Public sector accounting, accountability and austerity: more than balancing the books?

Citations

Cited by:

1. Pasquale Ruggiero & Daniela Sorrentino & Riccardo Mussari, 2022. "Earnings management in state-owned enterprises: bringing publicness back in," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 26(4), pages 1277-1313, December.
2. Stefano Caiazza & Franco Fiordelisi & Elina De Simone & Fabio Pisani, 2026. "Does accrual accounting make municipalities spend less?," Public Choice, Springer, vol. 206(1), pages 221-240, January.
3. Carr, Michelle & Beck, Matthias, 2022. "Accounting practices and professional power dynamics during a crisis," The British Accounting Review, Elsevier, vol. 54(3).
4. Anne Stafford, 2025. "Counter Accounting and Counter Accountability: A Post‐COVID‐19 Study of England's Hospital Infrastructure Crisis," Abacus, Accounting Foundation, University of Sydney, vol. 61(1), pages 93-120, March.
5. Elaine Stewart & Ciaran Connolly, 2021. "Recent UK Central Government Accounting Reforms: Claimed Benefits and Experienced Outcomes," Abacus, Accounting Foundation, University of Sydney, vol. 57(3), pages 557-592, September.
6. Davide Eltrudis, 2022. "On the Financial Autonomy of European Local Governments: The Case of Municipal Bonds in Italy," European Research Studies Journal, European Research Studies Journal, vol. 0(1), pages 226-242.
7. María Deseada López Subires & Laura Alcaide Muñoz & Andrés Navarro Galera & Manuel Pedro Rodríguez Bolívar, 2019. "The Influence of Socio-Demographic Factors on Financial Sustainability of Public Services: A Comparative Analysis in Regional Governments and Local Governments," Sustainability, MDPI, vol. 11(21), pages 1-18, October.
8. Wang, Wenru & Vasarhelyi, Miklos A., 2024. "The application of continuous audit and monitoring methodology: A government medication procurement case," International Journal of Accounting Information Systems, Elsevier, vol. 55(C).
9. Maran, Laura & Bracci, Enrico & Inglis, Robert, 2018. "Performance management systems' stability: Unfolding the human factor – A case from the Italian public sector," The British Accounting Review, Elsevier, vol. 50(3), pages 324-339.
10. Laurence Ferry & Noel Hyndman & Mariannunziata Liguori & Henry Midgley, 2025. "Public Accountability in an Unpredictable World: Tales of the Unexpected," Abacus, Accounting Foundation, University of Sydney, vol. 61(1), pages 1-22, March.
11. Weetman, Pauline, 2018. "Financial reporting in Europe: Prospects for research," European Management Journal, Elsevier, vol. 36(2), pages 153-160.
12. Gilbert, Christine, 2022. "The audit of public debt: Auditing as a device for political resistance in a neoliberal era," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 85(C).
13. Heald, David & Steel, David, 2018. "The governance of public bodies in times of austerity," The British Accounting Review, Elsevier, vol. 50(2), pages 149-160.
14. Juan Alejandro Gallegos Mardones & Jorge Andrés Moraga Palacios, 2023. "Chilean Universities and Universal Gratuity: Suggestions for a Model to Evaluate the Effects on Financial Vulnerability," Sustainability, MDPI, vol. 15(13), pages 1-21, June.
15. Vollmer, Hendrik, 2019. "Accounting for tacit coordination: The passing of accounts and the broader case for accounting theory," Accounting, Organizations and Society, Elsevier, vol. 73(C), pages 15-34.
16. Hyndman, Noel & McKillop, Donal, 2018. "Public services and charities: Accounting, accountability and governance at a time of change," The British Accounting Review, Elsevier, vol. 50(2), pages 143-148.
17. Melissa Heil, 2023. "The politics of owing: Accounting, water disconnection, and austerity urbanism in Detroit," Environment and Planning C, , vol. 41(3), pages 485-503, May.
18. Gareth Bryant & Ben Spies-Butcher, 2020. "Bringing finance inside the state: How income-contingent loans blur the boundaries between debt and tax," Environment and Planning A, , vol. 52(1), pages 111-129, February.
19. Liguori, Mariannunziata & Steccolini, Ileana, 2018. "The power of language in legitimating public-sector reforms: When politicians “talk” accounting," The British Accounting Review, Elsevier, vol. 50(2), pages 161-173.
20. Mouhcine Tallaki & Enrico Bracci, 2020. "Risk Perception, Accounting, and Resilience in Public Sector Organizations: A Case Study Analysis," JRFM, MDPI, vol. 14(1), pages 1-13, December.
21. Davide Eltrudis & Patrizio Monfardini, 2020. "Are Central Government Rules Okay? Assessing the Hidden Costs of Centralised Discipline for Municipal Borrowing," Sustainability, MDPI, vol. 12(23), pages 1-14, November.
22. Gabriele Palozzi & Sandro Brunelli & Camilla Falivena, 2018. "Higher Sustainability and Lower Opportunistic Behaviour in Healthcare: A New Framework for Performing Hospital-Based Health Technology Assessment," Sustainability, MDPI, vol. 10(10), pages 1-19, October.
23. Pazzi, Silvia & Svetlova, Ekaterina, 2023. "NGOs, public accountability, and critical accounting education: Making data speak," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 92(C).
24. Li, Jackie Zhanbiao & Li, Xin & Ting, Qianhui & Lao, Yingqian, 2026. "Historical roots of human-centered auditing centrism in China (c. 21st century BCE–present): a path dependence analysis," Journal of Contemporary Accounting and Economics, Elsevier, vol. 22(2).
25. Stefano Landi & Salvatore Russo, 2019. "Co-production as an interpretative framework in the creation of value in public services," Working Papers 01, Venice School of Management - Department of Management, Università Ca' Foscari Venezia.
26. Barzelay, Michael & Seabra, Sérgio N., 2026. "From audit to prosecution: institutional collaboration as a solution to closing the expectations gap in decentralized governance," LSE Research Online Documents on Economics 138729, London School of Economics and Political Science, LSE Library.