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Content
January 2026, Volume 46, Issue 1
- 1-2 Editorial: Anticipatory governance? Capacity for unintended policy outcomes
by Karen Johnston - 3-4 Debate: Thirty five years of public sector reform in Central Europe
by Michiel S. de Vries & Juraj Nemec - 5-7 Debate: Evidence-based AI risk assessment for public policy
by Thilo Stadelmann - 8-9 Debate: Beyond the transaction—Procurement as a tool for cross-sector AI governance
by Felix-Anselm van Lier - 10-12 Debate: Bridging technology and organization: a socio-technical checklist for AI readiness in the public sector
by Lisa Grandi & Davide Giacomini - 13-14 Debate: Navigating the hybrid realms—toward a new architecture of public policy
by Jarmo Vakkuri & Jan-Erik Johanson & Rómulo Pinheiro & Tero Erkkilä - 15-16 Debate: Response to ‘Studying the regulatory space of public sector audit—the historical turn’ and the need for local government accounting history
by Martin Quinn & Julie Bertz & Elaine Stewart - 17-19 Debate: Algorithmic bureaucracy in the age of AI—ChatGPT Gov, DeepSeek, and public administration
by Mohammed Salah & Alhamzah Malik & Fadi Abdelfattah - 20-22 Debate: Towards accountability in the village enterprise accounting system
by M. Zaenul Muttaqin & Hasnawi Haris & Rifdan & Herman & Andi Kasmawati - 23-31 Antagonism and ambivalence towards MPSAS adoption: a case of two Malaysian hybrid statutory bodies
by Zubir Azhar & K. Kishan - 32-42 Antecedents and use of cost accounting systems in Dutch executive agencies
by Jos Klink & Tjerk Budding - 43-54 Innovation as a robust response to crises in public healthcare organizations: Evidence from Italy
by Caterina Cavicchi & Anna Romiti & Emidia Vagnoni & Mario Del Vecchio - 55-65 Toward a ‘shared administration’ approach: Do local governments walk the talk?
by Walter Castelnovo & Maddalena Sorrentino & Nicola Basile - 66-76 Strengthening local asset management through an integrated policy ecosystem: The role of mid-level bureaucratic connectivity
by Syamsul Alam & Zulfiah Larisu & Muhammad Arsyad & Abdul Kadir & Taufik & Faturachman Alputra Sudirman - 77-88 Switching on and off the management accounting system in a public higher education institution
by Paulo Sanches & Susana Gago & Belen Fernandez-Feijoo - 89-98 Sustainable management of stress, work–life balance and well-being in the vocational education and training sector
by Adéle Bezuidenhout & Karen Johnston & Stephen Corbett & Dion van Zyl & Susana Pasamar - 99-111 Reading between the lines: An exploratory study on how graph distortions shape perceptions and use of performance information
by Sarah Mueller & Sanja Korac & Iris Saliterer - 112-123 The organizational change capability of public organizations: Concept and measurement
by Sven Vanhengel & Bert George & Geert Letens & Kurt Verweire - 124-129 New development: Redefining failure in English local government—Implications for research and practice
by Matt Dodd & Max French & Rob Wilson & Martin King - 130-135 New development: So close, yet so far? Challenging the cost-savings assumption in environmental impact bonds
by Maya Tira
November 2025, Volume 45, Issue 8
- 837-840 Editorial: Navigating non-linear reforms in public sector accounting, towards digitalization, sustainability and usability
by Marco Bisogno & Josette Caruana & André Lino & Susana Jorge & Gorana Roje - 841-843 Debate: Quo Vadis comparative research? The past and the future directions of comparative research
by Nives Botica Redmayne - 844-845 Debate: A more efficient bureaucracy through layoffs? Reflections on developments in the United States
by Alexander Kroll - 846-848 Debate: Dismantling the 20th Biennial CIGAR Conference in Athens into four pillars
by Sandra Cohen - 849-851 Debate: Reflections on the IPSASB SRS ED1—climate-related disclosures
by Sandra Cohen & Francesca Manes Rossi & Peter Lorson & Isabel Brusca & Eugenio Anessi-Pessina & Susana Jorge & Mariafrancesca Sicilia - 852-854 Debate: Reflections on the IPSASB’s Exposure Draft (ED) 92—Tangible Natural Resources
by Eugenio Anessi-Pessina & Mariafrancesca Sicilia & Susana Jorge & Isabel Brusca & Sandra Cohen - 855-866 Tools for accountability or politics? The USA’s state special revenue fund accounting and balances
by Jiseul Kim & Seeun Ryu & Yunseung Kim - 867-876 Understanding public sector accounting professionals’ intention to implement accrual accounting
by Maiara Sasso & Patrícia Siqueira Varela & Susana Jorge & Breno Gabriel da Silva - 877-887 Polish attitudes towards public sector financial reporting standards: national versus international
by Josette Caruana & Magdalena Kowalczyk - 888-898 Assessing the suitability of climate disclosure models for local governments
by Vicente Pina & Lourdes Torres & Lara Ripoll & Jaime García-Rayado & Natalia Arias - 899-904 New development: The paradox of ambitious intentions and poor outcomes of cutbacks on the government’s workforce
by Jan van Helden & Ringa Raudla & Wouter Van Dooren - 905-909 New development: From principles to practice—advancing accrual-based accounting and sustainability reporting in Latin America
by Patrícia Siqueira Varela & Ricardo Rocha de Azevedo - 910-913 New development: Use, users and usability of accounting information—current insights and research avenues
by Tjerk Budding - 914-918 New development: Do accounting and asset management at governments evolve together?
by Olga Kaganova & Mohamed Salah - 919-920 Report: The European Accounting Association’s Public Sector Accounting Committee (ΕΑΑ PSAC)—Taking stock of its first year of activities
by Sandra Cohen
October 2025, Volume 45, Issue 7
- 637-642 Editorial: Ensuring a sustainable world—building better systems for measuring, managing and reporting on the SDGs
by Francesca Manes Rossi & Patria De Lancer Julnes & Annamaria Zampella - 643-645 Debate: Popular reports lack standards—A path to also reporting on sustainability to citizens
by Peter C. Lorson & Ellen Haustein & Alicia Malin Schlünß - 646-648 Debate: From financials to societal wellbeing—expanding the scope of public sector climate reporting to advance the SDGs’ agenda
by Caterina Cavicchi & Emidia Vagnoni - 649-650 Debate: Giving credence to SDG reporting—the role of supreme audit institutions
by Carolyn Cordery - 651-653 Debate: Supreme audit institutions aiding governments to drive and steer sustainable development
by Jaakko Rönkkö & Mika Luhtala - 654-656 Debate: Embedding or expanding? Rethinking sustainability in public sector accounting education
by Jens Heiling & Sotirios Karatzimas - 657-658 Debate: Can state and local governments harness AI towards SDG realization?
by Alan R. Shark - 659-669 Are the SDGs embedded in university strategies and reporting practices? Analysing influencing factors
by Isabel Brusca & Jorge Olmo & Cristina Pérez-Espés - 670-678 Assurance of the sustainability report of municipally-owned entities
by Marco Bisogno & Alfonso Di Carlo & Giuseppe Iuliano & Gaetano Matonti - 679-691 Strategic public management for sustainable development: public value co-creation experiences
by Simone Cifolelli & Marco Berardi & Antonella Russo & Andrea Ziruolo - 692-700 The relationship between public service effectiveness and public value in local authorities
by Luca Papi & Giorgia Gobbo & Enrico Deidda Gagliardo & Enrico Bracci - 701-711 Integrating sustainability into local government strategy: a configurational analysis on the role of administrative capacity
by Nora Annesi & Giorgio Giacomelli & Patrizia Gragnani & Massimo Battaglia - 712-723 Overcoming ‘departmentalism’ to facilitate SDG achievement: evidence from Italian state universities
by Lucia Giovanelli & Federico Rotondo & Alberto Ezza - 724-734 SDGs and changes in Indonesia local government’s accounting indicators: lessons from a learning organization perspective
by Habib Muhammad Shahib & Yulianti Abbas - 735-743 Different sustainability endgames: Institutional logics in the performance management of local governments
by Elina Vikstedt & Mika Luhtala & Olga Welinder & Lotta-Maria Sinervo & Harri Laihonen - 744-752 Substantive versus symbolic paths in SDG disclosure via social media: evidence from Italian local governments
by Giuseppe Nicolò & Vitiana L’Abate & Nicola Raimo & Filippo Vitolla - 753-765 Digitalization and SDGs accounting: Evidence from the public healthcare sector
by Martina Pisarra & Marta Marsilio - 766-769 New development: A resilient framework for optimizing the Republic of Kosovo's sustainable development
by Haris Alibašić - 770-775 New development: Green budgeting—integrating environmental goals into the resource allocation process
by Birgit Moser-Plautz & Sanja Korac - 776-780 New development: Gender-responsive budgeting beyond institutionalization—challenges from the health sector
by Benedetta Siboni & Paola Canestrini & Giovanna Galizzi - 781-782 Debate: What exactly is systems leadership?
by Paul Cairney & Claire Toomey - 783-784 Debate: Scaling life sciences impact in the EU—Building sustainable management and public governance capacity
by Jurgen Willems & Thomas Crispeels - 785-787 Debate: AI as a framework for public service innovation
by Jianxiang Tan & Yanto Chandra - 788-798 Developing a model of circular economy engagement for public sector organizations
by Gary Walpole & Emily Bacon & Tegwen Malik & Nick Rich - 799-808 Budget transparency and fiscal soundness: Citizens’ political participation as a moderating factor
by Hoyong Jung & Bong Hwan Kim - 809-818 The impact of institutional pressure and resource provision on reforms for performance-based budgeting: empirical evidence from China
by Renxing He & Wensheng He & Shan Shen - 819-827 Navigating timeliness: Decoupling in corporate external reporting by Indonesian state-owned enterprises (SOEs)
by Ni Luh Sari Widhiyani & Putu Ery Setiawan & Komang Ayu Krisnadewi & Putu Agus Ardiana & Ni Made Seri Widiani & Ericha Aulya Pratama & Kadek Dwi Linda Yanthi - 828-836 The vicious circle of ambiguity: how governance deters digital transformation in municipal conglomerates
by Johan Magnusson & Tomas Lindroth & Nataliya Berbyuk Lindström & Jacob Torell
August 2025, Volume 45, Issue 6
- 535-537 Editorial: Whole of government accounting: the jury continues its deliberations
by Ciaran Connolly & Elaine Stewart - 538-539 Debate: The (in)completeness of Whole of Government Accounts in accounting for democracy—A UK experience
by Laurence Ferry & Henry Midgley - 540-542 Debate: Whole of government accounting for Ireland
by Joan Curry - 543-545 Debate: Two steps forward, one step back, on the way to effective public financial management
by Martin Wheatcroft - 546-547 Debate: UK Whole of Government Accounts—past, present and future
by Andrew Cartner - 548-549 Debate: Whole of Government accounts and British think tanks
by Tom Packer - 550-564 The under-realized potential usefulness of the UK Whole of Government Accounts
by Lynn Bradley & David Heald & Ron Hodges - 565-573 Preserving hopes in accounting reforms—the case of WGA
by Danny Chow & Christopher Humphrey & Jodie Moll - 574-581 More than a compliance exercise? The case of consolidated financial accounts in Swedish municipalities
by Pierre Donatella & Johanna Sylvander & Torbjörn Tagesson - 582-586 New development: Great expectations—whole of government accounting: An Australian perspective of its adoption, development and future use in the current environment
by Pat Barrett AO - 587-591 New development: Whole state accounting—Experiences of the state of Hesse
by Gerrit Rüdiger & Harald Bott - 592-596 Debate: Place-based public service ecosystems and the performance of local public services
by Stephen Osborne & Toshihiko Ishihara & Carmine Bianchi & Maria Cucciniello & Greta Nasi - 597-598 Debate: Auditing policy coherence—insights from the environmental audit community
by Vivi Niemenmaa - 599-601 Debate: A perilous fork in the road
by Hillary J. Knepper - 602-603 Debate: Will the UK's diversity initiatives mirror US rollbacks?
by Gillian Fawcett - 604-614 Co-creation for public innovation: The role of living labs and user-engagement methodologies
by David Gago & Luis Rubalcaba - 615-623 Enhancing accountability through integrated reporting in public higher education institutions: international evidence
by Guler Aras & Ozlem Kutlu Furtuna & Evrim Hacioglu Kazak - 624-633 Does the Civil Service Commission in Bangladesh map skills to align education, recruitment testing, and training?
by Gazi Mahabubul Alam & Romana Kader & Karima Bashir & Md. Mahfuzur Rahman & Nor Azni Binti Abdul Aziz - 634-636 New development: Real-time audit in the public sector—benefits, challenges and a roadmap
by Reena Kumari & Jagan Kumar Sur
July 2025, Volume 45, Issue 5
- 373-376 Editorial: The immoveable objects of desire
by Pasquale Ruggiero & Antonio Barretta & Roger Levy & Gyorgy Hajnal - 377-379 Debate: The spending (in)capacity of EU member states—a call for a micro-level approach in academic research on EU funds management
by Antonio D. Barretta & Pasquale Ruggiero - 380-382 Debate: Conditionality as a rule-of-law instrument—A perspective from Hungary
by György Hajnal - 383-390 Multi-level governance of grant programmes. The case of Cohesion and External Action in the European Union
by Antonio-Martín Porras-Gómez - 391-399 Local autonomy and the partnership principle: Collaborative governance in the European Social Fund in Sweden
by Vanja Carlsson & Dalia Mukhtar-Landgren & Mats Fred - 400-403 Organizational dilemmas of EU-funded policy development: the case of Estonian government task forces
by Külli Sarapuu & Mariliis Trei - 404-413 Performance management of European Structural and Investment Funds—The case of Slovakia
by Marek Radvanský & Ivan Lichner & Karol Frank - 414-423 Managing the impact of workplace trauma for Australian first responders: Harmonizing policy and practice
by Aglae Hernandez Grande & Fleur Sharafizad & Ben Farr-Wharton & Yvonne Brunetto & Matthew Richman - 424-434 NGO engagement in the creation of public service innovations: A configurational, explorative approach
by Stefanie Gesierich & Anne Jørgensen Nordli & Anthony Arundel - 435-446 Public sector readiness for value co-creation: the diffusion of a governance innovation
by Kenneth Nordberg & Inga Narbutaité Aflaki - 447-455 Sleepless for the family: The relationship between public employees’ family motivation and work stress
by Lin Han Yu & Jian An Zhong & Gary Schwarz & Qing Miao - 456-465 Top-down or bottom-up digital transformation? A comparison of institutional changes and outcomes
by Justine Marienfeldt & Liz Marla Wehmeier & Sabine Kuhlmann - 466-475 Hiding when you're not green: An empirical analysis on green public procurement
by Jordi Rosell & Michal Plaček & František Ochrana & Markéta Šumpíková - 476-486 Why has IPSAS been set as an agenda but not adopted in Myanmar?
by Thet Hnin San & Seunghoo Lim - 487-497 Risk and conditioning factors in the public internal control. Weaknesses in public management concerning the procurement of expenditure files
by Rosario Pérez-Morote & Humberto Nuno Rito Ribeiro & Javier Calleja-Lozano & Jesús Fernando Santos-Peñalver - 498-507 Value-led participatory design approach for improving public health clinic services
by Chai-Huei Sher & Tung-Jung Sung - 508-513 Public leadership meta-skills in the 2020s
by Marika Tammeaid - 514-522 New development: The ‘liberated method’—a transcendent public service innovation in polycrisis
by Mark Smith & Hannah Hesselgreaves & Ron Charlton & Rob Wilson - 523-527 New development: System diplomacy—an alternative to system leadership
by Catherine Needham & Nicola Gale & Justin Waring - 528-533 New development: Translating restorative practices into public sector organizations
by Malgorzata Ciesielska & Gill Danby & Nikki D’Souza
May 2025, Volume 45, Issue 4
- 275-275 Editorial: A changing world—Lively discussions are needed and welcome
by Andreas Bergmann - 276-276 Debate: Innovation—there is no alternative
by Michael Bichard - 277-278 Debate: What can academia contribute to public administration?
by Michael Sanders - 279-280 Debate: Which private sector management knowledges may be useful in current public sector management education programmes and why?
by Ewan Ferlie - 281-282 Debate: The Malaysian Madani narrative in reviving the tiger economy
by Zamzulaila Zakaria & Zarina Zakaria & Laurence Ferry - 283-284 Debate: Studying the regulatory space of public sector audit—the historical turn
by Laurence Ferry & Henry Midgley & Aileen Murphie - 285-286 Debate: English devolution and the elected mayor
by John Fenwick - 287-289 He who has the power holds the purse: unpacking the mechanisms of leveraging public funds. Lessons from Poland
by Magdalena Musiał-Karg & Fernando Casal Bértoa & Tomasz Gąsior - 290-290 Debate: Reflections on PMM Live! 2024
by Michael Bichard - 291-291 Debate: Not having an AI policy is a policy to use AI freely
by David Lyford-Tilley - 292-293 Debate: Unlocking AI’s potential for the public sector
by Ruth Kelly - 294-303 Constraints on achieving strong horizontal accountability in a public sector context—A case study of refugee resettlement in New Zealand
by Thuy Thi Thu Tran & Rodney Dormer & Carolyn Fowler - 304-313 Exploring value creation from an ecosystem perspective: A critical examination of social procurement policy
by Michael J. Roy & Anna Spiesova & Maeve Curtin & Roksolana Suchowerska & Jack Rendall & Kirsty Strokosch & Martin Loosemore & Jo Barraket - 314-326 Civic crowdfunding for local governments: Trends and perspectives from a bibliometric analysis
by Annarita Trotta & Francesco Rania & Lina Scalise & Eugenia Strano - 327-337 Bolstering resilience in a polycrisis scenario: A cross-country analysis on the role of IT
by Diletta Vito & Daniele Tammaro & Carlo Vermiglio & Vincenzo Zarone - 338-348 The grand bargain on local government debt: Evidence from China's intergovernmental relations
by Xuefeng Shao & Xinda Li - 349-359 Advancing the practice of public procurement performance measurement: a framework for conceptualizing efficiency and effectiveness
by Emily Boykin & Ryan J. Lofaro & Clifford McCue & Eric Prier - 360-368 Intensity and fragility of Czech participatory budgeting during the Covid 19 crisis
by Soňa Kukučková & Eduard Bakoš & Gabriela Samsonová - 369-372 New development: A strategic re-set—Sustaining public service well-being
by Adele Bezuidenhout
April 2025, Volume 45, Issue 3
- 183-188 Editorial: The role of accounting in ensuring financial and social sustainability during crises—a multi-actor perspective
by Giuseppe Grossi & Veronika Vakulenko - 189-190 Debate: Government support for businesses and new ventures during wartime—the road to recovery
by Oleksandra Tymoshenko & Massimo Sargiacomo - 191-192 Debate: Budgeting through ESG dimensions—Managing the impacts of the war in Ukraine
by Grygorii Kravchenko & Inna Tselinko - 193-194 Debate: The new role of international financial institutions in the era of continuous crises and the war in Ukraine
by Natalia Konovalenko & Veronika Vakulenko - 195-205 Emergency budgeting for resilience during the war. The case of Ukraine
by Yuliya Markuts & Fabiana Roberto - 206-216 Addressing complexity and planning for the uncertain: local finances in wartime Ukraine
by Veronika Vakulenko & Massimo Sargiacomo & Veronika Klymenko - 217-227 The emotive power of accounts during war time
by Valeriia Melnyk & Olga Iermolenko & Carolyn Cordery - 228-236 More than just numbers: Exploring the transformative role of accounting practices in the Black Sea Grain Initiative for mitigating human-made crises
by Ebru Tekin Bilbil & Cemil Eren Fırtın & Tom S. Karlsson - 237-246 Budgetary responses by the USA to support Ukraine during and after the war
by Philip Joyce & Olha Krupa - 247-255 Budgeting for the human-made disaster of war: US aid to Ukraine
by James W. Douglas & Justin Conrad & Joseph A. Frederick - 256-265 The role of accountability and transparency in government during disasters: the case of Ukraine–Russia war
by Javier Cifuentes-Faura - 266-269 New development: Every thorn counts—The Baltic response to uncertainty and war in Ukraine
by Peeter Peda - 270-274 New development: Supporting crisis budgeting in Ukraine—The role of the EU
by Sara Giovanna Mauro
February 2025, Volume 45, Issue 2
- 93-95 Editorial: Recruiting, training and retaining excellent public servants
by Andrew Massey - 96-97 Debate: Tackling the public sector workforce crisis
by Michael Bichard - 98-99 Debate: Let's abandon interviews
by Martin Stanley - 100-101 Debate: Fixing the foundations—the case for a UK college of public service leadership
by Sir Geoff Mulgan - 102-110 Following the mob? How diversity as dogma can damage public services
by Stuart Green - 111-118 Public aspects of public manager training, education and development
by Jean Hartley - 119-128 Educating a civil service that is fit for purpose: perceptions from UK stakeholders
by Ian C. Elliott & Karin A. Bottom & Russ Glennon & Karl O’Connor - 129-138 Scrutiny of ministerial ethics and standards of conduct in the UK: diluted accountability?
by Sean Kippin & Robert Pyper - 139-143 New development: Re-investigating the influence of China on the British civil service examination system
by Pan Suk Kim & Andrew Massey - 144-150 New development: Loyalty to principle or politics—The US civil service under attack … but is it justified?
by Jos C. N. Raadschelders & Hon Ronald P. Sanders - 151-156 New development: Public service innovation
by Lorraine Johnston & John Fenwick - 157-161 New development: Is Nolan enough? Why senior officers need to understand public values at the street-level perspective
by Steven Parker & Joyce Liddle - 162-166 New development: Addressing wicked policy problems through cross-government collaboration—Insights from the UK context
by Olga Siemers & Ileana Daniela Serban - 167-169 New development: Is it time for New Public Service Bargain?
by Karen Johnston - 170-177 New development: The implementation (gap) of senior civil service recruitment reform—a matter of organizational size?
by Francesco Vidè & Claudio Buongiorno Sottoriva & Raffaella Saporito - 178-181 New development: Picking a way through minefields—Leadership with political astuteness for senior police
by Jane Roberts & Jean Hartley
January 2025, Volume 45, Issue 1
- 1-2 Editorial: Relationalism and relativism of evidence
by Karen Johnston - 3-5 Debate: A relational agenda for changing public administration research and practice
by Koen P. R. Bartels & Dina von Heimburg & Gerald Jordan & Ottar Ness - 6-7 Debate: Beyond the New Public Management?
by John Clarke & Janet Newman - 8-9 Debate: The ‘transactional gaze’ and other lenses shaping and constraining the delivery of public services
by Joy MacKeith - 10-11 Debate: Trust and accountability—consequences for the quality of policy advice
by Matthew Collins - 12-21 Citizens’ e-participation in the digital world: empirical insights from Europe
by Giuseppe Iuliano & Beatriz Cuadrado-Ballesteros & Marco Bisogno - 22-33 Analysing cutback management strategies amidst the Covid 19 pandemic: Insights from Pennsylvania municipalities
by Theodore Arapis & Vaswati Chatterjee - 34-44 The capacities of local government in early response to Covid 19: Evidence from South Korea
by Kee Hoon Chung & DaEun Kim & Dong Chul Shim - 45-52 Are credit rating agencies users of government accounting information? Evidence from the sovereign rating process
by Claudio Columbano - 53-61 Negative effects on SMEs’ success rates when framework agreements are used in bidding for public contracts
by Daniel Arosa & Iván Arribas & José Vila - 62-71 Who is on the campus dance floor of sustainability reporting? The Spanish case
by Javier Garcia-Lacalle & Emilio Martin & Sonia Royo - 72-81 Managing the unmeasurable: Developing a new performance management framework for the voluntary sector
by Cathy Knowles - 82-86 New development: Radically reshaping PFM? A review of ‘Advice, Money, Results’
by Marc Robinson - 87-91 New development: Assessing the influence of Brazil's public governance narrowness on the Brazilian Army
by Karina Furtado Rodrigues & Carlos Eduardo Ribeiro Pacheco Filho
November 2024, Volume 44, Issue 8
- 651-654 Editorial: Public sector accounting current developments—insight, critique and transformative redefinitions
by Marco Bisogno & Eugenio Caperchione & Josette Caruana & Susana Jorge & Francesca Manes-Rossi - 655-656 Debate: Can we tell accounting when we see it?
by Sandra Cohen & Francesca Manes-Rossi - 657-659 Debate: Researching in challenging times—adapting and enhancing public sector accounting practices
by Marco Bisogno & Josette Caruana & Susana Jorge & André Lino & Gorana Roje - 660-669 Extinction of central and local government accounting education: Self-reinforcing institutional processes—a Norwegian warning
by Anatoli Bourmistrov & Brynjar Gilberg & Levi Gårseth-Nesbakk - 670-684 Lost in the maze? Public sector accounting and reporting—A structured literature review
by Julia-Isabelle Heise & Marius Gros - 685-695 Integrated reporting and its pluralistic perspective: promoting public value and accountability in public sector accounting?
by Andrea Garlatti & Silvia Iacuzzi & Irina Dokalskaya & Elisabetta Pericolo - 696-707 Sustainability reporting from the preparers’ perspective in locally-owned public enterprises
by Lourdes Torres & Lara Ripoll & Vicente Pina & Patricia Bachiller - 708-718 Measuring the use of financial information by politicians in local government
by Susana Jorge & Patrícia Gomes & Liliana Pimentel & Lara Baião & Sónia Nogueira - 719-722 New development: Income and gender equality, Spanish spending reviews and public values
by Yuliya Kasperskaya & Ramon Xifré - 723-726 New development: Assurance on public sector sustainability reporting—time to be proactive
by Isabel Brusca & Marco Bisogno & Sandra Cohen & Francesca Manes-Rossi - 727-732 New development: Rethinking public sector accounting systems by rediscovering their relational nature
by Carmela Barbera & Mariafrancesca Sicilia & Ileana Steccolini - 733-736 New development: Keeping up with accounting in society—public sector challenges
by Hendrik Vollmer & Jan van Helden & Ileana Steccolini
October 2024, Volume 44, Issue 7
- 565-569 Theme: Best and worst practices in local government corporatization—what practitioners and academics can learn from other countriesGuest editors: Rhys Andrews, Ulf Papenfuβ, Marieke van Genugten and Bart Voorn
by Rhys Andrews & Ulf Papenfuβ & Marieke van Genugten & Bart Voorn - 570-571 Debate: Main lessons from Local Authority-Owned Companies: A Good Practice Guide
by Joanne Pitt - 572-573 Debate: Board nominations of MOCs—Does politics come before expertise?
by Janne Ruohonen - 574-575 Debate: Accountability of municipally owned corporations—beyond principals and agents
by Karel Nieukoop - 576-585 Governance solutions for municipally owned companies: practical insights from England and Canada
by Stuart Green - 586-593 Municipally owned corporations in Sweden: A cautionary tale
by Andreas Bergh & Gissur Ó. Erlingsson - 594-603 Municipally owned corporations and autonomy in centralized states—A comparative analysis of Turkey and Israel
by Irmak Özer & Evrim Tan & Eran Razin & Anna Hazan - 604-607 New development: Local corporate governance and the German Public Corporate Governance-Model Code for international support
by Klaus-Michael Ahrend - 608-612 New development: How working from home influences the governance of municipally owned corporations and affects the public interest
by Kyra Aman & Tijs Boom - 613-614 Debate: Remote audit—navigating the pros and cons
by Reena Kumari - 615-616 Debate: An essential contribution - doctors in senior leadership
by Paul Evans & Kirsten Armit - 617-627 Implementing auditor-general annual recommendations in South African municipalities: A situational analysis
by Gerrit van der Waldt & David Fourie & Cornel Malan - 628-638 The impact of digital red tape on non-compliant behaviour: the moderating effect of infection risk
by Qing Miao & Hui Yin & Gary Schwarz & Jinhao Huang - 639-649 Social identity and IPSAS adoption: cross-national evidence
by Mustafa Elkasih Abdulkarim & Mohamed Ismail Umlai
August 2024, Volume 44, Issue 6
- 439-440 Editorial: Governments need liquidity and solvency requirements instead of failing strategic financial plans
by Andreas Bergmann - 441-442 Debate: Blood, Grenfell, Hillsborough, the Post Office and Windrush—the need for new public service codes
by Michael Bichard - 443-445 Debate: Whether and how public innovations create value
by Jean Hartley & Lars Fuglsang & Rolf Rønning & Karin Geuijen - 446-448 Debate: The future of artificial intelligence for the co-design and co-production of public services—what do we know and what do we need to know?
by Stephen Osborne & Greta Nasi - 449-461 Facilitating internal audit quality and improving the performance of medical clinics
by Malka Zisu & Natalie Shefer & Abraham Carmeli - 462-471 Political budget cycle and unfunded pension liabilities in states in the USA
by Ljubinka Andonoska & H. Daniel Xu - 472-483 Debt as a motivation for earnings management by Portuguese municipalities?
by Augusta Ferreira - 484-490 Dataspaces, public administration and collective rationality: opportunities and limits for data-driven policy-making
by Riccardo Nanni & Maurizio Napolitano - 491-499 For all seasons? Exploring the policy-context for co-creation
by Asbjørn Røiseland