Public Money & Management, Volume 41, Issue 3 (2021)

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Public Money & Management, Volume 41, Issue 3 (2021)

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Vol 44, 2024 Vol 43, 2023 Vol 42, 2022 Volume 41, 2021 Vol 40, 2020 Vol 39, 2019 Vol 38, 2018 Vol 37, 2017 Vol 36, 2016 Vol 35, 2015 Vol 34, 2014 Vol 33, 2013 Vol 32, 2012 Vol 31, 2011 Vol 30, 2010 Vol 29, 2009 Vol 28, 2008 Vol 27, 2007 Vol 26, 2006 Vol 25, 2005 Vol 24, 2004 Vol 23, 2003 Vol 22, 2002 Vol 21, 2001 Vol 20, 2000 Vol 19, 1999 Vol 18, 1998 Vol 17, 1997 Vol 16, 1996 Vol 15, 1995 Vol 14, 1994 Vol 13, 1993 Vol 12, 1992 Vol 11, 1991 Vol 10, 1990 Vol 9, 1989 Vol 8, 1988 Vol 7, 1987 Vol 6, 1986-1987 Vol 5, 1985-1986 Vol 4, 1984-1985 Vol 3, 1983-1984 Vol 2, 1982-1983 Vol 1, 1981-1982
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Theme: Valuation and measurement in the public sector

Editorial

Editorial
Editorial: IPSASB and academia: a promising co-operation
Francesco Capalbo, David Watkins, Ileana Steccolini & Federico Alvino
Pages: 181-183
Published online: 23 Mar 2021
First Page PreviewforEditorial: IPSASB and academia: a promising co-operation | Full Text | References | PDF (249.7 KB) | EPUB
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Free Access

Other

The proposed IPSAS on measurement for public sector financial reporting—recycling or reiteration?
Josette Caruana
Pages: 184-191
Published online: 23 Mar 2021
AbstractforThe proposed IPSAS on measurement for public sector financial reporting—recycling or reiteration? | Full Text | References | PDF (679.4 KB) | EPUB
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Recursivity in standard setting processes: the measurement case of fair value and market value
Annemarie Conrath-Hargreaves, Jens Heiling & Sonja Wüstemann
Pages: 192-202
Published online: 23 Mar 2021
AbstractforRecursivity in standard setting processes: the measurement case of fair value and market value | Full Text | References | PDF (816.1 KB) | EPUB
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Accounting for infrastructure assets in the public sector: The state of the art in academic research and international standards setting
Rosa Lombardi, Federico Schimperna, Margherita Smarra & Marco Sorrentino
Pages: 203-212
Published online: 04 Nov 2020
AbstractforAccounting for infrastructure assets in the public sector: The state of the art in academic research and international standards setting | Full Text | References | PDF (964.5 KB) | EPUB
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Emerging accounting patterns: accounting for natural resources
Giovanna Dabbicco
Pages: 213-222
Published online: 23 Mar 2021
AbstractforEmerging accounting patterns: accounting for natural resources | Full Text | References | PDF (824.6 KB) | EPUB
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Non-theme articles

Article
Debate: Covid-19 and Sweden’s exceptionalism—a spotlight on the cracks in the social fabric of a mature welfare state
Mikael Granberg, Malin Rönnblom, Michaela Padden, Johanna Tangnäs & Andreas Öjehag
Pages: 223-224
Published online: 12 Jan 2021
CitationforDebate: Covid-19 and Sweden’s exceptionalism—a spotlight on the cracks in the social fabric of a mature welfare state | Full Text | References | PDF (433.6 KB) | EPUB
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Open Access
Financial reporting by smaller charities: drivers of the cash/accruals choice
Elaine Alsop & Gareth G Morgan
Pages: 225-235
Published online: 04 Dec 2019
AbstractforFinancial reporting by smaller charities: drivers of the cash/accruals choice | Full Text | References | PDF (893.3 KB) | EPUB
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Article
How does information system success come about in inter-organizational networks of public services?
Piervito Bianchi & Mariangela Trimigno
Pages: 236-245
Published online: 25 Sep 2019
AbstractforHow does information system success come about in inter-organizational networks of public services? | Full Text | References | PDF (956.7 KB) | EPUB
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Improving the payment mechanism in transport public–private partnerships
Antonio Sánchez Soliño & Vicente Alcaraz Carrillo de Albornoz
Pages: 246-254
Published online: 28 Oct 2019
AbstractforImproving the payment mechanism in transport public–private partnerships | Full Text | References | PDF (667.6 KB) | EPUB
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Identifying risk determinants of the financial sustainability of regional governments
Andrés Navarro-Galera, Laura Alcaide-Muñoz, María Deseada López-Subires & Manuel Pedro Rodríguez-Bolívar
Pages: 255-263
Published online: 14 Nov 2019
AbstractforIdentifying risk determinants of the financial sustainability of regional governments | Full Text | References | PDF (676.3 KB) | EPUB
  • 370 Views
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Management practices and the quality of primary care
Jannis Angelis, Anna Häger Glenngård & Henrik Jordahl
Pages: 264-271
Published online: 22 Nov 2019
AbstractforManagement practices and the quality of primary care | Full Text | References | PDF (599.6 KB) | EPUB
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Article
New development: Does investment in social impact bonds affect equity prices? An event study
Zvika Afik, Hagai Katz, Arie Levy & Rami Yosef
Pages: 272-275
Published online: 12 Nov 2019
AbstractforNew development: Does investment in social impact bonds affect equity prices? An event study | Full Text | References | PDF (829 KB) | EPUB
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Article
New development: Corporate philanthropy to mandatory corporate social responsibility (CSR)—a new law for India
Ameeta Jain, Monika Kansal & Mahesh Joshi
Pages: 276-278
Published online: 21 Jan 2020
AbstractforNew development: Corporate philanthropy to mandatory corporate social responsibility (CSR)—a new law for India | Full Text | References | PDF (259.3 KB) | EPUB
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