Printed from https://ideas.repec.org/s/taf/pubmmg3.html
Content
August 2021, Volume 41, Issue 6
- 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 - 14-16 Debate: Governance networks for public service delivery—panacea or puzzle?
by Shabana Naveed & Yaamina Salman - 17-26 New methodology for calculating cost-efficiency of different ways of voting: is internet voting cheaper?
by Robert Krimmer & David Duenas-Cid & Iuliia Krivonosova - 27-35 Moving from talk to action: Implementing austerity-driven change
by Tom Overmans - 36-45 Accountability for performance in English and Scottish fire and rescue services from 2010 to 2016
by Lynda Taylor & Kirsten Greenhalgh & Peter Murphy - 46-54 Public service motivation and public sector employment preference: Comparing Italian and British students
by Alessandro Hinna & Fabian Homberg & Danila Scarozza & Valentina Verdini - 55-64 The accountable governance of provincial governments of a Pacific island country
by Alistair Brown - 65-68 New development: Running elections during a pandemic
by Toby S. James - 69-72 New development: COVID-19 as an accelerator of digital transformation in public service delivery
by Deborah Agostino & Michela Arnaboldi & Melisa Diaz Lema - 73-76 New development: Administrative accountability and early responses during public health crises—lessons from Covid-19 in China
by Xiaohu Wang & Hanyu Xiao & Bo Yan & Jingyuan Xu - 77-80 New development: Managing the Covid-19 pandemic—from a hospital-centred model of care to a community co-production approach
by Denita Cepiku & Filippo Giordano & Tony Bovaird & Elke Loeffler - 81-84 New development: Commercialization of the English National Health Service: a necessity in times of financial austerity?
by Mark Exworthy & Sarah Lafond
November 2020, Volume 40, Issue 8
- 541-545 Editorial: An agenda for civil service change
by Lord Michael Bichard - 546-549 Debate: How to adapt the civil service for an uncertain future
by Lord David Blunkett - 549-551 Debate: The developed civil servant—providing agility and stability at the same time
by Wolfgang Drechsler & Rainer Kattel - 551-552 Debate: What do ministers expect of civil servants?
by Alexander Downer AC - 553-554 Debate: The future civil servant
by Rob Whiteman - 554-555 Debate: Motivating civil servants—insights from self-determination theory
by Berend van der Kolk - 555-557 Debate: The British civil service—contextualizing development challenges
by Robert Pyper - 557-558 Debate: The second management revolution rumbles on …
by Trevor Smith - 559-568 Organizational culture and career development in the British civil service
by Neil Reeder - 569-578 ‘It’s every breath we take here’: Political astuteness and ethics in civil service leadership development
by Jean Hartley & Stella Manzie - 579-588 Making sense of New Zealand’s ‘spirit of service’: social identity and the civil service
by Rodney James Scott & Michael Macaulay - 589-596 Developing public servants for the future
by Catherine Farrell & Jo Hicks - 597-606 Developing capacity within the British civil service: the case of the Stabilisation Unit
by John Connolly & Robert Pyper - 607-610 New development: Eloquent silence—civil service career development in the EU financial assistance programmes conditionality
by Ramon Xifré - 611-614 New development: Competency assessment system and practice in government—the South Korean experience
by Pan Suk Kim - 615-618 New development: Scarcity, policy gambles, and ‘one-shot bias’—training civil servants to speak truth to power
by Thomas Elston & Gwyn Bevan
October 2020, Volume 40, Issue 7
- 487-488 Theme: Governmental accounting and public financial management reforms in Latin AmericaGuest editors: Mauricio Gómez-Villegas and Andreas Bergmann
by Mauricio Gómez-Villegas & Andreas Bergmann - 489-498 IPSAS in Latin America: innovation, isomorphism or rhetoric?
by Mauricio Gómez-Villegas & Isabel Brusca & Andreas Bergmann - 499-508 Legitimating the standard-setter of public sector accounting reforms
by André Carlos Busanelli de Aquino & André Feliciano Lino & Ricardo Lopes Cardoso & Giuseppe Grossi - 509-518 Deadlines and software: disentangling local government accounting reforms in Brazil
by Ricardo Rocha de Azevedo & André Carlos Busanelli de Aquino & Fabricio Ramos Neves & Cleia Maria da Silva - 519-522 New development: Integration of budget and governmental accounting in Mexican states
by Laura Sour - 523-526 New development: Budgetary accounting in Colombia—arguments for a much-needed reform
by Andrés Camilo Santos Ospina - 527-530 New development: Governmental accounting reforms in Latin America. The case of the municipality of Medellín, Colombia
by Carmen Alejandra Ocampo-Salazar - 531-534 New development: Importance of accounts receivable in Colombian state entities and their impact on the preparation of financial information
by Martha Liliana Arias Bello - 535-539 New development: Accounting recognition of public infrastructure—applying a practical control criterion approach
by Verónica Ruz Farías
July 2020, Volume 40, Issue 6
- 421-422 Theme: Equality in an uncertain public sector Guest editor: Sarah Cooper
by Sarah Cooper - 422-423 Debate: A truly national NHS? Inclusivity in healthcare
by Baroness Barker - 423-425 Debate: LGBTQ rights in public services—a battle won?
by Peter Matthews - 426-436 The role of inclusive work environment practices in promoting LGBT employee job satisfaction and commitment
by Hyunkang Hur - 437-445 Fulfilling its promise? Strategic public procurement and the impact of equality considerations on employers’ behaviour in Scotland
by E. K. Sarter & Emily Thomson - 446-456 Participatory budgeting, community engagement and impact on public services in Scotland
by Angela O’Hagan & Claire MacRae & Clementine Hill O’Connor & Paul Teedon - 457-467 Understanding issue salience, social inequality and the (non) appointment of UK public inquiries: a new research agenda
by Owen Thomas & Sarah Cooper - 468-470 Debate: PMM Live! 2019 on developing civil servants—a commentary
by Jane Broadbent - 471-472 Debate: Should there be rules governing social media use for accountability in the public sector?
by Davide Giacomini - 473-474 Debate: Failing to learn? The impact of new public management on public service innovation
by Karen Johnston - 475-482 Operationalization of Ghana’s civil service code of conduct
by Franklin Akosa & Emmanuel Yeboah-Assiamah & Bossman E. Asare & Kwame Asamoah & Akua Pokua Essah-Koli & Paiman Ahmad - 483-485 New development: ‘Healing at a distance’—telemedicine and COVID-19
by Higor Leite & Ian R. Hodgkinson & Thorsten Gruber
July 2020, Volume 40, Issue 5
- 343-348 Editorial: The dynamics of the fight against fraud and bribery—reflections on core issues in this PMM theme
by Alan Doig & Michael Levi - 349-359 Implementing a divergent response? The UK approach to bribery in international and domestic contexts
by Nicholas Lord & Alan Doig & Michael Levi & Karin van Wingerde & Katie Benson - 360-368 Tracking the international proceeds of corruption and the challenges of national boundaries and national agencies: the UK example
by Jackie Harvey - 369-379 Understanding the police response to fraud: the challenges in configuring a response to a low-priority crime on the rise
by Michael Skidmore & Janice Goldstraw-White & Martin Gill - 380-389 Forensic accounting services in English local government and the counter-fraud agenda
by Mohd Hadafi Sahdan & Christopher J. Cowton & Julie E. Drake - 390-396 Councillor ethics: a review of the Committee on Standards In Public Life’s ‘Local Government Ethical Standards’
by Jonathan Rose & Colin Copus - 397-406 When opportunity knocks: mobilizing capabilities on serious organized economic crime
by Kenneth Murray - 407-414 For fraud, look under ‘serious and organized crime’
by Simon Avery - 415-419 New development: Estate agents’ perspectives of anti-money laundering compliance—four key issues in the UK property market
by Ilaria Zavoli & Colin King
May 2020, Volume 40, Issue 4
- 255-259 Editorial
by Bert George & Anne Drumaux & Paul Joyce & Francesco Longo - 260-261 Debate: Strategic planning after the governance revolution
by Erik Hans Klijn & Joop Koppenjan - 262-264 Debate: The learning organization—a key construct linking strategic planning and strategic management
by Marco Kools & Bert George - 265-275 How do medical managers strategize? A strategy-as-practice perspective
by Christos Begkos & Sue Llewellyn & Kieran Walshe - 276-284 Alignment of strategy and structure in local government
by Dag Ingvar Jacobsen & Åge Johnsen - 285-293 The implementation of a strategic state in a small country setting—the case of the ‘Scottish Approach’
by Ian C. Elliott - 294-298 New development: Implementing and evaluating government strategic plans—the Europe 2020 Strategy
by Anne Drumaux & Paul Joyce - 299-303 New development: Between politics and strategic planning—the management of government priorities in Lithuania
by Vitalis Nakrošis & Jurgita Šiugždinienė & Inga Antanaitė - 304-306 Debate: Is ‘being alive’ a recognition or a measurement criterion? A response to Heintges and Waldbauer (2019)
by Rhoda Brown & Sheila Ellwood - 307-315 Understanding the institutional challenges and impacts of higher education reforms in Indonesia
by Harun Harun & Setiyani Wardhaningtyas & Habib Zaman Khan & Yi An & Rahma Masdar - 316-325 Leading for collaborative public service innovation
by Joan Munro - 326-329 New development: A new principle—the higher the position, the broader the view
by Pan Suk Kim - 330-334 New development: The unknown world of transnational organizations in Europe—challenges for accountability
by Thomas Schillemans & Gijs Kremers - 335-341 New development: Solving an extremely hazardous problem. Disposing of toxic waste from Britain’s nuclear industry and nascent public engagement
by Barry Pemberton & Wilson Ng
April 2020, Volume 40, Issue 3
- 179-182 Theme: Futures in social investment? Learning from the emerging policy and practice of Social Impact Bonds (SIBs)
by Rob Wilson & Alec Fraser & Jonathan Kimmitt & Stefanie Tan & Neil McHugh & Toby Lowe & Mildred Warner & Susan Baines & Eleanor Carter - 183-185 Debate: Would a Social Impact Bond by any other name smell as sweet? Stretching the model and why it might matter
by Eleanor Carter - 185-188 Debate: The cost of SIBs
by Toby Lowe - 188-189 Debate: Do SIBs make markets in the welfare system? Should they? For whom?
by Mildred E. Warner - 190-192 Debate: How do Social Impact Bonds economize social policy?
by Meghan Joy & John Shields - 192-194 Debate: Comparing the progress of social impact investment in welfare states—a problem of supply or demand?
by Volker Then & Tobias Schmidt - 195-204 Backing what works? Social Impact Bonds and evidence-informed policy and practice
by Alec Fraser & Stefanie Tan & Annette Boaz & Nicholas Mays - 205-212 Public–private partnerships in Social Impact Bonds: facilitating competition or hindering transparency?
by Debra Hevenstone & Matthias von Bergen - 213-224 Data for outcome payments or information for care? A sociotechnical analysis of the management information system in the implementation of a social impact bond
by David Jamieson & Rob Wilson & Mike Martin & Toby Lowe & Jonathan Kimmitt & Jane Gibbon & Max French - 225-236 Attracting investors for public health programmes with Social Impact Bonds
by Elaine de Gruyter & Dennis Petrie & Nicole Black & Philip Gharghori - 237-246 Everybody wins? A discourse analysis of competing stakeholder expectations in Social Impact Bonds
by Jarrod Ormiston & Michael Moran & Erin I. Castellas & Emma Tomkinson - 247-249 New development: The application of incomplete contract theory to documenting Social Impact Bonds
by Deborah Burand - 250-254 New development: Complexity and rhetoric in social impact investment
by Ali Mollinger-Sahba & Paul Flatau & Daniel Schepis & Sharon Purchase
February 2020, Volume 40, Issue 2
- 85-86 Editorial
by Andreas Bergmann - 87-88 Debate: Putting down roots—combined authorities and local engagement
by Mark Sandford - 89-90 Debate: The transparency–accountability relationship depends on the context and the issues at stake
by Vincent Mabillard & Raphaël Zumofen - 91-101 Privatizing the blame game: corporate reputation in the outsourced state
by Stephen Greasley - 102-112 Blurred lines: exploring internal auditor involvement in the local authority risk management function
by Siobhan White & Stephen Bailey & Darinka Asenova - 113-121 Linking municipal Best Value and market performance: the Portuguese experience
by Orlando Lima Rua & Helena Alves - 122-130 Is political competition a driver of financial performance adjustments? An examination of Swedish municipalities
by Pierre Donatella - 131-139 The factors causing delays in public procurement: the Czech Republic versus the UK
by Michal Plaček & František Ochrana & Martin Schmidt & Juraj Nemec & Milan Půček - 140-148 Government spending and sustainable economic growth: based on first- and second-level COFOG data
by Seong-ho Jeong & Youngjae Lee & Sung Hoon Kang - 149-159 How do network characteristics influence network managers’ choice of strategies?
by Erik Hans Klijn & Ingmar van Meerkerk & Jurian Edelenbos - 160-163 New development: IPSAS adoption, from G20 countries to village governments in developing countries
by Imam Mujahidin Fahmid & Harun Harun & Peter Graham & David Carter & Sultan Suhab & Yi An & Xiaosong Zheng & Mirah Midadan Fahmid - 164-169 New development: Public support of bond-based infrastructure finance: the EU 2020 PBI
by Sylvia Richter & Andreas Horsch - 170-173 New development: Myth or reality? The public sector’s growing appetite to procure from the third sector
by Luke Howells & Scott Parfitt & Steve Robinson & E. K. Sarter - 174-177 New development: Our hate–love relationship with publication metrics
by Jan van Helden & Daniela Argento
January 2020, Volume 40, Issue 1
- 1-2 Editorial: 2020—a clear vision for Public Money & Management
by Andrew Massey - 3-4 Debate: Researching directly elected mayors—key questions to address
by Robin Hambleton - 5-7 Debate: The practical relevance of public sector accounting research; time to take a stand—A response to van Helden
by Basil Tucker & Laurence Ferry & Ileana Steccolini & Iris Saliterer - 8-10 Debate: If citizen participation is so important, why has it not been achieved?
by Kirsty Strokosch & Stephen P. Osborne - 11-13 Debate: Managing emotional labour in the public sector
by Adina Dudau & Yvonne Brunetto - 14-20 Leading the combined authorities in England: a new future for elected mayors?
by John Fenwick & Lorraine Johnston - 21-30 Strategies as a basis for the development of hospital assets
by Bernhard Eicher & Reto Steiner - 31-41 The shattered glass ceiling and a narrowing gender pay gap in NHS foundation trusts: gender and salaries of chief executives
by Sheila Ellwood & Javier Garcia-Lacalle & Sonia Royo - 42-51 Externalization and politicization in policy advisory systems: a case study of contestable policy-making 2010–2015
by Patrick Diamond - 52-62 Risking innovation. Understanding risk and public service innovation—evidence from a four nation study
by Stephen Osborne & Taco Brandsen & Valentina Mele & Juraj Nemec & Marieke van Genugten & Sophie Flemig - 63-71 A case study of the financial benefits of a credit union’s homeless prevention scheme
by Bill Lee & Liam Carlisle - 72-80 Public service outsourcing: the implications of ‘known unknowns’ and ‘unknown unknowns’ for accountability and policy-making
by Peter Eckersley & Laurence Ferry - 81-84 New development: China seeks better capital investment and credit assessment
by James L. Chan & Quanshe Yang
November 2019, Volume 39, Issue 8
- 533-533 Editorial: Government accounting touching its boundaries
by Andreas Bergmann - 534-543 Drivers for the voluntary adoption of consolidated financial statements in local governments
by Serena Santis & Giuseppe Grossi & Marco Bisogno - 544-552 Implementing the International Public Sector Accounting Standards for consolidated financial statements: facilitators, benefits and challenges
by Patrícia Gomes & Isabel Brusca & Maria José Fernandes - 553-559 Citizens, technology and the NPM movement
by Irvine Lapsley & Federica Segato - 560-570 A theoretical basis for public sector accrual accounting research: current state and perspectives
by Andreas Bergmann & Sandro Fuchs & Christoph Schuler - 571-580 Sub-sovereign bond buyback: a way forward for debt-laden regions in austerity
by Davide Eltrudis & Stephen J. Bailey & Patrizio Monfardini - 581-589 Financing China’s unprecedented infrastructure boom: the evolution of capital structure from 1978 to 2015
by Jerry Zhirong Zhao & Guocan Su & Dan Li - 590-594 New development: The IPSASB project on accounting for social benefits—IPSAS 42
by Sebastian Heintges & Gillian Waldbauer - 595-598 New development: The practical relevance of public sector accounting research; time to take a stand
by Jan van Helden - 599-601 New development: Lessons and recommendations from South Korea’s experiences with integrated financial management information systems
by Seong-ho Jeong & Youngmin Oh
October 2019, Volume 39, Issue 7
- 455-457 Editorial: Innovation in public administration to leave no one behind
by Andrew Massey - 458-467 Walking the contractual tightrope: a transaction cost economics perspective on social impact bonds
by Clare FitzGerald & Eleanor Carter & Ruth Dixon & Mara Airoldi - 468-477 Measuring supreme audit institutions’ outcomes: current literature and future insights
by Elisa Bonollo - 478-485 Iraq’s budgetary practices post US invasion: a critical evaluation
by Yass AlKafaji & Hameed Shukur Mahmood - 486-493 Changing institutional logics: shifting to a new service model in the Finnish public sector
by Katja Aalto & Kirsi-Mari Kallio - 494-502 Reform or resist? The tale of two fiscal reforms in Spain after the crisis
by Yulia Kasperskaya & Ramon Xifré - 503-511 Assessing performance and value-creation capabilities in Lean healthcare: insights from a case study
by Federico Barnabè & Jacopo Guercini & Martina Di Perna - 512-520 Management control packages: a literature review and guidelines for public sector research
by Berend van der Kolk - 521-527 New development: Reviews of public sector performance—groundhog day?
by Pat Barrett - 528-531 New development: Alternative reporting formats: a panacea for accountability dilemmas?
by Francesca Manes-Rossi
August 2019, Volume 39, Issue 6
- 385-388 Editorial: Innovations in public sector financial and management accounting—for better or worse?
by Eugenio Caperchione & Sandra Cohen & Francesca Manes-Rossi & Isabel Brusca - 389-390 Debate: On the role of prudence in public sector accounting
by Peter Lorson & Ellen Haustein - 391-392 Debate: Accommodating the prudence principle in EPSAS design
by Helge C. Brixner & Martin Köhler