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More than just numbers: Exploring the transformative role of accounting practices in the Black Sea Grain Initiative for mitigating human-made crises 不仅仅是数字：探索会计实践在黑海粮食倡议中对缓解人为危机的变革作用
IF 2.5 4区 管理学
Public Money & Management Pub Date : 2024-08-20 DOI: 10.1080/09540962.2024.2389950
Ebru Tekin Bilbil, Cemil Eren Fırtın, Tom S. Karlsson
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引用次数: 0
Risk and conditioning factors in the public internal control. Weaknesses in public management concerning the procurement of expenditure files 公共内部控制的风险和条件因素。公共管理在采购支出档案方面的薄弱环节
IF 2.5 4区 管理学
Public Money & Management Pub Date : 2024-08-19 DOI: 10.1080/09540962.2024.2390626
Rosario Pérez-Morote, Humberto Nuno Rito Ribeiro, Javier Calleja-Lozano, Jesús Fernando Santos-Peñalver
{"title":"Risk and conditioning factors in the public internal control. Weaknesses in public management concerning the procurement of expenditure files","authors":"Rosario Pérez-Morote, Humberto Nuno Rito Ribeiro, Javier Calleja-Lozano, Jesús Fernando Santos-Peñalver","doi":"10.1080/09540962.2024.2390626","DOIUrl":"https://doi.org/10.1080/09540962.2024.2390626","url":null,"abstract":"The article provides new insights in the analysis of risks to improve the efficiency and effectiveness of public management. Public auditors and internal control professionals in public institution...","PeriodicalId":47789,"journal":{"name":"Public Money & Management","volume":null,"pages":null},"PeriodicalIF":2.5,"publicationDate":"2024-08-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"142211520","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Debate: Beyond the New Public Management? 辩论：超越新公共管理？
IF 2.5 4区 管理学
Public Money & Management Pub Date : 2024-08-15 DOI: 10.1080/09540962.2024.2387912
John Clarke, Janet Newman
{"title":"Debate: Beyond the New Public Management?","authors":"John Clarke, Janet Newman","doi":"10.1080/09540962.2024.2387912","DOIUrl":"https://doi.org/10.1080/09540962.2024.2387912","url":null,"abstract":"Published in Public Money & Management (Ahead of Print, 2024)","PeriodicalId":47789,"journal":{"name":"Public Money & Management","volume":null,"pages":null},"PeriodicalIF":2.5,"publicationDate":"2024-08-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"142211517","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Editorial: Governments need liquidity and solvency requirements instead of failing strategic financial plans 社论：政府需要流动性和偿付能力要求，而不是失败的战略财务计划
IF 2.5 4区 管理学
Public Money & Management Pub Date : 2024-08-15 DOI: 10.1080/09540962.2024.2375854
Andreas Bergmann
{"title":"Editorial: Governments need liquidity and solvency requirements instead of failing strategic financial plans","authors":"Andreas Bergmann","doi":"10.1080/09540962.2024.2375854","DOIUrl":"https://doi.org/10.1080/09540962.2024.2375854","url":null,"abstract":"Published in Public Money & Management (Vol. 44, No. 6, 2024)","PeriodicalId":47789,"journal":{"name":"Public Money & Management","volume":null,"pages":null},"PeriodicalIF":2.5,"publicationDate":"2024-08-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"142211512","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
New development: A resilient framework for optimizing the Republic of Kosovo's sustainable development 新的发展：优化科索沃共和国可持续发展的弹性框架
IF 2.5 4区 管理学
Public Money & Management Pub Date : 2024-08-06 DOI: 10.1080/09540962.2024.2387852
Haris Alibašić
{"title":"New development: A resilient framework for optimizing the Republic of Kosovo's sustainable development","authors":"Haris Alibašić","doi":"10.1080/09540962.2024.2387852","DOIUrl":"https://doi.org/10.1080/09540962.2024.2387852","url":null,"abstract":"This article offers critical insights for policy-makers, development strategists, environmental advocates, and academics engaged in the rigorous pursuit of sustainable development within the contex...","PeriodicalId":47789,"journal":{"name":"Public Money & Management","volume":null,"pages":null},"PeriodicalIF":2.5,"publicationDate":"2024-08-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141930339","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Debate: The future of artificial intelligence for the co-design and co-production of public services—what do we know and what do we need to know? 辩论：人工智能促进公共服务的共同设计和共同生产的未来--我们知道什么，我们需要知道什么？
IF 2.5 4区 管理学
Public Money & Management Pub Date : 2024-08-01 DOI: 10.1080/09540962.2024.2379103
Stephen Osborne, Greta Nasi
{"title":"Debate: The future of artificial intelligence for the co-design and co-production of public services—what do we know and what do we need to know?","authors":"Stephen Osborne, Greta Nasi","doi":"10.1080/09540962.2024.2379103","DOIUrl":"https://doi.org/10.1080/09540962.2024.2379103","url":null,"abstract":"Published in Public Money & Management (Ahead of Print, 2024)","PeriodicalId":47789,"journal":{"name":"Public Money & Management","volume":null,"pages":null},"PeriodicalIF":2.5,"publicationDate":"2024-08-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141881996","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Why has IPSAS been set as an agenda but not adopted in Myanmar? 为什么《国际公共部门会计标准》已被列为议程，但缅甸却没有采用？
IF 2.5 4区 管理学
Public Money & Management Pub Date : 2024-07-25 DOI: 10.1080/09540962.2024.2379332
Thet Hnin San, Seunghoo Lim
{"title":"Why has IPSAS been set as an agenda but not adopted in Myanmar?","authors":"Thet Hnin San, Seunghoo Lim","doi":"10.1080/09540962.2024.2379332","DOIUrl":"https://doi.org/10.1080/09540962.2024.2379332","url":null,"abstract":"This article provides evidence regarding the efforts of the government of Myanmar to adopt the International Public Sector Accounting Standards (IPSAS), as well as analysing the interactions among ...","PeriodicalId":47789,"journal":{"name":"Public Money & Management","volume":null,"pages":null},"PeriodicalIF":2.5,"publicationDate":"2024-07-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141886925","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
New development: Rethinking public sector accounting systems by rediscovering their relational nature 新进展：重新思考公共部门会计制度，重新发现其关系性质
IF 2.5 4区 管理学
Public Money & Management Pub Date : 2024-07-23 DOI: 10.1080/09540962.2024.2370550
Carmela Barbera, Mariafrancesca Sicilia, Ileana Steccolini
{"title":"New development: Rethinking public sector accounting systems by rediscovering their relational nature","authors":"Carmela Barbera, Mariafrancesca Sicilia, Ileana Steccolini","doi":"10.1080/09540962.2024.2370550","DOIUrl":"https://doi.org/10.1080/09540962.2024.2370550","url":null,"abstract":"Accounting systems have been traditionally seen as technical calculative practices to quantify public sector activities, used by governments for (internal) decision-making purposes and to be extern...","PeriodicalId":47789,"journal":{"name":"Public Money & Management","volume":null,"pages":null},"PeriodicalIF":2.5,"publicationDate":"2024-07-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141930478","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
New development: Loyalty to principle or politics—The US civil service under attack … but is it justified? 新进展：忠于原则还是忠于政治--美国公务员制度受到攻击......但这合理吗？
IF 2.5 4区 管理学
Public Money & Management Pub Date : 2024-07-16 DOI: 10.1080/09540962.2024.2376373
Jos C. N. Raadschelders, Hon Ronald P. Sanders
{"title":"New development: Loyalty to principle or politics—The US civil service under attack … but is it justified?","authors":"Jos C. N. Raadschelders, Hon Ronald P. Sanders","doi":"10.1080/09540962.2024.2376373","DOIUrl":"https://doi.org/10.1080/09540962.2024.2376373","url":null,"abstract":"It is very important to recognize that, apparent irony notwithstanding, a merit-based, apolitical career civil service has become a vital support to large-scale democracy. Thus, policies that seek ...","PeriodicalId":47789,"journal":{"name":"Public Money & Management","volume":null,"pages":null},"PeriodicalIF":2.5,"publicationDate":"2024-07-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141720309","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Addressing complexity and planning for the uncertain: local finances in wartime Ukraine 应对复杂性和规划不确定性：战时乌克兰的地方财政
IF 2.5 4区 管理学
Public Money & Management Pub Date : 2024-07-09 DOI: 10.1080/09540962.2024.2374333
Veronika Vakulenko, Massimo Sargiacomo, Veronika Klymenko
{"title":"Addressing complexity and planning for the uncertain: local finances in wartime Ukraine","authors":"Veronika Vakulenko, Massimo Sargiacomo, Veronika Klymenko","doi":"10.1080/09540962.2024.2374333","DOIUrl":"https://doi.org/10.1080/09540962.2024.2374333","url":null,"abstract":"This article explores how local governments adapt their financial management systems during the chaos and uncertainty of war; the authors use the recent military conflict in Ukraine as a case study...","PeriodicalId":47789,"journal":{"name":"Public Money & Management","volume":null,"pages":null},"PeriodicalIF":2.5,"publicationDate":"2024-07-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141613301","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
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