Public Money & Management, Volume 42, Issue 6 (2022)

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Public Money & Management, Volume 42, Issue 6 (2022)

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THEME: RISK MANAGEMENT AND MANAGEMENT ACCOUNTING IN THE PUBLIC SECTOR—EMERGING ISSUES AND FUTURE RESEARCH PERSPECTIVES Guest editors: Tarek Rana, Enrico Bracci and Danture Wickramasinghe

Editorial

Editorial
Editorial: Management accounting and risk management—research and reflections
Tarek Rana, Danture Wickramasinghe & Enrico Bracci
Pages: 361-364
Published online: 28 Jul 2022
First Page PreviewforEditorial: Management accounting and risk management—research and reflections | Full Text | References | PDF (616.2 KB) | EPUB
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Free Access

Debates

Article
Budgeting and governing for deficit reduction in the UK public sector: Act four—risk management arrangements
Laurence Ferry & Peter Eckersley
Pages: 365-367
Published online: 17 Apr 2019
First Page PreviewforBudgeting and governing for deficit reduction in the UK public sector: Act four—risk management arrangements | Full Text | References | PDF (350.4 KB) | EPUB
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Article
Is managing for risk through resilience the answer in the quest for sustainability in the public sector?
Ken Warren
Pages: 368-370
Published online: 21 Aug 2019
First Page PreviewforIs managing for risk through resilience the answer in the quest for sustainability in the public sector? | Full Text | References | PDF (238.5 KB) | EPUB
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Research articles

Article
Risk as opportunity in schools: An economies of worth perspective
Zhiyun Gong, Gillian Vesty & Nava Subramaniam
Pages: 371-378
Published online: 09 May 2022
AbstractforRisk as opportunity in schools: An economies of worth perspective | Full Text | References | PDF (616.2 KB) | EPUB
  • 191 Views
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Article
Risk governance through public sector interactive control systems: The intricacies of turning immeasurable uncertainties into manageable risks
Georgios Kominis, Adina Dudau, Alvise Favotto & Douglas Gunn
Pages: 379-387
Published online: 03 Sep 2021
AbstractforRisk governance through public sector interactive control systems: The intricacies of turning immeasurable uncertainties into manageable risks | Full Text | References | PDF (1,017.3 KB) | EPUB
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Open Access
Article
Risk disclosure practices: Does institutional imperative matter?
Mohammad Istiaq Azim & Shamsun Nahar
Pages: 388-394
Published online: 27 Oct 2021
AbstractforRisk disclosure practices: Does institutional imperative matter? | Full Text | References | PDF (539 KB) | EPUB
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Article
Risk management and management accounting control systems in public sector organizations: a systematic literature review
Enrico Bracci, Tallaki Mouhcine, Tarek Rana & Danture Wickramasinghe
Pages: 395-402
Published online: 23 Aug 2021
AbstractforRisk management and management accounting control systems in public sector organizations: a systematic literature review | Full Text | References | PDF (1 MB) | EPUB
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New developments

Article
Enabling enterprise risk management maturity in public sector organizations
Habib Mahama, Mohamed Elbashir, Steve Sutton & Vicky Arnold
Pages: 403-407
Published online: 05 Jun 2020
AbstractforEnabling enterprise risk management maturity in public sector organizations | Full Text | References | PDF (452.9 KB) | EPUB
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Article
Managing risk for better performance—not taking a risk can actually be a risk
Pat Barrett AO
Pages: 408-413
Published online: 17 Sep 2019
AbstractforManaging risk for better performance—not taking a risk can actually be a risk | Full Text | References | PDF (552 KB) | EPUB
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Article
New development: The behavioural effects of risk management in higher education
Anil K. Narayan & John Kommunuri
Pages: 414-416
Published online: 04 Aug 2021
AbstractforNew development: The behavioural effects of risk management in higher education | Full Text | References | PDF (258.5 KB) | EPUB
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Article
New development: Management control for emergent risks in the public sector—a levers of control perspective
Georgiou Vasileios & Alvise Favotto
Pages: 417-419
Published online: 12 Oct 2021
AbstractforNew development: Management control for emergent risks in the public sector—a levers of control perspective | Full Text | References | PDF (414.4 KB) | EPUB
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Open Access

NON THEME ARTICLES

Article
Can amalgamations deliver? Barriers to local government mergers from an historical institutionalist perspective
Andrea Garlatti, Paolo Fedele & Silvia Iacuzzi
Pages: 420-430
Published online: 03 Aug 2020
AbstractforCan amalgamations deliver? Barriers to local government mergers from an historical institutionalist perspective | Full Text | References | PDF (1.2 MB) | EPUB
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Article
International experiences informing federal budget reforms in the USA: exploring accruals, transparency, fiscal rules, and multi-year budgeting
Juan Pablo Martinez Guzman & Philip G. Joyce
Pages: 431-441
Published online: 27 Jul 2020
AbstractforInternational experiences informing federal budget reforms in the USA: exploring accruals, transparency, fiscal rules, and multi-year budgeting | Full Text | References | PDF (1,008.4 KB) | EPUB
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Article
Cultural transition and organizational performance: the non-profit context
Lu Jiao, Graeme Harrison & Jinhua Chen
Pages: 442-451
Published online: 11 Sep 2020
AbstractforCultural transition and organizational performance: the non-profit context | Full Text | References | PDF (948.3 KB) | EPUB
  • 651 Views
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Article
Impacts of the Covid-19 pandemic on the audit of local government financial statements: experience from Indonesia
Irwan Taufiq Ritonga & Suyanto Suyanto
Pages: 452-459
Published online: 09 Aug 2021
AbstractforImpacts of the Covid-19 pandemic on the audit of local government financial statements: experience from Indonesia | Full Text | References | PDF (799.9 KB) | EPUB
  • 1206 Views
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New developments

Article
New development: Ten years of consolidated accounts in the United Kingdom public sector—taking stock
Elaine Stewart & Ciaran Connolly
Pages: 460-462
Published online: 03 Feb 2022
AbstractforNew development: Ten years of consolidated accounts in the United Kingdom public sector—taking stock | Full Text | References | PDF (311.1 KB) | EPUB
  • 1471 Views
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Open Access
Article
Cash versus accrual accounting for the public sector—EPSAS
Viola Eulner & Gillian Waldbauer
Pages: 463-466
Published online: 05 Mar 2018
AbstractforCash versus accrual accounting for the public sector—EPSAS | Full Text | References | PDF (304.2 KB) | EPUB
  • 1982 Views
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Article
New development: Accounting for human-made disasters—comparative analysis of the support to Ukraine in times of war
Giuseppe Grossi & Veronika Vakulenko
Pages: 467-471
Published online: 26 Apr 2022
AbstractforNew development: Accounting for human-made disasters—comparative analysis of the support to Ukraine in times of war | Full Text | References | PDF (945.1 KB) | EPUB
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Open Access

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