Public Money & Management

1997 - 2025

Current editor(s): Michaela Lavender

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Volume 39, issue 8, 2019

Editorial: Government accounting touching its boundaries pp. 533-533

Andreas Bergmann

Drivers for the voluntary adoption of consolidated financial statements in local governments pp. 534-543

Serena Santis, Giuseppe Grossi and Marco Bisogno

Implementing the International Public Sector Accounting Standards for consolidated financial statements: facilitators, benefits and challenges pp. 544-552

Patrícia Gomes, Isabel Brusca and Maria José Fernandes

Citizens, technology and the NPM movement pp. 553-559

Irvine Lapsley and Federica Segato

A theoretical basis for public sector accrual accounting research: current state and perspectives pp. 560-570

Andreas Bergmann, Sandro Fuchs and Christoph Schuler

Sub-sovereign bond buyback: a way forward for debt-laden regions in austerity pp. 571-580

Davide Eltrudis, Stephen J. Bailey and Patrizio Monfardini

Financing China’s unprecedented infrastructure boom: the evolution of capital structure from 1978 to 2015 pp. 581-589

Jerry Zhirong Zhao, Guocan Su and Dan Li

New development: The IPSASB project on accounting for social benefits—IPSAS 42 pp. 590-594

Sebastian Heintges and Gillian Waldbauer

New development: The practical relevance of public sector accounting research; time to take a stand pp. 595-598

Jan van Helden

New development: Lessons and recommendations from South Korea’s experiences with integrated financial management information systems pp. 599-601

Seong-ho Jeong and Youngmin Oh

Volume 39, issue 7, 2019

Editorial: Innovation in public administration to leave no one behind pp. 455-457

Andrew Massey

Walking the contractual tightrope: a transaction cost economics perspective on social impact bonds pp. 458-467

Clare FitzGerald, Eleanor Carter, Ruth Dixon and Mara Airoldi

Measuring supreme audit institutions’ outcomes: current literature and future insights pp. 468-477

Elisa Bonollo

Iraq’s budgetary practices post US invasion: a critical evaluation pp. 478-485

Yass AlKafaji and Hameed Shukur Mahmood

Changing institutional logics: shifting to a new service model in the Finnish public sector pp. 486-493

Katja Aalto and Kirsi-Mari Kallio

Reform or resist? The tale of two fiscal reforms in Spain after the crisis pp. 494-502

Yulia Kasperskaya and Ramon Xifré

Assessing performance and value-creation capabilities in Lean healthcare: insights from a case study pp. 503-511

Federico Barnabè, Jacopo Guercini and Martina Di Perna

Management control packages: a literature review and guidelines for public sector research pp. 512-520

Berend van der Kolk

New development: Reviews of public sector performance—groundhog day? pp. 521-527

Pat Barrett

New development: Alternative reporting formats: a panacea for accountability dilemmas? pp. 528-531

Francesca Manes-Rossi

Volume 39, issue 6, 2019

Editorial: Innovations in public sector financial and management accounting—for better or worse? pp. 385-388

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

Debate: On the role of prudence in public sector accounting pp. 389-390

Peter Lorson and Ellen Haustein

Debate: Accommodating the prudence principle in EPSAS design pp. 391-392

Helge C. Brixner and Martin Köhler

Carry-overs or leftovers? Tackling year-end spend-downs at the central government level pp. 393-400

Sanja Korac, Birgit Moser, Paolo Rondo-Brovetto and Iris Saliterer

Management accounting innovations for rationalizing the cost of services: The reassessment of cash and accrual accounting pp. 401-408

Margarita Labrador and Jorge Olmo

Tweaking public sector reporting with integrated reporting (IR) concepts pp. 409-417

Josette Caruana and Ian Grech

Assessing the effectiveness of fire prevention strategies pp. 418-427

Mark Taylor, Deb Appleton, Guy Keen and John Fielding

Manipulation of profits in Italian publicly-funded healthcare trusts pp. 428-435

Salma Ibrahim, Emmanouil Noikokyris, Gianluca Fabiano and Giampiero Favato

Transparency of the organization and activity of carbon funds pp. 436-442

Klaudia Jarno

Outcome, process and support: analysing aspects of innovation in public sector organizations pp. 443-449

Johanna Nählinder and Anna Fogelberg Eriksson

New development: Fiscal reform in South Korea: looking back and moving forward pp. 450-453

Seong-ho Jeong and Sung Hoon Kang

Volume 39, issue 5, 2019

Editorial: Information sharing—Easy to say … much harder to do than we want to believe! pp. 317-319

Rob Wilson, James Cornford, Sue Richardson, Sue Baines, J. Ramon Gil-Garcia, Stephen Curtis and Nicola Underdown

Data trusts will not be the final word on data sharing, but they might help pp. 320-321

Jack Hardinges and Peter Wells

Digital transformation—the silver bullet to public service improvement? pp. 322-324

Stephen Curtis

Debate: Information sharing is dead—long live information sharing! Current challenges and looking ahead pp. 325-326

Rob Wilson

Data-driven innovation in the social sector in Australasia—data ecosystems and interpretive communities pp. 327-335

Ian McLoughlin, Yolande McNicoll, James Cornford and Sally Davenport

Competing institutional logics of information sharing in public services: Why we often seem to be talking at cross-purposes when we talk about information sharing pp. 336-345

James Cornford

Cross-boundary information sharing in regulatory contexts: The case of financial markets pp. 346-354

Sora Park, J. Ramon Gil-Garcia, Theresa A. Pardo, Megan Sutherland and Andrew Roepe

Improving public services by sharing the right information pp. 355-358

Stephen Curtis and John Edwards

Information-sharing in health and social care: Lessons from a socio-technical initiative pp. 359-363

Tejal Shah, Louise Wilson, Nick Booth, Olly Butters, Joe McDonald, Kathryn Common, Mike Martin, Joel Minion, Paul Burton and Madeleine Murtagh

The (im)possibilities of open data? pp. 364-368

David Jamieson, Rob Wilson and Mike Martin

A critical review of the 2015 South Korean civil service pension reform pp. 369-378

Pan Suk Kim and Ji Yun Chun

New development: Gender (responsive) budgeting—a reflection on critical issues and future challenges pp. 379-383

Ileana Steccolini

Volume 39, issue 4, 2019

How far have we come with co-production—and what’s next? pp. 229-232

Tony Bovaird, Sophie Flemig, Elke Loeffler and Stephen P. Osborne

Facilitating co-production in public services: management implications from a systematic literature review pp. 233-240

Mariafrancesca Sicilia, Alessandro Sancino, Tina Nabatchi and Enrico Guarini

Co-commissioning of public services and outcomes in the UK: Bringing co-production into the strategic commissioning cycle pp. 241-252

Elke Loeffler and Tony Bovaird

Together we measure: Improving public service outcomes via the co-production of performance measurement pp. 253-261

Cherrie Yang and Deryl Northcott

The missing link? Finance, public services, and co-production: The case of social impact bonds (SIBs) pp. 262-270

Eleonora Broccardo and Maria Mazzuca

The New Civic Leadership: Place and the co-creation of public innovation pp. 271-279

Robin Hambleton

From rules to collaborative practice: When regulatory mechanisms drive collective co-production pp. 280-289

André Feliciano Lino, André Carlos Busanelli de Aquino, Ricardo Rocha de Azevedo and Lívia Martinez Brumatti

Co-design, evaluation and the Northern Ireland Innovation Lab pp. 290-299

Anna Whicher and Tom Crick

Does citizen participation affect municipal performance? Electoral competition and fiscal performance in Japan pp. 300-309

Kohei Suzuki and Yousueng Han

New development: What works now? Continuity and change in the use of evidence to improve public policy and service delivery pp. 310-316

Sandra Nutley, Annette Boaz, Huw Davies and Alec Fraser

Volume 39, issue 3, 2019

Editorial: Amending organizations to advance good governance and inclusiveness pp. 153-154

Andrew Massey

Women in public policy and public administration? pp. 155-165

Karen Johnston

The price of fear: Estimating the financial cost of bullying and harassment to the NHS in England pp. 166-174

Roger Kline and Duncan Lewis

Usefulness of consolidated government accounts: A comparative study pp. 175-185

Danny S. L. Chow, Raili Pollanen, Rachel Baskerville, Caroline Aggestam-Pontoppidan and Ronald Day

Tax avoidance in government-owned firms: Evidence from Italy pp. 186-192

Elisabetta Mafrolla

Does the budget process matter for infrastructure spending? Capital budgeting in local government pp. 193-200

Il Hwan Chung

Models of mandate in public audit: An examination of Australian jurisdictions pp. 201-208

Marco Bini

Credit risk and bond pricing of local government in China pp. 209-215

Yang Zhiling, Ronghua Ju and Xu Yunxiao

Engaging the economic facts and valuations underlying value for money in public procurement pp. 216-223

Anni Lindholm, Tuomas Korhonen, Teemu Laine and Petri Suomala

New development: What is the meaning of philosophy for local government officers? pp. 224-227

Steven Parker

Volume 39, issue 2, 2019

Editorial: Improving global public financial management pp. 75-76

Andreas Bergmann

Public service motivation and performance: The role of organizational identification pp. 77-85

Qing Miao, Nathan Eva, Alexander Newman and Gary Schwarz

Examining the unintended outcomes of NPM reforms in Indonesia pp. 86-94

Harun Harun, Monir Mir, David Carter and Yi An

Glocalization of accounting standards: Observations on neo-institutionalism of IPSAS pp. 95-103

Rachel Baskerville and Giuseppe Grossi

Meeting Bougainville’s co-produced reporting expectations pp. 104-112

Alistair Brown

IPSAS, ESA and the fiscal deficit—a question of calibration pp. 113-122

Josette Caruana and Louise Grima

What is the impact of corruption on audit fees? pp. 123-131

Muhammad Nurul Houqe, Tony van Zijl, A. K. M. Waresul Karim and Andrew Mahoney

Infrastructure endowment, financial constraints and willingness to engage in PPPs: The case of Poland pp. 132-138

Joanna Węgrzyn, Michal Gluszak and Agnieszka Telega

Implementation of accrual accounting in Thailand’s central government pp. 139-147

Oraphan Nakmahachalasint and Kanogporn Narktabtee

New development: Integrating risk management in management control systems—lessons for public sector managers pp. 148-151

Tarek Rana, Danture Wickramasinghe and Enrico Bracci

Volume 39, issue 1, 2019

Continuity and change pp. 1-1

The Editors

Debate: A reply on fiscal decentralization pp. 2-4

Mark Sandford

Debate: Alternative delivery models and corporatization in local government pp. 4-5

Richard Harrison

Debate: Corporatization in local government— the need for a comparative and multi-disciplinary research approach pp. 5-8

Harald Torsteinsen

Persistent public management reform: an egregore of liberal authoritarianism? pp. 9-17

Andrew Massey

Performance indicators and democracy: citizens’ views on the purposes of government websites pp. 18-25

Jenny M. Lewis

Should councils collaborate? Evaluating shared administration and tax services in English local government pp. 26-36

Ruth Dixon and Thomas Elston

Public sector reform implications for performance measurement and risk management practice: insights from Australia pp. 37-45

Tarek Rana, Zahirul Hoque and Kerry Jacobs

Uncovering the practices of evidence-informed policy-making pp. 46-55

Louise Shaxson

Using Social Return on Investment (SROI) to measure project impact in local government pp. 56-63

Unggul Purwohedi and Bruce Gurd

New development: China renews reform of central–local fiscal relations and provides for basic national public services pp. 64-69

James L. Chan

New development: Determinants of financial performance in public organizations pp. 70-73

Stijn Goeminne and Bert George