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Editorial: Managing expectations reduces disappointment Public Money & Management (IF 3.04) Pub Date : 2024-03-18 Andreas Bergmann
Published in Public Money & Management (Vol. 44, No. 3, 2024)
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Who is on the campus dance floor of sustainability reporting? The Spanish case Public Money & Management (IF 3.04) Pub Date : 2024-03-18 Javier Garcia-Lacalle, Emilio Martin, Sonia Royo
In order to address the challenges of sustainable development, it is crucial for most universities to enhance their sustainability reporting (SR) practices. SR may help universities to enhance thei...
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Debate: The intricacies of cutback management during the Covid 19 pandemic Public Money & Management (IF 3.04) Pub Date : 2024-03-18 James W. Douglas, Ringa Raudla
Published in Public Money & Management (Ahead of Print, 2024)
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Debate: Board nominations of MOCs—Does politics come before expertise? Public Money & Management (IF 3.04) Pub Date : 2024-03-05 Janne Ruohonen
Published in Public Money & Management (Ahead of Print, 2024)
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Debate: Tackling the public sector workforce crisis Public Money & Management (IF 3.04) Pub Date : 2024-02-29 Michael Bichard
Published in Public Money & Management (Ahead of Print, 2024)
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New development: Every thorn counts—The Baltic response to uncertainty and war in Ukraine Public Money & Management (IF 3.04) Pub Date : 2024-02-29 Peeter Peda
This article reflects on relatively substantial military support delivered from the Baltic states to Ukraine. The observed patterns of government behaviour inform practitioners about the feasibilit...
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Debate: Technical developments and quality management Public Money & Management (IF 3.04) Pub Date : 2024-02-26 Noel Hepworth
Published in Public Money & Management (Ahead of Print, 2024)
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Negotiating the budget for evidence-informed policy-making: insights from a UK government department Public Money & Management (IF 3.04) Pub Date : 2024-02-13 Louise Shaxson, Rick Hood, Annette Boaz, Brian Head
Improving how evidence is used in policy formulation requires a better understanding of organizational processes inside government departments, for example budget management. Government departments...
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Negative effects on SMEs’ success rates when framework agreements are used in bidding for public contracts Public Money & Management (IF 3.04) Pub Date : 2024-02-13 Daniel Arosa, Iván Arribas, José Vila
This article presents a critical analysis of the impact of public procurement rules on small and medium enterprises (SMEs), specifically focusing on framework agreements within the EU. Addressing p...
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Following the mob? How diversity as dogma can damage public services Public Money & Management (IF 3.04) Pub Date : 2024-02-09 Stuart Green
The OECD working paper on ‘Leadership for a high performing civil service: Towards senior civil service systems in OECD countries’ states that diversity among public service leaders is a business i...
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Spatial inequalities in charitable fundraising and income generation for NHS acute trusts in England Public Money & Management (IF 3.04) Pub Date : 2024-02-09 John Mohan, David Clifford
This article presents novel analyses of the income sources of National Health Service (NHS) acute trusts in England. The results suggest that there are variations according to deprivation in the ex...
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Analysing cutback management strategies amidst the Covid 19 pandemic: Insights from Pennsylvania municipalities Public Money & Management (IF 3.04) Pub Date : 2024-01-30 Theodore Arapis, Vaswati Chatterjee
This study examines cutback strategies of Pennsylvania’s local governments during the Covid 19 pandemic, highlighting the importance of pandemic risk perceptions and managerial efficacy beliefs in ...
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Preserving hopes in accounting reforms—the case of WGA Public Money & Management (IF 3.04) Pub Date : 2024-01-31 Danny Chow, Christopher Humphrey, Jodie Moll
This article illuminates the longstanding challenges faced by Whole of Government Accounts (WGA) and how its frequently asserted significance rests more on its claimed potential than its demonstrab...
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Debate: Reporting pre-election polls: it is less about average Jane and Joe, and more about polarized Karen and Kevin Public Money & Management (IF 3.04) Pub Date : 2024-01-30 Jurgen Willems, Kenn Meyfroodt
Published in Public Money & Management (Vol. 44, No. 3, 2024)
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Social identity and IPSAS adoption: cross-national evidence Public Money & Management (IF 3.04) Pub Date : 2024-01-25 Mustafa Elkasih Abdulkarim, Mohamed Ismail Umlai
The authors explain why policy-makers and regulators in countries with diverse populations should be considering ways to encourage IPSAS adoption. A cross-country dataset of 106 countries was used ...
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Are credit rating agencies users of government accounting information? Evidence from the sovereign rating process Public Money & Management (IF 3.04) Pub Date : 2024-01-25 Claudio Columbano
Sovereign governments are regularly evaluated by credit rating agencies (CRAs) that perform an analysis of creditworthiness based on mostly public data. This article shows that the data used by CRA...
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Editorial: Resilience and wellbeing—the persistent challenges for our emergency services Public Money & Management (IF 3.04) Pub Date : 2024-01-25 Paresh Wankhade, Peter Murphy
Published in Public Money & Management (Vol. 44, No. 2, 2024)
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Debate: Lessons learned from the emergency services’ response to the Covid 19 pandemic Public Money & Management (IF 3.04) Pub Date : 2024-01-25 Katarzyna Lakoma, Yu-Ling Liu-Smith
Published in Public Money & Management (Vol. 44, No. 2, 2024)
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Debate: Will AI affect the transparency and accountability of public sector accounting? Public Money & Management (IF 3.04) Pub Date : 2024-01-25 Javier Cifuentes-Faura
Published in Public Money & Management (Vol. 44, No. 2, 2024)
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Debate: Extending the literature on accounting information manipulation Public Money & Management (IF 3.04) Pub Date : 2024-01-25 Ron Hodges
Published in Public Money & Management (Vol. 44, No. 2, 2024)
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New development: Government accounting reforms in southern Africa—lessons from Malawi Public Money & Management (IF 3.04) Pub Date : 2024-01-25 Joseph Amazuwa Chirwa
This article examines the impact of integrated financial management information systems (IFMIS) implementation and business process re-engineering (BPR) in developing economies. Implementing an IFM...
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Performance shall not live by results alone: organizational subcultures and perceived performance in public administration Public Money & Management (IF 3.04) Pub Date : 2024-01-18 Giorgio Giacomelli, Marta Micacchi, Lorenza Micacchi
Navigating the introduction of performance management systems in administrative contexts which are characterized by a top-down reform emphasis can be a major challenge for public managers. This art...
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Implementing auditor-general annual recommendations in South African municipalities: A situational analysis Public Money & Management (IF 3.04) Pub Date : 2024-01-18 Gerrit van der Waldt, David Fourie, Cornel Malan
The authors explain why municipal capacity should be significantly improved for the successful implementation of audit recommendations by the Auditor-General of South Africa (AGSA). Municipalities ...
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The impact of digital red tape on non-compliant behaviour: the moderating effect of infection risk Public Money & Management (IF 3.04) Pub Date : 2024-01-12 Qing Miao, Hui Yin, Gary Schwarz, Jinhao Huang
This article will be of value to the digital governance policy-makers and particularly to those suffering from digital red tape across the public sector. It identifies Covid 19 digital pandemic pre...
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From demand-side to supply-side regulation of government consultants: Recent trends in three OECD countries Public Money & Management (IF 3.04) Pub Date : 2024-01-12 Sahar Zaman, Michael Howlett, Andrea Migone
Both practitioners and academics now grapple with concerns raised in legislatures and the media surrounding the use of consultants in the public sector. Issues around declines in public service cap...
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More than a compliance exercise? The case of consolidated financial accounts in Swedish municipalities Public Money & Management (IF 3.04) Pub Date : 2024-01-12 Pierre Donatella, Johanna Sylvander, Torbjörn Tagesson
This study shows that consolidated financial accounts (CFAs) do not only appear to be useful from a municipal financial accounting perspective. For serious adopters, who change their behaviour and ...
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Dataspaces, public administration and collective rationality: opportunities and limits for data-driven policy-making Public Money & Management (IF 3.04) Pub Date : 2024-01-12 Riccardo Nanni, Maurizio Napolitano
To foster data-driven policy-making practices there is a need for capacity-building within the public administration (PA) to collect, access, manage and reuse data. This article draws from focus gr...
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Editorial: Excellence and relevance rooted in policy and practice Public Money & Management (IF 3.04) Pub Date : 2024-01-10 Andreas Bergmann (Editor in Chief), Karen Johnston (Deputy Editor)
Published in Public Money & Management (Vol. 44, No. 1, 2024)
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Debate: Why the religious factor has been forgotten in PA studies? (And how to remedy it) Public Money & Management (IF 3.04) Pub Date : 2024-01-10 Edoardo Ongaro, Michele Tantardini
Published in Public Money & Management (Vol. 44, No. 1, 2024)
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Debate: Reimagining strategic management of social responsibilities in US universities—A comment on George et al. (2023) Public Money & Management (IF 3.04) Pub Date : 2024-01-10 Said Elbanna
Published in Public Money & Management (Vol. 44, No. 1, 2024)
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Debate: Improving communication effectiveness or wasting taxpayers’ money? The use of social media influencers in public organizations Public Money & Management (IF 3.04) Pub Date : 2024-01-10 Raphaël Zumofen, Vincent Mabillard
Published in Public Money & Management (Vol. 44, No. 1, 2024)
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The under-realized potential usefulness of the UK Whole of Government Accounts Public Money & Management (IF 3.04) Pub Date : 2023-12-17 Lynn Bradley, David Heald, Ron Hodges
After 12 years of publication, the UK Whole of Government Accounts (WGA) is shown to be a qualified success. Compared with statistical accounting, the WGA delivers greater comprehensiveness (improv...
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Debate: Can audit reduce information asymmetry? The case of English local government Public Money & Management (IF 3.04) Pub Date : 2023-11-21 Ben Worthy
Published in Public Money & Management (Vol. 44, No. 3, 2024)
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Debate: The data threat to 2050 net zero—public administrations’ responsibility for the ‘data-scape’ Public Money & Management (IF 3.04) Pub Date : 2023-11-14 Thomas W. Jackson, Ian R. Hodgkinson
Published in Public Money & Management (Vol. 44, No. 3, 2024)
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Managing the unmeasurable: Developing a new performance management framework for the voluntary sector Public Money & Management (IF 3.04) Pub Date : 2023-11-07 Cathy Knowles
The concept of management control ‘as a package’ is explored within the context of five voluntary hospices in the UK, using a comprehensive framework, Simons’ levers of control. not applied widely ...
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Editorial: A decade of continuity, change and egregores Public Money & Management (IF 3.04) Pub Date : 2023-11-02 Andrew Massey
Published in Public Money & Management (Vol. 43, No. 8, 2023)
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Debate: Peer reviews at the crossroads—‘To AI or not to AI?’ Public Money & Management (IF 3.04) Pub Date : 2023-11-02 Mohammed Salah, Fadi Abdelfattah, Hussam Al Halbusi
Published in Public Money & Management (Vol. 43, No. 8, 2023)
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Municipally owned corporations in Sweden: A cautionary tale Public Money & Management (IF 3.04) Pub Date : 2023-10-26 Andreas Bergh, Gissur Ó. Erlingsson
Municipally owned corporations (MOCs) exist across the globe and have become increasingly common. They are motivated by the need for flexibility, a desire to cut costs and to increase efficiency. T...
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Municipally owned corporations and autonomy in centralized states—A comparative analysis of Turkey and Israel Public Money & Management (IF 3.04) Pub Date : 2023-10-26 Irmak Özer, Evrim Tan, Eran Razin, Anna Hazan
This article investigates the autonomy and control of municipally owned corporations (MOCs) in the context of two centralized states: Turkey and Israel. It identifies the strategic and operational ...
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New development: From blanket coverage to patchwork quilt—rethinking organizational responses to fraud in the National Health Service in England Public Money & Management (IF 3.04) Pub Date : 2023-10-26 Cerian Griffiths, Alan Doig, Jackie Harvey, Katie Benson, Nicholas Lord
This article will be of value to those working across the National Health Service (NHS) and particularly to those engaged in counter fraud activities across the public sector. As well as having nat...
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Facilitating internal audit quality and improving the performance of medical clinics Public Money & Management (IF 3.04) Pub Date : 2023-10-17 Malka Zisu, Natalie Shefer, Abraham Carmeli
This article advances a new form of leadership—audit leadership—for cultivating internal audit quality in medical clinics. Twehe authors document the power of audit leadership, manifested by two fa...
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New development: Clinicians in management—past, present, future? Public Money & Management (IF 3.04) Pub Date : 2023-10-05 Justin Waring
This article will be of value to health policy-makers, care regulators, service leaders and professional bodies who are collectively grappling with how best to ensure that governance structures and...
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New development: The role of education in public sector accounting reforms in emerging economies: a socio-material perspective Public Money & Management (IF 3.04) Pub Date : 2023-09-29 Christoph Schuler, Giuseppe Grossi, Sandro Fuchs
This article delivers new insights regarding the importance of continuous professional development (CPD) for practitioners designing and implementing public sector accounting (PSA) reforms. Public ...
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Editorial: The commodification of the public good—who wins and who loses? Public Money & Management (IF 3.04) Pub Date : 2023-10-02 Andrew Gray, Simon Roberts, Bruce Stafford, Jane Broadbent
Published in Public Money & Management (Ahead of Print, 2023)
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Meeting report: Public accountability and democracy in times of crisis—the CIGAR Network 2023 conference Public Money & Management (IF 3.04) Pub Date : 2023-09-29 Mari Kobayashi, Akira Omori
Published in Public Money & Management (Vol. 43, No. 7, 2023)
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Editorial: PMM CIGAR theme: Public sector accounting—educating for reform challenges Public Money & Management (IF 3.04) Pub Date : 2023-09-29 Jens Heiling, Berit Adam, Susana Jorge, Sotirios Karatzimas
Published in Public Money & Management (Vol. 43, No. 7, 2023)
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New development: Using counter accounting as a methodology in public accountability and management research Public Money & Management (IF 3.04) Pub Date : 2023-09-29 Anne Stafford
In an era where fake news and political rhetoric must constantly be fact checked, this article seeks to raise awareness within the public sector about how the use of counter accounting can help to ...
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Reflections on being CIGAR Executive Board Chair Public Money & Management (IF 3.04) Pub Date : 2023-09-29 Susana Jorge
Published in Public Money & Management (Vol. 43, No. 7, 2023)
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Editorial: A finger firmly on the pulse Public Money & Management (IF 3.04) Pub Date : 2023-09-29 Josette Caruana, Sandra Cohen, Francesca Manes-Rossi, Marco Bisogno, Eugenio Caperchione
Published in Public Money & Management (Vol. 43, No. 7, 2023)
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Governance solutions for municipally owned companies: practical insights from England and Canada Public Money & Management (IF 3.04) Pub Date : 2023-09-25 Stuart Green
This article provides insights into ‘what works’ in terms of successful governance arrangements for municipal operating companies (MOCs). Some studies, notwithstanding their value as scholarly ende...
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Debate: Accountability of municipally owned corporations—beyond principals and agents Public Money & Management (IF 3.04) Pub Date : 2023-09-25 Karel Nieukoop
Published in Public Money & Management (Ahead of Print, 2023)
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New development: Local corporate governance and the German Public Corporate Governance-Model Code for international support Public Money & Management (IF 3.04) Pub Date : 2023-09-25 Klaus-Michael Ahrend
The author explains how practitioners in corporate governance and the managers of municipally owned enterprises (MOCs) will benefit from using Public Corporate Governance Codes (PCGCs) as practical...
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The effect of treating public services as commodities Public Money & Management (IF 3.04) Pub Date : 2023-09-12 Paul Spicker
IMPACT The case for competition and marketization of public services, though widely accepted in government, has been made through the application of formal economic reasoning rather than practical experience. Efficient market production relies on a process of defining services in terms which allow for competition, choice and the substitutability of tradable products. The evidence for this theoretical
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From commodification to entrepreneurialism: how commercial income is transforming the English NHS Public Money & Management (IF 3.04) Pub Date : 2023-09-13 Mark Exworthy, Neil Lunt, Penelope Tuck, Rakesh Mistry
IMPACT The authors explore the way in which National Health Service (NHS) organizations in England are becoming more entrepreneurial through seeking more commercial income. As a form of commodification, commercialization has become more salient because of tightened public spending and the relaxation of regulations governing the scale of commercial income that the NHS could earn (since 2012). In turn
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New development: The limits of business accounting in the public sector context—the case of concessionary leases and right-of-use assets in-kind Public Money & Management (IF 3.04) Pub Date : 2023-09-12 Isabel Brusca
Public sector accounting developments have been mainly driven by reforms and innovations developed in the private sector. There is a growing trend internationally to adapt private sector accounting...
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New development: A prototype framework to assess the coverage of financial management topics in MPA/MPM programmes Public Money & Management (IF 3.04) Pub Date : 2023-09-12 Camilla Falivena, Berit Adam, Sandro Brunelli, Jens Heiling, Sotirios Karatzimas
The development of a prototype framework to support analyses of Master’s of Public Administration (MPA) and Master’s of Public Management (MPM) programmes is expected to significantly impact the fi...
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Political budget cycle and unfunded pension liabilities in states in the USA Public Money & Management (IF 3.04) Pub Date : 2023-09-07 Ljubinka Andonoska, H. Daniel Xu
IMPACT Evidence shows that gubernatorial elections affect pension funding in US states. Contrary to expectations, this article shows that pension plans in election and post-election years tend to be better funded. Other political factors, such as partisanship and unionization, also play a role in funding state employees’ pension plans—the higher the level of unionization, the lower the pension funding
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New development: New public management values and public sector accounting education in Australia—A ‘reflection-in-action’ perspective Public Money & Management (IF 3.04) Pub Date : 2023-09-07 Zahirul Hoque
This article contributes to the continuing debate on the impact of the new public management (NPM) values on public sector accounting education (PSAE) in universities. Informed by the author's pers...
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Public sector accounting education: international trends and Italian curricula Public Money & Management (IF 3.04) Pub Date : 2023-09-07 Elisabetta Pericolo, Paolo Fedele, Silvia Iacuzzi, Rubens Pauluzzo, Andrea Garlatti
This article presents solutions to deal with the shortage of higher education courses in public sector accounting (PSA) and the gap between what is taught and what is required. The authors explain ...
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Debate: Integrating new perspectives in public sector accounting education (PSAE) Public Money & Management (IF 3.04) Pub Date : 2023-09-07 Patrícia Gomes, Cláudia Teixeira, Graça Azevedo
Published in Public Money & Management (Vol. 43, No. 7, 2023)