Public Money & Management, Volume 39, Issue 8 (2019)

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Public Money & Management, Volume 39, Issue 8 (2019)

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Editorial

Editorial
Editorial: Government accounting touching its boundaries
Andreas Bergmann
Page: 533
Published online: 22 Oct 2019
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Original Articles

Article
Drivers for the voluntary adoption of consolidated financial statements in local governments
Serena Santis, Giuseppe Grossi & Marco Bisogno
Pages: 534-543
Published online: 03 Jun 2019
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Article
Implementing the International Public Sector Accounting Standards for consolidated financial statements: facilitators, benefits and challenges
Patrícia Gomes, Isabel Brusca & Maria José Fernandes
Pages: 544-552
Published online: 04 Sep 2019
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Article
Citizens, technology and the NPM movement
Irvine Lapsley & Federica Segato
Pages: 553-559
Published online: 10 Jun 2019
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Article
A theoretical basis for public sector accrual accounting research: current state and perspectives
Andreas Bergmann, Sandro Fuchs & Christoph Schuler
Pages: 560-570
Published online: 04 Sep 2019
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Article
Sub-sovereign bond buyback: a way forward for debt-laden regions in austerity
Davide Eltrudis, Stephen J. Bailey & Patrizio Monfardini
Pages: 571-580
Published online: 20 May 2019
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Article
Financing China’s unprecedented infrastructure boom: the evolution of capital structure from 1978 to 2015
Jerry Zhirong Zhao, Guocan Su & Dan Li
Pages: 581-589
Published online: 21 Jun 2019
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New Developments

Article
New development: The IPSASB project on accounting for social benefits—IPSAS 42
Sebastian Heintges & Gillian Waldbauer
Pages: 590-594
Published online: 11 Apr 2019
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Article
New development: The practical relevance of public sector accounting research; time to take a stand
Jan van Helden
Pages: 595-598
Published online: 30 May 2019
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Open Access
Article
New development: Lessons and recommendations from South Korea’s experiences with integrated financial management information systems
Seong-ho Jeong & Youngmin Oh
Pages: 599-601
Published online: 11 Apr 2019
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