Pub Date : 2024-08-20DOI: 10.1080/09540962.2024.2389950
Ebru Tekin Bilbil, Cemil Eren Fırtın, Tom S. Karlsson
This article underscores that accounting is vital in (re)shaping, transforming, and facilitating compromise and negotiation during human-made crises. Compromises are shown to be transactional, fine...
{"title":"More than just numbers: Exploring the transformative role of accounting practices in the Black Sea Grain Initiative for mitigating human-made crises","authors":"Ebru Tekin Bilbil, Cemil Eren Fırtın, Tom S. Karlsson","doi":"10.1080/09540962.2024.2389950","DOIUrl":"https://doi.org/10.1080/09540962.2024.2389950","url":null,"abstract":"This article underscores that accounting is vital in (re)shaping, transforming, and facilitating compromise and negotiation during human-made crises. Compromises are shown to be transactional, fine...","PeriodicalId":47789,"journal":{"name":"Public Money & Management","volume":null,"pages":null},"PeriodicalIF":2.5,"publicationDate":"2024-08-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"142211514","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 : 2024-08-19DOI: 10.1080/09540962.2024.2390626
Rosario Pérez-Morote, Humberto Nuno Rito Ribeiro, Javier Calleja-Lozano, Jesús Fernando Santos-Peñalver
The article provides new insights in the analysis of risks to improve the efficiency and effectiveness of public management. Public auditors and internal control professionals in public institution...
{"title":"Risk and conditioning factors in the public internal control. Weaknesses in public management concerning the procurement of expenditure files","authors":"Rosario Pérez-Morote, Humberto Nuno Rito Ribeiro, Javier Calleja-Lozano, Jesús Fernando Santos-Peñalver","doi":"10.1080/09540962.2024.2390626","DOIUrl":"https://doi.org/10.1080/09540962.2024.2390626","url":null,"abstract":"The article provides new insights in the analysis of risks to improve the efficiency and effectiveness of public management. Public auditors and internal control professionals in public institution...","PeriodicalId":47789,"journal":{"name":"Public Money & Management","volume":null,"pages":null},"PeriodicalIF":2.5,"publicationDate":"2024-08-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"142211520","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 : 2024-08-15DOI: 10.1080/09540962.2024.2387912
John Clarke, Janet Newman
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: Beyond the New Public Management?","authors":"John Clarke, Janet Newman","doi":"10.1080/09540962.2024.2387912","DOIUrl":"https://doi.org/10.1080/09540962.2024.2387912","url":null,"abstract":"Published in Public Money & Management (Ahead of Print, 2024)","PeriodicalId":47789,"journal":{"name":"Public Money & Management","volume":null,"pages":null},"PeriodicalIF":2.5,"publicationDate":"2024-08-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"142211517","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 : 2024-08-06DOI: 10.1080/09540962.2024.2387852
Haris Alibašić
This article offers critical insights for policy-makers, development strategists, environmental advocates, and academics engaged in the rigorous pursuit of sustainable development within the contex...
{"title":"New development: A resilient framework for optimizing the Republic of Kosovo's sustainable development","authors":"Haris Alibašić","doi":"10.1080/09540962.2024.2387852","DOIUrl":"https://doi.org/10.1080/09540962.2024.2387852","url":null,"abstract":"This article offers critical insights for policy-makers, development strategists, environmental advocates, and academics engaged in the rigorous pursuit of sustainable development within the contex...","PeriodicalId":47789,"journal":{"name":"Public Money & Management","volume":null,"pages":null},"PeriodicalIF":2.5,"publicationDate":"2024-08-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141930339","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 : 2024-08-01DOI: 10.1080/09540962.2024.2379103
Stephen Osborne, Greta Nasi
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: 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?","authors":"Stephen Osborne, Greta Nasi","doi":"10.1080/09540962.2024.2379103","DOIUrl":"https://doi.org/10.1080/09540962.2024.2379103","url":null,"abstract":"Published in Public Money & Management (Ahead of Print, 2024)","PeriodicalId":47789,"journal":{"name":"Public Money & Management","volume":null,"pages":null},"PeriodicalIF":2.5,"publicationDate":"2024-08-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141881996","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 : 2024-07-25DOI: 10.1080/09540962.2024.2379332
Thet Hnin San, Seunghoo Lim
This article provides evidence regarding the efforts of the government of Myanmar to adopt the International Public Sector Accounting Standards (IPSAS), as well as analysing the interactions among ...
{"title":"Why has IPSAS been set as an agenda but not adopted in Myanmar?","authors":"Thet Hnin San, Seunghoo Lim","doi":"10.1080/09540962.2024.2379332","DOIUrl":"https://doi.org/10.1080/09540962.2024.2379332","url":null,"abstract":"This article provides evidence regarding the efforts of the government of Myanmar to adopt the International Public Sector Accounting Standards (IPSAS), as well as analysing the interactions among ...","PeriodicalId":47789,"journal":{"name":"Public Money & Management","volume":null,"pages":null},"PeriodicalIF":2.5,"publicationDate":"2024-07-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141886925","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 : 2024-07-23DOI: 10.1080/09540962.2024.2370550
Carmela Barbera, Mariafrancesca Sicilia, Ileana Steccolini
Accounting systems have been traditionally seen as technical calculative practices to quantify public sector activities, used by governments for (internal) decision-making purposes and to be extern...
{"title":"New development: Rethinking public sector accounting systems by rediscovering their relational nature","authors":"Carmela Barbera, Mariafrancesca Sicilia, Ileana Steccolini","doi":"10.1080/09540962.2024.2370550","DOIUrl":"https://doi.org/10.1080/09540962.2024.2370550","url":null,"abstract":"Accounting systems have been traditionally seen as technical calculative practices to quantify public sector activities, used by governments for (internal) decision-making purposes and to be extern...","PeriodicalId":47789,"journal":{"name":"Public Money & Management","volume":null,"pages":null},"PeriodicalIF":2.5,"publicationDate":"2024-07-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141930478","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 : 2024-07-16DOI: 10.1080/09540962.2024.2376373
Jos C. N. Raadschelders, Hon Ronald P. Sanders
It is very important to recognize that, apparent irony notwithstanding, a merit-based, apolitical career civil service has become a vital support to large-scale democracy. Thus, policies that seek ...
{"title":"New development: Loyalty to principle or politics—The US civil service under attack … but is it justified?","authors":"Jos C. N. Raadschelders, Hon Ronald P. Sanders","doi":"10.1080/09540962.2024.2376373","DOIUrl":"https://doi.org/10.1080/09540962.2024.2376373","url":null,"abstract":"It is very important to recognize that, apparent irony notwithstanding, a merit-based, apolitical career civil service has become a vital support to large-scale democracy. Thus, policies that seek ...","PeriodicalId":47789,"journal":{"name":"Public Money & Management","volume":null,"pages":null},"PeriodicalIF":2.5,"publicationDate":"2024-07-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141720309","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 explores how local governments adapt their financial management systems during the chaos and uncertainty of war; the authors use the recent military conflict in Ukraine as a case study...
{"title":"Addressing complexity and planning for the uncertain: local finances in wartime Ukraine","authors":"Veronika Vakulenko, Massimo Sargiacomo, Veronika Klymenko","doi":"10.1080/09540962.2024.2374333","DOIUrl":"https://doi.org/10.1080/09540962.2024.2374333","url":null,"abstract":"This article explores how local governments adapt their financial management systems during the chaos and uncertainty of war; the authors use the recent military conflict in Ukraine as a case study...","PeriodicalId":47789,"journal":{"name":"Public Money & Management","volume":null,"pages":null},"PeriodicalIF":2.5,"publicationDate":"2024-07-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141613301","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}
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