquee and Mohd Zin Mohamed

A perspective on organizational decline in the public sector: A case study pp. 161-171

Hedva Vinarski Peretz

New development: Strategic user orientation in public services delivery—the missing link in the strategic trinity? pp. 172-175

Stephen P. Osborne, Maria Cucciniello, Greta Nasi and Kirsty Strokosch

New development: The first-time adoption of uniform public sector accounting standards—a German case study pp. 176-180

Bianca Mann and Peter Christoph Lorson

Volume 41, issue 1, 2021

Editorial: ‘The seamless web of circumstance’ pp. 1-4

Andrew Massey

Debate: Sub-national governance in England—institutions and places pp. 5-6

Lorraine Johnston and John Fenwick

Debate: Voting challenges in a pandemic—Poland pp. 6-8

Magdalena Musiał-Karg and Izabela Kapsa

Debate: safeguarding democracy during pandemics. Social distancing, postal, or internet voting—the good, the bad or the ugly? pp. 8-10

Robert Krimmer, David Duenas-Cid and Iuliia Krivonosova

Debate: If not now, then when? Covid-19 as an accelerator for public sector accrual accounting in Europe pp. 10-12

Sandra Cohen, Francesca Manes Rossi, Eugenio Caperchione and Isabel Brusca

Debate: What support should local government expect from accounting during a sudden crisis such as Covid-19? pp. 12-14

Thomas Ahrens and Laurence Ferry

Debate: Governance networks for public service delivery—panacea or puzzle? pp. 14-16

Shabana Naveed and Yaamina Salman

New methodology for calculating cost-efficiency of different ways of voting: is internet voting cheaper? pp. 17-26

Robert Krimmer, David Duenas-Cid and Iuliia Krivonosova

Moving from talk to action: Implementing austerity-driven change pp. 27-35

Tom Overmans

Accountability for performance in English and Scottish fire and rescue services from 2010 to 2016 pp. 36-45

Lynda Taylor, Kirsten Greenhalgh and Peter Murphy

Public service motivation and public sector employment preference: Comparing Italian and British students pp. 46-54

Alessandro Hinna, Fabian Homberg, Danila Scarozza and Valentina Verdini

The accountable governance of provincial governments of a Pacific island country pp. 55-64

Alistair Brown

New development: Running elections during a pandemic pp. 65-68

Toby S. James

New development: COVID-19 as an accelerator of digital transformation in public service delivery pp. 69-72

Deborah Agostino, Michela Arnaboldi and Melisa Diaz Lema

New development: Administrative accountability and early responses during public health crises—lessons from Covid-19 in China pp. 73-76

Xiaohu Wang, Hanyu Xiao, Bo Yan and Jingyuan Xu

New development: Managing the Covid-19 pandemic—from a hospital-centred model of care to a community co-production approach pp. 77-80

Denita Cepiku, Filippo Giordano, Tony Bovaird and Elke Loeffler

New development: Commercialization of the English National Health Service: a necessity in times of financial austerity? pp. 81-84

Mark Exworthy and Sarah Lafond