Public Money & Management, Volume 39, Issue 6 (2019)

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Public Money & Management, Volume 39, Issue 6 (2019)

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Theme: Innovations in public sector financial and management accounting: for

Editorial

Editorial
Editorial: Innovations in public sector financial and management accounting—for better or worse?
Eugenio Caperchione, Sandra Cohen, Francesca Manes-Rossi & Isabel Brusca
Pages: 385-388
Published online: 13 Jun 2019
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Debate

Article
Debate: On the role of prudence in public sector accounting
Peter Lorson & Ellen Haustein
Pages: 389-390
Published online: 22 May 2019
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Article
Debate: Accommodating the prudence principle in EPSAS design
Helge C. Brixner & Martin Köhler
Pages: 391-392
Published online: 28 May 2019
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Original Articles

Carry-overs or leftovers? Tackling year-end spend-downs at the central government level
Sanja Korac, Birgit Moser, Paolo Rondo-Brovetto & Iris Saliterer
Pages: 393-400
Published online: 22 May 2019
AbstractforCarry-overs or leftovers? Tackling year-end spend-downs at the central government level | Full Text | References | PDF (711.3 KB) | EPUB
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Management accounting innovations for rationalizing the cost of services: The reassessment of cash and accrual accounting
Margarita Labrador & Jorge Olmo
Pages: 401-408
Published online: 22 May 2019
AbstractforManagement accounting innovations for rationalizing the cost of services: The reassessment of cash and accrual accounting | Full Text | References | PDF (583.4 KB) | EPUB
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Tweaking public sector reporting with integrated reporting (IR) concepts
Josette Caruana & Ian Grech
Pages: 409-417
Published online: 28 May 2019
AbstractforTweaking public sector reporting with integrated reporting (IR) concepts | Full Text | References | PDF (775 KB) | EPUB
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Non-theme article

Article
Assessing the effectiveness of fire prevention strategies
Mark Taylor, Deb Appleton, Guy Keen & John Fielding
Pages: 418-427
Published online: 22 Feb 2019
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Original Articles

Article
Manipulation of profits in Italian publicly-funded healthcare trusts
Salma Ibrahim, Emmanouil Noikokyris, Gianluca Fabiano & Giampiero Favato
Pages: 428-435
Published online: 26 Feb 2019
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Article
Transparency of the organization and activity of carbon funds
Klaudia Jarno
Pages: 436-442
Published online: 18 Feb 2019
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Article
Outcome, process and support: analysing aspects of innovation in public sector organizations
Johanna Nählinder & Anna Fogelberg Eriksson
Pages: 443-449
Published online: 11 Feb 2019
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Open Access
Article
New development: Fiscal reform in South Korea: looking back and moving forward
Seong-ho Jeong & Sung Hoon Kang
Pages: 450-453
Published online: 29 Jan 2019
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