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Content
August 2023, Volume 43, Issue 6
- 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 - 374-377 New development: Learning communities—an approach to dismantling barriers to collective improvement
by Louise Wilson & Melissa Hawkins & Max French & Toby Lowe & Hannah Hesselgreaves - 378-381 New development: The shift of public sector auditing under the influence of institutional logics—the case of European Court of Auditors
by Giuseppe Grossi & Andreea Hancu-Budui & Ana Zorio-Grima
April 2023, Volume 43, Issue 3
- 197-205 Editorial: An international vision for local public audit
by Clive Grace & Tim Thorogood - 206-207 Debate: Ensuring financial stability in local councils
by Sir Tony Redmond - 208-210 Debate: Solving supply shortages and delays in a challenged local public audit system
by Steve Freer - 211-212 Debate: Local audit—buying in a sellers’ market
by Steve Freer - 213-214 Debate: Realizing the opportunities of system-wide audit reform
by Lisa Robertson - 215-216 Debate: Training for public audit
by Jane Broadbent - 217-218 Debate: The future of public sector audit training
by Richard Baylis & Dennis De Widt - 219-220 Debate: Promoting a renewed audit profession in the public sector
by Eugenio Caperchione - 221-222 Debate: Evolving challenges for public sector external audit
by Khalid Hamid - 223-224 Debate: Local public audit in England
by Gareth Davies - 225-226 Debate: Local public audit—Start from scratch or start from here?
by Aileen Murphie & Matthew Fright - 227-228 Debate: Local audit parties are pulling in different directions
by Iain Murray - 229-230 Debate: Public audit to the rescue of Britain!
by David Walker - 231-232 Debate: Auditing and political accountability in local government—dealing with paradoxes in the relationship between the executive and the council
by Susana Jorge & Ana Calado Pinto & Sónia Nogueira - 233-241 Regulatory space in local government audit: An international comparative study of 20 countries
by Laurence Ferry & Henry Midgley & Pasquale Ruggiero - 242-250 Public goods, public value and public audit: the Redmond review and English local government
by Peter Murphy & Katarzyna Lakoma & Peter Eckersley & Bernard Kofi Dom & Martin Jones - 251-258 How is public value associated with accountability? A systematic literature review
by Evelyze Cruz Dallagnol & Henrique Portulhak & Blênio Cezar Severo Peixe - 259-267 Causes, consequences and possible resolution of the local authority audit crisis in England
by Lynn Bradley & David Heald & Ron Hodges - 268-276 What are the determinants of internal auditing (IA) introduction and development? Evidence from the Italian public healthcare sector
by Cecilia Langella & Ilaria Elisa Vannini & Niccolò Persiani - 277-284 Voluntary adoption of the International Standards on Auditing (ISA) in local government audits—empirical evidence from Finland
by Jaakko Rönkkö & Mikko Lilja & Lasse Oulasvirta - 285-288 New development: Marketization versus politicization in a perpetual strive for public audit independence
by Anna Thomasson
February 2023, Volume 43, Issue 2
- 81-82 Editorial: Interesting times
by Andrew Massey - 83-84 Debate: In contracts, we trust—managing risk in public contracts through a relational approach
by Michael Gibson - 85-94 Boards of directors and performance in autonomous public sector entities
by Javier Garcia-Lacalle & Sonia Royo & Ana Yetano - 95-104 Earnings management in public healthcare organizations: the case of the English NHS hospitals
by Seraina C. Anagnostopoulou & Charitini Stavropoulou - 105-115 Is council co-operation cost efficient? An empirical analysis of waste collection in Spanish local government
by Gemma Perez-Lopez & Carolyn-Thi Thanh Dung Tran & Brian Dollery - 116-125 The lifecycle of public value creation: eroding public values in the Dutch Marker Wadden project
by Jannes J. Willems & Michael Duijn & Stéphanie IJff & Jeroen Veraart & Nienke Nuesink & Gerald Jan Ellen & Arwin van Buuren - 126-135 Repetitive reorganizations, uncertainty and change fatigue
by Machteld S. E. de Vries & Michiel S. de Vries - 136-146 ‘Good stories get lost in bureaucracy!’ Cultural biases and information for co-production
by Sue Baines & Mike Bull & Val Antcliff & Lynn Martin - 147-155 Digital transformation going local: implementation, impacts and constraints from a German perspective
by Sabine Kuhlmann & Moritz Heuberger - 156-164 ‘Sobriety, human dignity and public morality’: ethical standards in Kazakhstan
by Riccardo Pelizzo & Colin Knox - 165-173 Usefulness of human capital management information systems on payroll reliability among public universities in Tanzania
by Juma James Masele & Richard Shija Kagoma - 174-182 Drivers of reform implementation in local government: a qualitative comparative analysis
by Bram Van Haelter & David Vos & Joris Voets - 183-186 New development: Digital social care—the ‘high-tech and low-touch’ transformation in public services
by Higor Leite & Ian R. Hodgkinson & Ana V. L. Volochtchuk - 187-190 New development: Value destruction in public service delivery—a process model and its implications
by Tie Cui & Stephen P. Osborne - 191-193 New development: Increasing vaccination uptake in repeated Covid 19 vaccination mandates
by Afschin Gandjour - 194-196 New development: Public governance in the discursivity of the Brazilian government—a reflection on conceptual reduction
by Daniel Matos Caldeira & Leonardo Secchi & Sandra I. Firmino
January 2023, Volume 43, Issue 1
- 1-3 Editorial: Public value for all? Considering the parameters of public value co-creation
by Victoria Cluley & Steven Parker & Zoe Radnor - 4-5 Debate: Achieving public value in adult multi-agency safeguarding processes
by Sarah Shorrock - 6-7 Debate: Public values lessons from death and dying
by Staci M. Zavattaro & Christopher J. Coutts - 8-16 A typology of dis/value in public service delivery
by Steven Parker & Victoria Cluley & Zoe Radnor - 17-25 Dis/value in co-production, co-design and co-innovation for individuals, groups and society
by Erik Eriksson & Sharon Williams & Andreas Hellström - 26-35 From co-creation to public value through collaborative platforms—the case of Norwegian kindergartens
by Dina von Heimburg & Susanne Vollan Langås & Asbjørn Røiseland - 36-44 Public value is in the eye of the beholder: stakeholder theory and ingroup bias
by Henrique Portulhak & Vicente Pacheco - 45-50 New development: Mitigating and negotiating the co-creation of dis/value—Elinor Ostrom’s design principles and co-creating public value
by Oli Williams & Bertil Lindenfalk & Glenn Robert - 51-53 New development: Mitigating disvalue through a material understanding of public value co-creation
by Alessandro Sancino & Alessandro Braga & Luigi Corvo & Davide Giacomini - 54-63 Strategizing in agency reform: a longitudinal case study from The Netherlands
by Pieter Zwaan & Sandra van Thiel & Michelle Zonneveld - 64-72 Exploring perceptions of Lean in the public sector
by Gunnar Andersson & Matthew P. J. Lynch & Frode Ramstad Johansen & Mona Jerndahl Fineide & Douglas Martin - 73-76 Local government and democratic innovations: reflections on the case of citizen assemblies on climate change
by Martin King & Rob Wilson - 77-79 New development: Are the holding companies as a hybrid governance model reinforcing the control on municipal corporations?
by Giuseppe Grossi & Anna Thomasson
November 2022, Volume 42, Issue 8
- 1-1 Correction
by The Editors - 1-1 Correction
by The Editors - 573-573 Editorial: Use of accounting information by politicians
by Andreas Bergmann - 574-575 Debate: Accounting information performativity and politicians’ use (or not)
by Mark Christensen - 576-577 Debate: Accounting training for politicians—an alternative approach
by Sandra Cohen - 578-579 Debate: Expanding research on politicians’ data use
by Alexander Kroll - 580-581 Debate: If politicians hardly care about performance information (in the annual budget), who cares about performance and when?
by Jens Weiss - 582-583 Debate: The role of intermediaries between demand and supply of performance information—the missing link?
by Tobias Polzer & Johann Seiwald - 584-592 A critical evaluation of organizational readiness for continuous improvement within a UK public utility company
by Bryan Rodgers & Jiju Anthony & Elizabeth A. Cudney - 593-604 How negotiation delays affect policy decisions: evidence from the budgetary process
by Gang Chen & Elaine Yi Lu - 605-615 Determinants of cash holdings—evidence from New Zealand local councils
by Muhammad Nurul Hoque & Md. Borhan Uddin Bhuiyan & Takumi Nomura & Tony van Zijl - 616-626 Municipal technostructure: reacting to team development education from above
by Anna Cregård - 627-636 Measuring the performance of collaborative governance in food safety management: an Italian case study
by Guido Noto & Lucrezia Coletta & Milena Vainieri - 637-647 Outsourcing through intermunicipal co-operation: Waste collection and treatment services in Brazil
by Hugo Consciência Silvestre & Rui Cunha Marques & Brian Dollery & Ginésio Justino Gomes de Sá - 648-657 Is the Indian corporate social responsibility law working for the public sector?
by Ameeta Jain & Monika Kansal & Mahesh Joshi & Pawan Taneja - 658-667 How do purchasers’ control mechanisms affect healthcare outcomes? Cancer care services in the English National Health Service
by Suvituulia Taponen & Saba Hinrichs-Krapels & Katri Kauppi - 668-671 New development: Enhancing regional innovation capabilities through formal public service communities of practice
by Gary Walpole & Emily Bacon & Katie Beverley & Carla De Laurentis & Kay Renfrew & Jennifer Rudd - 672-674 New development: Is the pandemic reinforcing the organizational legitimacy of the municipally-owned companies?
by Davide Giacomini - 675-676 Debate: Will abortion law in Northern Ireland finally move into the 21st century?
by Wendy Savage - 677-677 Call for papers for Public Money & Management theme on
by Yvonne Brunetto & Adina Dudau
October 2022, Volume 42, Issue 7
- 473-473 Her Majesty Queen Elizabeth II: the ultimate public servant
by Lord Michael Bichard - 474-477 PMM CIGAR Annual Issue 2022, Public Money & Management, Vol. 42, No. 7 (October 2022)
by Eugenio Caperchione & Marco Bisogno & Josette Caruana & Sandra Cohen & Francesca Manes-Rossi - 478-479 Debate: Are government buildings, roads, defence equipment and similar structures really assets?
by Johan Christiaens - 480-481 Debate: Accounting for public sector assets—the implications of ‘service potential’
by Eugenio Anessi-Pessina & Marco Bisogno & Peter Christoph Lorson - 482-490 Standardizing local governments’ audit reports: for better or for worse?
by Marco Bisogno & Giuseppe Grossi & Francesca Manes-Rossi & Serena Santis - 491-500 Earnings management in public hospitals: The case of Greek state-owned hospitals
by Ioanna Malkogianni & Sandra Cohen - 501-510 Determining the drivers of earnings management among municipal enterprises: Evidence from Germany
by David Boll & Harry Müller & Marcus Sidki - 511-520 Selective application of the accrual principle in the construction of government finance statistics: EU evidence
by Claudio Columbano & Lucia Biondi & Enrico Bracci - 521-529 The principle of prudence in public sector accounting—a comparative analysis of cautious and asymmetric prudence
by Berit Adam & Jens Heiling & Tim Meglitsch - 530-533 New development: The development of standardized charts of accounts in public sector accounting
by Susana Jorge & Giovanna Dabbicco & Caroline Aggestam-Pontoppidan & Diana Vaz de Lima - 534-537 New development: The role of the accountancy profession in saving our planet
by Josette Caruana & Giovanna Dabbicco - 538-540 Editorial
by Jens Heiling & Susana Jorge & Sotirios Karatzimas & Caroline Aggestam-Pontoppidan - 541-542 Debate: Toward a common body of knowledge for global public sector accounting education
by James L. Chan - 543-550 Public sector accounting education: A structured literature review
by Sotirios Karatzimas & Jens Heiling & Caroline Aggestam-Pontoppidan - 551-557 Designing public financial management systems: exploring the use of chatbot-assisted case studies
by Alberto Asquer & Inna Krachkovskaya - 558-564 Clinicians’ informal acquisition of accounting literacy in UK clinical commissioning groups
by John Ayuk Enombu & Pawan Adhikari - 565-568 New development: Bridging the gap—analysis of required competencies for management accountants in the public sector
by Tjerk Budding & Gert de Jong & Marion Smit - 569-572 New development: The challenges of public sector accounting education in business schools
by Fabrício Ramos Neves & André Carlos Busanelli de Aquino & Polyana Batista da Silva
August 2022, Volume 42, Issue 6
- 361-364 Editorial: Management accounting and risk management—research and reflections
by Tarek Rana & Danture Wickramasinghe & Enrico Bracci - 365-367 Budgeting and governing for deficit reduction in the UK public sector: Act four—risk management arrangements
by Laurence Ferry & Peter Eckersley - 368-370 Is managing for risk through resilience the answer in the quest for sustainability in the public sector?
by Ken Warren - 371-378 Risk as opportunity in schools: An economies of worth perspective
by Zhiyun Gong & Gillian Vesty & Nava Subramaniam - 379-387 Risk governance through public sector interactive control systems: The intricacies of turning immeasurable uncertainties into manageable risks
by Georgios Kominis & Adina Dudau & Alvise Favotto & Douglas Gunn - 388-394 Risk disclosure practices: Does institutional imperative matter?
by Mohammad Istiaq Azim & Shamsun Nahar - 395-402 Risk management and management accounting control systems in public sector organizations: a systematic literature review
by Enrico Bracci & Tallaki Mouhcine & Tarek Rana & Danture Wickramasinghe - 403-407 Enabling enterprise risk management maturity in public sector organizations
by Habib Mahama & Mohamed Elbashir & Steve Sutton & Vicky Arnold - 408-413 Managing risk for better performance—not taking a risk can actually be a risk
by Pat Barrett - 414-416 New development: The behavioural effects of risk management in higher education
by Anil K. Narayan & John Kommunuri - 417-419 New development: Management control for emergent risks in the public sector—a levers of control perspective
by Georgiou Vasileios & Alvise Favotto - 420-430 Can amalgamations deliver? Barriers to local government mergers from an historical institutionalist perspective
by Andrea Garlatti & Paolo Fedele & Silvia Iacuzzi - 431-441 International experiences informing federal budget reforms in the USA: exploring accruals, transparency, fiscal rules, and multi-year budgeting
by Juan Pablo Martinez Guzman & Philip G. Joyce - 442-451 Cultural transition and organizational performance: the non-profit context
by Lu Jiao & Graeme Harrison & Jinhua Chen - 452-459 Impacts of the Covid-19 pandemic on the audit of local government financial statements: experience from Indonesia
by Irwan Taufiq Ritonga & Suyanto Suyanto - 460-462 New development: Ten years of consolidated accounts in the United Kingdom public sector—taking stock
by Elaine Stewart & Ciaran Connolly - 463-466 Cash versus accrual accounting for the public sector—EPSAS
by Viola Eulner & Gillian Waldbauer - 467-471 New development: Accounting for human-made disasters—comparative analysis of the support to Ukraine in times of war
by Giuseppe Grossi & Veronika Vakulenko
July 2022, Volume 42, Issue 5
- 295-297 THEME: SOCIAL INNOVATION IN PUBLIC SERVICES—INNOVATING ‘CO-CREATIVE’ RELATIONSHIPS BETWEEN SERVICES, CITIZENS AND COMMUNITIES?Guest editors: Sue Baines, Rob Wilson, Inga Narbutaite Aflaki, Aldona Wiktorska-Święcka, Andrea Bassi and Harri JalonenEditorial: Innovating ‘co-creative’ relationships between services, citizens and communities
by Sue Baines & Rob Wilson & Inga Narbutaite Aflaki & Aldona Wiktorska-Święcka & Andrea Bassi & Harri Jalonen - 298-299 Re-humanizing the system—how storytelling can be used to bridge the divide between services and citizens
by Hayley Trowbridge & Michael Willoughby - 300-301 The role of participatory arts within co-creation/social innovation
by Paul Hine - 302-303 The unintended consequences of co-creation in public services—the role of professionals and of civil society organizations
by Andrea Bassi - 304-305 Participatory budgeting—The ultimate way to co-create services for social innovation?
by Emyr Williams - 306-313 Co-creation as social innovation: including ‘hard-to-reach’ groups in public service delivery
by Temidayo Eseonu - 314-322 Politically-driven public administration or co-creation? On the possibility of modernizing public services in rural Hungary
by Judit Csoba & Flórián Sipos - 323-331 Social enterprise in prisons: enabling innovation and co-creation
by Jane Gibbon & Natalie Rutter - 332-340 Enhancing public service innovation through value co-creation: Capacity building and the ‘innovative imagination’
by Wendy Hardyman & Steve Garner & James J. Lewis & Robert Callaghan & Emyr Williams & Angharad Dalton & Alice Turner - 341-348 Co-creating public services in social hackathons: adapting the original hackathon concept
by Kadri Kangro & Katri-Liis Lepik - 349-352 Rallying together—The rationale for and structure of collaborative practice in England
by Clare FitzGerald & Franziska Rosenbach & Tanyah Hameed & Ruth Dixon & Jo Blundell - 353-355 Supporting co-creation processes through modelling
by David Jamieson & Mike Martin - 356-359 Complexity-informed interpretation of social innovation
by Harri Jalonen
May 2022, Volume 42, Issue 4
- 209-209 Editorial: Building a new normal post Covid
by Michael Bichard - 210-220 Value and sustainability in technology-enabled care services: a case study from north-east England
by Suman Bhattacharya & David Wainwright & Jason Whalley - 221-230 Bullying and ill-treatment: insights from an Irish public sector workplace
by Margaret Hodgins & Duncan Lewis & Lisa Pursell & Victoria Hogan & Sarah MacCurtain & Patricia Mannix-McNamara - 231-240 Understanding the smart city race between Hong Kong and Singapore
by Ruth Ang-Tan & Siyuan Ang - 241-250 Fiscal councils as watchdogs—how loud do they bark?
by Ringa Raudla & James W. Douglas - 251-261 The association between budget inaccuracy and technical efficiency in Australian local government
by Dana McQuestin & Masayoshi Noguchi & Joseph Drew - 262-273 An analysis of the audit expectation gap in the Maltese central government
by Lauren Ellul & Alison Scicluna - 274-283 Towards collaborative infrastructure procurement
by Jonas Spohr & Kim Wikström & Kent Eriksson - 284-290 Trust and transaction costs in public–private partnerships—theoretical reflections and empirical findings
by Rahel M. Schomaker & Christian Bauer - 291-293 New development: Public sector accounting education for users—embedding eLearning and technology in teaching
by Sandra Cohen & Sotirios Karatzimas
April 2022, Volume 42, Issue 3
- 137-139 Theme: Politicians’ use of accounting informationEditorial: Unraveling politicians’ use and non-use of accounting information
by Tjerk Budding & Jan van Helden - 140-141 Debate: Politicians' use of accounting information—the myth of rationality
by Irvine Lapsley - 142-143 Debate: Parliament’s quest to improve accounting information in the Netherlands
by Joost Sneller & Bart Snels - 144-151 Politicians’ use of performance information in the budget process
by Ringa Raudla - 152-159 Usability and actual use of performance information in German municipal budgets: the perspective of local politicians
by André Jethon & Christoph Reichard - 160-168 Roles and user characteristics as driving forces of information use in the Dutch parliament
by Bram Faber & Tjerk Budding - 169-177 The credibility of finance committees and information usage: trustworthy to whom?
by Fernando Deodato Domingos & André Carlos Busanelli de Aquino & Diana Vaz de Lima - 178-180 New development: Understanding the statement of accounts—the use of financial information in UK local authorities
by Don Peebles & Cliff Dalton - 181-190 Public procurement transaction costs: a country-level assessment
by Olga Balaeva & Andrei Yakovlev & Yuliya Rodionova & Daniil Esaulov - 191-198 Market reforms in the French healthcare system: between regulation and yardstick competition
by Daniel Simonet & John E. Katsos - 199-208 Accounting for value-based management of healthcare services: challenging neoliberal government from within?
by Peter Triantafillou
February 2022, Volume 42, Issue 2
- 53-54 Editorial: Silent Spring: can we fix wicked problems?
by Andrew Massey - 55-56 Debate: Climate change, environmental challenges, sustainable development goals and the relevance of accounting
by Sandra Cohen - 57-58 Debate: The central government’s capacity building role in policy implementation in China
by XiaoHu Wang & Jingyuan Xu - 59-69 The case of the disappearing whistleblower: an analysis of National Health Service inquiries
by Martin Powell & John Blenkinsopp & Huw Davies & Russell Mannion & Ross Millar & Jean McHale & Nicholas Snowden - 70-78 Buyer power and provider efficiency: the case of hospital provision in a national health service
by Aleix Gregori & Misericòrdia Carles - 79-86 Performance and expenditure in Italian public healthcare organizations: does expenditure influence performance?
by Alessandro Spano & Anna Aroni & Valentina Tagliagambe & Elisabetta Mallus & Benedetta Bellò - 87-97 How does digital technology impact on the co-production of local services? Evidence from a childcare experience
by Mattia Casula & Chiara Leonardi & Massimo Zancanaro - 98-105 ‘SIB’: what does it really mean? A theoretical approach to understanding social impact bonds
by Lavinia Pastore & Luigi Corvo - 106-113 Accountability fragmented? Exploring disjointed performance measurement in government
by Jiwan P. S. Dhillon - 114-123 Public efficiency in Tokyo’s metropolitan local governments: the role of asset utilization and budgeting
by Thien Vu Tran & Masayoshi Noguchi - 124-128 New development: Whither the strategic direction of public audit in an era of the ‘new normal’?
by Pat Barrett AO - 129-132 New development: Policy learning and public management—a match made in crisis
by Bishoy Louis Zaki & Bert George - 133-136 New development: Citizen science—discovering (new) solutions to wicked problems
by Ian R. Hodgkinson & Sahar Mousavi & Paul Hughes