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Content
June 2017, Volume 37, Issue 4
- 261-268 Management accounting, performance measurement and strategy in English local authorities
by Andrew Goddard & Alexa Simm - 269-276 Designing a public procurement strategy: lessons from local governments
by Andrea S. Patrucco & Davide Luzzini & Stefano Ronchi & Michael Essig & Markus Amann & Andreas H. Glas - 277-284 Priorities and targets: supporting target-setting in healthcare
by Sabina Nuti & Milena Vainieri & Federico Vola - 285-292 The real impact of a one-off fiscal restriction: empirical evidence of a flypaper effect in Flemish municipalities
by Stijn Goeminne & Carine Smolders & Elke Vandorpe - 293-300 Performance measurement in universities: ambiguities in the use of quality versus quantity in performance indicators
by Kirsi-Mari Kallio & Tomi J. Kallio & Giuseppe Grossi - 301-308 Central government accounting harmonization in EU member states: will EPSAS be enough?
by Vincenzo Sforza & Riccardo Cimini
April 2017, Volume 37, Issue 3
- 149-153 Editorial: The charity sector— changing times, changing challenges
by Noel Hyndman - 153-156 Debate: Regulation in the charity sector—reflections from Scotland from the first 10 years
by Laura Anderson - 157-164 The donor–beneficiary charity accountability paradox: a tale of two stakeholders
by Ciaran Connolly & Noel Hyndman - 165-172 Financial reporting by charities: a matched case study analysis from four countries
by Janet Mack & Gareth G. Morgan & Oonagh B. Breen & Carolyn J. Cordery - 173-180 The accountability information needs of key charity funders
by Cherrie Yang & Deryl Northcott & Rowena Sinclair - 181-188 Integrated performance management using information technology: a study of UK charities
by Diana Limburg & Cathy Knowles & Maureen McCulloch & Laura Spira - 189-196 Future scenarios for the charity sector in 2045
by Carolyn J. Cordery & Karen A. Smith & Harry Berger - 197-204 The impact of a changing financial climate on a UK local charitable sector: voices from the front line
by Russell Glennon & Claire Hannibal & Joanne Meehan - 205-210 New development: Fundraising in UK charities—stepping back from the abyss
by Andrew Hind - 211-216 New development: Transparent impact reporting in charity annual reports—benefits, challenges and areas for development
by Danielle McConville - 217-224 Collaboration by the public sector: findings by watchdogs in Australia and New Zealand
by Peter Wilkins & John Phillimore & David Gilchrist - 225-230 New development: China’s debt transparency and the case of urban construction investment bonds
by Lan Bo & Fred C. J. Mear & Jingchi Huang
February 2017, Volume 37, Issue 2
- 75-76 Editorial
by John Fenwick & Jane Gibbon - 76-78 Debate: Redefining the role of the state
by Duncan McTavish - 79-80 Debate: Complexity and the performance of social interventions
by Toby Lowe - 81-88 There may be trouble ahead: exploring the changing shape of non-profit entrepreneurship in third sector organizations
by Kathryn Addicott - 89-96 Challenges for civil society involvement in civic entrepreneurship: a case study of local enterprise partnerships
by Lorraine Johnston & John Blenkinsopp - 97-104 To austerity and beyond! Third sector innovation or creeping privatization of public sector services?
by Jan Myers - 105-112 Locating community-led housing within neighbourhood plans as a response to England’s housing needs
by Martin Field & Antonia Layard - 113-120 Reappraising the UK social value legislation
by Nina Boeger - 121-125 New developments
by Rob Manwaring - 126-130 The rise and fall of the Big Society in the UK
by John Fenwick & Jane Gibbon - 131-132 Debate: Humanized robotic agents in government—the emergence of the ‘Hubogent’
by Pan Suk Kim & Kil Pyo Hong - 133-140 Government policies to enhance access to credit for infrastructure-based PPPs: an approach to classification and appraisal
by Veronica Vecchi & Mark Hellowell & Raffaele della Croce & Stefano Gatti - 141-148 Is implementing the IPSASs an appropriate reform?
by Noel Hepworth
January 2017, Volume 37, Issue 1
- 1-1 Editorial
by Andrew Massey - 2-3 Debate: Freedom, power and capacity—analysing the fallout from the UK’s ‘Brexit’ referendum
by Laurence Ferry & Peter Eckersley - 3-5 Debate: Seizing the greatest opportunity to save money in public services
by John Seddon - 5-6 Debate: Changing to Lean public services
by Marte D.-Q. Holmemo & Jonas A. Ingvaldsen & Jos Benders - 7-14 Talent management in government in times of economic instability: selected cases from the BRICS countries
by Pan Suk Kim & Alexander Kotchegura - 15-22 Information-sharing in services for military personnel in transition to civilian life
by Andrew Gray & Rob Wilson & K. Neil Jenkings & Deborah Harrison & Mike Martin - 23-30 Valuing the project: a knowledge-action response to network governance in collaborative research
by Peter L. Freeman & Andrew J. Millar - 31-38 Doing more with less: productivity or starvation? The Intellectual Asset Health Check
by Christina Boedker & Kieron Meagher & Richard Vidgen & Julie Cogin & Jan Mouritsen - 39-46 Promoting youth employment through multi-organizational governance
by Jale Tosun - 47-54 Coping with austerity: innovation via collaboration or retreat to the known?
by Janet Diamond & Siv Vangen - 55-62 Public engagement through social media: the spending review experience
by Deborah Agostino & Marika Arena & Giuseppe Catalano & Angelo Erbacci - 63-68 New development: Local government ethics in England: how is local ownership working?
by Alan Doig - 69-74 New development: Turning around failing schools—lessons from Lahore
by Sidra Irfan & Sandra Nutley
November 2016, Volume 36, Issue 7
- 473-476 Editorial: Politicians and accounting information—a marriage of convenience?
by Jan van Helden & Daniela Argento & Eugenio Caperchione & Josette Caruana - 477-479 Accrual accounting, politicians and the UK—with the benefit of hindsight
by Noel Hyndman - 479-481 Political use of performance data
by Donald P. Moynihan - 481-482 Can training help to make politicians more active users of performance information?
by Christoph Reichard - 483-490 Contextualizing politicians’ uses of accounting information: reassurance and ammunition
by Davide Giacomini & Mariafrancesca Sicilia & Ileana Steccolini - 491-498 How do politicians shape and use budgets to govern public sector organizations? A position-practice approach
by Jean Claude Mutiganda - 499-506 The day after: newly-elected politicians and the use of accounting information
by Enrico Guarini - 507-514 Budget repair or budget spectacle? The passage of Wisconsin’s Act 10
by Aimee Pernsteiner & D’Arcy Becker & Matthew Fish & William F. Miller & Dawna Drum - 515-520 Information brokers and the use of budgetary and financial information by politicians: the case of Portugal
by Susana Jorge & Maria Antónia Jorge de Jesus & Sónia Nogueira - 521-526 New development: How MPs in the Dutch parliament strengthened their budgetary and accounting powers
by Pieter Duisenberg - 527-530 New development: The protective role of conservatism in public sector accounting
by Andreas Glöckner - 531-538 Literature review and challenging research agenda on politicians’ use of accounting information
by Jan van Helden - 539-546 Getting value for money from your science park
by Christian Nielsen - 547-552 New development: Value for money (VFM) in public services—the importance of organizational culture
by Malcolm Prowle & Manj Kalar & Lynne Barrow
September 2016, Volume 36, Issue 6
- 391-391 Editorial: Addressing real-world problems
by Sheila Ellwood - 392-394 Debate: Government’s right to know
by David Walker - 395-396 Debate: The monetary absurdity of disaggregating women’s issues
by Sarah Cooper - 396-397 Debate: Using ideas from the West to improve education in Pakistan?
by Sidra Irfan & Sandra Nutley - 398-398 Debate: Worker (mis)classification
by Lynda J. Burkinshaw - 399-408 Framing the UK’s counter-terrorism policy within the context of a wicked problem
by Denis Fischbacher-Smith - 409-416 The choice agenda in European health systems: the role of middle-class demands
by Joan Costa-Font & Valentina Zigante - 417-424 How did the Welsh government manage to reform council tax in 2005?
by Rajiv Prabhakar - 425-432 Risky business—reconceptualizing risk and innovation in public services
by Sophie Flemig & Stephen Osborne & Tony Kinder - 433-440 Organizational management in New Zealand’s public service
by Rodney Dormer - 441-446 Accountants’ hybridization and juridification: a critical reflection on the fight against organized crime
by Rosanna Spanò & Nadia Di Paola & Adele Caldarelli & Roberto Vona - 447-454 When does a public–private partnership (PPP) lead to inefficient cost management? Evidence from South Korea’s urban rail system
by Sounman Hong - 455-462 The impact of contract characteristics on the performance of public–private partnerships (PPPs)
by Erik Hans Klijn & Joop Koppenjan - 463-467 ‘Swift Rail’—funding local rail transit through smarter growth
by Reg Harman & Nicholas Falk - 468-472 Linking governance mechanisms to organizational resources, legal mandate and agency values
by Kuo-Tai Cheng & Chun-Fa Cheng
July 2016, Volume 36, Issue 5
- 313-313 Editorial
by Andrew Massey - 313-315 Debate: Things fall apart, there is no centre to hold
by David Walker - 315-316 Debate: Back to basics
by Michiel S. de Vries - 317-324 Strategic decision quality in Flemish municipalities
by Bert George & Sebastian Desmidt & Julie De Moyer - 325-332 Assessing the performance of the national park authorities: a case study of Northumberland National Park, England
by Richard Austin & Guy Garrod & Nicola Thompson - 333-340 Comparing Malta and USA police officers’ individual and organizational support on outcomes
by Ben Farr-Wharton & Joseph Azzopardi & Yvonne Brunetto & Rod Farr-Wharton & Natalie Herold & Art Shriberg - 341-348 Pricing in the English NHS quasi market: a national study of the allocation of financial risk through contracts
by Pauline Allen & Christina Petsoulas - 349-356 Sharing services, saving money? Five risks to cost-saving when organizations share services
by Thomas Elston & Muiris MacCarthaigh - 357-364 Audit fees and audit adjustments: evidence from Welsh local authorities
by Richard M. Baylis & Margaret J. Greenwood - 365-372 Winners and losers in tolled motorway renegotiations: an empirical evaluation of the Spanish pioneers
by Daniel Albalate & Paula Bel-Piñana - 373-378 Integrating education and training, and their implications in NGOs’ disaster management: the case of Korea
by Kyoo-Man Ha - 379-384 New development: Public sector controllership—reinventing the financial specialist as a countervailing power
by Henk ter Bogt & Jan van Helden & Berend van der Kolk - 385-390 New development: Leveraging ‘big data’ analytics in the public sector
by Pandula Gamage
May 2016, Volume 36, Issue 4
- 235-235 Editorial: Redefining government to tackle global threats
by Michael Bichard - 235-238 Debate: Climate change and (financial) sustainability— special purpose disaster funds as disaster preparedness?
by Susan Newberry - 238-240 Debate: Climate change and sustainability— ‘ PMM Live!’
by Jane Broadbent - 241-242 Debate: Climate change and 21st Conference of the Parties (COP21) Paris—addressing the ‘ultimate’ wicked issue
by Laurence Ferry & Peter Eckersley - 243-246 Debate: ‘Can't govern’, ‘won't govern’—the strange confluence of governance and neoliberalism
by Colin Talbot - 246-248 Debate: The development of a new discipline— public service operations management
by Zoe Radnor & Nicola Bateman - 249-256 Quango reform: the next steps?
by Katharine Dommett & Muiris MacCarthaigh - 257-264 Value for money: a broken piñata?
by David McKevitt & Paul Davis - 265-272 The 21-super-st-century public servant: working at three boundaries of public and private
by Catherine Needham & Catherine Mangan - 273-280 An appraisal framework for evaluating financing approaches for public infrastructure
by Liesel Henn & Keith Sloan & Michael B. Charles & Neil Douglas - 281-288 Between bricolage and breakthroughs—framing the many faces of public sector innovation
by Markus M. Bugge & Carter W. Bloch - 289-296 Management control systems in inter-agency collaboration: a case study
by Manzurul Alam & Arthur John Griffiths - 297-302 New development: State-owned enterprises as powerhouses for innovation—the Russian case
by Mikhail Gershman & Thomas Thurner - 303-306 New development: Are social impact bonds (SIBs) viable in Italy? A new roadmap
by Irene Bengo & Mario Calderini - 307-312 New development: Financial reforms played in two octaves— yet again?
by Pat Barrett AO
April 2016, Volume 36, Issue 3
- 157-161 Editorial
by Sheila Ellwood - 161-162 Debate: Would IPSAS help Greece? Or would they be the ‘Emperor's New Clothes’?
by Josette Caruana - 162-164 Debate: Accounting for macroeconomic surveillance in Europe
by Giovanna Dabbicco & Mariano D'Amore - 165-172 Government financial statistics and accounting in Europe: is ESA 2010 improving convergence?
by Rosa Maria Dasí & Vicente Montesinos & Santiago Murgui - 173-180 Modernizing government accounting standards in Greece: a case of ‘garbage can’ decision-making
by Sandra Cohen & Sotirios Karatzimas - 181-188 The first steps towards harmonizing public sector accounting for European Union member states: strategies and perspectives
by Caroline Aggestam Pontoppidan & Isabel Brusca - 189-196 Harmonizing public sector accounting in Europe: thinking out of the box
by Francesca Manes Rossi & Sandra Cohen & Eugenio Caperchione & Isabel Brusca - 197-200 New development: Putting a 25-year experiment to the test
by Wendy M. Payne - 201-208 Government accounting with Chinese characteristics and challenges
by James L. Chan - 209-218 Financial reporting standards for the public sector: New Zealand's 21st-century experience
by Carolyn J. Cordery & Kevin Simpkins - 219-226 Dispelling fiscal illusions: how much progress have governments made in getting assets and liabilities on balance sheet?
by Timothy C. Irwin - 227-230 New development: The conundrum of fair value measurement—evidence from the UK FRAB
by Ron Hodges - 231-234 New development: The conceptual underpinnings of international public sector accounting
by Sheila Ellwood & Susan Newberry
March 2016, Volume 36, Issue 2
- 75-76 Editorial: PMM has a real-world impact
by Andrew Massey - 76-78 Debate: Should public management research be more interdisciplinary?
by Jurgen Willems - 78-80 Debate: Climate change--the ultimate wicked issue
by Christopher Pollitt - 81-87 The Government Transformation Programme of Malaysia: a successful approach to public service reform
by John Antony Xavier & Noore Alam Siddiquee & Mohd Zin Mohamed - 89-96 Regulatory impact assessment: a survey of selected developing and emerging economies
by Camilla Adelle & Sabine Weiland & Jan Dick & Diana Gonz�lez Olivo & Jens Marquardt & George Rots & Jost W�bbeke & Ingo Zasada - 97-103 Reporting issues challenging the National Roads Authority of Papua New Guinea: the case for using local indigenous mechanisms
by Alistair Brown - 105-112 Visual performance management in housing associations: a crisis of legitimation or the shape of things to come?
by Graham Manville & Richard Greatbanks & Thomas Wainwright & Martin Broad - 113-120 The board's role in risk disclosure: an exploratory study of Italian listed state-owned enterprises
by Alessandra Allini & Francesca Manes Rossi & Khaled Hussainey - 121-128 Commissioning and GPs: to commit[tee] or not?
by Julie E. Drake - 129-135 The impact of quantitative easing (QE) on the cost of debt in project finance investments
by Roberto Moro Visconti - 137-144 School output control and student performance in Norwegian primary schools--an exploratory study
by Liv Bente Hannevik Friestad - 145-148 New development: Procurement and policy outcomes--a bridge too far?
by Pat Barrett - 149-152 New development: Exploring public service markets
by Xeni Dassiou & Peter Langham & Charles Nancarrow & Alex Scharaschkin & Dan Ward - 153-156 New development: Directly elected mayors in Italy--creating a strong leader doesn't always mean creating strong leadership
by Alessandro Sancino & Lorenzo Castellani
January 2016, Volume 36, Issue 1
- 1-4 Editorial: Science or alchemy in collaborative public service? Challenges and future directions for the management and organization of joined-up government
by Rob Wilson & Paul Jackson & Martin Ferguson - 4-5 Debate: Against collaboration
by Charlotte Pell - 7-14 What have we learnt about joint working between health and social care?
by Ailsa Cameron - 15-22 A multi-organizational cross-sectoral collaboration: empirical evidence from an 'Empty Homes' project
by Alex Gillett & Kim Loader & Bob Doherty & Jonathan M. Scott - 23-30 Ecomuseums as cross-sector partnerships: governance, strategy and leadership
by Alistair Bowden & Malgorzata Ciesielska - 31-38 Risk management challenges of shared public services: a comparative analysis of Scotland and Finland
by Pekka Valkama & Darinka Asenova & Stephen J. Bailey - 39-46 Unpacking the black box of successful ICT-enabled service transformation: how to join up the vertical, the horizontal and the technical
by Elizabeth Eppel & Miriam Lips - 47-54 Changing management roles in the Scottish NHS: implications for management learning and development
by Ally R. Memon & Tony Kinder - 55-60 New development: Mutual solutions to shaping public service delivery
by Jan Myers & John Maddocks - 61-66 New development: Reconnecting public service ethos and multi-agency collaboration. What are the possibilities and prospects for new local collaborative environments?
by Steven Parker - 67-74 The ins and outs of outsourcing and insourcing: what have we learnt from the past 30 years?
by Tony Bovaird
November 2015, Volume 35, Issue 6
- 391-391 Editorial
by Andrew Massey - 391-393 Debate: A procurement response to ripping-off the NHS
by Gordon Murray - 393-395 Debate: Mind the gap? Why policy-makers and academics don't connect
by Andy Westwood - 395-396 Debate: Rejoinder to Sansom (2015)
by Joseph Drew & Brian Dollery - 397-398 Debate: Would IPSAS help Greece?
by Ian Ball - 399-400 Debate: Would outcome costing and integrated reporting link resources to strategy in the public sector?
by Alasdair Macnab - 401-408 The effectiveness of the Public Accounts Committee in Northern Ireland
by Helen Foster - 409-416 The use of performance information in cutback budgeting
by Ringa Raudla & Riin Savi - 417-422 Active asset management: feasibility in Malagasy municipalities
by Hasina Rasolonjatovo & Evelyne Lande & Victor Harison - 423-430 Defining spending reviews: a proposal for a taxonomy, with applications to Italy and the UK
by Tommaso Agasisti & Marika Arena & Giuseppe Catalano & Angelo Erbacci - 431-437 External government performance evaluation in China: a case study of the 'Lien service-oriented government project'
by Wenxuan Yu & Liang Ma - 439-446 PPP projects in local infrastructure: evidence from schools in the Madrid region, Spain
by Samuel Carpintero & Matti Siemiatycki - 447-450 New development: China's budget law and local debt
by Yunxiao Xu & Quanshe Yang - 451-454 New development: China promotes government financial accounting and management accounting
by James L. Chan
September 2015, Volume 35, Issue 5
- 321-327 Review: Public service motivation--practical problems, scientific evidence and the role of a research community
by Wouter Vandenabeele & Chris Skelcher - 329-330 Debate: Managing motivation in hard times
by Mark Barrow - 330-332 Debate: Public service motivation, citizens and leadership roles
by Steven Parker - 333-340 Does the economy matter? Tough times, good times, and public service motivation
by Jeannette Taylor & Ranald Taylor - 341-348 Public service motivation and organizational citizenship
by Maria Koumenta - 349-356 On the bright and dark side of public service motivation: the relationship between PSM and employee wellbeing
by Nina Mari van Loon & Wouter Vandenabeele & Peter Leisink - 357-364 Accountability and public service motivation in Korean government agencies
by Sung Min Park & Min Young Kim - 365-370 Public service motivation and rational choice modelling
by Oliver Neumann & Adrian Ritz - 371-376 Public sector accounting: shifting concepts of accountability
by Susan Newberry - 377-382 Challenges of new public management (NPM) in Fiji's public sector. Did an employee share-ownership plan work?
by Yi An & Umesh Sharma - 383-389 Local government and management control in inter-organizational settings
by Per Christian Ahlgren & Inger Johanne Pettersen
July 2015, Volume 35, Issue 4
- 251-251 Editorial
by Sheila Ellwood - 251-253 Debate: Implementing advanced public financial management reform in developing countries
by Noel Hepworth - 253-254 Debate: Wang Anshi and Confucian public management--a rejoinder
by Caichen Ma & Yunxiao Xu & James L. Chan - 254-255 Debate: Once again on Wang Anshi and Confucian public management
by Wolfgang Drechsler - 255-256 Debate: Cutback management through public procurement
by Tünde Tátrai - 257-264 Making the governance of public bodies work: chair-chief executive relationships in practice
by David Heald & David Steel - 265-272 Public-private joint ventures: mixing oil and water?
by Rhys Andrews & Marc Esteve & Tamyko Ysa - 273-280 Procurement of audit services in the municipal sector: the impact of competition
by Torbj�rn Tagesson & Nicoletta Glinatsi & Martina Prahl - 281-288 Information management and technology strategy development in the UK's acute hospital sector: a maturity model perspective
by Teresa S. Waring - 289-296 'Forward guidance': new monetary policy instrument or esoteric fad?
by Glauco De Vita & Wolfram Berger - 297-302 Developing a performance evaluation system for the Italian public healthcare sector
by Lucia Giovanelli & Ludovico Marinò & Federico Rotondo & Nicoletta Fadda & Alberto Ezza & Marta Amadori - 303-310 From performance management to strategic local government leadership: lessons from different cultural settings
by John Martin & Alessandro Spano - 311-314 New development: The remarkable insignificance of NHS England's CCG funding formula
by Mervyn Stone - 315-320 New development: Smoke and mirrors--fallacies in the New South Wales government's views on local government financial capacity
by Peter Abelson & Roselyne Joyeux
May 2015, Volume 35, Issue 3
- 173-174 Editorial
by Andrew Massey - 174-176 Debate: Accounting for Hodge
by David Walker - 176-178 Debate: Thou shalt have impact, total impact--government involvement in philanthropic foundations' decision-making
by Jenny Harrow & Tobias Jung - 178-180 Debate: Reforming Greek government accounting
by Sandra Cohen & Sotirios Karatzimas - 181-186 Wickedness will not wait: climate change and public management research
by Christopher Pollitt - 187-194 Bridging the academic-policy-making gap: practice and policy issues
by Carole Talbot & Colin Talbot - 195-202 Mind the gaps: managing difference in partnership working
by Moira Fischbacher-Smith - 203-210 Budgeting and governing for deficit reduction in the UK public sector: act three 'accountability and audit arrangements'
by Laurence Ferry & Peter Eckersley - 211-218 Exploring employee engagement in Scottish nursing at a time of multi-faceted change: developing a research agenda
by Rona S. Beattie & Frank Crossan - 219-226 Accelerating innovation in local government
by Joan Munro - 227-231 How to turn public (dis)value into new public value? Evidence from Italy
by Paolo Esposito & Paolo Ricci - 233-238 New development: Regulatory impact assessment in developing countries--tales from the road to good governance
by Camilla Adelle & Donald Macrae & Andreja Marusic & Faisal Naru - 239-244 New development: Flood events continue to raise issues of public sector accountability
by Nick Sciulli - 245-250 New development: Managing and accounting for sustainable development across generations in public services--and call for papers
by Suzana Grubnic & Ian Thomson & Georgios Georgakopoulos
March 2015, Volume 35, Issue 2
- 95-98 Editorial
by J. Gordon Murray - 99-100 Debate: Value for money-in search of a definition
by David McKevitt - 100-102 Debate: Multi-criteria framework needed to assess alternative financing methods for large-scale projects
by Liesel Henn & Michael B. Charles & Neil Douglas & Keith Sloan - 103-110 Public procurement strategy: the impacts of a preference programme for small and micro businesses
by Paulo R. C. Reis & Sandro Cabral - 111-118 The rhetoric and reality of SME-friendly procurement
by Anthony Flynn & Paul Davis - 119-126 The role of change agents in sustainable public procurement projects
by Jolien Grandia