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Content
November 2022, Volume 42, Issue 8
- 627-636 Measuring the performance of collaborative governance in food safety management: an Italian case study
by Guido Noto & Lucrezia Coletta & Milena Vainieri - 637-647 Outsourcing through intermunicipal co-operation: Waste collection and treatment services in Brazil
by Hugo Consciência Silvestre & Rui Cunha Marques & Brian Dollery & Ginésio Justino Gomes de Sá - 648-657 Is the Indian corporate social responsibility law working for the public sector?
by Ameeta Jain & Monika Kansal & Mahesh Joshi & Pawan Taneja - 658-667 How do purchasers’ control mechanisms affect healthcare outcomes? Cancer care services in the English National Health Service
by Suvituulia Taponen & Saba Hinrichs-Krapels & Katri Kauppi - 668-671 New development: Enhancing regional innovation capabilities through formal public service communities of practice
by Gary Walpole & Emily Bacon & Katie Beverley & Carla De Laurentis & Kay Renfrew & Jennifer Rudd - 672-674 New development: Is the pandemic reinforcing the organizational legitimacy of the municipally-owned companies?
by Davide Giacomini - 675-676 Debate: Will abortion law in Northern Ireland finally move into the 21st century?
by Wendy Savage - 677-677 Call for papers for Public Money & Management theme on
by Yvonne Brunetto & Adina Dudau
October 2022, Volume 42, Issue 7
- 473-473 Her Majesty Queen Elizabeth II: the ultimate public servant
by Lord Michael Bichard - 474-477 PMM CIGAR Annual Issue 2022, Public Money & Management, Vol. 42, No. 7 (October 2022)
by Eugenio Caperchione & Marco Bisogno & Josette Caruana & Sandra Cohen & Francesca Manes-Rossi - 478-479 Debate: Are government buildings, roads, defence equipment and similar structures really assets?
by Johan Christiaens - 480-481 Debate: Accounting for public sector assets—the implications of ‘service potential’
by Eugenio Anessi-Pessina & Marco Bisogno & Peter Christoph Lorson - 482-490 Standardizing local governments’ audit reports: for better or for worse?
by Marco Bisogno & Giuseppe Grossi & Francesca Manes-Rossi & Serena Santis - 491-500 Earnings management in public hospitals: The case of Greek state-owned hospitals
by Ioanna Malkogianni & Sandra Cohen - 501-510 Determining the drivers of earnings management among municipal enterprises: Evidence from Germany
by David Boll & Harry Müller & Marcus Sidki - 511-520 Selective application of the accrual principle in the construction of government finance statistics: EU evidence
by Claudio Columbano & Lucia Biondi & Enrico Bracci - 521-529 The principle of prudence in public sector accounting—a comparative analysis of cautious and asymmetric prudence
by Berit Adam & Jens Heiling & Tim Meglitsch - 530-533 New development: The development of standardized charts of accounts in public sector accounting
by Susana Jorge & Giovanna Dabbicco & Caroline Aggestam-Pontoppidan & Diana Vaz de Lima - 534-537 New development: The role of the accountancy profession in saving our planet
by Josette Caruana & Giovanna Dabbicco - 538-540 Editorial
by Jens Heiling & Susana Jorge & Sotirios Karatzimas & Caroline Aggestam-Pontoppidan - 541-542 Debate: Toward a common body of knowledge for global public sector accounting education
by James L. Chan - 543-550 Public sector accounting education: A structured literature review
by Sotirios Karatzimas & Jens Heiling & Caroline Aggestam-Pontoppidan - 551-557 Designing public financial management systems: exploring the use of chatbot-assisted case studies
by Alberto Asquer & Inna Krachkovskaya - 558-564 Clinicians’ informal acquisition of accounting literacy in UK clinical commissioning groups
by John Ayuk Enombu & Pawan Adhikari - 565-568 New development: Bridging the gap—analysis of required competencies for management accountants in the public sector
by Tjerk Budding & Gert de Jong & Marion Smit - 569-572 New development: The challenges of public sector accounting education in business schools
by Fabrício Ramos Neves & André Carlos Busanelli de Aquino & Polyana Batista da Silva
August 2022, Volume 42, Issue 6
- 361-364 Editorial: Management accounting and risk management—research and reflections
by Tarek Rana & Danture Wickramasinghe & Enrico Bracci - 365-367 Budgeting and governing for deficit reduction in the UK public sector: Act four—risk management arrangements
by Laurence Ferry & Peter Eckersley - 368-370 Is managing for risk through resilience the answer in the quest for sustainability in the public sector?
by Ken Warren - 371-378 Risk as opportunity in schools: An economies of worth perspective
by Zhiyun Gong & Gillian Vesty & Nava Subramaniam - 379-387 Risk governance through public sector interactive control systems: The intricacies of turning immeasurable uncertainties into manageable risks
by Georgios Kominis & Adina Dudau & Alvise Favotto & Douglas Gunn - 388-394 Risk disclosure practices: Does institutional imperative matter?
by Mohammad Istiaq Azim & Shamsun Nahar - 395-402 Risk management and management accounting control systems in public sector organizations: a systematic literature review
by Enrico Bracci & Tallaki Mouhcine & Tarek Rana & Danture Wickramasinghe - 403-407 Enabling enterprise risk management maturity in public sector organizations
by Habib Mahama & Mohamed Elbashir & Steve Sutton & Vicky Arnold - 408-413 Managing risk for better performance—not taking a risk can actually be a risk
by Pat Barrett - 414-416 New development: The behavioural effects of risk management in higher education
by Anil K. Narayan & John Kommunuri - 417-419 New development: Management control for emergent risks in the public sector—a levers of control perspective
by Georgiou Vasileios & Alvise Favotto - 420-430 Can amalgamations deliver? Barriers to local government mergers from an historical institutionalist perspective
by Andrea Garlatti & Paolo Fedele & Silvia Iacuzzi - 431-441 International experiences informing federal budget reforms in the USA: exploring accruals, transparency, fiscal rules, and multi-year budgeting
by Juan Pablo Martinez Guzman & Philip G. Joyce - 442-451 Cultural transition and organizational performance: the non-profit context
by Lu Jiao & Graeme Harrison & Jinhua Chen - 452-459 Impacts of the Covid-19 pandemic on the audit of local government financial statements: experience from Indonesia
by Irwan Taufiq Ritonga & Suyanto Suyanto - 460-462 New development: Ten years of consolidated accounts in the United Kingdom public sector—taking stock
by Elaine Stewart & Ciaran Connolly - 463-466 Cash versus accrual accounting for the public sector—EPSAS
by Viola Eulner & Gillian Waldbauer - 467-471 New development: Accounting for human-made disasters—comparative analysis of the support to Ukraine in times of war
by Giuseppe Grossi & Veronika Vakulenko
July 2022, Volume 42, Issue 5
- 295-297 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
by Sue Baines & Rob Wilson & Inga Narbutaite Aflaki & Aldona Wiktorska-Święcka & Andrea Bassi & Harri Jalonen - 298-299 Re-humanizing the system—how storytelling can be used to bridge the divide between services and citizens
by Hayley Trowbridge & Michael Willoughby - 300-301 The role of participatory arts within co-creation/social innovation
by Paul Hine - 302-303 The unintended consequences of co-creation in public services—the role of professionals and of civil society organizations
by Andrea Bassi - 304-305 Participatory budgeting—The ultimate way to co-create services for social innovation?
by Emyr Williams - 306-313 Co-creation as social innovation: including ‘hard-to-reach’ groups in public service delivery
by Temidayo Eseonu - 314-322 Politically-driven public administration or co-creation? On the possibility of modernizing public services in rural Hungary
by Judit Csoba & Flórián Sipos - 323-331 Social enterprise in prisons: enabling innovation and co-creation
by Jane Gibbon & Natalie Rutter - 332-340 Enhancing public service innovation through value co-creation: Capacity building and the ‘innovative imagination’
by Wendy Hardyman & Steve Garner & James J. Lewis & Robert Callaghan & Emyr Williams & Angharad Dalton & Alice Turner - 341-348 Co-creating public services in social hackathons: adapting the original hackathon concept
by Kadri Kangro & Katri-Liis Lepik - 349-352 Rallying together—The rationale for and structure of collaborative practice in England
by Clare FitzGerald & Franziska Rosenbach & Tanyah Hameed & Ruth Dixon & Jo Blundell - 353-355 Supporting co-creation processes through modelling
by David Jamieson & Mike Martin - 356-359 Complexity-informed interpretation of social innovation
by Harri Jalonen
May 2022, Volume 42, Issue 4
- 209-209 Editorial: Building a new normal post Covid
by Michael Bichard - 210-220 Value and sustainability in technology-enabled care services: a case study from north-east England
by Suman Bhattacharya & David Wainwright & Jason Whalley - 221-230 Bullying and ill-treatment: insights from an Irish public sector workplace
by Margaret Hodgins & Duncan Lewis & Lisa Pursell & Victoria Hogan & Sarah MacCurtain & Patricia Mannix-McNamara - 231-240 Understanding the smart city race between Hong Kong and Singapore
by Ruth Ang-Tan & Siyuan Ang - 241-250 Fiscal councils as watchdogs—how loud do they bark?
by Ringa Raudla & James W. Douglas - 251-261 The association between budget inaccuracy and technical efficiency in Australian local government
by Dana McQuestin & Masayoshi Noguchi & Joseph Drew - 262-273 An analysis of the audit expectation gap in the Maltese central government
by Lauren Ellul & Alison Scicluna - 274-283 Towards collaborative infrastructure procurement
by Jonas Spohr & Kim Wikström & Kent Eriksson - 284-290 Trust and transaction costs in public–private partnerships—theoretical reflections and empirical findings
by Rahel M. Schomaker & Christian Bauer - 291-293 New development: Public sector accounting education for users—embedding eLearning and technology in teaching
by Sandra Cohen & Sotirios Karatzimas
April 2022, Volume 42, Issue 3
- 137-139 Theme: Politicians’ use of accounting informationEditorial: Unraveling politicians’ use and non-use of accounting information
by Tjerk Budding & Jan van Helden - 140-141 Debate: Politicians' use of accounting information—the myth of rationality
by Irvine Lapsley - 142-143 Debate: Parliament’s quest to improve accounting information in the Netherlands
by Joost Sneller & Bart Snels - 144-151 Politicians’ use of performance information in the budget process
by Ringa Raudla - 152-159 Usability and actual use of performance information in German municipal budgets: the perspective of local politicians
by André Jethon & Christoph Reichard - 160-168 Roles and user characteristics as driving forces of information use in the Dutch parliament
by Bram Faber & Tjerk Budding - 169-177 The credibility of finance committees and information usage: trustworthy to whom?
by Fernando Deodato Domingos & André Carlos Busanelli de Aquino & Diana Vaz de Lima - 178-180 New development: Understanding the statement of accounts—the use of financial information in UK local authorities
by Don Peebles & Cliff Dalton - 181-190 Public procurement transaction costs: a country-level assessment
by Olga Balaeva & Andrei Yakovlev & Yuliya Rodionova & Daniil Esaulov - 191-198 Market reforms in the French healthcare system: between regulation and yardstick competition
by Daniel Simonet & John E. Katsos - 199-208 Accounting for value-based management of healthcare services: challenging neoliberal government from within?
by Peter Triantafillou
February 2022, Volume 42, Issue 2
- 53-54 Editorial: Silent Spring: can we fix wicked problems?
by Andrew Massey - 55-56 Debate: Climate change, environmental challenges, sustainable development goals and the relevance of accounting
by Sandra Cohen - 57-58 Debate: The central government’s capacity building role in policy implementation in China
by XiaoHu Wang & Jingyuan Xu - 59-69 The case of the disappearing whistleblower: an analysis of National Health Service inquiries
by Martin Powell & John Blenkinsopp & Huw Davies & Russell Mannion & Ross Millar & Jean McHale & Nicholas Snowden - 70-78 Buyer power and provider efficiency: the case of hospital provision in a national health service
by Aleix Gregori & Misericòrdia Carles - 79-86 Performance and expenditure in Italian public healthcare organizations: does expenditure influence performance?
by Alessandro Spano & Anna Aroni & Valentina Tagliagambe & Elisabetta Mallus & Benedetta Bellò - 87-97 How does digital technology impact on the co-production of local services? Evidence from a childcare experience
by Mattia Casula & Chiara Leonardi & Massimo Zancanaro - 98-105 ‘SIB’: what does it really mean? A theoretical approach to understanding social impact bonds
by Lavinia Pastore & Luigi Corvo - 106-113 Accountability fragmented? Exploring disjointed performance measurement in government
by Jiwan P. S. Dhillon - 114-123 Public efficiency in Tokyo’s metropolitan local governments: the role of asset utilization and budgeting
by Thien Vu Tran & Masayoshi Noguchi - 124-128 New development: Whither the strategic direction of public audit in an era of the ‘new normal’?
by Pat Barrett AO - 129-132 New development: Policy learning and public management—a match made in crisis
by Bishoy Louis Zaki & Bert George - 133-136 New development: Citizen science—discovering (new) solutions to wicked problems
by Ian R. Hodgkinson & Sahar Mousavi & Paul Hughes
January 2022, Volume 42, Issue 1
- 1-3 Editorial: Learning from success and failure in action
by Zoë Walkington & Richard Harding & Jean Hartley & Nicky Miller & Steven Chase - 4-5 Debate: How to tell stories about government success
by Scott Douglas - 6-7 Debate: The 70:20:10 ‘rule’ in learning and development—The mistake of listening to sirens and how to safely navigate around them
by Richard Harding - 8-9 Debate: The preservation of police force records for future research—Why it is important, what is failing and lessons that can be learned
by Angie Sutton-Vane - 10-11 Debate: When our bodies and minds rebel
by Steven Chase - 12-13 Debate: So near and yet so far—bridging the research–practice divide
by Nicky Miller - 14-21 Imagining grim stories to reduce redundant deliberation in critical incident decision-making
by Laurence Alison & Neil Shortland & Marek Palasinski & Michael Humann - 22-31 Implementing failure demand reduction as part of a demand management strategy
by Gareth Morris & Paul Walley - 32-39 Designing learning success and avoiding learning failure through learning analytics: the case of policing in England and Wales
by Matthew Jones & Bart Rienties - 40-48 Innovation, exnovation and intelligent failure
by Jean Hartley & Laurence Knell - 49-51 New development: Walk on the bright side—what might we learn about public governance by studying its achievements?
by Mallory Compton & Scott Douglas & Lauren Fahy & Joannah Luetjens & Paul ‘t Hart & Judith van Erp
November 2021, Volume 41, Issue 8
- 581-581 Editorial: Quality of financial information presented by public sector entities
by Andreas Bergmann - 582-583 Debate: Local public audit and accountability—an international and public value perspective
by Clive Grace & Tim Thorogood - 584-585 Debate: ‘K-Prevention’ and South Korea’s integrated financial management information system
by Seong-ho Jeong & Sun-Gu Hwang - 586-593 The relationship between politicization and the Spanish savings banks’ defaults
by Lourdes Torres & Vicente Pina & Patricia Bachiller - 594-603 Does accrual-based government financial information serve as an indicator of fiscal risks?
by Do-Jin Jung & Jong-Hyun Kim & Seok-Jin Chang - 604-614 In the pursuit of harmonization: comparing the audit systems of European local governments
by Francesca Manes Rossi & Isabel Brusca & Vicente Condor - 615-625 Fair and decent work in Scotland’s local authorities: evidence and challenges
by Stephen Gibb & Mohammed Ishaq & Ian Elliott & Asifa Maaria Hussain - 626-635 Motives and incentives in the privatization of the South Australian Lotteries
by Joshua Newman & Malcolm G. Bird - 636-645 Do performance management schemes deliver results in the public sector? Observations from the Czech Republic
by Michal Plaček & Juraj Nemec & František Ochrana & Milan Půček & Milan Křápek & David Špaček - 646-655 Pensioned off? Evaluating the UK's National Insurance scheme
by Rebecca Boden - 656-659 New development: Expanding public service value to include dis/value
by Victoria Cluley & Steven Parker & Zoe Radnor - 660-662 Financial and non-financial responses to the Covid-19 pandemic: insights from Portugal and lessons for future
by Patrícia Gomes - 663-667 New development: Is China’s local government debt problem getting better or worse?
by Lan Bo & Haixin Yao & Fred C.J. Mear - 668-671 New development: ‘Appreciate–Engage–Facilitate’—The role of public managers in value creation in public service ecosystems
by Stephen P. Osborne & Madeline Powell & Tie Cui & Kirsty Strokosch - 672-675 New development: The emerging role of a ‘learning partner’ relationship in supporting public service reform
by Hannah Hesselgreaves & Max French & Melissa Hawkins & Toby Lowe & Amy Wheatman & Mike Martin & Rob Wilson - 676-678 Data, trust, democracy and Covid-19: the first parliamentary assessment of the UK government’s approach to data during the pandemic
by Laurence Ferry & Claire Hardy & Henry Midgley
October 2021, Volume 41, Issue 7
- 499-501 Theme: Experiences and challenges with gender budgeting and accounting. Moving towards gender-responsive forms of accountability?
by Giovanna Galizzi & Elina Meliou & Ileana Steccolini - 502-503 Debate: Gender responsive budgeting—moving toward equity for women and men
by Marilyn M. Rubin & John R. Bartle - 504-505 Debate: On the ‘why’ of gender budgeting
by Susana Jorge & Liliana Pimentel - 506-506 Debate: Accounting for gender diversity in global value chains
by Mustafa Özbilgin - 507-515 Post-NPM gender accounting—can public value management enhance gender mainstreaming?
by Eva Elisabeth Wittbom & Anneli Irene Häyrén - 516-526 Gender budgeting in the crossroad of gender policy and public financial management: The Finnish case
by Anna Elomäki & Hanna Ylöstalo - 527-538 Gender-responsive budgeting in Austria: The narrow line between implementation and confirmation
by Tobias Polzer & Johann Seiwald - 539-547 Game changer or accounting practice? Gender responsive budgeting in India
by Sushant & Moumita Laha - 548-553 Gender budgeting in Slovenia—approaches, achievements, and complexities
by Tatjana Stanimirović & Maja Klun - 554-560 Wellbeing gender budgeting to localize the UN SDGs: examples from Turkey
by Gulay Gunluk-Senesen - 561-562 Debate: Shadow government—A note for European corporatization research
by Bart Voorn - 563-572 Rethinking co-creation: the fluid and relational process of value co-creation in public service organizations
by Victoria Cluley & Zoe Radnor - 573-576 New development: Responding to complexity in public services—the human learning systems approach
by Toby Lowe & Max French & Melissa Hawkins & Hannah Hesselgreaves & Rob Wilson - 577-580 New development: Myanmar’s civil service—Responsible disobedience during the 2021 military coup
by Wolfgang Drechsler
August 2021, Volume 41, Issue 6
- 427-427 Foreword: 2021 CIGAR annual issue
by Susana Jorge - 428-431 Editorial: Comparison as a habit—The case for international governmental accounting research
by Eugenio Caperchione & Marco Bisogno & Josette Caruana & Sandra Cohen & Francesca Manes-Rossi - 432-433 Debate: Public sector consolidated financial statements—the hybrid approach
by Cristian Carini & Claudio Teodori - 434-435 Debate: Growing the academic voice in IPSASB’s work
by Ian Carruthers - 436-446 A consistent bottom-up approach for deriving a conceptual framework for public sector financial accounting
by Lasse Oulasvirta - 447-455 The academic voice in the EPSAS project
by Francesca Manes-Rossi & Sandra Cohen & Isabel Brusca - 456-465 Public managers’ perception of the usefulness of accounting information in decision-making processes
by Jelena Poljašević & Vesna Vašiček & Martina Dragija Kostić - 466-476 What are the required qualities of auditors in the public sector?
by Cecilia Langella & Eugenio Anessi-Pessina & Elena Cantù - 477-486 Post-decision project evaluation of UK public–private partnerships: insights from planning practice
by Xia Shu & Stewart Smyth & Jim Haslam - 487-490 New development: University managers balancing between sense and sensibility
by Daniela Argento & Jan van Helden - 491-493 New development: Diversification of the Cour des comptes’ activities—a necessary modernization or an identity evolution?
by Manel Benzerafa-Alilat & Nino Tandilashvili & Marion Friscia - 494-497 New development: Embedding the SDGs in city strategic planning and management
by Enrico Guarini & Elisa Mori & Elena Zuffada
July 2021, Volume 41, Issue 5
- 357-358 Editorial: Impact through relevance
by Andrew Massey - 359-367 How top civil servants decide on cutbacks: A qualitative study into the role of values
by Eduard Schmidt - 368-375 Evidence on the costs of changes in financial reporting frameworks in the public sector
by Nives Botica Redmayne & Fawzi Laswad & Dimu Ehalaiye - 376-386 Translating employee-driven innovation in healthcare: Bricolage and the mobilization of scarce resources
by Rebecca Taylor & Alison Fuller & Susan Halford & Kate Lyle & Ann Charlotte Teglborg - 387-394 From enthusiasm to disenchantment: an analysis of the termination of Portuguese municipal enterprises
by Pedro J. Camões & Miguel Rodrigues - 395-403 Managing change and mitigating reform cynicism
by Alexander Kroll & Obed Pasha - 404-407 New development: Covid-19 and its publics—implications for strategic management and democracy
by Alessandro Sancino & Christian Garavaglia & Mariafrancesca Sicilia & Alessandro Braga - 408-411 New development: Blockchain—a revolutionary tool for the public sector
by Vasileios Yfantis & Helen C. Leligou & Klimis Ntalianis - 412-416 New development: Effective public sector performance—the reform cycle continues
by Peter Graves - 417-421 New development: Institutions, ‘new civic leadership’ and being ‘truly civic’—some tensions in co-production debates
by Jenny Harrow & Matthew Guest - 422-425 New development: Using the Vanguard Method to explore demand and performance in people-centred services
by Rick Hood & Brendan O’Donovan & Jo Gibson & Dermot Brady
May 2021, Volume 41, Issue 4
- 279-280 Editorial: Digitalization starts affecting core processes
by Andreas Bergmann - 281-282 Debate: Towards a more comprehensive understanding of ritualized bureaucracy in digitalized public organizations
by Robin Bauwens & Kenn Meyfroodt - 283-285 Debate: Digital revolution and government investment
by Ken Warren - 286-295 Do public–private partnerships achieve better time and cost performance than regular contracts?
by Stefan Verweij & Ingmar van Meerkerk - 296-303 PPP hospitals: evidence for deliveries and impact of the Caesarean rate in a European country
by Ana Marta Oliveira & Margarida Catalão-Lopes & Rui Portugal - 304-314 Evidence about the value of financial statement audit in the public sector
by David Hay & Carolyn J. Cordery - 315-324 Accounting for China’s government liabilities: after much progress, great tasks remain
by James L. Chan & Xibo Zhao & Qiang Zhang - 325-335 Heritage assets in the due process of the International Public Sector Accounting Standards Board (IPSASB)
by Anschi De Wolf & Johan Christiaens & Natalia Aversano - 336-345 Enacting audit legitimacy: internal processes of VFM auditing in Victoria, Australia
by Sunil J. Dahanayake - 346-350 New development: Is there a management accountants’ expectation gap?
by Tjerk Budding & Mattheus Wassenaar - 351-355 New development: Public sector responses to complex socio-ecological issues—no silver bullets for rabbits
by Michael J. Reid & Lauren A. Hull & Theodore R. Alter & Lisa B. Adams & Heidi M. Kleinert & Andrew P. Woolnough
April 2021, Volume 41, Issue 3
- 181-183 Editorial: IPSASB and academia: a promising co-operation
by Francesco Capalbo & David Watkins & Ileana Steccolini & Federico Alvino - 184-191 The proposed IPSAS on measurement for public sector financial reporting—recycling or reiteration?
by Josette Caruana - 192-202 Recursivity in standard setting processes: the measurement case of fair value and market value
by Annemarie Conrath-Hargreaves & Jens Heiling & Sonja Wüstemann - 203-212 Accounting for infrastructure assets in the public sector: The state of the art in academic research and international standards setting
by Rosa Lombardi & Federico Schimperna & Margherita Smarra & Marco Sorrentino - 213-222 Emerging accounting patterns: accounting for natural resources
by Giovanna Dabbicco - 223-224 Debate: Covid-19 and Sweden’s exceptionalism—a spotlight on the cracks in the social fabric of a mature welfare state
by Mikael Granberg & Malin Rönnblom & Michaela Padden & Johanna Tangnäs & Andreas Öjehag - 225-235 Financial reporting by smaller charities: drivers of the cash/accruals choice
by Elaine Alsop & Gareth G Morgan - 236-245 How does information system success come about in inter-organizational networks of public services?
by Piervito Bianchi & Mariangela Trimigno - 246-254 Improving the payment mechanism in transport public–private partnerships
by Antonio Sánchez Soliño & Vicente Alcaraz Carrillo de Albornoz - 255-263 Identifying risk determinants of the financial sustainability of regional governments
by Andrés Navarro-Galera & Laura Alcaide-Muñoz & María Deseada López-Subires & Manuel Pedro Rodríguez-Bolívar - 264-271 Management practices and the quality of primary care
by Jannis Angelis & Anna Häger Glenngård & Henrik Jordahl - 272-275 New development: Does investment in social impact bonds affect equity prices? An event study
by Zvika Afik & Hagai Katz & Arie Levy & Rami Yosef - 276-278 New development: Corporate philanthropy to mandatory corporate social responsibility (CSR)—a new law for India
by Ameeta Jain & Monika Kansal & Mahesh Joshi
February 2021, Volume 41, Issue 2
- 85-87 Editorial: Public sector reporting in different countries—challenges and opportunities
by Nives Botica Redmayne & Vesna Vašiček - 88-98 Does accounting information contribute to a better understanding of public assets management? The case of local government infrastructural assets
by Dimu Ehalaiye & Nives Botica Redmayne & Fawzi Laswad - 99-106 The role and application of accounting and budgeting information in government financial management process—a qualitative study in Slovenia
by Tatjana Jovanović & Vesna Vašiček - 107-117 Public sector accounting reforms and the quality of governance
by Beatriz Cuadrado-Ballesteros & Marco Bisogno - 118-126 On the management and financial reporting for state assets—a comparative analysis between Croatia and New Zealand
by Gorana Roje & Nives Botica Redmayne - 127-137 The reconciliation of budgeting with financial reporting: A comparative study of Italy and the UK
by Giovanna Dabbicco & Giorgia Mattei - 138-147 Corporate reporting metamorphosis: empirical findings from state-owned enterprises
by Giuseppe Nicolo & Gianluca Zanellato & Francesca Manes-Rossi & Adriana Tiron-Tudor - 148-150 Debate: We need to change the culture of reliance on inappropriate uses of journal metrics—a publisher’s viewpoint
by James Cleaver - 150-151 Debate: Public audit, the Redmond review, and the use of public interest reports
by Pete Murphy & Katarzyna Lakoma - 152-160 Public management reform in the post-NPM era: lessons from Malaysia’s National Blue Ocean Strategy (NBOS)
by John Antony Xavier & Noore Alam Siddiquee & Mohd Zin Mohamed - 161-171 A perspective on organizational decline in the public sector: A case study
by Hedva Vinarski Peretz - 172-175 New development: Strategic user orientation in public services delivery—the missing link in the strategic trinity?
by Stephen P. Osborne & Maria Cucciniello & Greta Nasi & Kirsty Strokosch - 176-180 New development: The first-time adoption of uniform public sector accounting standards—a German case study
by Bianca Mann & Peter Christoph Lorson
January 2021, Volume 41, Issue 1
- 1-4 Editorial: ‘The seamless web of circumstance’
by Andrew Massey - 5-6 Debate: Sub-national governance in England—institutions and places
by Lorraine Johnston & John Fenwick - 6-8 Debate: Voting challenges in a pandemic—Poland
by Magdalena Musiał-Karg & Izabela Kapsa - 8-10 Debate: safeguarding democracy during pandemics. Social distancing, postal, or internet voting—the good, the bad or the ugly?
by Robert Krimmer & David Duenas-Cid & Iuliia Krivonosova - 10-12 Debate: If not now, then when? Covid-19 as an accelerator for public sector accrual accounting in Europe
by Sandra Cohen & Francesca Manes Rossi & Eugenio Caperchione & Isabel Brusca - 12-14 Debate: What support should local government expect from accounting during a sudden crisis such as Covid-19?
by Thomas Ahrens & Laurence Ferry