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Content
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 - 500-514 Performance shall not live by results alone: organizational subcultures and perceived performance in public administration
by Giorgio Giacomelli & Marta Micacchi & Lorenza Micacchi - 515-522 Doctors in leadership roles: consequences for quality and safety
by Ian Kirkpatrick & Ali Altanlar & Gianluca Veronesi - 523-532 Collective institutional entrepreneurship for the EPSAS programme: The missing link
by Daniela Argento & Luca Bartocci & Daniele Natalizi - 533-542 Negotiating the budget for evidence-informed policy-making: insights from a UK government department
by Louise Shaxson & Rick Hood & Annette Boaz & Brian Head - 543-552 Spatial inequalities in charitable fundraising and income generation for NHS acute trusts in England
by John Mohan & David Clifford - 553-558 New development: Relational public services—reform and research agenda
by Rob Wilson & Max French & Hannah Hesselgreaves & Toby Lowe & Mark Smith - 559-564 New development: Public managers between a rock and a hard place—social-financial sustainability in local government
by Lotta-Maria Sinervo & Harri Laihonen
July 2024, Volume 44, Issue 5
- 339-340 Editorial: Remembering Alexei Navalny and struggles for good governance
by Karen Johnston - 341-342 Debate: Tackling the aged care workforce
by Katrina Radford & Ellie Meissner - 343-344 Debate: Technical developments and quality management
by Noel Hepworth - 345-346 Debate: The intricacies of cutback management during the Covid 19 pandemic
by James W. Douglas & Ringa Raudla - 347-348 Debate: The lack of public sector accounting education within universities and what is next
by Richard M. Baylis & Dennis De Widt & Lukas J. Helikum & Rachel Ashworth - 349-357 When innovation comes to town—the institutional logics driving change in municipalities
by Erica Eneqvist - 358-365 Eliminating the effects of external environmental factors to improve the analysis of local government financial condition: a study in Indonesia
by Irwan Taufiq Ritonga - 366-375 To manage or reserve accruals? Evidence from a balanced-budget requirement reform
by Pierre Donatella & Emmeli Runesson & Torbjörn Tagesson - 376-388 Accrual accounting in the public sector of emerging economies: Bibliometric analysis and future research
by Rui Salato & Patrícia Gomes & Carlos Ferreira - 389-398 Assessing the stakeholders’ responses in public discussions of IPSASB standards from a cultural perspective
by Fábio Albuquerque & Paula Gomes dos Santos & Eugênia Paiva da Penha & Daniel Silva - 399-406 The role of performance measurement and management systems in changing public organizations: An exploratory study
by Samuel Leite Castelo & Carlos F. Gomes - 407-417 Impact evaluation of the Brazilian Integrated Border Health System
by Caroline Krüger & Marlon Fernandes Rodrigues Alves & Clarisse Mendes Pinto Gomes Ferreira & Luiz Guilherme Dácar da Silva Scorzafave & Cláudia Souza Passador & Adriana Cristina Ferreira Caldana - 418-427 Antecedents of public managers’ collective implementation efficacy as they actualize new public services
by Hedva Vinarski-Peretz & Aviv Kidron - 428-437 The effect of contract- and network management on performance and innovation in infrastructure projects
by Erik Hans Klijn & Samantha Metselaar & Rianne Warsen
May 2024, Volume 44, Issue 4
- 277-280 Editorial: The commodification of the public good—who wins and who loses?
by Andrew Gray & Simon Roberts & Bruce Stafford & Jane Broadbent - 281-288 The effect of treating public services as commodities
by Paul Spicker - 289-297 The market doesn’t care
by Mary Corcoran & Kevin Albertson - 298-307 Commodification and healthcare in the third sector in England: from gift to commodity—and back?
by Rod Sheaff & Angela Ellis-Paine & Mark Exworthy & Rebecca Hardwick & Chris Q. Smith - 308-316 From commodification to entrepreneurialism: how commercial income is transforming the English NHS
by Mark Exworthy & Neil Lunt & Penelope Tuck & Rakesh Mistry - 317-325 Using a time conditions framework to explore the impact of government policies on the commodification of public goods and women’s defamilization risks
by Ruby C. M. Chau & Sam W. K. Yu - 326-334 Evaluating commodification and commodifying evaluation
by Bruce Stafford & Simon Roberts & Pauline Jas - 335-338 New development: The commodification of social security medical assessments—academic analysis and practitioner experience
by Richard Machin & Allan Reynolds
April 2024, Volume 44, Issue 3
- 179-179 Editorial: Managing expectations reduces disappointment
by Andreas Bergmann - 180-181 Debate: Can audit reduce information asymmetry? The case of English local government
by Ben Worthy - 182-184 Debate: The data threat to 2050 net zero—public administrations’ responsibility for the ‘data-scape’
by Thomas W. Jackson & Ian R. Hodgkinson - 185-186 Debate: Reporting pre-election polls: it is less about average Jane and Joe, and more about polarized Karen and Kevin
by Jurgen Willems & Kenn Meyfroodt - 187-195 The impact of International Public Sector Accounting Standards on economic policy uncertainty
by Reza Hesarzadeh & Parisa Saadat Behbahaninia - 196-207 Fiscal transparency practice, challenges, and possible solutions: lessons from Covid 19
by Hanyu Xiao & Xiaohu Wang - 208-215 Is water management really transparent? A comparative analysis of ESG reporting of Andalusian publicly-owned enterprises
by Javier Andrades & Domingo Martinez-Martinez & Jesús Herrera & Manuel Larran - 216-224 Who will benefit from extended budget participation? An empirical analysis of South Korean participatory budgeting practices
by HyungGun Park & Sungil Yoon & B. Shine Cho - 225-233 Informal practices and efficiency in public procurement
by Yuliya Rodionova & Juraj Nemec & Andrey Tkachenko & Andrei Yakovlev - 234-243 Approaches to co-creating successful public service innovations with citizens: A comparison of different governance traditions
by Stefanie Gesierich - 244-251 Implementing an hospital accreditation programme in a context of NPM reforms: Pressures and conflicting logics
by Ana Conceição & Célia Picoito & Maria Major - 252-258 Characterization and analysis of the supply network of the Brazilian national school feeding programme
by Denise Boito Pereira da Silva & João Luiz Passador - 259-266 Improving performance management in local government: Lessons from South Korea
by Young-Bin Seo & Yoon-Shik Lee - 267-270 New development: Clinicians in management—past, present, future?
by Justin Waring - 271-275 New development: From blanket coverage to patchwork quilt—rethinking organizational responses to fraud in the National Health Service in England
by Cerian Griffiths & Alan Doig & Jackie Harvey & Katie Benson & Nicholas Lord
February 2024, Volume 44, Issue 2
- 95-97 Editorial: Resilience and wellbeing—the persistent challenges for our emergency services
by Paresh Wankhade & Peter Murphy - 98-99 Debate: Lessons learned from the emergency services’ response to the Covid 19 pandemic
by Katarzyna Lakoma & Yu-Ling Liu-Smith - 100-107 The link between organizational support, wellbeing and engagement for emergency service employees: a comparative analysis
by Yvonne Brunetto & Matthew Xerri & Benjamin Farr-Wharton - 108-116 Crime, violence and stress in the emergency services work: military police in southern Brazil
by Silvia Azevedo Nelson & Daniel Moraes Pinheiro & Ana Paula Grillo Rodrigues & Matthew Xerri - 117-123 Developing resilience interventions for emergency service responders—a view from the field
by Ian Hesketh & Noreen Tehrani - 124-132 Personality, social support, stress, and coping in a sample of Canadian paramedics
by Joanna Lockhart & Stephen B. Perrott - 133-140 A tale of two trusts: case study analysis of bullying and negative behaviours in the UK ambulance service
by Constantine Manolchev & Duncan Lewis - 141-151 Exploring the wellbeing of ambulance staff using the ‘public value’ perspective: opportunities and challenges for research
by Geoffrey Heath & Paresh Wankhade & Peter Murphy - 152-153 Debate: Extending the literature on accounting information manipulation
by Ron Hodges - 154-155 Debate: Will AI affect the transparency and accountability of public sector accounting?
by Javier Cifuentes-Faura - 156-164 Contracting out social care services to for-profit and not-for-profit organizations in Italy: Social categorization and governance choices
by Manuela S. Macinati & Suzanne H. Young - 165-173 Public sector reform trajectories: A complexity-embracing perspective
by Walter Castelnovo & Maddalena Sorrentino - 174-177 New development: Government accounting reforms in southern Africa—lessons from Malawi
by Joseph Amazuwa Chirwa
January 2024, Volume 44, Issue 1
- 1-4 Editorial: Excellence and relevance rooted in policy and practice
by Andreas Bergmann & Karen Johnston - 5-6 Debate: Improving communication effectiveness or wasting taxpayers’ money? The use of social media influencers in public organizations
by Raphaël Zumofen & Vincent Mabillard - 7-8 Debate: Why the religious factor has been forgotten in PA studies? (And how to remedy it)
by Edoardo Ongaro & Michele Tantardini - 9-10 Debate: Managing social responsibilities in the public value university—A comment on George et al. (2023)
by Rhys Andrews - 11-12 Debate: US universities’ varied approaches to social responsibility
by John M. Bryson - 13-14 Debate: Reimagining strategic management of social responsibilities in US universities—A comment on George et al. (2023)
by Said Elbanna - 15-25 Strategic management of social responsibilities: a mixed methods study of US universities
by Bert George & Michael J. Worth & Sheela Pandey & Sanjay K. Pandey - 26-34 Management consultants and the social function of procurement
by Marty Bortz & David Brown & Svenja Keele & Hilary Manning - 35-43 Healthcare budgeting for cyclicality: Structured literature review of accounting, public administration and health management
by Ruth Gibbs & Michelle Carr & Mark Mulcahy & Don Walshe - 44-53 Gendering digital education: A role model for public management
by Claudia Arena & Simona Catuogno & Rosa Lombardi & Hannah Möltner - 54-61 The translation of Lean management: Prospects of a relational approach for successful practice
by Vincent van Loenen & Roel Schouteten & Max Visser & Ed Vosselman - 62-70 Heterogeneity when accounting standards are non-binding: Internal service charges in the Swiss cantons
by Nils Soguel & Nicola Mauri & Henrique Soares Pimenta - 71-79 Differential reporting in the public sector—financial reporting for small- and medium-sized entities
by Berit Adam & Jens Heiling - 80-84 New development: From social impact bonds to impact bonds—an outcomes-based framework
by Vincenzo Buffa & Maya Tira & Benjamin Le Pendeven - 85-89 New development: From aid to empowerment—making refugee policy more sustainable
by Michelle Richey & Jade Wendy Brooks - 90-93 New development: Improving accident compensation for public officials
by Pan Suk Kim
November 2023, Volume 43, Issue 8
- 769-770 Editorial: A decade of continuity, change and egregores
by Andrew Massey - 771-772 Debate: A new public enterprise?
by John Fenwick & Lorraine Johnston - 773-776 Debate: Data science challenges to financial information in the public sector
by Deborah Agostino & Enrico Bracci & Isabel Cruz & Susana Jorge & Ricardo Lopes Cardoso & Rui Lourenço - 777-778 Debate: Financial reporting for heritage in the public sector—the views of the IPSASB
by Bernhard Schatz & David Watkins - 779-780 Debate: Publish or perish? How legal regulations affect scholars’ publishing strategies and the spending of public funds by universities
by Magdalena Musiał-Karg & Łukasz Zamęcki & Joanna Rak - 781-782 Debate: Peer reviews at the crossroads—‘To AI or not to AI?’
by Mohammed Salah & Fadi Abdelfattah & Hussam Al Halbusi - 783-792 Transforming the supplementary table on pension liabilities (Table 29) into an actuarial balance sheet
by Anne M. Garvey & Juan Manuel Pérez-Salamero González & Manuel Ventura-Marco & Carlos Vidal-Meliá - 793-801 How far can mandatory requirements drive increased levels of disclosure?
by Javier Andrades & Maria Jose Muriel de los Reyes & Manuel Larrán Jorge - 802-810 Value-for-money and the small charity
by Carl Evans & Sarah-Louise Weller - 811-815 Rethinking the way a public university does business
by Nuttaneeya (Ann) Torugsa & Thitikom Puapansawat - 816-824 Policy control as an alternative approach to performance-based budgeting (PBB) to strengthen the link between policy and financial means
by Roderick Fitz Verploegh & Tjerk Budding & Mattheus Wassenaar - 825-832 Finding triggers for training transfer: evidence from the National Human Resource Development Institute in Korea
by Min Young Kim & Hyo Joo Lee - 833-840 Innovations in Indian public administration
by Sanjay Mitra - 841-848 Transportation and coproduction: looking for vulnerabilities to boost and enhance co-assessment
by Benjamin Y. Clark & Jeffrey L. Brudney - 849-857 The hurdle model: Analysing the influence of country characteristics on participation in IPSASB’s due process
by Anschi De Wolf & Johan Christiaens - 858-861 New development: The high cost of the free rider in public water services in developing and emerging economies
by Daniel A. Revollo-Fernández - 862-866 New development: Covid 19 and changes in public administration—what do we know to date?
by David Špaček & Marek Navrátil & Dagmar Špalková
October 2023, Volume 43, Issue 7
- 645-648 Editorial: A finger firmly on the pulse
by Josette Caruana & Sandra Cohen & Francesca Manes-Rossi & Marco Bisogno & Eugenio Caperchione - 649-658 The debate around EPSAS: a structured literature review for scholars and practitioners
by Vincenzo Sforza & Riccardo Cimini & Elisa Fanti - 659-668 Readability versus obfuscation to fight corruption: evidence from Italian local governments
by Luca Ferri & Francesca Manes-Rossi & Annamaria Zampella - 669-678 Are SDGs being translated into accounting terms? Evidence from European cities
by Sandra Cohen & Francesca Manes-Rossi & Isabel Brusca - 679-688 The effect of board gender diversity on financial and non-financial performance: evidence from Italian public universities
by Natalia Aversano & Giuseppe Nicolò & Diana Ferullo & Paolo Tartaglia Polcini - 689-698 Modelling public sector accounting on private sector practices: the perspectives of practitioners in Polish local government
by Magdalena Kowalczyk & Josette Caruana - 699-703 New development: The ethics of accounting information manipulation in the political arena
by Jan van Helden & Tjerk Budding & Enrico Guarini & Anna Francesca Pattaro - 704-708 New development: IPSAS-lite—Some reflections and a call for research
by Carolyn J. Cordery - 709-712 New development: Using counter accounting as a methodology in public accountability and management research
by Anne Stafford - 713-716 New development: The limits of business accounting in the public sector context—the case of concessionary leases and right-of-use assets in-kind
by Isabel Brusca - 717-719 Meeting report: Public accountability and democracy in times of crisis—the CIGAR Network 2023 conference
by Mari Kobayashi & Akira Omori - 720-721 Reflections on being CIGAR Executive Board Chair
by Susana Jorge - 722-724 Editorial: PMM CIGAR theme: Public sector accounting—educating for reform challenges
by Jens Heiling & Berit Adam & Susana Jorge & Sotirios Karatzimas - 725-726 Debate: Public sector accounting education and artificial intelligence
by Sandra Cohen & Francesca Manes Rossi & Isabel Brusca - 727-728 Debate: Integrating new perspectives in public sector accounting education (PSAE)
by Patrícia Gomes & Cláudia Teixeira & Graça Azevedo - 729-730 Debate: How to give university public sector accounting education the relevance it truly deserves
by Peter C. Lorson & Ellen Haustein - 731-740 Public sector accounting education: international trends and Italian curricula
by Elisabetta Pericolo & Paolo Fedele & Silvia Iacuzzi & Rubens Pauluzzo & Andrea Garlatti - 741-749 Education in public sector accounting at higher education institutions in Germany
by Christoph Reichard & Nicole Küchler-Stahn & John Siegel - 750-754 New development: New public management values and public sector accounting education in Australia—A ‘reflection-in-action’ perspective
by Zahirul Hoque - 755-761 New development: A prototype framework to assess the coverage of financial management topics in MPA/MPM programmes
by Camilla Falivena & Berit Adam & Sandro Brunelli & Jens Heiling & Sotirios Karatzimas - 762-768 New development: The role of education in public sector accounting reforms in emerging economies: a socio-material perspective
by Christoph Schuler & Giuseppe Grossi & Sandro Fuchs
August 2023, Volume 43, Issue 6
- 527-529 Editorial: Gender budgeting—Insights from contemporary experiences
by Giovanna Galizzi & Elina Meliou & Ileana Steccolini - 530-531 Debate: Austria and Germany—diametrically-opposed approaches to gender budgeting
by Birgit Moser-Plautz & Sanja Korac - 532-532 Debate: Can gender mainstreaming overcome the weaknesses of gender budgeting?
by Eva Elisabeth Wittbom & Anneli Irene Häyrén - 533-542 The institutionalization of gender budgeting and prospects for intersectional analysis
by Scott Brenton - 543-550 Gender responsive budgeting: The case of Croatia
by Ana Marija Sikirić Simčić & Davor Vašiček - 551-558 How to integrate gender budgeting in the public agenda: insights from an Italian local government
by Giovanna Galizzi & Gaia Bassani & Cristiana Cattaneo - 559-566 External control of gender budget implementation: Experience of the Audit Office of Andalusia
by Antonio Manuel López-Hernández & Laura Romero-Ramos & Jesús Mauricio Flórez-Parra & María Victoria López-Pérez - 567-575 Watching the neighbours: gender budgeting in Scotland and Wales
by Angela O’Hagan & Suzanna Nesom - 576-585 The institutional environment of gender budgeting: Learning from the Portuguese experience
by Susana Jorge & Lina Coelho & Liliana Pimentel - 586-589 Gender-responsive budgeting within the medium-term budgetary framework in Bangladesh
by Md. Sarwar Morshed & Seunghoo Lim - 590-591 Debate: Politicians and their vast post-service wealth
by B. Guy Peters & John P. Burns - 592-593 Debate: The narrowness of the concept of governance adopted by the Brazilian government and the role of the court of accounts
by Eduardo Grin - 594-601 The impact of healthcare board characteristics on NHS trust performance
by Doaa Aly & Muath Abdelqader & Tamer K. Darwish & Katarzyna Scott - 602-609 Impact of strategic management on the performance of public institutions: empirical evidence from development agencies
by Eniz Gökçeka & Abdullah Karakayab - 610-617 System of choice promotes ethnically-profiled elderly care and older migrants’ use of elderly care: Evidence from Sweden’s three largest cities
by Welat Songur - 618-626 Assessing public spending efficiency in South East European countries—a data envelopment analysis (DEA) approach
by Vesna Garvanlieva Andonova & Borce Trenovski - 627-634 Austerity and the use of performance information in the budget process
by Ringa Raudla & Sebastian Bur - 635-644 Unveiling the paradox of public administrations’ risk and crisis communication during Covid-19
by Sarah Russo & Pasquale Ruggiero & Riccardo Mussari
July 2023, Volume 43, Issue 5
- 383-385 Editorial: Walking the talk of managing emotional labour
by Adina Dudau & Yvonne Brunetto - 386-387 Debate: Accounting for emotions—the quest for authenticity
by Rebecca McCaffry & Susan Ní Chríodáin - 388-396 Content and process approach to the job demands-resources model of emotional labour: A conceptual model
by Ancy Gamage - 397-404 ‘While you’re there, can you just … ’ The emotional labour of role extending in public services
by Catherine Needham & Elizabeth Griffiths & Catherine Mangan - 405-414 The emotional burdens of public service: rules, trust, and emotional labour in emergency medical services
by Alexander C. Henderson & Erin L. Borry - 415-423 Leadership matters to the police: Managing emotional labour through authentic leadership
by Ben Farr-Wharton & Matthew Xerri & Chiara Saccon & Yvonne Brunetto - 424-426 New development: A ‘journey of personal and professional emotions’—emergency ambulance professionals during Covid-19
by Paresh Wankhade - 427-429 New development: Ethical dilemmas and emotional labour—what can we learn from the shared Covid-19 crisis?
by Barbara Allen & Michael Macaulay - 430-431 Debate: A public service fit for purpose
by Andrew Massey - 432-433 Debate: Management consultants and public management reforms
by Ringa Raudla & Matti Ylönen & Hanna Kuusela - 434-435 Debate: We need to be honest about the validity and purpose of business cases in public services
by Peter Eckersley & Charlotte Pell - 436-437 Debate: The fallacy of making non-financial resources into financial resources without concern for their context—A reply to Christiaens (2022)
by Paolo Ferri & Garry D. Carnegie & Shannon I. L. Sidaway - 438-446 Political control and audit fees: an empirical analysis of local state-owned enterprises in England
by Rhys Andrews & Laurence Ferry - 447-455 Land management innovation and sustainability in Victoria, Australia—a longitudinal view
by Leonie Newnham & Adela J. McMurray - 456-462 Implementing new funding and governance structures in Scottish schools: associated social risks
by Iniobong Enang & Stephen Bailey & Gillian Brydson & Darinka Asenova - 463-472 Levers of social services integration: performance management system and Lean-related management tools
by Line Moisan & Pierre-Luc Fournier & Denis Lagacé - 473-482 Reconciliation of budgeting and accounting
by Frans D. J. van Schaik - 483-492 Root influence on public sector audit committee effectiveness: revisiting methodological and theoretical research dimensions
by Philna Coetzee & Lourens Erasmus & Audrey Legodi & Mangakane Pududu & Shan Malan - 493-501 Does longer deliberation by the legislature increase the efficiency of the government budget?
by Bong Hwan Kim & Joong Gi Ahn & Hoyong Jung - 502-511 Empowering first-line managers as change leaders towards co-creation culture: the role of facilitated sensemaking
by Inga Narbutaité Aflaki & Magnus Lindh - 512-520 The effect of political budget cycle on local governments’ financial statements in a young democracy
by Fuad Rakhman & Shahrokh Saudagaran - 521-524 New development: Strategic planning in interesting times—From inter-crisis to intra-crisis responses
by Bishoy L. Zaki - 525-525 Correction
by The Editors
May 2023, Volume 43, Issue 4
- 289-289 Editorial: More complex approaches may increase the use of accounting information
by Andreas Bergmann - 290-292 Debate: ‘Hyper lean’ post managerialism: exploring the impact of the ‘Trojan Horse’ effect of Covid 19 in decimating resourcing of the public sector workforce
by Matt Xerri & Ben Farr Wharton & Yvonne Brunetto - 293-301 Government accounting literacy as an attribute of smart citizenship
by Sotirios Karatzimas - 302-310 Does financial sustainability affect local resident satisfaction? The case of the Victorian local government system
by Carolyn-Thi Thanh Dung Tran & Brian Dollery - 311-320 Forms of government and municipal financial performance
by Hakyeon Lee & Jinsol Park & J. S. Butler - 321-330 Moral licensing, identity and eco-leadership: Can public managers’ support for a green recovery be undermined?
by Aitor Marcos & Jose M. Barrutia & Patrick Hartmann - 331-339 Determinants of public transparency: A study in Brazilian local governments
by Juliano Francisco Baldissera & Denis Dall’Asta & Delci Grapegia Dal Vesco & Jorge Eduardo Scarpin & Clóvis Fiirst - 340-348 Catalysing innovation and digital transformation in combating the Covid-19 pandemic: Whole-of government collaborations in ICT, R&D, and business digitization in Singapore
by Celia Lee & Jong Min Lee & Yipeng Liu - 349-356 The consequences of the temporary employment of project managers for public innovation: An analysis of EU projects in Finland
by Isak Vento - 357-366 Leading co-creation for the green shift
by Hege Hofstad & Eva Sørensen & Jacob Torfing & Trond Vedeld - 367-369 Human-made disasters in a decentralized context: How Czech municipalities are dealing with the Ukrainian crisis
by Marie Jelínková & Vladislav Valentinov & Michal Plaček & Gabriela Vaceková - 370-373 New development: Implicit government debt in China—past, present and future
by Lan Bo & Lei Jiang & Fred C. J. Mear & Shengqiang Zhang