Pub Date : 2024-09-12DOI: 10.1080/09540962.2024.2398301
Joy MacKeith
Published in Public Money & Management (Ahead of Print, 2024)
发表于《公共财政与管理》(2024 年提前出版)
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Pub Date : 2024-09-12DOI: 10.1080/09540962.2024.2393242
Olga Siemers, Ileana Daniela Serban
The article identifies the policy behaviours that are related to either taming complexity or coping with complexity. Analysing these policy behaviours at different levels within central and local g...
文章指出了与控制复杂性或应对复杂性有关的政策行为。文章分析了中央和地方政府在不同层面的政策行为。
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Pub Date : 2024-09-11DOI: 10.1080/09540962.2024.2396458
Marika Tammeaid
Looking at public leadership from a meta-skills point of view is a new way to make visible what matters in public leadership in the 2020s. The significance of this topic lies in the contribution it...
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Pub Date : 2024-09-11DOI: 10.1080/09540962.2024.2397050
Kenneth Nordberg, Inga Narbutaité Aflaki
Public services, particularly in sparsely populated areas, are increasingly required to demonstrate their value—especially in terms of the public benefits they provide to local communities. In Scan...
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Pub Date : 2024-09-11DOI: 10.1080/09540962.2024.2398769
Andrea Garlatti, Silvia Iacuzzi, Irina Dokalskaya, Elisabetta Pericolo
Public sector accounting needs a pluralistic perspective for fostering a broader public value and interactions with citizens and other stakeholders. In this article, the authors suggest that integr...
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Pub Date : 2024-08-27DOI: 10.1080/09540962.2024.2394280
Marco Bisogno, Josette Caruana, Susana Jorge, André Lino, Gorana Roje
Published in Public Money & Management (Ahead of Print, 2024)
发表于《公共财政与管理》(2024 年提前出版)
{"title":"Debate: Researching in challenging times—adapting and enhancing public sector accounting practices","authors":"Marco Bisogno, Josette Caruana, Susana Jorge, André Lino, Gorana Roje","doi":"10.1080/09540962.2024.2394280","DOIUrl":"https://doi.org/10.1080/09540962.2024.2394280","url":null,"abstract":"Published in Public Money & Management (Ahead of Print, 2024)","PeriodicalId":47789,"journal":{"name":"Public Money & Management","volume":"18 1","pages":""},"PeriodicalIF":2.5,"publicationDate":"2024-08-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"142211478","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Locally-owned enterprises (LOEs), which are businesses that are wholly owned by a local government, provide services that are required by law on a monopoly basis. Preparers of sustainability report...
{"title":"Sustainability reporting from the preparers’ perspective in locally-owned public enterprises","authors":"Lourdes Torres, Lara Ripoll, Vicente Pina, Patricia Bachiller","doi":"10.1080/09540962.2024.2392724","DOIUrl":"https://doi.org/10.1080/09540962.2024.2392724","url":null,"abstract":"Locally-owned enterprises (LOEs), which are businesses that are wholly owned by a local government, provide services that are required by law on a monopoly basis. Preparers of sustainability report...","PeriodicalId":47789,"journal":{"name":"Public Money & Management","volume":"51 1","pages":""},"PeriodicalIF":2.5,"publicationDate":"2024-08-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"142211477","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
This article explains some aspects of the role of accrual-based information disclosed by local governments, which has been a subject of debate for some time. Using eXplainable AI (XAI), the authors...
本文从某些方面解释了地方政府披露的权责发生制信息的作用。作者利用可解释的人工智能(XAI)...
{"title":"Does accrual information impact municipal bond prices? Evidence from Japan using AI","authors":"Kentaro Haraguchi, Yasuhiro Tamba, Daisuke Ikeda, Shuji Abe","doi":"10.1080/09540962.2024.2392731","DOIUrl":"https://doi.org/10.1080/09540962.2024.2392731","url":null,"abstract":"This article explains some aspects of the role of accrual-based information disclosed by local governments, which has been a subject of debate for some time. Using eXplainable AI (XAI), the authors...","PeriodicalId":47789,"journal":{"name":"Public Money & Management","volume":"2 1","pages":""},"PeriodicalIF":2.5,"publicationDate":"2024-08-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"142211480","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2024-08-27DOI: 10.1080/09540962.2024.2393937
Sandra Cohen, Francesca Manes-Rossi
Published in Public Money & Management (Ahead of Print, 2024)
发表于《公共财政与管理》(2024 年提前出版)
{"title":"Debate: Can we tell accounting when we see it?","authors":"Sandra Cohen, Francesca Manes-Rossi","doi":"10.1080/09540962.2024.2393937","DOIUrl":"https://doi.org/10.1080/09540962.2024.2393937","url":null,"abstract":"Published in Public Money & Management (Ahead of Print, 2024)","PeriodicalId":47789,"journal":{"name":"Public Money & Management","volume":"18 1","pages":""},"PeriodicalIF":2.5,"publicationDate":"2024-08-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"142211479","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2024-08-21DOI: 10.1080/09540962.2024.2389915
Helen Margetts, Patrick Dunleavy
The relationships between digital governments and private digital technology corporations shape investments that endure for years, even decades. Yet recent changes have been under-researched in pub...
{"title":"The political economy of digital government: How Silicon Valley firms drove conversion to data science and artificial intelligence in public management","authors":"Helen Margetts, Patrick Dunleavy","doi":"10.1080/09540962.2024.2389915","DOIUrl":"https://doi.org/10.1080/09540962.2024.2389915","url":null,"abstract":"The relationships between digital governments and private digital technology corporations shape investments that endure for years, even decades. Yet recent changes have been under-researched in pub...","PeriodicalId":47789,"journal":{"name":"Public Money & Management","volume":"25 1","pages":""},"PeriodicalIF":2.5,"publicationDate":"2024-08-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"142211516","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}