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Content
April 2020, Volume 40, Issue 3
- 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 - 393-400 Carry-overs or leftovers? Tackling year-end spend-downs at the central government level
by Sanja Korac & Birgit Moser & Paolo Rondo-Brovetto & Iris Saliterer - 401-408 Management accounting innovations for rationalizing the cost of services: The reassessment of cash and accrual accounting
by Margarita Labrador & Jorge Olmo - 409-417 Tweaking public sector reporting with integrated reporting (IR) concepts
by Josette Caruana & Ian Grech - 418-427 Assessing the effectiveness of fire prevention strategies
by Mark Taylor & Deb Appleton & Guy Keen & John Fielding - 428-435 Manipulation of profits in Italian publicly-funded healthcare trusts
by Salma Ibrahim & Emmanouil Noikokyris & Gianluca Fabiano & Giampiero Favato - 436-442 Transparency of the organization and activity of carbon funds
by Klaudia Jarno - 443-449 Outcome, process and support: analysing aspects of innovation in public sector organizations
by Johanna Nählinder & Anna Fogelberg Eriksson - 450-453 New development: Fiscal reform in South Korea: looking back and moving forward
by Seong-ho Jeong & Sung Hoon Kang
July 2019, Volume 39, Issue 5
- 317-319 Editorial: Information sharing—Easy to say … much harder to do than we want to believe!
by Rob Wilson & James Cornford & Sue Richardson & Sue Baines & J. Ramon Gil-Garcia & Stephen Curtis & Nicola Underdown - 320-321 Data trusts will not be the final word on data sharing, but they might help
by Jack Hardinges & Peter Wells - 322-324 Digital transformation—the silver bullet to public service improvement?
by Stephen Curtis - 325-326 Debate: Information sharing is dead—long live information sharing! Current challenges and looking ahead
by Rob Wilson - 327-335 Data-driven innovation in the social sector in Australasia—data ecosystems and interpretive communities
by Ian McLoughlin & Yolande McNicoll & James Cornford & Sally Davenport - 336-345 Competing institutional logics of information sharing in public services: Why we often seem to be talking at cross-purposes when we talk about information sharing
by James Cornford - 346-354 Cross-boundary information sharing in regulatory contexts: The case of financial markets
by Sora Park & J. Ramon Gil-Garcia & Theresa A. Pardo & Megan Sutherland & Andrew Roepe - 355-358 Improving public services by sharing the right information
by Stephen Curtis & John Edwards - 359-363 Information-sharing in health and social care: Lessons from a socio-technical initiative
by Tejal Shah & Louise Wilson & Nick Booth & Olly Butters & Joe McDonald & Kathryn Common & Mike Martin & Joel Minion & Paul Burton & Madeleine Murtagh - 364-368 The (im)possibilities of open data?
by David Jamieson & Rob Wilson & Mike Martin - 369-378 A critical review of the 2015 South Korean civil service pension reform
by Pan Suk Kim & Ji Yun Chun - 379-383 New development: Gender (responsive) budgeting—a reflection on critical issues and future challenges
by Ileana Steccolini
May 2019, Volume 39, Issue 4
- 229-232 How far have we come with co-production—and what’s next?
by Tony Bovaird & Sophie Flemig & Elke Loeffler & Stephen P. Osborne - 233-240 Facilitating co-production in public services: management implications from a systematic literature review
by Mariafrancesca Sicilia & Alessandro Sancino & Tina Nabatchi & Enrico Guarini - 241-252 Co-commissioning of public services and outcomes in the UK: Bringing co-production into the strategic commissioning cycle
by Elke Loeffler & Tony Bovaird - 253-261 Together we measure: Improving public service outcomes via the co-production of performance measurement
by Cherrie Yang & Deryl Northcott - 262-270 The missing link? Finance, public services, and co-production: The case of social impact bonds (SIBs)
by Eleonora Broccardo & Maria Mazzuca - 271-279 The New Civic Leadership: Place and the co-creation of public innovation
by Robin Hambleton - 280-289 From rules to collaborative practice: When regulatory mechanisms drive collective co-production
by André Feliciano Lino & André Carlos Busanelli de Aquino & Ricardo Rocha de Azevedo & Lívia Martinez Brumatti - 290-299 Co-design, evaluation and the Northern Ireland Innovation Lab
by Anna Whicher & Tom Crick - 300-309 Does citizen participation affect municipal performance? Electoral competition and fiscal performance in Japan
by Kohei Suzuki & Yousueng Han - 310-316 New development: What works now? Continuity and change in the use of evidence to improve public policy and service delivery
by Sandra Nutley & Annette Boaz & Huw Davies & Alec Fraser
April 2019, Volume 39, Issue 3
- 153-154 Editorial: Amending organizations to advance good governance and inclusiveness
by Andrew Massey - 155-165 Women in public policy and public administration?
by Karen Johnston - 166-174 The price of fear: Estimating the financial cost of bullying and harassment to the NHS in England
by Roger Kline & Duncan Lewis - 175-185 Usefulness of consolidated government accounts: A comparative study
by Danny S. L. Chow & Raili Pollanen & Rachel Baskerville & Caroline Aggestam-Pontoppidan & Ronald Day - 186-192 Tax avoidance in government-owned firms: Evidence from Italy
by Elisabetta Mafrolla - 193-200 Does the budget process matter for infrastructure spending? Capital budgeting in local government
by Il Hwan Chung - 201-208 Models of mandate in public audit: An examination of Australian jurisdictions
by Marco Bini - 209-215 Credit risk and bond pricing of local government in China
by Yang Zhiling & Ju Ronghua & Xu Yunxiao - 216-223 Engaging the economic facts and valuations underlying value for money in public procurement
by Anni Lindholm & Tuomas Korhonen & Teemu Laine & Petri Suomala - 224-227 New development: What is the meaning of philosophy for local government officers?
by Steven Parker
February 2019, Volume 39, Issue 2
- 75-76 Editorial: Improving global public financial management
by Andreas Bergmann - 77-85 Public service motivation and performance: The role of organizational identification
by Qing Miao & Nathan Eva & Alexander Newman & Gary Schwarz - 86-94 Examining the unintended outcomes of NPM reforms in Indonesia
by Harun Harun & Monir Mir & David Carter & Yi An - 95-103 Glocalization of accounting standards: Observations on neo-institutionalism of IPSAS
by Rachel Baskerville & Giuseppe Grossi - 104-112 Meeting Bougainville’s co-produced reporting expectations
by Alistair Brown - 113-122 IPSAS, ESA and the fiscal deficit—a question of calibration
by Josette Caruana & Louise Grima - 123-131 What is the impact of corruption on audit fees?
by Muhammad Nurul Houqe & Tony van Zijl & A. K. M. Waresul Karim & Andrew Mahoney - 132-138 Infrastructure endowment, financial constraints and willingness to engage in PPPs: The case of Poland
by Joanna Wegrzyn & Michal Gluszak & Agnieszka Telega - 139-147 Implementation of accrual accounting in Thailand’s central government
by Oraphan Nakmahachalasint & Kanogporn Narktabtee - 148-151 New development: Integrating risk management in management control systems—lessons for public sector managers
by Tarek Rana & Danture Wickramasinghe & Enrico Bracci
January 2019, Volume 39, Issue 1
- 1-1 Continuity and change
by The Editors - 2-4 Debate: A reply on fiscal decentralization
by Mark Sandford - 4-5 Debate: Alternative delivery models and corporatization in local government
by Richard Harrison - 5-8 Debate: Corporatization in local government— the need for a comparative and multi-disciplinary research approach
by Harald Torsteinsen - 9-17 Persistent public management reform: an egregore of liberal authoritarianism?
by Andrew Massey - 18-25 Performance indicators and democracy: citizens’ views on the purposes of government websites
by Jenny M. Lewis - 26-36 Should councils collaborate? Evaluating shared administration and tax services in English local government
by Ruth Dixon & Thomas Elston - 37-45 Public sector reform implications for performance measurement and risk management practice: insights from Australia
by Tarek Rana & Zahirul Hoque & Kerry Jacobs - 46-55 Uncovering the practices of evidence-informed policy-making
by Louise Shaxson - 56-63 Using Social Return on Investment (SROI) to measure project impact in local government
by Unggul Purwohedi & Bruce Gurd - 64-69 New development: China renews reform of central–local fiscal relations and provides for basic national public services
by James L. Chan - 70-73 New development: Determinants of financial performance in public organizations
by Stijn Goeminne & Bert George
November 2018, Volume 38, Issue 7
- 481-482 Debate: Corporatization as more than a recent crisis-driven development
by Bart Voorn & Sandra van Thiel & Marieke van Genugten - 483-492 Setting consolidated reporting standards for local government
by Isabel Brusca & Giuseppe Grossi & Francesca Manes-Rossi - 493-502 Investigation of current perspectives for NHS Wales sustainable development through procurement policies
by Christos I. Papanagnou & Natalia Shchaveleva - 503-510 Measuring public value: a conceptual and applied contribution to the debate
by Luca Papi & Michele Bigoni & Enrico Bracci & Enrico Deidda Gagliardo - 511-518 A comparison of debt measures in fiscal statistics and public sector financial statements
by Giovanna Dabbicco - 519-526 PFIs involving multiple public partners: a case study from the Italian healthcare sector
by Antonio Davide Barretta & Pasquale Ruggiero - 527-530 New development: Unified scores of governance capacity using a Bayesian latent variable analysis
by Ryung S. Kim & Minah Kang & Younhee Kim & Hwa-Young Lee - 531-534 New development: Breaking out or hanging on? Internal audit in government
by Thomas Schillemans & Mark van Twist & Martijn van der Steen & Ilsa de Jong - 535-538 New development: A new COFOG for South Korea
by Seong-ho Jeong - 539-542 New development: A new history of collective bargaining in South Korean governance
by Pan Suk Kim
September 2018, Volume 38, Issue 6
- 407-410 Editorial
by James L. Chan & Xiaohu Wang - 411-418 Twenty years of Hong Kong and Macao under Chinese rule: being absorbed under ‘one country, two systems’
by Wilson Wong & Hanyu Xiao - 419-426 The revolutions in China’s inter-governmental fiscal system
by Guang Zhang - 427-436 Central–provincial sharing of financial responsibilities for China's social safety-net
by Hong Yu & Li Wang & Zhirong Jerry Zhao - 437-444 Central–local collaboration in regulating food safety in China
by May Chu & Jianhua Wang - 445-452 Managing and financing metropolitan public services in China: experience of the Pearl River Delta region
by Baojian Xie & Lin Ye & Shao Zijie - 453-460 Review: Chinese public administration and finance—a call for a new theory, research and dialogue
by James L. Chan - 461-462 Debate: Fulton at 50—Whitehall still doesn't get it
by David Walker - 463-470 Managing employees in aged care: live the principles
by John Rodwell - 471-476 New development: Parliamentary ‘watchdogs’ taking a higher profile on government programme performance and accountability?
by Pat Barrett AO - 477-480 New development: Corporatization of local authorities in England in the wake of austerity 2010–2016
by Laurence Ferry & Rhys Andrews & Chris Skelcher & Piotr Wegorowski
July 2018, Volume 38, Issue 5
- 325-327 Editorial
by Suzana Grubnic & Ian Thomson & Georgios Georgakopolous - 328-330 Debate: Why is everyone except me wrong about climate change policy?
by Mark C. Freeman - 330-332 Debate: Too close for comfort? Regulation and governance of the UK’s nuclear industry and implications for inter-generational equity
by Barry Pemberton & Wilson Ng - 332-334 Debate: Integrated reporting and accounting for sustainable development across generations by universities
by Carol A. Adams - 335-344 Sustainable development in cities: collaborating to improve urban climate resilience and develop the business case for adaptation
by Peter Eckersley & Kit England & Laurence Ferry - 345-354 Sustainability accounting regulation in Spanish public sector organizations
by Carlos Larrinaga & Mercedes Luque-Vilchez & Rosa Fernández - 355-364 Accountability, maps and inter-generational equity: evaluating the Nigerian oil spill monitor
by Mercy Denedo & Ian Thomson & Akira Yonekura - 365-374 The potential of integrated reporting to enhance sustainability reporting in the public sector
by Monica Montecalvo & Federica Farneti & Charl de Villiers - 375-378 New development: Private finance over public good? Questioning the value of impact bonds
by Colin Dey & Jane Gibbon - 379-388 Review: Time machines, ethics and sustainable development: accounting for inter-generational equity in public sector organizations
by Ian Thomson & Suzana Grubnic & Georgios Georgakopolous - 389-391 Debate: Doing well by doing good: should it be compulsory?
by David Griggs & Liam Smith - 391-392 Debate: Impact measurement and social public procurement
by Irene Bengo - 393-402 Accounting for national waste data: a Southern Tasmania outsourcing perspective
by Heinrich Oosthuizen & Roger Willett & Trevor Wilmshurst & Belinda Williams - 403-406 New development: Decentralizing governance in England—transport's key role
by Tony Bolden & Reg Harman
June 2018, Volume 38, Issue 4
- 245-245 Editorial
by Lord Bichard - 246-247 Roadmap for charities
by Jill Pitkeathley - 247-250 The Charities SORP: an ‘engine’ for good?
by Noel Hyndman - 250-251 Charities—the future as our greatest adventure?
by Carolyn J. Cordery & Karen A. Smith - 251-254 Grasping the nettle—should charities pay for the Charity Commission?
by Andrew Hind - 255-256 Debate: Unravelling strategic planning effectiveness—what about strategic consensus?
by Sebastian Desmidt & Kenn Meyfroodt - 256-258 Debate: Output cost growth appropriation in the Norwegian Armed Forces
by Kjetil Hatlebakk Hove - 258-260 Debate: Mitigating defence output cost growth
by Edward G. Keating - 261-270 Planning and managing primary care services: lessons from the NHS in England
by Kath Checkland & Imelda McDermott & Anna Coleman & Lynsey Warwick-Giles & Donna Bramwell & Pauline Allen & Stephen Peckham - 271-280 Order in the courts: propagating a culture of efficiency within the Irish Court Services
by Dan Bumblauskas & Salil Kalghatgi - 281-288 Higher education and stakeholders’ donations: successful civic crowdfunding in an Italian university
by Nathalie Colasanti & Rocco Frondizi & Marco Meneguzzo - 289-296 Performance information use and severe cutback decisions during a period of fiscal crisis
by Junghack Kim & Craig S. Maher & Jooho Lee - 297-304 Public–private partnership meets corporate social responsibility—the case of H-JUMP school
by Sounman Hong & Taek Kyu Kim - 305-314 Fiscal severity and the choice of budget gap closing strategies
by Hai (David) Guo & Milena Neshkova - 315-318 New development: Regression-to-the-mean explains the otherwise puzzling coefficients in NHS England’s formula for funding CCGs
by Mervyn Stone - 319-319 Comment on Stone
by Noel Plumridge - 320-324 New development: Lean Thinking in smart cities
by Arie Herscovici
April 2018, Volume 38, Issue 3
- 161-161 Editorial: Public performance management—and the linkage to finance and accounting
by Andreas Bergmann - 162-163 Debate: Taming the monster— understanding hybrid organizations and governance
by Jarmo Vakkuri & Jan-Erik Johanson - 163-166 Debate: Brexit and local government in England—the challenges ahead
by Laurence Ferry & Peter Eckersley - 167-174 Performance management 40 years on: a review. Some key decisions and consequences
by Christopher Pollitt - 175-184 Devolution and federalism in England
by John Fenwick & Howard Elcock - 185-192 Examining the disclosures on the websites of English credit unions
by John A. Brierley & Bill Lee - 193-202 Translating sustainable and smart city strategies into performance measurement systems
by Sara Brorström & Daniela Argento & Giuseppe Grossi & Anna Thomasson & Roland Almqvist - 203-212 The importance of informal professional networks in developing a proactive organizational culture: a public value perspective
by Yvonne Brunetto & Matthew Xerri & Ben Farr-Wharton & Silvia Nelson - 213-222 The effects of institutional typologies on the performance of state-sponsored local government investment pools
by Julius A. Nukpezah - 223-232 Using contractual incentives in district nursing in the English NHS: results from a qualitative study
by Christina Petsoulas & Pauline Allen & Susan Horrocks & Katherine Pollard & Lorna Duncan & Emma Gibbard & Lesley Wye & Ruth McDonald & Jane Cook & Pete Husband - 234-243 Business models in the search for efficiency: the case of public financial intermediaries
by Martina Santandrea & Tommaso Agasisti & Marco Giorgino & Andrea S. Patrucco
February 2018, Volume 38, Issue 2
- 79-80 Editorial: Embracing the positives
by Andrew Massey - 80-82 Debate: Improving financial management and internal control in developing and transition economy countries within the European Union sphere of influence
by Noel Hepworth - 83-86 Debate: The Swiss model—a viable role model for a post-Brexit settlement?
by Michael Ambühl & Martin Gutmann & Daniela S. Scherer - 87-96 Implementation of EU initiatives on gender diversity and executive directors’ pay in municipally-owned enterprises in Germany and The Netherlands
by Ulf Papenfuß & Marieke van Genugten & Johan de Kruijf & Sandra van Thiel - 97-104 Moving the governance of shared service centres (SSCs) forward: juxtaposing agency theory and stewardship theory
by Jan Boon - 105-110 Efficiency, economy and effectiveness—but what about ethics? Supreme audit institutions at a critical juncture
by Louise Bringselius - 111-120 Accountability and worth: a study of New Zealand's tertiary education institutions
by Rodney Dormer - 121-130 ‘Passionate and professional’: reconciling logics in public service accounting
by Clare Butler & Kathryn Haynes - 131-138 Does austerity drive public service innovation? Evidence from shared senior management teams in local government
by Benedetta Bello & James Downe & Rhys Andrews & Steve Martin - 139-146 Complementary currencies: what role should they be playing in local and regional government?
by Alessandro Spano & John Martin - 147-156 Fraud: from national strategies to practice on the ground—a regional case study
by Alan Doig