Public Money & Management, Volume 43, Issue 7 (2023)

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Public Money & Management, Volume 43, Issue 7 (2023)

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Third CIGAR Annual Issue

Editorial

Editorial
Editorial: A finger firmly on the pulse
Josette Caruana, Sandra Cohen, Francesca Manes-Rossi, Marco Bisogno & Eugenio Caperchione
Pages: 645-648
Published online: 29 Sep 2023
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Research articles

Article
The debate around EPSAS: a structured literature review for scholars and practitioners
Vincenzo Sforza, Riccardo Cimini & Elisa Fanti
Pages: 649-658
Published online: 04 May 2023
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Article
Readability versus obfuscation to fight corruption: evidence from Italian local governments
Luca Ferri, Francesca Manes-Rossi & Annamaria Zampella
Pages: 659-668
Published online: 08 Aug 2023
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Article
Are SDGs being translated into accounting terms? Evidence from European cities
Sandra Cohen, Francesca Manes-Rossi & Isabel Brusca
Pages: 669-678
Published online: 15 Aug 2023
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Open Access
Article
The effect of board gender diversity on financial and non-financial performance: evidence from Italian public universities
Natalia Aversano, Giuseppe Nicolò, Diana Ferullo & Paolo Tartaglia Polcini
Pages: 679-688
Published online: 21 Aug 2023
AbstractforThe effect of board gender diversity on financial and non-financial performance: evidence from Italian public universities | Full Text | References | PDF (979.2 KB) | EPUB
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Article
Modelling public sector accounting on private sector practices: the perspectives of practitioners in Polish local government
Magdalena Kowalczyk & Josette Caruana
Pages: 689-698
Published online: 09 Jun 2023
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New developments

Article
New development: The ethics of accounting information manipulation in the political arena
Jan van Helden, Tjerk Budding, Enrico Guarini & Anna Francesca Pattaro
Pages: 699-703
Published online: 26 Jun 2023
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Open Access
Article
New development: IPSAS-lite—Some reflections and a call for research
Carolyn J. Cordery
Pages: 704-708
Published online: 21 Jun 2023
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Open Access
Article
New development: Using counter accounting as a methodology in public accountability and management research
Anne Stafford
Pages: 709-712
Published online: 29 Sep 2023
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Article
New development: The limits of business accounting in the public sector context—the case of concessionary leases and right-of-use assets in-kind
Isabel Brusca
Pages: 713-716
Published online: 12 Sep 2023
AbstractforNew development: The limits of business accounting in the public sector context—the case of concessionary leases and right-of-use assets in-kind | Full Text | References | PDF (416.9 KB) | EPUB
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Article
Meeting report: Public accountability and democracy in times of crisis—the CIGAR Network 2023 conference
Mari Kobayashi & Akira Omori
Pages: 717-719
Published online: 19 Sep 2023
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Open Access
Editorial
Reflections on being CIGAR Executive Board Chair
Susana Jorge
Pages: 720-721
Published online: 29 Sep 2023
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Editorial

Editorial
Editorial: PMM CIGAR theme: Public sector accounting—educating for reform challenges
Jens Heiling, Berit Adam, Susana Jorge & Sotirios Karatzimas
Pages: 722-724
Published online: 29 Sep 2023
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Debates

Discussion
Debate: Public sector accounting education and artificial intelligence
Sandra Cohen, Francesca Manes Rossi & Isabel Brusca
Pages: 725-726
Published online: 09 May 2023
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Discussion
Debate: Integrating new perspectives in public sector accounting education (PSAE)
Patrícia Gomes, Cláudia Teixeira & Graça Azevedo
Pages: 727-728
Published online: 07 Sep 2023
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Discussion
Debate: How to give university public sector accounting education the relevance it truly deserves
Peter C. Lorson & Ellen Haustein
Pages: 729-730
Published online: 22 Aug 2023
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Research articles

Article
Public sector accounting education: international trends and Italian curricula
Elisabetta Pericolo, Paolo Fedele, Silvia Iacuzzi, Rubens Pauluzzo & Andrea Garlatti
Pages: 731-740
Published online: 07 Sep 2023
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  • 497 Views
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Article
Education in public sector accounting at higher education institutions in Germany
Christoph Reichard, Nicole Küchler-Stahn & John Siegel
Pages: 741-749
Published online: 14 Aug 2023
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  • 334 Views
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New developments

Article
New development: New public management values and public sector accounting education in Australia—A ‘reflection-in-action’ perspective
Zahirul Hoque
Pages: 750-754
Published online: 07 Sep 2023
AbstractforNew development: New public management values and public sector accounting education in Australia—A ‘reflection-in-action’ perspective | Full Text | References | PDF (733.8 KB) | EPUB
  • 605 Views
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Article
New development: A prototype framework to assess the coverage of financial management topics in MPA/MPM programmes
Camilla Falivena, Berit Adam, Sandro Brunelli, Jens Heiling & Sotirios Karatzimas
Pages: 755-761
Published online: 12 Sep 2023
AbstractforNew development: A prototype framework to assess the coverage of financial management topics in MPA/MPM programmes | Full Text | References | PDF (1.2 MB) | EPUB
  • 397 Views
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Article
New development: The role of education in public sector accounting reforms in emerging economies: a socio-material perspective
Christoph Schuler, Giuseppe Grossi & Sandro Fuchs
Pages: 762-768
Published online: 19 Sep 2023
AbstractforNew development: The role of education in public sector accounting reforms in emerging economies: a socio-material perspective | Full Text | References | PDF (860.8 KB) | EPUB
  • 910 Views
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