Public Money & Management, Volume 41, Issue 6 (2021)

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Public Money & Management, Volume 41, Issue 6 (2021)

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Foreword

Foreword: 2021 CIGAR annual issue
Susana Jorge
Page: 427
Published online: 05 Aug 2021
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Editorial

Editorial
Editorial: Comparison as a habit—The case for international governmental accounting research
Eugenio Caperchione, Marco Bisogno, Josette Caruana, Sandra Cohen & Francesca Manes-Rossi
Pages: 428-431
Published online: 05 Aug 2021
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Debates

Article
Debate: Public sector consolidated financial statements—the hybrid approach
Cristian Carini & Claudio Teodori
Pages: 432-433
Published online: 17 Feb 2021
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Article
Debate: Growing the academic voice in IPSASB’s work
Ian Carruthers
Pages: 434-435
Published online: 05 Jul 2021
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Research Articles

A consistent bottom-up approach for deriving a conceptual framework for public sector financial accounting
Lasse Oulasvirta
Pages: 436-446
Published online: 17 Feb 2021
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The academic voice in the EPSAS project
Francesca Manes-Rossi, Sandra Cohen & Isabel Brusca
Pages: 447-455
Published online: 31 Mar 2021
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Public managers’ perception of the usefulness of accounting information in decision-making processes
Jelena Poljašević, Vesna Vašiček & Martina Dragija Kostić
Pages: 456-465
Published online: 07 Apr 2021
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What are the required qualities of auditors in the public sector?
Cecilia Langella, Eugenio Anessi-Pessina & Elena Cantù
Pages: 466-476
Published online: 23 Feb 2021
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Post-decision project evaluation of UK public–private partnerships: insights from planning practice
Xia Shu, Stewart Smyth & Jim Haslam
Pages: 477-486
Published online: 22 Apr 2021
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New developments

Article
New development: University managers balancing between sense and sensibility
Daniela Argento & Jan van Helden
Pages: 487-490
Published online: 19 Apr 2021
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Article
New development: Diversification of the Cour des comptes’ activities—a necessary modernization or an identity evolution?
Manel Benzerafa-Alilat, Nino Tandilashvili & Marion Friscia
Pages: 491-493
Published online: 22 Jun 2021
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Article
New development: Embedding the SDGs in city strategic planning and management
Enrico Guarini, Elisa Mori & Elena Zuffada
Pages: 494-497
Published online: 23 Feb 2021
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