Template-Type: ReDIF-Article 1.0 Author-Name: Francis Terry Author-X-Name-First: Francis Author-X-Name-Last: Terry Title: Viewpoint: Editorial Journal: Public Money & Management Pages: 3-4 Issue: 1 Volume: 17 Year: 1997 Month: 1 X-DOI: 10.1111/1467-9302.00048 File-URL: http://hdl.handle.net/10.1111/1467-9302.00048 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:17:y:1997:i:1:p:3-4 Template-Type: ReDIF-Article 1.0 Author-Name: Peter Taylor Author-X-Name-First: Peter Author-X-Name-Last: Taylor Title: Viewpoint: Cash or Kind? Partnership Schemes and the Welfare State Journal: Public Money & Management Pages: 4-5 Issue: 1 Volume: 17 Year: 1997 Month: 1 X-DOI: 10.1111/1467-9302.00049 File-URL: http://hdl.handle.net/10.1111/1467-9302.00049 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:17:y:1997:i:1:p:4-5 Template-Type: ReDIF-Article 1.0 Author-Name: Alan Pike Author-X-Name-First: Alan Author-X-Name-Last: Pike Title: Viewpoint: Why a New Local Governance is Needed Journal: Public Money & Management Pages: 5-6 Issue: 1 Volume: 17 Year: 1997 Month: 1 X-DOI: 10.1111/1467-9302.00050 File-URL: http://hdl.handle.net/10.1111/1467-9302.00050 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:17:y:1997:i:1:p:5-6 Template-Type: ReDIF-Article 1.0 Author-Name: Christopher Pollitt Author-X-Name-First: Christopher Author-X-Name-Last: Pollitt Author-Name: Hilkka Summa Author-X-Name-First: Hilkka Author-X-Name-Last: Summa Title: Trajectories of Reform: Public Management Change in Four Countries Abstract: It is fashionable to think there is a tide, or sequence, of basically similar public management changes sweeping through Western Europe, North America and Australasia, and British ministers have proclaimed that the UK is an admired and copied leader in public sector reforms. This article argues that a uniform ‘one-track’ picture is not at all accurate. Looking at 15 years of change in Finland, New Zealand, Sweden and the UK, the authors argue there are not only significant differences between each of the countries, but a more general and persistent distinction between the two Nordic countries and the UK and New Zealand. In the ‘Westminster system’ countries, the aim appears to have been to minimize the extent and distinctiveness of the state sector, whereas in the Nordic countries much greater emphasis has been placed on modernizing the state apparatus so that it can deal better with a changing environment. Journal: Public Money & Management Pages: 7-18 Issue: 1 Volume: 17 Year: 1997 Month: 1 X-DOI: 10.1111/1467-9302.00051 File-URL: http://hdl.handle.net/10.1111/1467-9302.00051 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:17:y:1997:i:1:p:7-18 Template-Type: ReDIF-Article 1.0 Author-Name: John W. Raine Author-X-Name-First: John W. Author-X-Name-Last: Raine Author-Name: Michael J. Willson Author-X-Name-First: Michael J. Author-X-Name-Last: Willson Title: From Performance Measurement to Performance Enhancement: An Information System Case-Study from the Administration of Justice Abstract: This article describes a pilot initiative at the magistrates’ courts of East Sussex, which was designed to promote better performance in administration. The project continues, but it is already possible to conclude that a transformation of some significance has been achieved: from ‘information for monitoring purposes’ to ‘information for enhanced performance’. The process that has been set in place promises to achieve what a nationally-driven, more generalized and standardized approach has struggled to deliver for more than a decade. Journal: Public Money & Management Pages: 19-25 Issue: 1 Volume: 17 Year: 1997 Month: 1 X-DOI: 10.1111/1467-9302.00052 File-URL: http://hdl.handle.net/10.1111/1467-9302.00052 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:17:y:1997:i:1:p:19-25 Template-Type: ReDIF-Article 1.0 Author-Name: Mike Broussine Author-X-Name-First: Mike Author-X-Name-Last: Broussine Author-Name: Rob Wakefield Author-X-Name-First: Rob Author-X-Name-Last: Wakefield Title: Quality Defined by Public Service Users—The Case of the Avon Probation Service Abstract: Avon Probation Service and Bristol Business School have developed a means of assessing user-defined quality of service provision. Building on that work, this article reports on an attempt to involve ‘consumers’ in devising criteria by which they can judge the performance of a public service. It begins with a review of the debate about quality in public service management, arguing that it is a mistake to import uncritically ‘business’ approaches to quality into the public services. The impossibility of defining a uniform set of expectations of the probation service’s role is a major reason why conventional notions of quality cannot be grafted directly on to public service management. The case study of the probation service suggests broader lessons for public services which wish to involve users in addressing quality issues. Journal: Public Money & Management Pages: 27-34 Issue: 1 Volume: 17 Year: 1997 Month: 1 X-DOI: 10.1111/1467-9302.00053 File-URL: http://hdl.handle.net/10.1111/1467-9302.00053 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:17:y:1997:i:1:p:27-34 Template-Type: ReDIF-Article 1.0 Author-Name: Ron Hodges Author-X-Name-First: Ron Author-X-Name-Last: Hodges Title: Competition and Efficiency after Privatization: The Role of the NAO Abstract: One of the arguments for privatization is to promote market competition in order to facilitate efficiency gains. This review of NAO privatization reports shows that the promotion of competition is rarely stated as an objective of a privatization and, where it is, it can lead to difficulties in drawing objective audit conclusions. The work of the regulators is of considerable importance after privatization; and a more recent role for the NAO is that of responsibility for the financial audit and value-for-money studies of these regulators. These NAO studies provide new opportunities to review the effectiveness of the regulators and to promote accountability in competition policy after privatization. Journal: Public Money & Management Pages: 35-42 Issue: 1 Volume: 17 Year: 1997 Month: 1 X-DOI: 10.1111/1467-9302.00054 File-URL: http://hdl.handle.net/10.1111/1467-9302.00054 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:17:y:1997:i:1:p:35-42 Template-Type: ReDIF-Article 1.0 Author-Name: Chris Painter Author-X-Name-First: Chris Author-X-Name-Last: Painter Author-Name: Kester Isaac-Henry Author-X-Name-First: Kester Author-X-Name-Last: Isaac-Henry Title: Relations with Non-Elected Agencies: Local Authority Good Practice Abstract: The controversy over reform of the local unelected state has tended to over-shadow principles of good practice for local authorities. This article shows how local authorities can get the best out of their relationships with non-elected agencies. In particular, how should they develop their strategic capabilities and representational roles in the ‘new local governance’? Journal: Public Money & Management Pages: 43-48 Issue: 1 Volume: 17 Year: 1997 Month: 1 X-DOI: 10.1111/1467-9302.00055 File-URL: http://hdl.handle.net/10.1111/1467-9302.00055 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:17:y:1997:i:1:p:43-48 Template-Type: ReDIF-Article 1.0 Author-Name: Richard Boyle Author-X-Name-First: Richard Author-X-Name-Last: Boyle Title: Civil Service Reform in the Republic of Ireland Abstract: This article sets out the background to the current management reforms in the Irish civil service, and identifies some of the key features of the programme ‘Delivering Better Government’. It explores how the programme relates to international developments in public service provision, and describes some of the challenges to be faced if the programme is to become reality. Journal: Public Money & Management Pages: 49-53 Issue: 1 Volume: 17 Year: 1997 Month: 1 X-DOI: 10.1111/1467-9302.00056 File-URL: http://hdl.handle.net/10.1111/1467-9302.00056 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:17:y:1997:i:1:p:49-53 Template-Type: ReDIF-Article 1.0 Author-Name: Talib Younis Author-X-Name-First: Talib Author-X-Name-Last: Younis Author-Name: Tony Boland Author-X-Name-First: Tony Author-X-Name-Last: Boland Title: Towards Total Quality Management in a Supportive Employment Workplace Abstract: When Total Quality Management (TQM) is being implemented in an organization, what are the implications if the workforce is disabled? BlindCraft, an organization owned by the former Strathclyde Regional Council, provides employment in a sheltered environment and made the decision to develop a system to improve the quality of their products. Their system is analysed from three perspectives: communication, culture and commitment. The authors highlight the importance of organizational culture and human resource policies in implementing TQM in any organization, and the role of front-line supervisors in ensuring the success of the present and any future system. Journal: Public Money & Management Pages: 55-62 Issue: 1 Volume: 17 Year: 1997 Month: 1 X-DOI: 10.1111/1467-9302.00058 File-URL: http://hdl.handle.net/10.1111/1467-9302.00058 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:17:y:1997:i:1:p:55-62 Template-Type: ReDIF-Article 1.0 Author-Name: Colin Talbot Author-X-Name-First: Colin Author-X-Name-Last: Talbot Title: Editorial Journal: Public Money & Management Pages: 3-4 Issue: 2 Volume: 17 Year: 1997 Month: 4 X-DOI: 10.1111/1467-9302.00060 File-URL: http://hdl.handle.net/10.1111/1467-9302.00060 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:17:y:1997:i:2:p:3-4 Template-Type: ReDIF-Article 1.0 Author-Name: Borrie Author-X-Name-First: Author-X-Name-Last: Borrie Title: Competition For All Journal: Public Money & Management Pages: 4-6 Issue: 2 Volume: 17 Year: 1997 Month: 4 X-DOI: 10.1111/1467-9302.00061 File-URL: http://hdl.handle.net/10.1111/1467-9302.00061 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:17:y:1997:i:2:p:4-6 Template-Type: ReDIF-Article 1.0 Author-Name: Julia Clarke Author-X-Name-First: Julia Author-X-Name-Last: Clarke Title: Will Increased Lorry Weights Really Bring Benefits Journal: Public Money & Management Pages: 6-8 Issue: 2 Volume: 17 Year: 1997 Month: 4 X-DOI: 10.1111/1467-9302.00062 File-URL: http://hdl.handle.net/10.1111/1467-9302.00062 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:17:y:1997:i:2:p:6-8 Template-Type: ReDIF-Article 1.0 Author-Name: Paul Jervis Author-X-Name-First: Paul Author-X-Name-Last: Jervis Author-Name: Sue Richards Author-X-Name-First: Sue Author-X-Name-Last: Richards Title: Public Management: Raising Our Game Abstract: Whatever the colour of the new government after the election, success in tackling social and economic policy problems will prove elusive without a fundamentally different approach to policy making and implementation. The authors argue that the fundamental challenge to the new government is to change the architecture of the system of public policy formulation and implementation to make it fit for purpose. There is growing evidence that the current system can no longer deliver effective responses to the increasingly complex problems faced by society. Radical change is needed to the processes and machinery which exist today, without abandoning innovations in public service management or the Thatcher and Major regimes, or returning to previous systems of government. The practice of public management is central to this change. Journal: Public Money & Management Pages: 9-16 Issue: 2 Volume: 17 Year: 1997 Month: 4 X-DOI: 10.1111/1467-9302.00063 File-URL: http://hdl.handle.net/10.1111/1467-9302.00063 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:17:y:1997:i:2:p:9-16 Template-Type: ReDIF-Article 1.0 Author-Name: Andrew Gray Author-X-Name-First: Andrew Author-X-Name-Last: Gray Title: Viewpoint Editorial: Private Finance Initiative Journal: Public Money & Management Pages: 3-4 Issue: 3 Volume: 17 Year: 1997 Month: 7 X-DOI: 10.1111/1467-9302.00072 File-URL: http://hdl.handle.net/10.1111/1467-9302.00072 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:17:y:1997:i:3:p:3-4 Template-Type: ReDIF-Article 1.0 Author-Name: Neil Kinnock Author-X-Name-First: Neil Author-X-Name-Last: Kinnock Title: Viewpoint: A Fresh Look at Transport Policy Journal: Public Money & Management Pages: 4-6 Issue: 3 Volume: 17 Year: 1997 Month: 7 X-DOI: 10.1111/1467-9302.00073 File-URL: http://hdl.handle.net/10.1111/1467-9302.00073 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:17:y:1997:i:3:p:4-6 Template-Type: ReDIF-Article 1.0 Author-Name: Derek Collins Author-X-Name-First: Derek Author-X-Name-Last: Collins Title: Viewpoint: The 4Ps and PFI Journal: Public Money & Management Pages: 6-7 Issue: 3 Volume: 17 Year: 1997 Month: 7 X-DOI: 10.1111/1467-9302.00074 File-URL: http://hdl.handle.net/10.1111/1467-9302.00074 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:17:y:1997:i:3:p:6-7 Template-Type: ReDIF-Article 1.0 Author-Name: Colin Hewitt Author-X-Name-First: Colin Author-X-Name-Last: Hewitt Title: Viewpoint: Complexity and Cost in PFI Schemes Journal: Public Money & Management Pages: 7-9 Issue: 3 Volume: 17 Year: 1997 Month: 7 X-DOI: 10.1111/1467-9302.00075 File-URL: http://hdl.handle.net/10.1111/1467-9302.00075 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:17:y:1997:i:3:p:7-9 Template-Type: ReDIF-Article 1.0 Author-Name: David Heald Author-X-Name-First: David Author-X-Name-Last: Heald Author-Name: Neal Geaughan Author-X-Name-First: Neal Author-X-Name-Last: Geaughan Title: Private Finance Initiative: Accounting for the Private Finance Initiative Abstract: This article examines how the context out of which the PFI emerged has conditioned its implementation. Attention is directed, in particular, towards how public expenditure is scored for the purposes of the national accounts and for public expenditure planning. The Treasury’s decision to substitute accruals for cash accounting across central government has significant implications for the accounting treatment of PFI assets. Certain important distinctions are analysed, notably that between assets which generate revenue streams from third-party payers and those which do not. The authors conclude that disclosure practices must give primacy to transparency about future obligations, over claims to commercial confidentiality. Journal: Public Money & Management Pages: 11-16 Issue: 3 Volume: 17 Year: 1997 Month: 7 X-DOI: 10.1111/1467-9302.00076 File-URL: http://hdl.handle.net/10.1111/1467-9302.00076 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:17:y:1997:i:3:p:11-16 Template-Type: ReDIF-Article 1.0 Author-Name: Jim McKendrick Author-X-Name-First: Jim Author-X-Name-Last: McKendrick Author-Name: Bill McCabe Author-X-Name-First: Bill Author-X-Name-Last: McCabe Title: An Observer’s Tale: Stonehaven Community Hospital Abstract: The authors have been observing the progress of a PFI project for the health service in Scotland. The case is significant for its being a modest scheme in contrast to some of the giant 25-year and £50M ventures receiving so much attention elsewhere. In addition, the scheme challenges some of the structural and policy givens of the new NHS. Journal: Public Money & Management Pages: 17-20 Issue: 3 Volume: 17 Year: 1997 Month: 7 X-DOI: 10.1111/1467-9302.00077 File-URL: http://hdl.handle.net/10.1111/1467-9302.00077 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:17:y:1997:i:3:p:17-20 Template-Type: ReDIF-Article 1.0 Author-Name: John McWilliam Author-X-Name-First: John Author-X-Name-Last: McWilliam Title: A Commissioner’s Tale: Avery Hill Student Village, University of Greenwich Abstract: Avery Hill was one of the first Private Finance Initiative (PFI) projects in higher education. It illustrates some possible opportunities for the sector to increase its capital investment and demonstrates that commissioning PFI projects involves more than identifying capital costs and transferring risks. It also signifies the benefits of an experience of procurement and a commitment to ride through the peaks and troughs of a tortuous process. Journal: Public Money & Management Pages: 21-24 Issue: 3 Volume: 17 Year: 1997 Month: 7 X-DOI: 10.1111/1467-9302.00078 File-URL: http://hdl.handle.net/10.1111/1467-9302.00078 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:17:y:1997:i:3:p:21-24 Template-Type: ReDIF-Article 1.0 Author-Name: Christopher G. O’Boyle Author-X-Name-First: Christopher G. Author-X-Name-Last: O’Boyle Title: A Client’s Tale: The Royal Armouries Museum, Leeds Abstract: The Royal Armouries was the first arts and heritage project to receive funding through the Private Finance Initiative. In 1993 the author led the team to incorporate Royal Armouries (International) plc, which involved securing institutional investors and structuring all commercial and legal negotiations. This process called on a strong commitment from all parties, as well as technical and organizational capabilities. The museum opened to the public at the end of March 1966. Journal: Public Money & Management Pages: 25-29 Issue: 3 Volume: 17 Year: 1997 Month: 7 X-DOI: 10.1111/1467-9302.00079 File-URL: http://hdl.handle.net/10.1111/1467-9302.00079 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:17:y:1997:i:3:p:25-29 Template-Type: ReDIF-Article 1.0 Author-Name: Nicholas Barr Author-X-Name-First: Nicholas Author-X-Name-Last: Barr Title: Developments: Student Loans: Towards a New Public/Private Mix Abstract: This article discusses how to construct student loans to ensure that, for the most part, they count as private spending. Though the specifics relate to the finance of higher education, the issue has much wider ramifications for flexible combinations of public and private activity, for example in financing public transport, paying for infrastructure, and the like. The opening section explains the issue, section 2 justifies the specific loan proposal and section 3 discusses ways of ensuring that the scheme is classified as private. Journal: Public Money & Management Pages: 31-39 Issue: 3 Volume: 17 Year: 1997 Month: 7 X-DOI: 10.1111/1467-9302.00080 File-URL: http://hdl.handle.net/10.1111/1467-9302.00080 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:17:y:1997:i:3:p:31-39 Template-Type: ReDIF-Article 1.0 Author-Name: Linda Keen Author-X-Name-First: Linda Author-X-Name-Last: Keen Author-Name: Sarah A. Vickerstaff Author-X-Name-First: Sarah A. Author-X-Name-Last: Vickerstaff Title: ‘We’re all Human Resource Managers Now’: Local Government Middle Managers Abstract: In the context of the much-publicised moves within local government from traditional Personnel Management to new Human Resource Management (HRM) systems, this article explores the extent to which line managers’ day-to-day people management practices had changed as a consequence of their local authority’s formal adoption of HRM policies. While many of these managers had made real and substantial changes in their people management activities, it was nevertheless clear that barriers remained to the full realization of the HRM ideal, with potentially adverse consequences for the managers’ motivation and performance levels and for overall organizational effectiveness. Journal: Public Money & Management Pages: 41-46 Issue: 3 Volume: 17 Year: 1997 Month: 7 X-DOI: 10.1111/1467-9302.00081 File-URL: http://hdl.handle.net/10.1111/1467-9302.00081 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:17:y:1997:i:3:p:41-46 Template-Type: ReDIF-Article 1.0 Author-Name: Carolyn Strong Author-X-Name-First: Carolyn Author-X-Name-Last: Strong Author-Name: Stuart Hanmer Lloyd Author-X-Name-First: Stuart Author-X-Name-Last: Hanmer Lloyd Title: An Application of Keaveney’s Model of Service Switching Behaviour to GP Fundholders Abstract: The introduction of competition within the National Health Service (NHS), with the purchasers having a degree of choice among providers, has raised a variety of issues for buyer-supplier relationships. Purchasers, especially GP fundholders, have power in relation to their provider in the sense that they may ultimately take their custom elsewhere and by transferring their business, or part of their business, from one trust provider to another. As GP fundholders increase in number, and in confidence, this practice seems likely to grow. Using evidence from commercial markets, this article explains why fundholders might switch provider and the implications this has for hospital trusts. Journal: Public Money & Management Pages: 47-51 Issue: 3 Volume: 17 Year: 1997 Month: 7 X-DOI: 10.1111/1467-9302.00082 File-URL: http://hdl.handle.net/10.1111/1467-9302.00082 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:17:y:1997:i:3:p:47-51 Template-Type: ReDIF-Article 1.0 Author-Name: Francis Terry Author-X-Name-First: Francis Author-X-Name-Last: Terry Title: Viewpoint: Editorial: Strategic Alliances Journal: Public Money & Management Pages: 3-4 Issue: 4 Volume: 17 Year: 1997 Month: 10 X-DOI: 10.1111/1467-9302.00083 File-URL: http://hdl.handle.net/10.1111/1467-9302.00083 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:17:y:1997:i:4:p:3-4 Template-Type: ReDIF-Article 1.0 Author-Name: Brian Briscoe Author-X-Name-First: Brian Author-X-Name-Last: Briscoe Title: Viewpoint: The New Local Government Agenda Journal: Public Money & Management Pages: 4-6 Issue: 4 Volume: 17 Year: 1997 Month: 10 X-DOI: 10.1111/1467-9302.00084 File-URL: http://hdl.handle.net/10.1111/1467-9302.00084 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:17:y:1997:i:4:p:4-6 Template-Type: ReDIF-Article 1.0 Author-Name: Gillian Rowley Author-X-Name-First: Gillian Author-X-Name-Last: Rowley Title: Strategic Alliances: United We Stand: A Strategic Analysis of Mergers in Higher Education Abstract: A great deal has been written about mergers in industry, but those in the public sector have received much less attention. This article sets out to redress the balance, analysing 30 recent merger examples in the higher education (HE) sector. It draws parallels with the wider literature, and includes recommendations for practitioners. Journal: Public Money & Management Pages: 7-12 Issue: 4 Volume: 17 Year: 1997 Month: 10 X-DOI: 10.1111/1467-9302.00085 File-URL: http://hdl.handle.net/10.1111/1467-9302.00085 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:17:y:1997:i:4:p:7-12 Template-Type: ReDIF-Article 1.0 Author-Name: Philip James Author-X-Name-First: Philip Author-X-Name-Last: James Author-Name: Abby Ghobadian Author-X-Name-First: Abby Author-X-Name-Last: Ghobadian Author-Name: Howard Viney Author-X-Name-First: Howard Author-X-Name-Last: Viney Title: Strategic Alliances: Alliances and Mergers in Electricity Supply Abstract: The takeovers that have occurred within the Regional Electricity Companies (RECs) since the privatization of the UK electricity industry are reviewed. The article describes the nature and scale of the changes that have occurred, and the policy considerations that have influenced the behaviour of the companies. A variety of emergent behaviour patterns among the companies are identified, which reflect apparent differences in the RECs’ policy objectives; the mergers are then grouped on the basis of this behaviour. There is strong evidence of a learning process among the companies. Journal: Public Money & Management Pages: 13-18 Issue: 4 Volume: 17 Year: 1997 Month: 10 X-DOI: 10.1111/1467-9302.00086 File-URL: http://hdl.handle.net/10.1111/1467-9302.00086 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:17:y:1997:i:4:p:13-18 Template-Type: ReDIF-Article 1.0 Author-Name: Stephen Barber Author-X-Name-First: Stephen Author-X-Name-Last: Barber Title: Strategic Alliances: International, Local and Regional Government Alliances Abstract: Kent County Council now promotes itself as the ‘European County’, a message that it seeks to deliver to the heart of institutional Europe through its Brussels office. Commentators generally agree that Kent has demonstrated how British local authorities can play an influential role at the European level, but will this acknowledged success be sufficient to maintain Kent’s position over the coming years in a rapidly changing Europe where large regions look set to wield the power? This article reviews how Kent formed alliances with authorities in the same region of north-west Europe. How real are these supra-national groupings and what benefits can they bring to the partner areas? Journal: Public Money & Management Pages: 19-23 Issue: 4 Volume: 17 Year: 1997 Month: 10 X-DOI: 10.1111/1467-9302.00087 File-URL: http://hdl.handle.net/10.1111/1467-9302.00087 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:17:y:1997:i:4:p:19-23 Template-Type: ReDIF-Article 1.0 Author-Name: Bob Hudson Author-X-Name-First: Bob Author-X-Name-Last: Hudson Author-Name: Brian Hardy Author-X-Name-First: Brian Author-X-Name-Last: Hardy Author-Name: Melanie Henwood Author-X-Name-First: Melanie Author-X-Name-Last: Henwood Author-Name: Gerald Wistow Author-X-Name-First: Gerald Author-X-Name-Last: Wistow Title: Strategic Alliances: Working Across Professional Boundaries: Primary Health Care and Social Care Abstract: Effective joint working between health and local authorities, and between health, social services and housing professionals, has long been recognized as vital to the provision of ‘seamless’ services for the most vulnerable members of society. Unfortunately, the history of formal joint working over the past 20 years has been largely a poor one. In this article the authors outline the findings from a recent study of working alliances across the primary health care/social care boundary. They examine how obstacles are being overcome and how, in some localities, the essential ingredients of inter-professional and inter-organizational trust are leading to the improved integration of services. Journal: Public Money & Management Pages: 25-30 Issue: 4 Volume: 17 Year: 1997 Month: 10 X-DOI: 10.1111/1467-9302.00088 File-URL: http://hdl.handle.net/10.1111/1467-9302.00088 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:17:y:1997:i:4:p:25-30 Template-Type: ReDIF-Article 1.0 Author-Name: Stephen P. Osborne Author-X-Name-First: Stephen P. Author-X-Name-Last: Osborne Author-Name: Norman Flynn Author-X-Name-First: Norman Author-X-Name-Last: Flynn Title: Strategic Alliances Managing the Innovative Capacity of Voluntary and Non-Profit Organizations in the Provision of Public Services Abstract: This article considers the implications of recent research about the innovative capacity of voluntary and non-profit organizations for their management by their organizational leaders. Its core points are that innovation has to be seen as one possible direction for the work of such organizations to follow, rather than being a defining characteristic of their work, and that the expectations of funders, and especially governmental funders, are as important in setting this direction as are the concerns of the organization itself. Journal: Public Money & Management Pages: 31-39 Issue: 4 Volume: 17 Year: 1997 Month: 10 X-DOI: 10.1111/1467-9302.00089 File-URL: http://hdl.handle.net/10.1111/1467-9302.00089 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:17:y:1997:i:4:p:31-39 Template-Type: ReDIF-Article 1.0 Author-Name: Mark Clatworthy Author-X-Name-First: Mark Author-X-Name-Last: Clatworthy Author-Name: Howard Mellett Author-X-Name-First: Howard Author-X-Name-Last: Mellett Title: Developments: Managing Health and Finance: Conflict or Congruence? Abstract: National Health Service trusts are required to report publicly on two distinct aspects of their activities: finance and patient care. Financial information is included in an annual report and accounts, while patient care performance is released in league tables as part of the Patient’s Charter. This article discusses the background to the different measures and reports managerial reactions to them. It reports on a comparison of the results of a sample of NHS trusts in these two separate fields, which found no correspondence between financial and patient care performance. This finding is used to illuminate the role of such information in the process of accountability, drawing comparisons with the private sector. Journal: Public Money & Management Pages: 41-46 Issue: 4 Volume: 17 Year: 1997 Month: 10 X-DOI: 10.1111/1467-9302.00090 File-URL: http://hdl.handle.net/10.1111/1467-9302.00090 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:17:y:1997:i:4:p:41-46 Template-Type: ReDIF-Article 1.0 Author-Name: Howard Davis Author-X-Name-First: Howard Author-X-Name-Last: Davis Author-Name: Bruce Walker Author-X-Name-First: Bruce Author-X-Name-Last: Walker Title: Trust-Based Relationships in Local Government Contracting Abstract: This article examines issues of trust and competition as they relate to a number of services provided by British local government. The first section outlines the changing policy context of competition for local authority services and is followed by a discussion of the nature of trust under contracting, drawing on elements of (primarily) economic theory to identify the features of contracting which we would expect to find in a ‘low trust world’. The authors ask whether these features appear to be present in contracting and point to some features of the CCT legislative framework which may help to explain this. After reviewing private sector practice, the extent to which it could be replicated under CCT is examined. Journal: Public Money & Management Pages: 47-54 Issue: 4 Volume: 17 Year: 1997 Month: 10 X-DOI: 10.1111/1467-9302.00091 File-URL: http://hdl.handle.net/10.1111/1467-9302.00091 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:17:y:1997:i:4:p:47-54 Template-Type: ReDIF-Article 1.0 Author-Name: Peter Curwen Author-X-Name-First: Peter Author-X-Name-Last: Curwen Title: The End of the Line for British Rail Abstract: The privatization of British Rail is now effectively complete, although criticisms directed at the outcome are extensive. This article examines the National Audit Office’s work on rail privatization, and looks at problems highlighted by various pressure groups. It is argued that the new system has been going through its teething stages, and that many of the most obvious deficiencies are being addressed. The longer-term outlook is therefore reasonably positive. Journal: Public Money & Management Pages: 55-67 Issue: 4 Volume: 17 Year: 1997 Month: 10 X-DOI: 10.1111/1467-9302.00092 File-URL: http://hdl.handle.net/10.1111/1467-9302.00092 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:17:y:1997:i:4:p:55-67 Template-Type: ReDIF-Article 1.0 Author-Name: Graeme Currie Author-X-Name-First: Graeme Author-X-Name-Last: Currie Author-Name: Andrew D. Brown Author-X-Name-First: Andrew D. Author-X-Name-Last: Brown Title: Implementation of an IT System in a Hospital Trust Abstract: This article presents a case study of IT implementation in a hospital trust which highlights the problems between clinicians and management in the UK health service. Using the work of Strauss et al., it analyses the different meanings attached to the implementation of IT and how they impact upon the actions of stakeholders. The conclusion is that there is a gap between government policy and organizational practice in the NHS, and that managerialist prescriptions for using IT in that context are insufficiently sophisticated and unlikely to have the consequences their authors intend. Journal: Public Money & Management Pages: 69-76 Issue: 4 Volume: 17 Year: 1997 Month: 10 X-DOI: 10.1111/1467-9302.00093 File-URL: http://hdl.handle.net/10.1111/1467-9302.00093 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:17:y:1997:i:4:p:69-76 Template-Type: ReDIF-Article 1.0 Author-Name: Andrew Gray Author-X-Name-First: Andrew Author-X-Name-Last: Gray Title: Viewpoint: Editorial: Public Service Ethics Journal: Public Money & Management Pages: 3-4 Issue: 1 Volume: 18 Year: 1998 Month: 1 X-DOI: 10.1111/1467-9302.00094 File-URL: http://hdl.handle.net/10.1111/1467-9302.00094 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:18:y:1998:i:1:p:3-4 Template-Type: ReDIF-Article 1.0 Author-Name: David Walker Author-X-Name-First: David Author-X-Name-Last: Walker Title: Viewpoint: The New Local Government Agenda: A Response Journal: Public Money & Management Pages: 4-5 Issue: 1 Volume: 18 Year: 1998 Month: 1 X-DOI: 10.1111/1467-9302.00095 File-URL: http://hdl.handle.net/10.1111/1467-9302.00095 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:18:y:1998:i:1:p:4-5 Template-Type: ReDIF-Article 1.0 Author-Name: Michael Woods Author-X-Name-First: Michael Author-X-Name-Last: Woods Title: Viewpoint: London Government—Recognizing the Key Role of Transport Journal: Public Money & Management Pages: 5-7 Issue: 1 Volume: 18 Year: 1998 Month: 1 X-DOI: 10.1111/1467-9302.00096 File-URL: http://hdl.handle.net/10.1111/1467-9302.00096 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:18:y:1998:i:1:p:5-7 Template-Type: ReDIF-Article 1.0 Author-Name: Jeff Brown Author-X-Name-First: Jeff Author-X-Name-Last: Brown Title: Viewpoint: Public Service Ethics—A Viewpoint from Local Government Journal: Public Money & Management Pages: 7-8 Issue: 1 Volume: 18 Year: 1998 Month: 1 X-DOI: 10.1111/1467-9302.00097 File-URL: http://hdl.handle.net/10.1111/1467-9302.00097 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:18:y:1998:i:1:p:7-8 Template-Type: ReDIF-Article 1.0 Author-Name: Richard A. Chapman Author-X-Name-First: Richard A. Author-X-Name-Last: Chapman Title: Problems of Ethics in Public Sector Management Abstract: This article draws attention to some of the effects of new public management on questions of ethics. It does not argue that there was some past golden period when all was right in the context of public sector management but that it is important to consider how moral standards were appreciated and applied in official work in a previous period, how difficulties arose, what they were and how they were resolved. In the contemporary context it is important to understand what difficulties are currently arising, to ensure that the ethical dimensions of public sector work today are appreciated, and to suggest that new approaches should be considered if previous provisions are no longer adequate or practicable. Journal: Public Money & Management Pages: 9-13 Issue: 1 Volume: 18 Year: 1998 Month: 1 X-DOI: 10.1111/1467-9302.00098 File-URL: http://hdl.handle.net/10.1111/1467-9302.00098 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:18:y:1998:i:1:p:9-13 Template-Type: ReDIF-Article 1.0 Author-Name: Johan van der Westhuizen Author-X-Name-First: Johan Author-X-Name-Last: van der Westhuizen Title: Public Sector Transformation and Ethics: A View from South Africa Abstract: This article describes the change processes the Government of National Unity adopted after the 1994 elections in order to transform the South African public service. It shows that the Government is faced with a number of problems (reasons for change) some of which emanate from the legacy of the apartheid past and others from the current situation. Further, the article looks at the vision, mission and objectives set by the Government for the transformation process, while the current change policies and programmes are also highlighted. Finally, the article explores how the Government is dealing with the ethical issues arising from the transformation. Journal: Public Money & Management Pages: 15-20 Issue: 1 Volume: 18 Year: 1998 Month: 1 X-DOI: 10.1111/1467-9302.00099 File-URL: http://hdl.handle.net/10.1111/1467-9302.00099 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:18:y:1998:i:1:p:15-20 Template-Type: ReDIF-Article 1.0 Author-Name: Colin Dunnighan Author-X-Name-First: Colin Author-X-Name-Last: Dunnighan Author-Name: Clive Norris Author-X-Name-First: Clive Author-X-Name-Last: Norris Title: Some Ethical Dilemmas in the Handling of Police Informers Abstract: Decision-making by police officers often involves complex problems and this is particularly so in the recruitment and management of informers—and area of policing generally shrouded in mystery and secrecy. Drawing on research conducted in two police force areas, this article identifies and discusses some of the concerns of officers involved in this activity and concludes they are ill-prepared to deal with the ethical dilemmas they are confronted with. Journal: Public Money & Management Pages: 21-25 Issue: 1 Volume: 18 Year: 1998 Month: 1 X-DOI: 10.1111/1467-9302.00100 File-URL: http://hdl.handle.net/10.1111/1467-9302.00100 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:18:y:1998:i:1:p:21-25 Template-Type: ReDIF-Article 1.0 Author-Name: Sarah Banks Author-X-Name-First: Sarah Author-X-Name-Last: Banks Title: Codes of Ethics and Ethical Conduct: A View From the Caring Professions Abstract: A growing number of occupational groups are creating codes of ethics, which prompts the question ‘What is the relationship between codes of ethics and ethical conduct?’ This article examines some of the issues around this question, with reference to examples from nursing, social work, physiotherapy and occupational therapy. The variability of the form, content and functions of the different codes is examined in order to shed light on the extent to which codes of ethics enhance or inhibit ethical conduct. It is argued that codes can perform a useful function in encouraging ethical reflection and debate, provided they are not treated as ‘tablets of stone’ or rigid rulebooks prescribing the minutiæ of professional practice. Journal: Public Money & Management Pages: 27-30 Issue: 1 Volume: 18 Year: 1998 Month: 1 X-DOI: 10.1111/1467-9302.00101 File-URL: http://hdl.handle.net/10.1111/1467-9302.00101 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:18:y:1998:i:1:p:27-30 Template-Type: ReDIF-Article 1.0 Author-Name: Neil Grice Author-X-Name-First: Neil Author-X-Name-Last: Grice Author-Name: John Wilson Author-X-Name-First: John Author-X-Name-Last: Wilson Author-Name: George Foster Author-X-Name-First: George Author-X-Name-Last: Foster Author-Name: Graham Padgett Author-X-Name-First: Graham Author-X-Name-Last: Padgett Title: The Nature of Business Planning Undertaken by General Practitioner Fundholding Practices in the North West Region Abstract: This article focuses on a central feature of the former Conservative Government’s approach to the National Health Service (NHS), the introduction of General Practitioner Fundholding. It examines the nature of business planning undertaken by fundholding practices in the North West Region by looking at the participation of various stakeholders in the business planning process, the business planning techniques adopted and the extent to which fundholding practices set and monitor their objectives. Journal: Public Money & Management Pages: 31-40 Issue: 1 Volume: 18 Year: 1998 Month: 1 X-DOI: 10.1111/1467-9302.00102 File-URL: http://hdl.handle.net/10.1111/1467-9302.00102 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:18:y:1998:i:1:p:31-40 Template-Type: ReDIF-Article 1.0 Author-Name: Robin Hambleton Author-X-Name-First: Robin Author-X-Name-Last: Hambleton Title: Strengthening Political Leadership in UK Local Government Abstract: Many councillors and officers in local government have begun to question long-established approaches to local authority leadership and management. This article shows that there is growing interest in developing new ways of revitalizing local democracy and projecting the value of local government. It examines some of the models of local authority management found in other countries, including the directly elected mayor. The article argues that the responsibilities of the executive need to be separated from those of the council. Legal barriers which prevent UK local authorities from reshaping their organizations to meet new challenges need to be removed. Journal: Public Money & Management Pages: 41-51 Issue: 1 Volume: 18 Year: 1998 Month: 1 X-DOI: 10.1111/1467-9302.00103 File-URL: http://hdl.handle.net/10.1111/1467-9302.00103 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:18:y:1998:i:1:p:41-51 Template-Type: ReDIF-Article 1.0 Author-Name: Penelope M. Mullen Author-X-Name-First: Penelope M. Author-X-Name-Last: Mullen Title: Is it Necessary to Ration Health Care? Abstract: Although there have been restrictions on access to health care since the inception of the National Health Service (NHS), there has been increasing debate on rationing and priority-setting following the changes introduced from 1991. Much of this debate has been fuelled by the fact that local Health Authorities (HAs), working with limited budgets to purchase health care services for their local population, must set priorities in order to remain within their budget. Some commentators go further and argue that health care rationing is both necessary and inevitable. Others suggest that acceptance of the necessity of rationing may be self-defeating, and question the underlying assumptions. This article reviews some of the arguments and asks whether health care rationing is really necessary. Journal: Public Money & Management Pages: 52-58 Issue: 1 Volume: 18 Year: 1998 Month: 1 X-DOI: 10.1111/1467-9302.00104 File-URL: http://hdl.handle.net/10.1111/1467-9302.00104 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:18:y:1998:i:1:p:52-58 Template-Type: ReDIF-Article 1.0 Author-Name: Christine Ennew Author-X-Name-First: Christine Author-X-Name-Last: Ennew Author-Name: David Whynes Author-X-Name-First: David Author-X-Name-Last: Whynes Author-Name: Jacqueline Jolleys Author-X-Name-First: Jacqueline Author-X-Name-Last: Jolleys Author-Name: Phil Robinson Author-X-Name-First: Phil Author-X-Name-Last: Robinson Title: Entrepreneurship and Innovation Among GP Fundholders Abstract: The introduction of quasi-markets into the public sector suggests that entrepreneurship may have an increasing role to play within the resulting new structures. This article examines the nature of public sector entrepreneurship in the context of the new arrangements for the provision of primary care in the UK. Preliminary evidence points to the existence of different types of entrepreneurship. In particular, there is evidence of entrepreneurship in the form of the reduction in inefficiency, price-quality arbitrage and innovation. There is also evidence to suggest that the GPs who became fundholders early on are rather more entrepreneurial than those who have adopted fundholding at a later stage. Journal: Public Money & Management Pages: 59-64 Issue: 1 Volume: 18 Year: 1998 Month: 1 X-DOI: 10.1111/1467-9302.00105 File-URL: http://hdl.handle.net/10.1111/1467-9302.00105 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:18:y:1998:i:1:p:59-64 Template-Type: ReDIF-Article 1.0 Author-Name: Howard Mellett Author-X-Name-First: Howard Author-X-Name-Last: Mellett Title: Viewpoint: Editorial: Resource Accounting and Budgeting in the Public Sector Journal: Public Money & Management Pages: 3-4 Issue: 2 Volume: 18 Year: 1998 Month: 4 X-DOI: 10.1111/1467-9302.00106 File-URL: http://hdl.handle.net/10.1111/1467-9302.00106 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:18:y:1998:i:2:p:3-4 Template-Type: ReDIF-Article 1.0 Author-Name: Colin Talbot Author-X-Name-First: Colin Author-X-Name-Last: Talbot Title: Viewpoint: Output and Performance Analysis—Time to Open up the Debate? Journal: Public Money & Management Pages: 4-4 Issue: 2 Volume: 18 Year: 1998 Month: 4 X-DOI: 10.1111/1467-9302.00107 File-URL: http://hdl.handle.net/10.1111/1467-9302.00107 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:18:y:1998:i:2:p:4-4 Template-Type: ReDIF-Article 1.0 Author-Name: John Perrin Author-X-Name-First: John Author-X-Name-Last: Perrin Title: <italic>Resource Accounting and Budgeting</italic>: From Cash to Accruals in 25 Years Abstract: In a personal account, the author looks back over nearly 25 years of public sector accounting in the UK. He reviews the period when accruals accounting began to replace cash accounting in the operational branches of the public sector, and concludes that, for the public sector, capital asset and depreciation accounting is the most important innovation. Accrual accounting’s impact on ‘ex ante’ budgeting, funding, pricing and investment may be much more important than on ‘ex post’ financial reporting and accountability. Journal: Public Money & Management Pages: 7-10 Issue: 2 Volume: 18 Year: 1998 Month: 4 X-DOI: 10.1111/1467-9302.00108 File-URL: http://hdl.handle.net/10.1111/1467-9302.00108 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:18:y:1998:i:2:p:7-10 Template-Type: ReDIF-Article 1.0 Author-Name: Rowan Jones Author-X-Name-First: Rowan Author-X-Name-Last: Jones Title: The Conceptual Framework of Resource Accounting Abstract: This article explains the underlying principles of resource accounting in UK central government and some of the theoretical and practical complications involved in meeting the requirement that it should be based on company accounting. The author argues that the principles of resource accounting are very different from those underlying company accounting, and that accounting for the effects of changes in the general level of prices might be being stifled only because there is no parallel in company accounting. The implication is that competition will arise between resource accounting and company accounting for dominance. Journal: Public Money & Management Pages: 11-16 Issue: 2 Volume: 18 Year: 1998 Month: 4 X-DOI: 10.1111/1467-9302.00109 File-URL: http://hdl.handle.net/10.1111/1467-9302.00109 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:18:y:1998:i:2:p:11-16 Template-Type: ReDIF-Article 1.0 Author-Name: Andrew Likierman Author-X-Name-First: Andrew Author-X-Name-Last: Likierman Title: Resource Accounting and Budgeting—Where are we Now? Abstract: The project to introduce Resource Accounting and Budgeting (RAB) into central government is now at about the half-way stage and this article sets out how it is progressing. For those who are newcomers to this field, the figure overleaf gives the outline details of RAB. More detailed information is available in a wide variety of official publications, a selection of which is included in the bibliography. Journal: Public Money & Management Pages: 17-20 Issue: 2 Volume: 18 Year: 1998 Month: 4 X-DOI: 10.1111/1467-9302.00110 File-URL: http://hdl.handle.net/10.1111/1467-9302.00110 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:18:y:1998:i:2:p:17-20 Template-Type: ReDIF-Article 1.0 Author-Name: Angela Gillibrand Author-X-Name-First: Angela Author-X-Name-Last: Gillibrand Author-Name: Brian Hilton Author-X-Name-First: Brian Author-X-Name-Last: Hilton Title: Resource Accounting and Budgeting: Principles, Concepts and Practice—The MoD Case Abstract: In 1998/99 resource accounting will be trialed in the final group of departments to which it is to apply. Prominent among these will be the Ministry of Defence (MoD). The huge size of the MoD’s asset base, and the difficulty of assessing much of its value, raises problems which will not have to be faced by other government departments. Journal: Public Money & Management Pages: 21-28 Issue: 2 Volume: 18 Year: 1998 Month: 4 X-DOI: 10.1111/1467-9302.00111 File-URL: http://hdl.handle.net/10.1111/1467-9302.00111 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:18:y:1998:i:2:p:21-28 Template-Type: ReDIF-Article 1.0 Author-Name: Maurice Pendlebury Author-X-Name-First: Maurice Author-X-Name-Last: Pendlebury Author-Name: Yusuf Karbhari Author-X-Name-First: Yusuf Author-X-Name-Last: Karbhari Title: Resource Accounting and Executive Agencies Abstract: Executive agencies have had several years’ experience of the introduction and development of accruals based accounting systems. Senior agency managers therefore provide an authoritative source of information on the problems that could follow from introducing it more widely across government. A survey of senior managers revealed that, despite major improvements in accounting information systems, agencies still face difficulties in implementing accruals accounting. Government departments also seem unlikely to accept easily the switch from cash accounting to accruals accounting without extensive training. The effort and resources required for this should not be underestimated. Journal: Public Money & Management Pages: 29-33 Issue: 2 Volume: 18 Year: 1998 Month: 4 X-DOI: 10.1111/1467-9302.00112 File-URL: http://hdl.handle.net/10.1111/1467-9302.00112 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:18:y:1998:i:2:p:29-33 Template-Type: ReDIF-Article 1.0 Author-Name: Jack Straw Author-X-Name-First: Jack Author-X-Name-Last: Straw Title: Resource Accounting and NHS Trusts Abstract: The introduction of capital charges into the National Health Service (NHS) was part of the movement to reflect the use of resources to deliver public sector services rather than simply report cash flows. At the time of its introduction, it was justified with reference to what was deemed to be private sector ‘good practice’. This article discusses the underlying principles, examines the practical implications of this dogma and seeks to separate the rhetoric from reality. Journal: Public Money & Management Pages: 35-38 Issue: 2 Volume: 18 Year: 1998 Month: 4 X-DOI: 10.1111/1467-9302.00113 File-URL: http://hdl.handle.net/10.1111/1467-9302.00113 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:18:y:1998:i:2:p:35-38 Template-Type: ReDIF-Article 1.0 Author-Name: Ivan Horrocks Author-X-Name-First: Ivan Author-X-Name-Last: Horrocks Author-Name: Neil Hambley Author-X-Name-First: Neil Author-X-Name-Last: Hambley Title: Developments: The ‘Webbing’ of British Local Government Abstract: The use of information and communication technologies by governments to facilitate the exchange of information with the public, and, increasingly, the electronic delivery of services, is a topic of much debate and development throughout the world. At the end of 1995, there were about 40 local authority World Wide Web sites, most of which fell below the standards of design and content associated with the majority of commercial and academic sites. Now there are over 300 local authority sites—some better than many commercial or academic ones in terms of design and features. Is this simply a case of jumping on the digital bandwagon or is it something more? This article discusses the main findings from a research project aimed at exploring the ‘Webbing’ of local government in Britain. Journal: Public Money & Management Pages: 39-44 Issue: 2 Volume: 18 Year: 1998 Month: 4 X-DOI: 10.1111/1467-9302.00114 File-URL: http://hdl.handle.net/10.1111/1467-9302.00114 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:18:y:1998:i:2:p:39-44 Template-Type: ReDIF-Article 1.0 Author-Name: Peter Simpson Author-X-Name-First: Peter Author-X-Name-Last: Simpson Author-Name: Robert French Author-X-Name-First: Robert Author-X-Name-Last: French Title: Managing Oneself in Role: A Working Tool for the Management of Change Abstract: Changes in the nature of work and in organizational structures in the UK public sector have had a major impact on working roles and relationships. The authors explore whether a new approach to organizational role could help managers in HM Customs and Excise to meet the changing demands and challenges now facing them. A dynamic, rather than bureaucratic, view of role is required, which can support flexible working patterns and encourage innovation. Role should be seen as a method or ‘working tool’, rather than a prescribed set of behaviours, and being provisional, it is something to be worked with, rather than fixed and merely learned by rote. This conceptualization of role can contribute significantly to the implementation of change initiatives. Journal: Public Money & Management Pages: 45-50 Issue: 2 Volume: 18 Year: 1998 Month: 4 X-DOI: 10.1111/1467-9302.00115 File-URL: http://hdl.handle.net/10.1111/1467-9302.00115 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:18:y:1998:i:2:p:45-50 Template-Type: ReDIF-Article 1.0 Author-Name: Anthony Kearsey Author-X-Name-First: Anthony Author-X-Name-Last: Kearsey Author-Name: Richard J. Varey Author-X-Name-First: Richard J. Author-X-Name-Last: Varey Title: Manageralist Thinking on Marketing for Public Services Abstract: The authors examine the nature of marketing in the public sector as a response to government-led reforms during the past 15 years. They conclude that the public sector is a context in which marketing management differs in both theory and application from the approaches found in profit-oriented, privately-owned organizations. There are elements of commercial marketing theory and practice that are useful at an operational level in public bodies, but the democratic process is a major complication. The development of a new framework for marketing in the special context of public services is urged and a tentative start is attempted. Journal: Public Money & Management Pages: 51-60 Issue: 2 Volume: 18 Year: 1998 Month: 4 X-DOI: 10.1111/1467-9302.00116 File-URL: http://hdl.handle.net/10.1111/1467-9302.00116 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:18:y:1998:i:2:p:51-60 Template-Type: ReDIF-Article 1.0 Author-Name: Christopher Hood Author-X-Name-First: Christopher Author-X-Name-Last: Hood Author-Name: Oliver James Author-X-Name-First: Oliver Author-X-Name-Last: James Author-Name: George Jones Author-X-Name-First: George Author-X-Name-Last: Jones Author-Name: Colin Scott Author-X-Name-First: Colin Author-X-Name-Last: Scott Author-Name: Tony Travers Author-X-Name-First: Tony Author-X-Name-Last: Travers Title: Regulation Inside Government: Where New Public Management Meets the Audit Explosion Abstract: This article explores the scale and growth of regulation inside UK government, defined as standard-setting and monitoring by bodies constituted at arm’s-length from those they oversee. It argues regulation inside government is comparable in scale to regulation of business and has grown sharply over two decades, while public organizations in general have substantially downsized. Regulation inside government is highly diverse and there is a marked disjunction between the control regimes applied by regulators of government to those they regulate and the way the regulators are themselves assessed and controlled. Journal: Public Money & Management Pages: 61-68 Issue: 2 Volume: 18 Year: 1998 Month: 4 X-DOI: 10.1111/1467-9302.00117 File-URL: http://hdl.handle.net/10.1111/1467-9302.00117 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:18:y:1998:i:2:p:61-68 Template-Type: ReDIF-Article 1.0 Author-Name: Francis Terry Author-X-Name-First: Francis Author-X-Name-Last: Terry Title: Viewpoints: Editorial Journal: Public Money & Management Pages: 3-4 Issue: 3 Volume: 18 Year: 1998 Month: 7 X-DOI: 10.1111/1467-9302.00048a File-URL: http://hdl.handle.net/10.1111/1467-9302.00048a File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:18:y:1998:i:3:p:3-4 Template-Type: ReDIF-Article 1.0 Author-Name: Steve Leach Author-X-Name-First: Steve Author-X-Name-Last: Leach Title: Viewpoints: The New Local Government Agenda: A Contribution to the Debate Journal: Public Money & Management Pages: 4-5 Issue: 3 Volume: 18 Year: 1998 Month: 7 X-DOI: 10.1111/1467-9302.00119 File-URL: http://hdl.handle.net/10.1111/1467-9302.00119 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:18:y:1998:i:3:p:4-5 Template-Type: ReDIF-Article 1.0 Author-Name: Ken Jarrold Author-X-Name-First: Ken Author-X-Name-Last: Jarrold Title: Viewpoints: The New NHS Journal: Public Money & Management Pages: 5-7 Issue: 3 Volume: 18 Year: 1998 Month: 7 X-DOI: 10.1111/1467-9302.00120 File-URL: http://hdl.handle.net/10.1111/1467-9302.00120 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:18:y:1998:i:3:p:5-7 Template-Type: ReDIF-Article 1.0 Author-Name: Bruce Walker Author-X-Name-First: Bruce Author-X-Name-Last: Walker Author-Name: Alex Marsh Author-X-Name-First: Alex Author-X-Name-Last: Marsh Author-Name: Simon Delay Author-X-Name-First: Simon Author-X-Name-Last: Delay Title: Challenging Local Authority Accounts—A Process in Need of Reform? Abstract: This article examines the challenges made by local electors to local authority and parish accounts in England and Wales, and the role of the District Auditor in this process. This matter has recently received some attention from the Nolan Committee. The different sorts of challenges that electors can make are explained and auditors’ responses to challenges and the opportunities for abuse of the process by electors are examined. Finally, the authors look at the strength of the case for the reform of the system. Journal: Public Money & Management Pages: 9-14 Issue: 3 Volume: 18 Year: 1998 Month: 7 X-DOI: 10.1111/1467-9302.00121 File-URL: http://hdl.handle.net/10.1111/1467-9302.00121 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:18:y:1998:i:3:p:9-14 Template-Type: ReDIF-Article 1.0 Author-Name: Howard Elcock Author-X-Name-First: Howard Author-X-Name-Last: Elcock Title: Council Leaders in the ‘New Britain’: Looking Back and Looking Forward Abstract: This is an interesting time to review the attitudes and expectations of some leading figures in local government as the old age of despair is drawing to an end and a new dawn seems to be brightening the horizon. This article reports the view of half a dozen local government leaders. Early indications are that the Labour Government is serious about restoring at least some of local government’s lost powers and functions. These interviews suggest that Ministers will find a ready and eager response when they do so, for example the enthusiasm with which the best value scheme has been greeted. In other areas, including tax capping and the introduction of regional government, the future is less certain but the more radical proposals being canvassed are likely to command support from senior councillors if Ministers have the nerve to proceed with them. Journal: Public Money & Management Pages: 15-21 Issue: 3 Volume: 18 Year: 1998 Month: 7 X-DOI: 10.1111/1467-9302.00122 File-URL: http://hdl.handle.net/10.1111/1467-9302.00122 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:18:y:1998:i:3:p:15-21 Template-Type: ReDIF-Article 1.0 Author-Name: Noel S. Hyndman Author-X-Name-First: Noel S. Author-X-Name-Last: Hyndman Author-Name: Robert Anderson Author-X-Name-First: Robert Author-X-Name-Last: Anderson Title: Performance Information, Accountability and Executive Agencies Abstract: The growth of executive agencies in the UK has been rapid. The first agency was established in 1988 and, by October 1997, over 75% of civil servants were working in such organizations. They were created to improve the efficiency and effectiveness of the delivery of central government services. Accountability was widened, and an emphasis was placed on the need to develop performance measurement and performance reporting systems. This article discusses the importance of performance information for accountability by agencies, and, through a time-series study of annual reports, examines changes over time. While highlighting the increasing use of performance information in external reporting, the article identifies significant weaknesses. Journal: Public Money & Management Pages: 23-30 Issue: 3 Volume: 18 Year: 1998 Month: 7 X-DOI: 10.1111/1467-9302.00123 File-URL: http://hdl.handle.net/10.1111/1467-9302.00123 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:18:y:1998:i:3:p:23-30 Template-Type: ReDIF-Article 1.0 Author-Name: Andrew Goddard Author-X-Name-First: Andrew Author-X-Name-Last: Goddard Author-Name: Kean Ooi Author-X-Name-First: Kean Author-X-Name-Last: Ooi Title: Activity-Based Costing and Central Overhead Cost Allocation in Universities: A Case Study Abstract: This article examines the development of ABC in university accounting and assesses the contribution it might make to solving the problems associated with central overhead cost allocation systems. A case study using an ABC methodology was developed and applied to library services at the University of Southampton. The results showed substantial differences in the allocation of the central overhead costs as between academic faculties using the model and the existing system. The authors argue that although the ABC approach may overcome some of the problems of overhead allocation and improve the economic efficiency of organizations, there are significant problems with its practical application. Journal: Public Money & Management Pages: 31-38 Issue: 3 Volume: 18 Year: 1998 Month: 7 X-DOI: 10.1111/1467-9302.00124 File-URL: http://hdl.handle.net/10.1111/1467-9302.00124 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:18:y:1998:i:3:p:31-38 Template-Type: ReDIF-Article 1.0 Author-Name: Andrew Hawker Author-X-Name-First: Andrew Author-X-Name-Last: Hawker Title: Costing a Secure NHS Network Abstract: Much debate has surrounded the development of computer networks in the National Health Service (NHS), particularly in connection with perceived threats to the confidentiality of patient records. Cryptography has been proposed as a means of protecting such information although significant costs are involved, not simply because modifications have to be made to existing computer equipment and software, but because of new administrative overheads. There is a danger that the complexities of implementation, and the costs which derive from them, will be under-estimated. Lessons should be applied from previous IT projects in the NHS, in which initial vagueness in definitions of scope and cost were identified as one of a number of factors likely to contribute to project failure. Journal: Public Money & Management Pages: 39-42 Issue: 3 Volume: 18 Year: 1998 Month: 7 X-DOI: 10.1111/1467-9302.00125 File-URL: http://hdl.handle.net/10.1111/1467-9302.00125 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:18:y:1998:i:3:p:39-42 Template-Type: ReDIF-Article 1.0 Author-Name: George A. Boyne Author-X-Name-First: George A. Author-X-Name-Last: Boyne Title: Public Services Under New Labour: Back to Bureaucracy? Abstract: The public service policies of the present Labour Government are assessed against a conceptual model of bureaucracy. In particular, is there evidence of a shift away from the market reforms of the Conservatives, and a move towards bureaucratic methods of resource allocation and service delivery? It is concluded that there is a small, but significant, shift back to bureaucracy: if Conservative policies consisted of ‘marketization at the margins’, then Labour reforms can be described as ‘bureaucratization at the boundaries’. The potential consequences of this change in emphasis are considered. Journal: Public Money & Management Pages: 43-50 Issue: 3 Volume: 18 Year: 1998 Month: 7 X-DOI: 10.1111/1467-9302.00126 File-URL: http://hdl.handle.net/10.1111/1467-9302.00126 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:18:y:1998:i:3:p:43-50 Template-Type: ReDIF-Article 1.0 Author-Name: Sarah Miller Author-X-Name-First: Sarah Author-X-Name-Last: Miller Author-Name: John Wilson Author-X-Name-First: John Author-X-Name-Last: Wilson Title: Perceptions of Stakeholding: The Case of an NHS Trust Abstract: This article considers the significance of stakeholding for an NHS trust. The trust concerned was confronted with significant changes in its environment which posed a threat to its services and, therefore, its contract income. The trust appeared to be in a vulnerable position because it had not given adequate consideration to its relationship with its stakeholders. To establish where the trust needed to improve relations with stakeholders, the article adopts a model drawn from Johnson and Scholes (1993) and presents an analysis of the view of key individuals through the use of structured interviews. Journal: Public Money & Management Pages: 51-58 Issue: 3 Volume: 18 Year: 1998 Month: 7 X-DOI: 10.1111/1467-9302.00127 File-URL: http://hdl.handle.net/10.1111/1467-9302.00127 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:18:y:1998:i:3:p:51-58 Template-Type: ReDIF-Article 1.0 Author-Name: Ian Kessler Author-X-Name-First: Ian Author-X-Name-Last: Kessler Author-Name: Sue Dopson Author-X-Name-First: Sue Author-X-Name-Last: Dopson Title: Change and Decision-Making in the NHS: The Case of the Care Programme Approach Abstract: Using the Care Programme Approach (CPA) as an example, this article examines the difficulties of implementing change within the National Health Service (NHS). A framework is suggested which aims to clarify the nature of change by distinguishing where, when and how decisions are made. It is argued that structural change in the NHS and the related emergence of new institutions, systems, relationships and operational principles, have generated new uncertainties and ambiguities. A fuller appreciation of how the decision-making process operates is necessary to an understanding of how different policy objectives are pursued. Journal: Public Money & Management Pages: 59-64 Issue: 3 Volume: 18 Year: 1998 Month: 7 X-DOI: 10.1111/1467-9302.00128 File-URL: http://hdl.handle.net/10.1111/1467-9302.00128 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:18:y:1998:i:3:p:59-64 Template-Type: ReDIF-Article 1.0 Author-Name: Alan Earl-Slater Author-X-Name-First: Alan Author-X-Name-Last: Earl-Slater Title: Report Journal: Public Money & Management Pages: 65-68 Issue: 3 Volume: 18 Year: 1998 Month: 7 X-DOI: 10.1111/1467-9302.00129 File-URL: http://hdl.handle.net/10.1111/1467-9302.00129 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:18:y:1998:i:3:p:65-68 Template-Type: ReDIF-Article 1.0 Author-Name: Steve Freer Author-X-Name-First: Steve Author-X-Name-Last: Freer Title: Viewpoint: Making a Success of Best Value Journal: Public Money & Management Pages: 3-4 Issue: 4 Volume: 18 Year: 1998 Month: 10 X-DOI: 10.1111/1467-9302.00130 File-URL: http://hdl.handle.net/10.1111/1467-9302.00130 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:18:y:1998:i:4:p:3-4 Template-Type: ReDIF-Article 1.0 Author-Name: Des Wilson Author-X-Name-First: Des Author-X-Name-Last: Wilson Title: Viewpoint: The Need for Lobbying Journal: Public Money & Management Pages: 4-5 Issue: 4 Volume: 18 Year: 1998 Month: 10 X-DOI: 10.1111/1467-9302.00131 File-URL: http://hdl.handle.net/10.1111/1467-9302.00131 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:18:y:1998:i:4:p:4-5 Template-Type: ReDIF-Article 1.0 Author-Name: Henry Gordon Author-X-Name-First: Henry Author-X-Name-Last: Gordon Title: Viewpoint: Effectiveness Audit in the Audit Offices Journal: Public Money & Management Pages: 5-6 Issue: 4 Volume: 18 Year: 1998 Month: 10 X-DOI: 10.1111/1467-9302.00132 File-URL: http://hdl.handle.net/10.1111/1467-9302.00132 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:18:y:1998:i:4:p:5-6 Template-Type: ReDIF-Article 1.0 Author-Name: Denis Smith Author-X-Name-First: Denis Author-X-Name-Last: Smith Author-Name: Brian Toft Author-X-Name-First: Brian Author-X-Name-Last: Toft Title: Risk and Crisis Management in the Public Sector: Editorial: Issues in Public Sector Risk Management Journal: Public Money & Management Pages: 7-10 Issue: 4 Volume: 18 Year: 1998 Month: 10 X-DOI: 10.1111/1467-9302.00133 File-URL: http://hdl.handle.net/10.1111/1467-9302.00133 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:18:y:1998:i:4:p:7-10 Template-Type: ReDIF-Article 1.0 Author-Name: Liam Donaldson Author-X-Name-First: Liam Author-X-Name-Last: Donaldson Title: Risk and Crisis Management in the Public Sector: Commentary: Clinical Governance and Service Failure in the NHS Journal: Public Money & Management Pages: 10-11 Issue: 4 Volume: 18 Year: 1998 Month: 10 X-DOI: 10.1111/1467-9302.00134 File-URL: http://hdl.handle.net/10.1111/1467-9302.00134 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:18:y:1998:i:4:p:10-11 Template-Type: ReDIF-Article 1.0 Author-Name: Jenny Simpson Author-X-Name-First: Jenny Author-X-Name-Last: Simpson Title: Risk and Crisis Management in the Public Sector: Commentary: Managing Professional Performance--A Major Challenge for Health Care Journal: Public Money & Management Pages: 12-14 Issue: 4 Volume: 18 Year: 1998 Month: 10 X-DOI: 10.1111/1467-9302.00135 File-URL: http://hdl.handle.net/10.1111/1467-9302.00135 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:18:y:1998:i:4:p:12-14 Template-Type: ReDIF-Article 1.0 Author-Name: Kieran Walshe Author-X-Name-First: Kieran Author-X-Name-Last: Walshe Author-Name: Trevor A. Sheldon Author-X-Name-First: Trevor A. Author-X-Name-Last: Sheldon Title: Risk and Crisis Management in the Public Sector: Dealing with Clinical Risk: Implications of the Rise of Evidence-Based Health Care Abstract: This article considers the nature of risk in health care and the use the National Health Service (NHS) makes of risk management. It explores how the concept of risk has been challenged by the rise of ‘evidence-based’ health care, accompanied and accelerated by a decline in professional prestige, status and mystique and much greater use of external measurement and controls as part of the New Public Management. The nature of evidence-based health care is outlined and the implications of the use of guidelines and other practice aids are explored. Finally, the article discusses how evidence-based health care is affecting our views of clinical risk. Journal: Public Money & Management Pages: 15-20 Issue: 4 Volume: 18 Year: 1998 Month: 10 X-DOI: 10.1111/1467-9302.00136 File-URL: http://hdl.handle.net/10.1111/1467-9302.00136 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:18:y:1998:i:4:p:15-20 Template-Type: ReDIF-Article 1.0 Author-Name: Francis Terry Author-X-Name-First: Francis Author-X-Name-Last: Terry Title: Risk and Crisis Management in the Public Sector: Regulation and Emergency Management: An Exclusive Domain for the Experts? Abstract: The technology of communications regularly brings news about crises and emergencies across the globe, but it does virtually nothing to inform our understanding of risk, nor of the regulatory frameworks that are appropriate to controlling it. This article considers the risks from industrial applications of modern technology, compares the institutional responses to controlling them and finally poses the question of what role ordinary citizens should have in the process of regulation. Journal: Public Money & Management Pages: 21-26 Issue: 4 Volume: 18 Year: 1998 Month: 10 X-DOI: 10.1111/1467-9302.00137 File-URL: http://hdl.handle.net/10.1111/1467-9302.00137 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:18:y:1998:i:4:p:21-26 Template-Type: ReDIF-Article 1.0 Author-Name: Eve Coles Author-X-Name-First: Eve Author-X-Name-Last: Coles Title: Risk and Crisis Management in the Public Sector: What Price Emergency Planning? Local Authority Civil Protection in the UK Abstract: The Comprehensive Spending Review (CSR) will have far-reaching effects on government departments and on local government. Terms such as ‘best value’, ‘bench-marking’ and ‘national performance standards’ are now being used to describe the way in which local authority accountability and efficiency are to be tackled and improved. The local authorities’ emergency planning function is no exception to this process. This article explores the present status of local authority emergency planning and examines the suggestions currently being made for its future structure and funding. Journal: Public Money & Management Pages: 27-32 Issue: 4 Volume: 18 Year: 1998 Month: 10 X-DOI: 10.1111/1467-9302.00138 File-URL: http://hdl.handle.net/10.1111/1467-9302.00138 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:18:y:1998:i:4:p:27-32 Template-Type: ReDIF-Article 1.0 Author-Name: Dave Whyte Author-X-Name-First: Dave Author-X-Name-Last: Whyte Title: Risk and Crisis Management in the Public Sector: Overcoming the Fear Factor: Workforce Involvement and Health and Safety Offshore Abstract: Despite recent campaigns to present the UK oil and gas industry as one with an ever-improving safety record, there is overwhelming evidence that there hasactually been little or no improvement. The data presented in this article show the degree to which victimization and intimidation of the workforce on offshoreplatforms acts to prevent an open and constructive approach to safety management. A number of particular problems in relation to workforce involvement and the safety representatives and committee system are identified. The article concludes by placing these empirical findings within a policy context. Journal: Public Money & Management Pages: 33-40 Issue: 4 Volume: 18 Year: 1998 Month: 10 X-DOI: 10.1111/1467-9302.00139 File-URL: http://hdl.handle.net/10.1111/1467-9302.00139 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:18:y:1998:i:4:p:33-40 Template-Type: ReDIF-Article 1.0 Author-Name: Denis Smith Author-X-Name-First: Denis Author-X-Name-Last: Smith Author-Name: Jo McCloskey Author-X-Name-First: Jo Author-X-Name-Last: McCloskey Title: Risk and Crisis Management in the Public Sector: Risk Communication and the Social Amplification of Public Sector Risk Abstract: Concerns exist within the public sector about the ability of organizations to communicate issues of risk. These concerns include: the nature and magnitude of risks; the vulnerability of those who may bear the consequences associated with an event; and the sense of helplessness felt by victim groups. Apart from the public sector’s role as risk generator, regulator and communicator, it also has some responsibility for dealing with the consequences of a major catastrophic event through agencies such as health care and the emergency services. Under certain conditions, it is apparent that concerns over risk issues can escalate beyond a level expected by those charged with the management of that risk. Within this framework, the effective communication of risk and uncertainty is an integral, but often neglected, part of public sector activities. This article explores the process of risk communication and risk amplification and suggests a number of perspectives on policy development. Journal: Public Money & Management Pages: 41-50 Issue: 4 Volume: 18 Year: 1998 Month: 10 X-DOI: 10.1111/1467-9302.00140 File-URL: http://hdl.handle.net/10.1111/1467-9302.00140 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:18:y:1998:i:4:p:41-50 Template-Type: ReDIF-Article 1.0 Author-Name: David Parker Author-X-Name-First: David Author-X-Name-Last: Parker Title: Developments: Reducing Regulatory Risk: The Case for a New Regulatory Contract with the Privatized Utilities Abstract: Privatization was intended to reverse the inefficiencies of state ownership. When the public utilities were privatized in the UK, between 1984 and 1996, newdedicated regulatory offices were established: Oftel, Ofgas, Ofwat, Offer and the ORR. Terms of reference for the regulators were set out in the privatization legislation, but more generally the regulators were given considerable discretion over their industries. Against the background of the Government Green Paper on the future of regulation in the UK, this article argues that while regulatory discretion was desirable in the early days of regulation, there is now a stronger case for introducing ‘contracts’ which constrain regulatory discretion and reduce regulatory risk. Journal: Public Money & Management Pages: 51-57 Issue: 4 Volume: 18 Year: 1998 Month: 10 X-DOI: 10.1111/1467-9302.00141 File-URL: http://hdl.handle.net/10.1111/1467-9302.00141 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:18:y:1998:i:4:p:51-57 Template-Type: ReDIF-Article 1.0 Author-Name: Francis McGeough Author-X-Name-First: Francis Author-X-Name-Last: McGeough Title: Developments: Resource Accounting in Ireland Abstract: The advocates of resource accounting see it as improving financial management and thereby improving the accountability of the organization, while critics see it as making the whole process of accounting more complicated than it should be. The Department of Public Enterprise in Ireland has published resource accounts for the past two years. While it has encountered many difficulties in making the accounts meaningful, the end result is a set of accounts comparable in standard to those of the private sector. This article explores the issues encountered by the Department and how it overcame these difficulties. Journal: Public Money & Management Pages: 58-61 Issue: 4 Volume: 18 Year: 1998 Month: 10 X-DOI: 10.1111/1467-9302.00142 File-URL: http://hdl.handle.net/10.1111/1467-9302.00142 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:18:y:1998:i:4:p:58-61 Template-Type: ReDIF-Article 1.0 Author-Name: Andrew Likierman Author-X-Name-First: Andrew Author-X-Name-Last: Likierman Title: Developments: Report: Recent Developments in Resource Accounting and Budgeting (RAB) Journal: Public Money & Management Pages: 62-64 Issue: 4 Volume: 18 Year: 1998 Month: 10 X-DOI: 10.1111/1467-9302.00143 File-URL: http://hdl.handle.net/10.1111/1467-9302.00143 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:18:y:1998:i:4:p:62-64 Template-Type: ReDIF-Article 1.0 Author-Name: Huw T. O. Davies Author-X-Name-First: Huw T. O. Author-X-Name-Last: Davies Author-Name: Sandra M. Nutley Author-X-Name-First: Sandra M. Author-X-Name-Last: Nutley Author-Name: Peter C. Smith Author-X-Name-First: Peter C. Author-X-Name-Last: Smith Title: Viewpoint: Editorial: What Works? The Role of Evidence in Public Sector Policy and Practice Journal: Public Money & Management Pages: 3-5 Issue: 1 Volume: 19 Year: 1999 Month: 1 X-DOI: 10.1111/1467-9302.00144 File-URL: http://hdl.handle.net/10.1111/1467-9302.00144 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:19:y:1999:i:1:p:3-5 Template-Type: ReDIF-Article 1.0 Author-Name: Graham Leicester Author-X-Name-First: Graham Author-X-Name-Last: Leicester Title: Viewpoint: The Seven Enemies of Evidence-Based Policy Journal: Public Money & Management Pages: 5-7 Issue: 1 Volume: 19 Year: 1999 Month: 1 X-DOI: 10.1111/1467-9302.00145 File-URL: http://hdl.handle.net/10.1111/1467-9302.00145 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:19:y:1999:i:1:p:5-7 Template-Type: ReDIF-Article 1.0 Author-Name: Paul Foley Author-X-Name-First: Paul Author-X-Name-Last: Foley Title: Viewpoint: New Labour: A New Deal for Communities? Journal: Public Money & Management Pages: 7-8 Issue: 1 Volume: 19 Year: 1999 Month: 1 X-DOI: 10.1111/1467-9302.00146 File-URL: http://hdl.handle.net/10.1111/1467-9302.00146 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:19:y:1999:i:1:p:7-8 Template-Type: ReDIF-Article 1.0 Author-Name: Huw T.O. Davies Author-X-Name-First: Huw T.O. Author-X-Name-Last: Davies Author-Name: Sandra M. Nutley Author-X-Name-First: Sandra M. Author-X-Name-Last: Nutley Title: The Rise and Rise of Evidence in Health Care Abstract: Health care practitioners (especially doctors) have always given assurances that what they do is efficacious. But in the past 50 years justification of the effectiveness of health care interventions has attained a new prominence. Evidence, at least notionally, now lies at the heart of health care policy and practice. This article provides an overview of the generation and use of evidence on effectiveness in health care. It explains why rigorous methodologies have taken hold and describes the major preoccupation with trying to ensure that research evidence has an impact on clinical practice. The strengths and weaknesses of evidence-based health care are explored to identify the opportunities for profitable transfer of experience across the public sector. Journal: Public Money & Management Pages: 9-16 Issue: 1 Volume: 19 Year: 1999 Month: 1 X-DOI: 10.1111/1467-9302.00147 File-URL: http://hdl.handle.net/10.1111/1467-9302.00147 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:19:y:1999:i:1:p:9-16 Template-Type: ReDIF-Article 1.0 Author-Name: Duncan Maclennan Author-X-Name-First: Duncan Author-X-Name-Last: Maclennan Author-Name: Alison More Author-X-Name-First: Alison Author-X-Name-Last: More Author-Name: Alison More Author-X-Name-First: Alison Author-X-Name-Last: More Title: Evidence, What Evidence? The Foundations for Housing Policy Abstract: Developments in housing policy and practice have been marked by strong ideological stances and a persistent unwillingness to clarify ends and means, so that key policy questions remain unresolved. Evidence can, and does, impact on policy, but only under certain conditions; for example, if it relates to a specific policy question, is restricted to the interests of a single government department and, especially, if it implies reductions in public spending. Moreover, housing’s complexity and relationship with a range of policy areas requires a linked perspective, at a local scale. A predominance of sector-specific, cross-sectional and qualitative research, allied to inadequate data impede the production of evidence to meet this challenge. Journal: Public Money & Management Pages: 17-23 Issue: 1 Volume: 19 Year: 1999 Month: 1 X-DOI: 10.1111/1467-9302.00148 File-URL: http://hdl.handle.net/10.1111/1467-9302.00148 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:19:y:1999:i:1:p:17-23 Template-Type: ReDIF-Article 1.0 Author-Name: Geraldine Macdonald Author-X-Name-First: Geraldine Author-X-Name-Last: Macdonald Title: Evidence-Based Social Care: Wheels off the Runway? Abstract: British social services departments are a beleaguered species. Political ideology continues to play a major role in shaping policy and practice, despite a change of government. Sheltering beneath the ideological umbrella are more considered views of the need to rethink structures developed as a means of solving social problems and delivering services, some of which have themselves become problematic, some of which are simply too expensive. These influences have combined radically to reframe the roles and responsibilities of many who work face-to-face with service users and carers. It is in this context of change and threat to professional identity that the implementation of evidence-based approaches to policy and practice within social work has to be considered. Journal: Public Money & Management Pages: 25-32 Issue: 1 Volume: 19 Year: 1999 Month: 1 X-DOI: 10.1111/1467-9302.00149 File-URL: http://hdl.handle.net/10.1111/1467-9302.00149 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:19:y:1999:i:1:p:25-32 Template-Type: ReDIF-Article 1.0 Author-Name: Carol Taylor Fitz-Gibbon Author-X-Name-First: Carol Author-X-Name-Last: Taylor Fitz-Gibbon Title: Education: High Potential Not Yet Realized Abstract: Knowledge is not easily plucked from the stream of existence and social scientists have to offer the sobering suggestion that while ‘What matters is what works’, what matters first is how we find out what works. If a blind lurching from one good idea to yet another fashion is to be avoided, the task of finding out what works must be central. The widespread use of systematic monitoring (performance indicators) in education in England provides the kind of data stream needed to make it likely that the occasional dramatic outcome will be noticed, particularly by teachers. This article explains the problems and possibilities of using evidence-based information to improve education. Journal: Public Money & Management Pages: 33-40 Issue: 1 Volume: 19 Year: 1999 Month: 1 X-DOI: 10.1111/1467-9302.00150 File-URL: http://hdl.handle.net/10.1111/1467-9302.00150 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:19:y:1999:i:1:p:33-40 Template-Type: ReDIF-Article 1.0 Author-Name: Francis Terry Author-X-Name-First: Francis Author-X-Name-Last: Terry Title: The Impact of Evidence on Transport Policy-Making: The Case of Road Construction Abstract: For many years, lack of consensus about the goals of transport policy resulted in evidence being used selectively to justify particular policies—rather than to establish whether (when judged against suitable criteria) the policies were actually working. Forecasts of traffic growth were taken as evidence of the need for road construction programmes; now, the phenomenon of ‘induced traffic’ has led to a re-think, and a more evidence-based approach to transport policy. Journal: Public Money & Management Pages: 41-46 Issue: 1 Volume: 19 Year: 1999 Month: 1 X-DOI: 10.1111/1467-9302.00151 File-URL: http://hdl.handle.net/10.1111/1467-9302.00151 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:19:y:1999:i:1:p:41-46 Template-Type: ReDIF-Article 1.0 Author-Name: Sandra M. Nutley Author-X-Name-First: Sandra M. Author-X-Name-Last: Nutley Author-Name: Huw T.O. Davies Author-X-Name-First: Huw T.O. Author-X-Name-Last: Davies Title: The Fall and Rise of Evidence in Criminal Justice Abstract: Practitioners within the criminal justice system have been cautious about claiming that their work with offenders directly impacts on the level of subsequent re-offending. This article provides an overview of the generation and use of evidence on effectiveness within the criminal justice system, particularly focusing on the supervision of offenders by the probation service. The article outlines the continuing debates about appropriate methodologies for evaluating effectiveness. It also describes some of the problems encountered in trying to get research evidence to have an impact on offender supervision practice. Finally, the strengths and weaknesses of the present move towards evidence-based criminal justice services are explored in order to provide learning opportunities for other public services. Journal: Public Money & Management Pages: 47-54 Issue: 1 Volume: 19 Year: 1999 Month: 1 X-DOI: 10.1111/1467-9302.00152 File-URL: http://hdl.handle.net/10.1111/1467-9302.00152 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:19:y:1999:i:1:p:47-54 Template-Type: ReDIF-Article 1.0 Author-Name: Declan Gaffney Author-X-Name-First: Declan Author-X-Name-Last: Gaffney Author-Name: Allyson M. Pollock Author-X-Name-First: Allyson M. Author-X-Name-Last: Pollock Title: Pump-Priming the PFI: Why are Privately Financed Hospital Schemes Being Subsidized? Abstract: The authors explain how the Private Finance Initiative (PFI) has raised the costs of infrastructure development in the health service. They demonstrate that the assumption that higher capital costs would be offset by savings resulting from the involvement of the private sector is wrong—rather, NHS trusts and health authorities have been obliged to make savings on other budgets in order to make the high costs of investment affordable. There is no reason to believe that these problems will disappear as the volume of PFI investment increases. Journal: Public Money & Management Pages: 55-62 Issue: 1 Volume: 19 Year: 1999 Month: 1 X-DOI: 10.1111/1467-9302.00153 File-URL: http://hdl.handle.net/10.1111/1467-9302.00153 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:19:y:1999:i:1:p:55-62 Template-Type: ReDIF-Article 1.0 Author-Name: Linda Steg Author-X-Name-First: Linda Author-X-Name-Last: Steg Author-Name: Gerard Tertoolen Author-X-Name-First: Gerard Author-X-Name-Last: Tertoolen Title: Sustainable Transport Policy: The Contribution from Behavioural Scientists Abstract: Publication of the UK Government’s White Paper on Transport, in July 1998, has raised public awareness of the problems associated with widespread car use. The authors argue that these problems, which largely result from the aggregated choices and behaviour of many individual car uses, could be mitigated if the main determinants of car use and the underlying behavioural mechanisms were better understood. This article examines six strategies for changing social behaviour, and some important conditions for reducing car use. Examples are presented of how the insights gained can be applied in practice. Journal: Public Money & Management Pages: 63-69 Issue: 1 Volume: 19 Year: 1999 Month: 1 X-DOI: 10.1111/1467-9302.00154 File-URL: http://hdl.handle.net/10.1111/1467-9302.00154 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:19:y:1999:i:1:p:63-69 Template-Type: ReDIF-Article 1.0 Author-Name: John Hibbs Author-X-Name-First: John Author-X-Name-Last: Hibbs Title: Review: A New Deal for Transport—Analysis of the Transport White Paper (Cm 3950) Journal: Public Money & Management Pages: 70-72 Issue: 1 Volume: 19 Year: 1999 Month: 1 X-DOI: 10.1111/1467-9302.00155 File-URL: http://hdl.handle.net/10.1111/1467-9302.00155 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:19:y:1999:i:1:p:70-72 Template-Type: ReDIF-Article 1.0 Author-Name: Francis Terry Author-X-Name-First: Francis Author-X-Name-Last: Terry Title: Viewpoint: Editorial Journal: Public Money & Management Pages: 3-4 Issue: 2 Volume: 19 Year: 1999 Month: 4 X-DOI: 10.1111/1467-9302.00048b File-URL: http://hdl.handle.net/10.1111/1467-9302.00048b File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:19:y:1999:i:2:p:3-4 Template-Type: ReDIF-Article 1.0 Author-Name: Jane Stride-Darnley Author-X-Name-First: Jane Author-X-Name-Last: Stride-Darnley Author-Name: Helen Johnson Author-X-Name-First: Helen Author-X-Name-Last: Johnson Title: Viewpoint: Alice in Pension-Land: The Story of the Teachers’ Superannuation Scheme (TSS) Journal: Public Money & Management Pages: 4-5 Issue: 2 Volume: 19 Year: 1999 Month: 4 X-DOI: 10.1111/1467-9302.00157 File-URL: http://hdl.handle.net/10.1111/1467-9302.00157 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:19:y:1999:i:2:p:4-5 Template-Type: ReDIF-Article 1.0 Author-Name: Reg Harman Author-X-Name-First: Reg Author-X-Name-Last: Harman Title: Viewpoint: The Transport White Paper—A Landmark in an Undefined Country? Journal: Public Money & Management Pages: 5-6 Issue: 2 Volume: 19 Year: 1999 Month: 4 X-DOI: 10.1111/1467-9302.00158 File-URL: http://hdl.handle.net/10.1111/1467-9302.00158 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:19:y:1999:i:2:p:5-6 Template-Type: ReDIF-Article 1.0 Author-Name: David Brooksbank Author-X-Name-First: David Author-X-Name-Last: Brooksbank Author-Name: Michael Connolly Author-X-Name-First: Michael Author-X-Name-Last: Connolly Author-Name: Bob Morgan Author-X-Name-First: Bob Author-X-Name-Last: Morgan Title: Competitive Bidding and Regional Development in the UK Abstract: This article examines competitive bidding among development agencies. Some commentators argue that English regions are at a disadvantage compared with Northern Ireland, Scotland and Wales in attracting Foreign Direct Investment (FDI). The authors look at the evidence on the attraction of FDI to the regions of the UK and discuss some of the arguments about unfair advantage. The impact of the Regional Development Agencies on FDI and the need for a concordat are also discussed. Journal: Public Money & Management Pages: 7-12 Issue: 2 Volume: 19 Year: 1999 Month: 4 X-DOI: 10.1111/1467-9302.00159 File-URL: http://hdl.handle.net/10.1111/1467-9302.00159 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:19:y:1999:i:2:p:7-12 Template-Type: ReDIF-Article 1.0 Author-Name: Rudy B. Andeweg Author-X-Name-First: Rudy B. Author-X-Name-Last: Andeweg Title: Advising Prime Ministers Abstract: There is a long-standing debate in the UK on the best way to organize advice to the prime minister. This article explores whether there are lessons to be learnt from a comparison with other European countries. There are huge variations in prime ministers’ advice structures depending on whether there is a coalition government; whether the country is federal; whether the prime minister shares or competes for power with an elected president; whether the concept of the ‘stage’ is important in the administrative culture. What works in Bonn or Paris might not work in London, and what does not work in Rome, might well work in Whitehall. Journal: Public Money & Management Pages: 13-17 Issue: 2 Volume: 19 Year: 1999 Month: 4 X-DOI: 10.1111/1467-9302.00160 File-URL: http://hdl.handle.net/10.1111/1467-9302.00160 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:19:y:1999:i:2:p:13-17 Template-Type: ReDIF-Article 1.0 Author-Name: Ian Cunningham Author-X-Name-First: Ian Author-X-Name-Last: Cunningham Title: Human Resource Management in the Voluntary Sector: Challenges and Opportunities Abstract: This article discusses issues facing personnel specialists within the voluntary sector who are trying to implement people management policies associated with the Human Resource Management (HRM) model. It outlines the pressures for change in management practice in the voluntary sector and then focuses more precisely on the definition of HRM theory, providing a rationale for voluntary agencies to develop policies and practices. The difficulties managers and personnel practitioners may face when attempting to implement these practices are described. Finally, an agenda for further research in this area is proposed. Journal: Public Money & Management Pages: 19-25 Issue: 2 Volume: 19 Year: 1999 Month: 4 X-DOI: 10.1111/1467-9302.00161 File-URL: http://hdl.handle.net/10.1111/1467-9302.00161 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:19:y:1999:i:2:p:19-25 Template-Type: ReDIF-Article 1.0 Author-Name: Gillian McCallion Author-X-Name-First: Gillian Author-X-Name-Last: McCallion Author-Name: Donal G. McKillop Author-X-Name-First: Donal G. Author-X-Name-Last: McKillop Author-Name: J. Colin Glass Author-X-Name-First: J. Colin Author-X-Name-Last: Glass Author-Name: Christine Kerr Author-X-Name-First: Christine Author-X-Name-Last: Kerr Title: Rationalizing Northern Ireland Hospital Services Towards Larger Providers: Best-Practice Efficiency Studies and Current Policy Abstract: This article explores the relative efficiency of Northern Ireland hospitals, and in particular the efficiency of small hospitals relative to their large counterparts, employing a technique called data envelopment analysis. The empirical analysis revealed that larger hospitals displayed higher cost efficiency, higher allocative efficiency and higher technical efficiency than their smaller counterparts. These results support Northern Ireland’s recent strategy of concentrating hospital services in six large hospitals, supported by medium sized hospitals, and closing or restructuring smaller hospitals. Journal: Public Money & Management Pages: 27-32 Issue: 2 Volume: 19 Year: 1999 Month: 4 X-DOI: 10.1111/1467-9302.00162 File-URL: http://hdl.handle.net/10.1111/1467-9302.00162 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:19:y:1999:i:2:p:27-32 Template-Type: ReDIF-Article 1.0 Author-Name: Christopher J. Cowton Author-X-Name-First: Christopher J. Author-X-Name-Last: Cowton Author-Name: Julie E. Drake Author-X-Name-First: Julie E. Author-X-Name-Last: Drake Title: Went Fundholding, Going Commissioning? Some Evidence-Based Reflections on the Prospects for Primary Care Groups Abstract: Following the publication of the White Paper, ‘The New NHS: Modern, Dependable’ (Cm 3807), the Labour Government has abolished GP fundholding. Family doctors retain a lead role for primary care in planning health care with the creation of Primary Care Groups (PCGs). In due course, it is expected that health authorities will relinquish direct commissioning of care to PCGs. Although fundholding is ending, its operation provides useful evidence about how GPs approach participation in the planning of health care. This article reflects on the prospects for PCGs, drawing on original research into the reasons why practices volunteered to ‘go fundholding’ and how those practices selected their ‘lead’ partner, on whom much of the fundholding burden fell. Journal: Public Money & Management Pages: 33-37 Issue: 2 Volume: 19 Year: 1999 Month: 4 X-DOI: 10.1111/1467-9302.00163 File-URL: http://hdl.handle.net/10.1111/1467-9302.00163 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:19:y:1999:i:2:p:33-37 Template-Type: ReDIF-Article 1.0 Author-Name: Roger Ottewill Author-X-Name-First: Roger Author-X-Name-Last: Ottewill Author-Name: Peter Magirr Author-X-Name-First: Peter Author-X-Name-Last: Magirr Title: Changes in the Ownership of Community Pharmacies: Policy Implications Abstract: Based on an ‘independent contractor’ model, most community pharmacies have traditionally been owned by self-employed pharmacists running them as small businesses. With the rapid erosion of this pattern of ownership, issues arise for public, professional and commercial policy makers. For health policy purposes, particular consideration needs to be given to options for fully utilizing the expertise of community pharmacists; securing equal access to services; and ensuring rationality and transparency in making decisions about the location of pharmacies. Journal: Public Money & Management Pages: 39-44 Issue: 2 Volume: 19 Year: 1999 Month: 4 X-DOI: 10.1111/1467-9302.00164 File-URL: http://hdl.handle.net/10.1111/1467-9302.00164 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:19:y:1999:i:2:p:39-44 Template-Type: ReDIF-Article 1.0 Author-Name: Robert Pyper Author-X-Name-First: Robert Author-X-Name-Last: Pyper Title: The Civil Service: A Neglected Dimension of Devolution Abstract: Devolution comes in the wake of a decade of substantial reform in the civil service. The establishment of the Scottish Parliament and the Welsh Assembly is likely to have significant implications for the civil service in Scotland, Wales, and perhaps also at the centre. However, on the evidence of the official publications and debates generated by the policy process to date, this issue has been given consideration only belatedly and in rather limited form. Journal: Public Money & Management Pages: 45-49 Issue: 2 Volume: 19 Year: 1999 Month: 4 X-DOI: 10.1111/1467-9302.00165 File-URL: http://hdl.handle.net/10.1111/1467-9302.00165 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:19:y:1999:i:2:p:45-49 Template-Type: ReDIF-Article 1.0 Author-Name: Arthur Midwinter Author-X-Name-First: Arthur Author-X-Name-Last: Midwinter Title: The Politics of Needs Assessment: The Treasury Select Committee and the Barnett Formula Abstract: Parliamentarians’ interest in Scottish public expenditure has been rising since 1987, when the electoral results left the Conservatives vulnerable in Scotland. Southern English MPs described the Scottish Office budget as a ‘slush fund’, and argued that Scots were being ‘force-fed’ with public expenditure. This interest has deepened as a direct result of the public debate over devolution (Midwinter, 1989). Although the author focuses here on developments in Scotland, many of the issues are relevant to devolution proposals in Wales, Northern Ireland and perhaps the English regions also. Journal: Public Money & Management Pages: 51-54 Issue: 2 Volume: 19 Year: 1999 Month: 4 X-DOI: 10.1111/1467-9302.00166 File-URL: http://hdl.handle.net/10.1111/1467-9302.00166 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:19:y:1999:i:2:p:51-54 Template-Type: ReDIF-Article 1.0 Author-Name: Huw Talfryn Oakley Davies Author-X-Name-First: Huw Author-X-Name-Last: Talfryn Oakley Davies Author-Name: Russell Mannion Author-X-Name-First: Russell Author-X-Name-Last: Mannion Title: The Rise of Oversight and the Decline of Mutuality? Journal: Public Money & Management Pages: 55-59 Issue: 2 Volume: 19 Year: 1999 Month: 4 X-DOI: 10.1111/1467-9302.00167 File-URL: http://hdl.handle.net/10.1111/1467-9302.00167 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:19:y:1999:i:2:p:55-59 Template-Type: ReDIF-Article 1.0 Author-Name: Ken Simons Author-X-Name-First: Ken Author-X-Name-Last: Simons Title: Shutting the Stable Door—In Time? Journal: Public Money & Management Pages: 59-60 Issue: 2 Volume: 19 Year: 1999 Month: 4 X-DOI: 10.1111/1467-9302.00168 File-URL: http://hdl.handle.net/10.1111/1467-9302.00168 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:19:y:1999:i:2:p:59-60 Template-Type: ReDIF-Article 1.0 Author-Name: Michael Chisholm Author-X-Name-First: Michael Author-X-Name-Last: Chisholm Title: Viewpoints: Editorial: Central Control of Local Expenditure Journal: Public Money & Management Pages: 3-5 Issue: 3 Volume: 19 Year: 1999 Month: 7 X-DOI: 10.1111/1467-9302.00169 File-URL: http://hdl.handle.net/10.1111/1467-9302.00169 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:19:y:1999:i:3:p:3-5 Template-Type: ReDIF-Article 1.0 Author-Name: Bryan Watson Author-X-Name-First: Bryan Author-X-Name-Last: Watson Title: Viewpoints: Living up to Expectations--Can the Public Sector Deliver? Journal: Public Money & Management Pages: 5-7 Issue: 3 Volume: 19 Year: 1999 Month: 7 X-DOI: 10.1111/1467-9302.00170 File-URL: http://hdl.handle.net/10.1111/1467-9302.00170 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:19:y:1999:i:3:p:5-7 Template-Type: ReDIF-Article 1.0 Author-Name: Sheila Ellwood Author-X-Name-First: Sheila Author-X-Name-Last: Ellwood Title: Viewpoints: Parish and Town Councils: Left Out in the Cold but Invited to the Party Journal: Public Money & Management Pages: 7-9 Issue: 3 Volume: 19 Year: 1999 Month: 7 X-DOI: 10.1111/1467-9302.00171 File-URL: http://hdl.handle.net/10.1111/1467-9302.00171 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:19:y:1999:i:3:p:7-9 Template-Type: ReDIF-Article 1.0 Author-Name: Jane Steele Author-X-Name-First: Jane Author-X-Name-Last: Steele Author-Name: John Seargeant Author-X-Name-First: John Author-X-Name-Last: Seargeant Title: Viewpoints: Does Public Involvement Work? Journal: Public Money & Management Pages: 9-10 Issue: 3 Volume: 19 Year: 1999 Month: 7 X-DOI: 10.1111/1467-9302.00172 File-URL: http://hdl.handle.net/10.1111/1467-9302.00172 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:19:y:1999:i:3:p:9-10 Template-Type: ReDIF-Article 1.0 Author-Name: P.M. Jackson Author-X-Name-First: P.M. Author-X-Name-Last: Jackson Title: Central Control of Local Expenditure: Central/Local Fiscal Relations: The Macroeconomic Dimension Abstract: Central/local fiscal relations are being re-evaluated by policy makers intent upon reducing the alleged burdens of a large and growing public sector. The reforms of the Thatcher administrations during the 1980s placed central-local relationships high on the policy agenda and many powers were taken back to central government in an effort to achieve greater control over public spending. Behind many of the reforms in the 1980s was a set of economic arguments advocated primarily by the Treasury. More recently in its evidence to the Hunt Committee (1996) the Treasury has reaffirmed these arguments, despite the counter-evidence supplied by academic economists and others over the past 20 years. This article rehearses some of the earlier arguments and reviews the most recent contributions. Arguments which were contingent upon the prevailing conditions of the late 1970s and early 1980s might no longer be relevant to the world of the late 1990s. Journal: Public Money & Management Pages: 11-16 Issue: 3 Volume: 19 Year: 1999 Month: 7 X-DOI: 10.1111/1467-9302.00173 File-URL: http://hdl.handle.net/10.1111/1467-9302.00173 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:19:y:1999:i:3:p:11-16 Template-Type: ReDIF-Article 1.0 Author-Name: P.A. Watt Author-X-Name-First: P.A. Author-X-Name-Last: Watt Author-Name: J. Fender Author-X-Name-First: J. Author-X-Name-Last: Fender Title: Central Control of Local Expenditure: Feasible Changes in the UK Controls on Local Government Expenditure Abstract: Local government finance has recently been the subject of a review, three consultation papers, a White Paper and major reports from both the House of Lords and House of Commons. This article examines current and feasible changes to the system of local government finance with particular reference to the effects they have on marginal and average accountability. Council tax capping, council tax benefit subsidy limitation, business rates and capital expenditure are among the topics discussed. Journal: Public Money & Management Pages: 17-22 Issue: 3 Volume: 19 Year: 1999 Month: 7 X-DOI: 10.1111/1467-9302.00174 File-URL: http://hdl.handle.net/10.1111/1467-9302.00174 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:19:y:1999:i:3:p:17-22 Template-Type: ReDIF-Article 1.0 Author-Name: David N. King Author-X-Name-First: David N. Author-X-Name-Last: King Author-Name: Yue Ma Author-X-Name-First: Yue Author-X-Name-Last: Ma Title: Central Control of Local Expenditure: Central Government Control over Local Authority Expenditure: The Overseas Experience Abstract: This article compares the macroeconomic performance of centralized countries and decentralized countries in the OECD between 1984 and 1995. It considers three views of decentralization: the level of state and local taxes, the degree of decentralized power over tax rates, and the freedom of access for states or local authorities to capital markets. The evidence does not support the commonly held fear that decentralized countries may perform worse. In terms of growth, the two types of country seem evenly matched, and in terms of inflation and unemployment, decentralized countries actually seem to perform consistently better. It is possible, because central governments in decentralized countries concentrate on fewer activities, such as macroeconomic policy, that they tend to perform these activities better. Journal: Public Money & Management Pages: 23-28 Issue: 3 Volume: 19 Year: 1999 Month: 7 X-DOI: 10.1111/1467-9302.00175 File-URL: http://hdl.handle.net/10.1111/1467-9302.00175 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:19:y:1999:i:3:p:23-28 Template-Type: ReDIF-Article 1.0 Author-Name: Stephen Glaister Author-X-Name-First: Stephen Author-X-Name-Last: Glaister Title: Past Abuses and Future Uses of Private Finance and Public Private Partnerships in Transport Abstract: The article explains the origins of the Private Finance Initiative (PFI) and the way the policy has evolved under the present Labour administration into Public Private Partnership (PPP). The author gives an assessment of the future prospects for the PFI/PPP in the transport sector. He believes that PPPs can make a considerable contribution towards efficient transport service delivery and this will be maximized if there is a better understanding of what the policies are seeking to achieve. Much of the action in the immediate future in transport PPPs will be with the local authorities, including the new Greater London Authority. Journal: Public Money & Management Pages: 29-36 Issue: 3 Volume: 19 Year: 1999 Month: 7 X-DOI: 10.1111/1467-9302.00176 File-URL: http://hdl.handle.net/10.1111/1467-9302.00176 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:19:y:1999:i:3:p:29-36 Template-Type: ReDIF-Article 1.0 Author-Name: Andrew Erridge Author-X-Name-First: Andrew Author-X-Name-Last: Erridge Author-Name: Ruth Fee Author-X-Name-First: Ruth Author-X-Name-Last: Fee Author-Name: John McIlroy Author-X-Name-First: John Author-X-Name-Last: McIlroy Title: An Assessment of Competitive Tendering using Transaction Cost Analysis Abstract: Competitive tendering is the means by which most goods and services are produced by public bodies: therefore it is important to try to improve it. Transaction cost analysis, in particular the concepts of bounded rationality, asset specificity and opportunism, provided the framework for examining two competitively tendered contracts let by the Government Purchasing Agency (in Northern Ireland). The firms tendering for the contracts were surveyed and interviews were carried out with purchasing staff managing the tendering process. The authors found that the main areas for further improvement in competitive tendering are the availability of information on previous contracts and debriefing, providing a clearer specification of user needs and of quantities. Journal: Public Money & Management Pages: 37-42 Issue: 3 Volume: 19 Year: 1999 Month: 7 X-DOI: 10.1111/1467-9302.00177 File-URL: http://hdl.handle.net/10.1111/1467-9302.00177 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:19:y:1999:i:3:p:37-42 Template-Type: ReDIF-Article 1.0 Author-Name: Alan Gillie Author-X-Name-First: Alan Author-X-Name-Last: Gillie Title: Efficiency in Universities and Resource-Based Learning: A CaseStudy of Assumptions versus Analysis Abstract: As higher education expands, proposals for a switch from traditional to resource-based learning in universities reflect the concern with efficiency highlighted over a decade ago in the Jarratt Report. In contrast to recent attempts to measure the costs of inputs to university courses, this article focuses on outputs and compares the outcome of some traditional and resource-based learning at the Open University--which has been a pioneer both in the expansion of higher education, and in the development of resource-based learning. The author concludes that conventional assumptions about the outcome of some traditional learning provide a relatively poor basis for efficient resource allocation decisions. Journal: Public Money & Management Pages: 43-49 Issue: 3 Volume: 19 Year: 1999 Month: 7 X-DOI: 10.1111/1467-9302.00178 File-URL: http://hdl.handle.net/10.1111/1467-9302.00178 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:19:y:1999:i:3:p:43-49 Template-Type: ReDIF-Article 1.0 Author-Name: Kathryn Riley Author-X-Name-First: Kathryn Author-X-Name-Last: Riley Author-Name: Rob Watling Author-X-Name-First: Rob Author-X-Name-Last: Watling Title: Education Action Zones: An Initiative in the Making Abstract: ‘Zones’ are closely defined localities which have special status in terms of recent Government initiatives. This article begins by examining the early stages of the Education Action Zone (EAZ) initiative which was launched in 1998, and the policy context into which it fits. It offers a critique of the selection processes used in the first round of applications for EAZ status, and an account of LEA responses to the changes introduced for the second round of zones. The article concludes by identifying a series of tensions, problems and paradoxes which lie at the heart of the initiative-problems which may not have been solved by the revised application procedures. Journal: Public Money & Management Pages: 51-58 Issue: 3 Volume: 19 Year: 1999 Month: 7 X-DOI: 10.1111/1467-9302.00179 File-URL: http://hdl.handle.net/10.1111/1467-9302.00179 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:19:y:1999:i:3:p:51-58 Template-Type: ReDIF-Article 1.0 Author-Name: Howard Davis Author-X-Name-First: Howard Author-X-Name-Last: Davis Author-Name: Guy Daly Author-X-Name-First: Guy Author-X-Name-Last: Daly Title: Extended Viewpoint: Achieving Democratic Potential in the NHS Journal: Public Money & Management Pages: 59-62 Issue: 3 Volume: 19 Year: 1999 Month: 7 X-DOI: 10.1111/1467-9302.00180 File-URL: http://hdl.handle.net/10.1111/1467-9302.00180 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:19:y:1999:i:3:p:59-62 Template-Type: ReDIF-Article 1.0 Author-Name: George Boyne Author-X-Name-First: George Author-X-Name-Last: Boyne Title: Viewpoints: Editorial: Markets, Bureaucracy and Public Management Journal: Public Money & Management Pages: 1-2 Issue: 4 Volume: 19 Year: 1999 Month: 10 X-DOI: 10.1111/1467-9302.00181 File-URL: http://hdl.handle.net/10.1111/1467-9302.00181 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:19:y:1999:i:4:p:1-2 Template-Type: ReDIF-Article 1.0 Author-Name: Vincent Lawton Author-X-Name-First: Vincent Author-X-Name-Last: Lawton Title: Viewpoints: Pharmaceuticals: From Regulations to Competition Journal: Public Money & Management Pages: 4-6 Issue: 4 Volume: 19 Year: 1999 Month: 10 X-DOI: 10.1111/1467-9302.00182 File-URL: http://hdl.handle.net/10.1111/1467-9302.00182 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:19:y:1999:i:4:p:4-6 Template-Type: ReDIF-Article 1.0 Author-Name: Ian Kirkpatrick Author-X-Name-First: Ian Author-X-Name-Last: Kirkpatrick Title: Markets, Bureaucracy and Public Management: The Worst of Both Worlds? Public Services without Markets or Bureaucracy Abstract: In recent years there has been growing support for the idea of developing collaborative network relationships between purchasers and providers in UK public services. Under the new Labour Government this idea found its way into policies aimed at promoting a ‘third way’ between markets and hierarchies in health and local government. This article addresses a number of concerns about these developments. Drawing on the wider management literature, it argues that recent discussions have largely under-stated the problems associated with relational contracting and networks. The author also considers why the option of a return to hierarchy has so far been dismissed and argues for a reversal of this tendency. Journal: Public Money & Management Pages: 7-14 Issue: 4 Volume: 19 Year: 1999 Month: 10 X-DOI: 10.1111/1467-9302.00183 File-URL: http://hdl.handle.net/10.1111/1467-9302.00183 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:19:y:1999:i:4:p:7-14 Template-Type: ReDIF-Article 1.0 Author-Name: Mark Exworthy Author-X-Name-First: Mark Author-X-Name-Last: Exworthy Author-Name: Martin Powell Author-X-Name-First: Martin Author-X-Name-Last: Powell Author-Name: John Mohan Author-X-Name-First: John Author-X-Name-Last: Mohan Title: Markets, Bureaucracy and Public Management: The NHS: Quasi-market, Quasi-hierarchy and Quasi-network? Abstract: It has been argued that the British National Health Service (NHS) has moved from a hierarchical and bureaucratic organization to a market and, more recently, towards a network. The authors believe that this view is too simplistic: the three organizational forms have co-existed and continue to do so. It is more accurate to view moves over time as a changing mix between quasi-hierarchies, quasi-markets and quasi-networks. Journal: Public Money & Management Pages: 15-22 Issue: 4 Volume: 19 Year: 1999 Month: 10 X-DOI: 10.1111/1467-9302.00184 File-URL: http://hdl.handle.net/10.1111/1467-9302.00184 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:19:y:1999:i:4:p:15-22 Template-Type: ReDIF-Article 1.0 Author-Name: George Boyne Author-X-Name-First: George Author-X-Name-Last: Boyne Author-Name: Julian Gould-Williams Author-X-Name-First: Julian Author-X-Name-Last: Gould-Williams Author-Name: Jennifer Law Author-X-Name-First: Jennifer Author-X-Name-Last: Law Author-Name: Richard Walker Author-X-Name-First: Richard Author-X-Name-Last: Walker Title: Markets, Bureaucracy and Public Management: Competitive Tendering and Best Value in Local Government Abstract: The Government has introduced legislation to replace compulsory competitive tendering (CCT) with a new regime of Best Value (BV) in local government. Although CCT is to be abolished, competitive tendering is retained as part of the BV framework. The specific role of competitive tendering in BV has not been identified—what are the circumstances that determine whether councils should provide services themselves or seek external suppliers? The authors develop a theoretical framework that may help central and local policy-makers to answer this question. The framework emphasises the joint importance of organizational performance and contracting costs. Practical issues that arise in the application of the framework are also identified. Journal: Public Money & Management Pages: 23-29 Issue: 4 Volume: 19 Year: 1999 Month: 10 X-DOI: 10.1111/1467-9302.00185 File-URL: http://hdl.handle.net/10.1111/1467-9302.00185 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:19:y:1999:i:4:p:23-29 Template-Type: ReDIF-Article 1.0 Author-Name: Catherine M. Farrell Author-X-Name-First: Catherine M. Author-X-Name-Last: Farrell Author-Name: Jonathan Morris Author-X-Name-First: Jonathan Author-X-Name-Last: Morris Title: Markets, Bureaucracy and Public Management: Professional Perceptions of Bureaucratic Change in the Public Sector: GPs, Headteachers and Social Workers Abstract: Public sector organizations have undergone immense changes over the last two decades. Bureaucratic structures of governance have been reformed with the aim of promoting a more market-oriented approach, intended to improve efficiency and encourage greater responsiveness to the client. On the basis of interviews with senior managers and professionals, this article argues that the public sector is not in a state of ‘post-bureaucracy’ as claimed in some recent academic writing. Far from reducing bureaucratic tendencies, the reforms have created additional workloads, heightened the tensions surrounding the meeting of client needs and the management of resources and led to more, and not fewer, tiers of management. Journal: Public Money & Management Pages: 31-36 Issue: 4 Volume: 19 Year: 1999 Month: 10 X-DOI: 10.1111/1467-9302.00186 File-URL: http://hdl.handle.net/10.1111/1467-9302.00186 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:19:y:1999:i:4:p:31-36 Template-Type: ReDIF-Article 1.0 Author-Name: Chris Aulich Author-X-Name-First: Chris Author-X-Name-Last: Aulich Title: Markets, Bureaucracy and Public Management: Bureaucratic Limits to Markets: The Case of Local Government in Victoria, Australia Abstract: Compulsory competitive tendering (CCT) was introduced into local government in the state of Victoria (Australia) as the centrepiece of a reform package to make local government more ‘business-like’ and market-oriented. This article evaluates the extent of changes introduced by the reforms. To some extent, post-bureaucratic organizational characteristics have been adopted, although the degree of change has been limited by several factors, including: the bureau-shaping behaviour of senior managers, the failure of competition to generate contestable environments for all services, and the increased level of formalization which has accompanied the introduction of CCT in local authorities. Journal: Public Money & Management Pages: 37-43 Issue: 4 Volume: 19 Year: 1999 Month: 10 X-DOI: 10.1111/1467-9302.00187 File-URL: http://hdl.handle.net/10.1111/1467-9302.00187 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:19:y:1999:i:4:p:37-43 Template-Type: ReDIF-Article 1.0 Author-Name: John Houston Author-X-Name-First: John Author-X-Name-Last: Houston Author-Name: Anne Gasteen Author-X-Name-First: Anne Author-X-Name-Last: Gasteen Author-Name: Darinka Asenova Author-X-Name-First: Darinka Author-X-Name-Last: Asenova Title: Developments: Structural Change in the Scottish Labour Market, the Tax Take and the New Parliament's Income Tax-varying Powers Abstract: This article examines the implications of increased labour market flexibility, in the form of part-time work, for the Scottish public finances in the context of devolution and the establishment of a Scottish Parliament with income tax-varying powers. The income tax contributions of different Scottish household types are calculated using a spreadsheet-based model. The findings show that any trend towards part-time, rather than full-time, employment could seriously erode the country's total income tax take and reduce the effectiveness of the tax-varying powers to provide a source of additional revenue for the Scottish Parliament. Journal: Public Money & Management Pages: 45-50 Issue: 4 Volume: 19 Year: 1999 Month: 10 X-DOI: 10.1111/1467-9302.00188 File-URL: http://hdl.handle.net/10.1111/1467-9302.00188 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:19:y:1999:i:4:p:45-50 Template-Type: ReDIF-Article 1.0 Author-Name: Young-Chool Choi Author-X-Name-First: Young-Chool Author-X-Name-Last: Choi Title: Developments: The Politics of Transaction Costs Abstract: This article aims to develop a model for analysing the operation and outcomes of the contracting process as it applies to public services, and to explore the politics of transaction costs involved in this process using a case study of Compulsory Competitive Tendering (CCT) in the UK. For this purpose the article deals with the policy outputs from two time periods, 1991 and 1994, which are regarded as the most dynamic years in terms of CCT policy implementation. The article also demonstrates how transaction costs may be manipulated in the contracting process by the interested parties. Finally, it suggests that the politics of transaction costs should be studied systematically in the future. Journal: Public Money & Management Pages: 51-56 Issue: 4 Volume: 19 Year: 1999 Month: 10 X-DOI: 10.1111/1467-9302.00189 File-URL: http://hdl.handle.net/10.1111/1467-9302.00189 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:19:y:1999:i:4:p:51-56 Template-Type: ReDIF-Article 1.0 Author-Name: Steve Martin Author-X-Name-First: Steve Author-X-Name-Last: Martin Title: Developments: Visions of Best Value: Modernizing or Just Muddling Through? Abstract: This article presents an empirical analysis of current local authority capacity and future plans to implement the Best Value framework. It analyses the perceptions of two groups of practitioners who are among the closest to what is currently taking place in individual authorities and will play a key role in implementing the new regime. The article highlights important differences between the views of local authority ‘Best Value officers’ and external auditors. It concludes that the prospects for fundamental improvements in local services depend on a more strategic approach to the capacity problems facing authorities which are willing to change but lack some of the tools and technologies required. Journal: Public Money & Management Pages: 57-61 Issue: 4 Volume: 19 Year: 1999 Month: 10 X-DOI: 10.1111/1467-9302.00190 File-URL: http://hdl.handle.net/10.1111/1467-9302.00190 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:19:y:1999:i:4:p:57-61 Template-Type: ReDIF-Article 1.0 Author-Name: Des McConaghy Author-X-Name-First: Des Author-X-Name-Last: McConaghy Title: Developments: Measuring (Accountable) Success—Analysis of The Government's Measures of Success Journal: Public Money & Management Pages: 62-64 Issue: 4 Volume: 19 Year: 1999 Month: 10 X-DOI: 10.1111/1467-9302.00191 File-URL: http://hdl.handle.net/10.1111/1467-9302.00191 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:19:y:1999:i:4:p:62-64 Template-Type: ReDIF-Article 1.0 Author-Name: Andrew Gray Author-X-Name-First: Andrew Author-X-Name-Last: Gray Title: Viewpoints: Editorial: The Public Manager in 2010 Journal: Public Money & Management Pages: 3-4 Issue: 1 Volume: 20 Year: 2000 Month: 1 X-DOI: 10.1111/1467-9302.00192 File-URL: http://hdl.handle.net/10.1111/1467-9302.00192 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:20:y:2000:i:1:p:3-4 Template-Type: ReDIF-Article 1.0 Author-Name: Francis Terry Author-X-Name-First: Francis Author-X-Name-Last: Terry Title: Viewpoints: Public Management 2010 Journal: Public Money & Management Pages: 4-6 Issue: 1 Volume: 20 Year: 2000 Month: 1 X-DOI: 10.1111/1467-9302.00193 File-URL: http://hdl.handle.net/10.1111/1467-9302.00193 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:20:y:2000:i:1:p:4-6 Template-Type: ReDIF-Article 1.0 Author-Name: Sandra Nutley Author-X-Name-First: Sandra Author-X-Name-Last: Nutley Title: Viewpoints: Public Manager 2010: A Recognizable Future? Journal: Public Money & Management Pages: 6-8 Issue: 1 Volume: 20 Year: 2000 Month: 1 X-DOI: 10.1111/1467-9302.00194 File-URL: http://hdl.handle.net/10.1111/1467-9302.00194 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:20:y:2000:i:1:p:6-8 Template-Type: ReDIF-Article 1.0 Author-Name: Edward Crew Author-X-Name-First: Edward Author-X-Name-Last: Crew Title: Viewpoints: Policing in 2010 Journal: Public Money & Management Pages: 8-10 Issue: 1 Volume: 20 Year: 2000 Month: 1 X-DOI: 10.1111/1467-9302.00195 File-URL: http://hdl.handle.net/10.1111/1467-9302.00195 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:20:y:2000:i:1:p:8-10 Template-Type: ReDIF-Article 1.0 Author-Name: P. M. Jackson Author-X-Name-First: P. M. Author-X-Name-Last: Jackson Author-Name: L. Stainsby Author-X-Name-First: L. Author-X-Name-Last: Stainsby Title: The Public Manager in 2010: Managing Public Sector Networked Organizations Abstract: The authors argue that we are in the age of the networked society. Lying between the governance structures of markets and hierarchies, networks have emerged as an organizational form which seeks to confront many of the ‘wicked problems’ faced by public and private organizations. While the precise architecture of networks remains vague, much is claimed for them in terms of their potential contribution to adding value and enhancing performance. This article explores the use of networks in the delivery of public services and the problems and issues that arise for their management. Public service managers need to be aware of the costs and benefits of alternative network architectures and how these might be actively managed. The treatment of public sector networks here is also intended to contribute to the current debate on ‘joined-up’ government. Journal: Public Money & Management Pages: 11-16 Issue: 1 Volume: 20 Year: 2000 Month: 1 X-DOI: 10.1111/1467-9302.00196 File-URL: http://hdl.handle.net/10.1111/1467-9302.00196 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:20:y:2000:i:1:p:11-16 Template-Type: ReDIF-Article 1.0 Author-Name: Graeme Currie Author-X-Name-First: Graeme Author-X-Name-Last: Currie Title: The Public Manager in 2010: The Role of Middle Managers in Strategic Change in the Public Sector Abstract: This article questions an assumption, commonly held by policy-makers, that the middle management group has little to contribute to the effective provision of health care. The article takes a case study approach to examine how middle managers influence strategic change in the area of marketing activity in an acute hospital trust. Data gathering took place in the case study over a period of two years and included observation, analysis of documentation, and a series of 85 interviews. Journal: Public Money & Management Pages: 17-22 Issue: 1 Volume: 20 Year: 2000 Month: 1 X-DOI: 10.1111/1467-9302.00197 File-URL: http://hdl.handle.net/10.1111/1467-9302.00197 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:20:y:2000:i:1:p:17-22 Template-Type: ReDIF-Article 1.0 Author-Name: Sheila Ellwood Author-X-Name-First: Sheila Author-X-Name-Last: Ellwood Title: The Public Manager in 2010: The NHS Financial Manager in 2010 Abstract: In the White Paper, ‘The New NHS’ (Cm 3807), the competitive nature of the internal market was removed and annual contracts were replaced with long-term service agreements to facilitate best value. Using the findings from earlier research studies, the implications for NHS financial managers are discussed in this article. Financial managers have a major task in maintaining financial stability in the move from one financial regime to another. Improving budget devolution to Primary Care Groups and encouraging good financial planning and control are essential. Financial managers must develop and integrate reliable cost information into the wider performance framework. Journal: Public Money & Management Pages: 23-30 Issue: 1 Volume: 20 Year: 2000 Month: 1 X-DOI: 10.1111/1467-9302.00198 File-URL: http://hdl.handle.net/10.1111/1467-9302.00198 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:20:y:2000:i:1:p:23-30 Template-Type: ReDIF-Article 1.0 Author-Name: Catherine M. Farrell Author-X-Name-First: Catherine M. Author-X-Name-Last: Farrell Title: The Public Manager in 2010: Citizen Participation in Governance Abstract: The existence of an effective means of citizen participation within public service decision-making forums will be one of the biggest challenges for public mangers in 2010. The establishment of systems which bring citizen representatives into the polity can provide unique opportunities for citizen inputs-one such system is the school governing body, made up of citizen, professional and political representatives. This article reports on an investigation into citizen participation within the governance of schools. It finds that while governing bodies provide the opportunity for citizen participation, citizens are not actively involved in school governance. A number of measures are recommended which may assist in enhancing the citizen governance role. Journal: Public Money & Management Pages: 31-37 Issue: 1 Volume: 20 Year: 2000 Month: 1 X-DOI: 10.1111/1467-9302.00199 File-URL: http://hdl.handle.net/10.1111/1467-9302.00199 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:20:y:2000:i:1:p:31-37 Template-Type: ReDIF-Article 1.0 Author-Name: Russ Vince Author-X-Name-First: Russ Author-X-Name-Last: Vince Title: The Public Manager in 2010: Learning in Public Organizations in 2010 Abstract: The theme of this article is the future of learning in public organizations. It outlines a way of thinking that might underpin learning, and argues that, by the year 2010, public organizations could develop a radical approach to organizational learning that would make the concept more meaningful in their everyday practice. This approach is based on various shifts in the ways in which management is thought about and enacted. These changes are a movement away from the idea of ‘the public manager’ to a more relational notion: ‘management in public’. The author explains what ‘management in public’ means, and discusses how it can be put into practice in order to transform learning in public organizations. Journal: Public Money & Management Pages: 39-44 Issue: 1 Volume: 20 Year: 2000 Month: 1 X-DOI: 10.1111/1467-9302.00200 File-URL: http://hdl.handle.net/10.1111/1467-9302.00200 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:20:y:2000:i:1:p:39-44 Template-Type: ReDIF-Article 1.0 Author-Name: Judith Smith Author-X-Name-First: Judith Author-X-Name-Last: Smith Author-Name: Marian Barnes Author-X-Name-First: Marian Author-X-Name-Last: Barnes Title: Developments: Developing Primary Care Groups in the New NHS: Towards Diversity or Uniformity? Abstract: This article examines how the Government's ‘third way’ is being implemented in relation to the involvement of primary care professionals in the commissioning of health services. Prior to 1997, the single preferred model of GP fundholding evolved into a diversity of approaches to commissioning and these approaches became increasingly collaborative rather than competitive. From this starting point, the authors examine the key assumptions underlying the present single model of the primary care group (PCG) as the commissioning body for the ‘New NHS’. They suggest that PCGs will also evolve into a diversity of models, but there will be tensions arising over the greater emphasis on central direction and performance management. Journal: Public Money & Management Pages: 45-52 Issue: 1 Volume: 20 Year: 2000 Month: 1 X-DOI: 10.1111/1467-9302.00201 File-URL: http://hdl.handle.net/10.1111/1467-9302.00201 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:20:y:2000:i:1:p:45-52 Template-Type: ReDIF-Article 1.0 Author-Name: Kate Baxter Author-X-Name-First: Kate Author-X-Name-Last: Baxter Author-Name: Max Bachmann Author-X-Name-First: Max Author-X-Name-Last: Bachmann Author-Name: Gwyn Bevan Author-X-Name-First: Gwyn Author-X-Name-Last: Bevan Title: Developments: Primary Care Groups: Trade-offs in Managing Budgets and Risk Abstract: The NHS reforms introduced on 1 April 1999 were intended to remove competition and promote co-operation in the delivery of health care. This was to be achieved in part by the development of joint working by groups of General Practitioner (GP) practices covering populations of around 100,000-known as Primary Care Groups (PCGs). A key element is the integration of responsibility for managing both the clinical and financial aspects of delivering health care. The authors report on the success of this new joint role, based on findings from a national survey. There are trade-offs in choosing the scale at which to encourage GPs to take on their new roles. Smaller groups will be better able to integrate practices' clinical and financial responsibilities, while larger groups will have less financial risk due to random variation. Journal: Public Money & Management Pages: 53-62 Issue: 1 Volume: 20 Year: 2000 Month: 1 X-DOI: 10.1111/1467-9302.00202 File-URL: http://hdl.handle.net/10.1111/1467-9302.00202 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:20:y:2000:i:1:p:53-62 Template-Type: ReDIF-Article 1.0 Author-Name: Mark Clatworthy Author-X-Name-First: Mark Author-X-Name-Last: Clatworthy Author-Name: Howard Mellett Author-X-Name-First: Howard Author-X-Name-Last: Mellett Author-Name: Michael Peel Author-X-Name-First: Michael Author-X-Name-Last: Peel Title: Developments: External Audit Fee Levels in NHS Trusts Abstract: This article discusses the external auditing regime of NHS trusts and analyses the fees charged by their auditors. It adapts approaches developed in the private sector to investigate audit fees paid by NHS trusts and finds that, while similar factors are associated with the audit fees of trusts, there is no evidence of a ‘Big 6’ premium and trust audit fees are significantly lower than those of similar private sector organizations. Explanations for this are sought in the different natures of public and private sector audits, which indicate that differences in fees might be anticipated in the public sector, especially with the presence of a quasi-regulator in the form of the Audit Commission. Journal: Public Money & Management Pages: 63-68 Issue: 1 Volume: 20 Year: 2000 Month: 1 X-DOI: 10.1111/1467-9302.00203 File-URL: http://hdl.handle.net/10.1111/1467-9302.00203 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:20:y:2000:i:1:p:63-68 Template-Type: ReDIF-Article 1.0 Author-Name: John Benington Author-X-Name-First: John Author-X-Name-Last: Benington Title: Editorial: The Modernization and Improvement of Government and Public Services Journal: Public Money & Management Pages: 3-8 Issue: 2 Volume: 20 Year: 2000 Month: 4 X-DOI: 10.1111/1467-9302.00204 File-URL: http://hdl.handle.net/10.1111/1467-9302.00204 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:20:y:2000:i:2:p:3-8 Template-Type: ReDIF-Article 1.0 Author-Name: Peter Housden Author-X-Name-First: Peter Author-X-Name-Last: Housden Title: The Modernization and Improvement of Government and Public Services: Turning Strategy into Practice: Organizational Development in the Modernization of Local Government Abstract: Organizational development—measures to build the inherent and generic capacity of an organization—is an important, but neglected, aspect of the current debate on the joined-up modernization of public services. Where organizational development has featured in the debate, it has tended to focus on ‘what’ questions, rather than ‘how’ individual agencies can effect change in their organization. The author shows how organizational development could help local government in gearing up to meet the new challenges set by the Government's social agenda which centres on joining-up governance. He shares some practitioner experience on possible ways forward, and poses some questions for wider debate. Journal: Public Money & Management Pages: 9-13 Issue: 2 Volume: 20 Year: 2000 Month: 4 X-DOI: 10.1111/1467-9302.00205 File-URL: http://hdl.handle.net/10.1111/1467-9302.00205 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:20:y:2000:i:2:p:9-13 Template-Type: ReDIF-Article 1.0 Author-Name: Howard Davis Author-X-Name-First: Howard Author-X-Name-Last: Davis Author-Name: Mike Geddes Author-X-Name-First: Mike Author-X-Name-Last: Geddes Title: The Modernization and Improvement of Government and Public Services: Deepening Democracy or Élite Governance? New Political Management Arrangements in Local Government Abstract: This article discusses the introduction of new political management arrangements in local government. It places the Government's current proposals for change in the context of recent research and debate about the strengths and weaknesses of local democracy, and then draws on recent research evidence, which suggests that current reforms may have a contradictory impact. The Government’s proposals are likely to bring tighter and more strategic political leadership, more effective partnership with other local organizations and, if certain steps are taken, better ‘scrutiny’ of policy and performance. However, there are serious concerns about democratic accountability and transparency, community involvement and the implications for many councillors, party groups and a healthy local party politics. It is concluded that more thorough evaluation of the impact of the changes is desirable. Journal: Public Money & Management Pages: 15-20 Issue: 2 Volume: 20 Year: 2000 Month: 4 X-DOI: 10.1111/1467-9302.00206 File-URL: http://hdl.handle.net/10.1111/1467-9302.00206 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:20:y:2000:i:2:p:15-20 Template-Type: ReDIF-Article 1.0 Author-Name: Mary Bowerman Author-X-Name-First: Mary Author-X-Name-Last: Bowerman Author-Name: Amanda Ball Author-X-Name-First: Amanda Author-X-Name-Last: Ball Title: The Modernisation and Importance of Government and Public Services: Great Expectations: Benchmarking for Best Value Abstract: Many local authorities have embarked on benchmarking as one way of satisfying the Government’s requirement that local authorities provide ‘best value’ services. This article suggests that the Government’s initial enthusiasm for benchmarking was based on an incomplete understanding of the previous experiences of benchmarking in the local government sector. The most recent pronouncements make little mention of benchmarking, but there has been no explicit statement that it is no longer a key feature of best value. Local authorities are investing in developing benchmarking technology that may well fail to pay back in terms of meeting best value stipulations or in satisfying the authorities' own internal management needs. The authors suggest how local authority benchmarking efforts might be redirected to better effect. Journal: Public Money & Management Pages: 21-26 Issue: 2 Volume: 20 Year: 2000 Month: 4 X-DOI: 10.1111/1467-9302.00207 File-URL: http://hdl.handle.net/10.1111/1467-9302.00207 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:20:y:2000:i:2:p:21-26 Template-Type: ReDIF-Article 1.0 Author-Name: Carol Hayden Author-X-Name-First: Carol Author-X-Name-Last: Hayden Author-Name: John Benington Author-X-Name-First: John Author-X-Name-Last: Benington Title: The Modernisation and Importance of Government and Public Services: Multi-Level Networked Governance—Reflections from the Better Government for Older People Programme Abstract: The concept of joined up government has been interpreted mainly in terms of the need for horizontal integration between services which traditionally have been delivered through stand-alone departments, specialist professions, and ‘silo’ organizational structures. Two parallel concepts within the Government's modernization programme, namely ‘citizen-centred governance’ and ‘community leadership’, imply the need also for vertical integration between different levels of governance. This article explores multi-level governance in terms of the complex inter-relationships between UK central government, local government, and civil society, drawing on an evaluation of the Cabinet Office-led programme of Better Government for Older People (BGOP). New structures, on their own, are inadequate without the necessary changes in the inter-connections and inter-relationships. A number of suggestions are made on how the Government might bring about the type of cultural changes required to make multi-level networked governance a reality. Journal: Public Money & Management Pages: 27-34 Issue: 2 Volume: 20 Year: 2000 Month: 4 X-DOI: 10.1111/1467-9302.00208 File-URL: http://hdl.handle.net/10.1111/1467-9302.00208 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:20:y:2000:i:2:p:27-34 Template-Type: ReDIF-Article 1.0 Author-Name: Jean Hartley Author-X-Name-First: Jean Author-X-Name-Last: Hartley Author-Name: Maria Allison Author-X-Name-First: Maria Author-X-Name-Last: Allison Title: The Modernization and Improvement of Government and Public Services: The Role of Leadership in the Modernization and Improvement of Public Services Abstract: This article examines the central role of leadership in the Government's conception of modernization and improvement, before outlining key approaches to understanding leadership and the management of influence in and by local authorities. Local authorities are increasingly concerned with distributed leadership (even though new structural arrangements may concentrate political leadership); of leadership at the cross-roads of different organizational cultures and structures; of the importance of inter organizational leadership not just leadership by individuals; and the importance of influence across organizational boundaries not just control of the internal organization. The authors call for models of leadership to be updated to reflect new challenges. Journal: Public Money & Management Pages: 35-40 Issue: 2 Volume: 20 Year: 2000 Month: 4 X-DOI: 10.1111/1467-9302.00209 File-URL: http://hdl.handle.net/10.1111/1467-9302.00209 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:20:y:2000:i:2:p:35-40 Template-Type: ReDIF-Article 1.0 Author-Name: Michael Bichard Author-X-Name-First: Michael Author-X-Name-Last: Bichard Title: The Modernization and Improvement of Government and Public Services: Creativity, Leadership and Change Abstract: The Department for Education and Employment's (DfEE) Permanent Secretary asks what needs to be done to deliver better public services. What are the priorities for modernization and how can these be achieved? He explains that the civil service has often under-valued management, skimped on management development, left project managers inadequately trained and recognized, and failed to reward effective service delivery. Improving delivery therefore requires a major cultural shift. He discusses four key issues: creativity, leadership, delivery, and community ownership. Journal: Public Money & Management Pages: 41-46 Issue: 2 Volume: 20 Year: 2000 Month: 4 X-DOI: 10.1111/1467-9302.00210 File-URL: http://hdl.handle.net/10.1111/1467-9302.00210 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:20:y:2000:i:2:p:41-46 Template-Type: ReDIF-Article 1.0 Author-Name: Steve Martin Author-X-Name-First: Steve Author-X-Name-Last: Martin Author-Name: Annette Boaz Author-X-Name-First: Annette Author-X-Name-Last: Boaz Title: The Modernization and Improvement of Government and Public Services: Public Participation and Citizen-Centred Local Government: Lessons from the Best Value and Better Government for Older People Pilot Programmes Abstract: This article examines the contribution that public participation can make to the development of ‘citizen-centred government’. It draws upon the evidence of two major initiatives established by central and local government to develop and test out new approaches to service delivery (the Best Value and the Better Government for Older People pilot programmes). Evaluation of these two sets of pilots suggests that the notion of ‘citizen-centred government’ and the forms of participation that are required to achieve it are liable to a range of different interpretations. In particular there is an important distinction between approaches which seek to promote community planning and user-focused services, and those that envisage a much more active role for local people in designing and delivering local services. Journal: Public Money & Management Pages: 47-54 Issue: 2 Volume: 20 Year: 2000 Month: 4 X-DOI: 10.1111/1467-9302.00211 File-URL: http://hdl.handle.net/10.1111/1467-9302.00211 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:20:y:2000:i:2:p:47-54 Template-Type: ReDIF-Article 1.0 Author-Name: Mike Geddes Author-X-Name-First: Mike Author-X-Name-Last: Geddes Author-Name: Amanda Root Author-X-Name-First: Amanda Author-X-Name-Last: Root Title: The Modernization and Improvement of Government and Public Services: Social Exclusion—New Language, New Challenges for Local Authorities Abstract: National policy initiatives such as the establishment of the Social Exclusion Unit and the new government strategy, ‘Opportunity for All’, have provided a new stimulus to local authorities to develop more effective local strategies to promote social inclusion. The major features of current local initiatives are described, and the leadership and management challenges presented to local authorities are discussed. However, for local government to tackle social exclusion and poverty more effectively it is also necessary for the structural and regional dimensions of social exclusion to be taken more into account by central government, and for a new equilibrium between central, regional and local initiative to be achieved. Journal: Public Money & Management Pages: 55-60 Issue: 2 Volume: 20 Year: 2000 Month: 4 X-DOI: 10.1111/1467-9302.00212 File-URL: http://hdl.handle.net/10.1111/1467-9302.00212 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:20:y:2000:i:2:p:55-60 Template-Type: ReDIF-Article 1.0 Author-Name: Paul Cropper Author-X-Name-First: Paul Author-X-Name-Last: Cropper Author-Name: Roger Cook Author-X-Name-First: Roger Author-X-Name-Last: Cook Title: Developments: Activity-Based Costing in Universities—Five Years On Abstract: This article describes the current state of costing within the higher education sector, reviewing recent published literature and analysing the progress made by institutions in implementing activity-based costing (ABC). It draws on the findings of two cross-sectional surveys of all UK universities, undertaken in 1993 and 1998/99. The data collected suggests that while implementation of ABC systems has been slow, this might be about to change because of pressures being exerted by funding bodies and central government. Journal: Public Money & Management Pages: 61-68 Issue: 2 Volume: 20 Year: 2000 Month: 4 X-DOI: 10.1111/1467-9302.00213 File-URL: http://hdl.handle.net/10.1111/1467-9302.00213 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:20:y:2000:i:2:p:61-68 Template-Type: ReDIF-Article 1.0 Author-Name: Francis Terry Author-X-Name-First: Francis Author-X-Name-Last: Terry Title: Viewpoints: Editorial Journal: Public Money & Management Pages: 3-3 Issue: 3 Volume: 20 Year: 2000 Month: 7 X-DOI: 10.1111/1467-9302.00048c File-URL: http://hdl.handle.net/10.1111/1467-9302.00048c File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:20:y:2000:i:3:p:3-3 Template-Type: ReDIF-Article 1.0 Author-Name: Rebecca Boden Author-X-Name-First: Rebecca Author-X-Name-Last: Boden Author-Name: Anne Corden Author-X-Name-First: Anne Author-X-Name-Last: Corden Title: Viewpoints: Joining-Up with the Self-Employed Journal: Public Money & Management Pages: 4-5 Issue: 3 Volume: 20 Year: 2000 Month: 7 X-DOI: 10.1111/1467-9302.00215 File-URL: http://hdl.handle.net/10.1111/1467-9302.00215 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:20:y:2000:i:3:p:4-5 Template-Type: ReDIF-Article 1.0 Author-Name: George Boyne Author-X-Name-First: George Author-X-Name-Last: Boyne Title: Developments: External Regulation and Best Value in Local Government Abstract: Best Value has been presented by central government as a means of promoting local diversity and innovation. However, it contains a large superstructure for regulating the behaviour and performance of local authorities, through performance indicators, audit, and inspection. The characteristics of these regulatory instruments are analysed and their potential strengths and weaknesses are assessed. The instruments overlap not only with local authorities' own internal management processes, but also with each other. Therefore it is concluded that the costs of regulation may outweigh the benefits. Journal: Public Money & Management Pages: 7-12 Issue: 3 Volume: 20 Year: 2000 Month: 7 X-DOI: 10.1111/1467-9302.00217 File-URL: http://hdl.handle.net/10.1111/1467-9302.00217 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:20:y:2000:i:3:p:7-12 Template-Type: ReDIF-Article 1.0 Author-Name: Alan Lawton Author-X-Name-First: Alan Author-X-Name-Last: Lawton Author-Name: David McKevitt Author-X-Name-First: David Author-X-Name-Last: McKevitt Author-Name: Michelle Millar Author-X-Name-First: Michelle Author-X-Name-Last: Millar Title: Developments: Coping with Ambiguity: Reconciling External Legitimacy and Organizational Implementation in Performance Measurement Abstract: This article reports the results of a study of the implementation of performance measurement in 74 UK public sector organizations. Performance measurement is often imposed on organizations by external stakeholders and those charged with implementation have to reconcile the demands of competing interests. These interests reflect the complex relations that ‘street-level’ public organizations engage in. The authors use institutional theory to make sense of how these relations, and the competing demands of performance measurement, are managed. Journal: Public Money & Management Pages: 13-20 Issue: 3 Volume: 20 Year: 2000 Month: 7 X-DOI: 10.1111/1467-9302.00218 File-URL: http://hdl.handle.net/10.1111/1467-9302.00218 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:20:y:2000:i:3:p:13-20 Template-Type: ReDIF-Article 1.0 Author-Name: Michael Chisholm Author-X-Name-First: Michael Author-X-Name-Last: Chisholm Title: Developments: Financial Implications of Major Legislation Abstract: It is highly desirable that public policy should be based on good evidence, but the information available to the Westminster Parliament concerning the costs and benefits of proposed legislation is seriously inadequate. This theme is discussed in relation to laws affecting local government, where the costs of change have been under-estimated and the benefits exaggerated. If better information had been available, the legislation might have been altered. The author argues that some form of independent scrutiny is needed to assist legislators in assessing the costs and benefits of proposed enactments, and that American practice, in particular the Congressional Budget Office, may provide a suitable model for reform. Journal: Public Money & Management Pages: 21-26 Issue: 3 Volume: 20 Year: 2000 Month: 7 X-DOI: 10.1111/1467-9302.00219 File-URL: http://hdl.handle.net/10.1111/1467-9302.00219 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:20:y:2000:i:3:p:21-26 Template-Type: ReDIF-Article 1.0 Author-Name: Alan Jones Author-X-Name-First: Alan Author-X-Name-Last: Jones Title: Developments: Privatized Utilities and the ‘Third Way’ Abstract: The Government is planning new regulations to ensure that utility companies ‘reflect a sense of social responsibility’. Their intention to overlay social objectives on the regulatory frameworks inspired by free market economics can be seen as an attempt to find a ‘Third Way’ policy for the utilities. Neoliberals would argue that social policy has no place in the privatized utility sector, which is now well established. Interference in regulatory processes to achieve social objectives is likely to be counter-productive by distorting prices and inhibiting the incentive system designed to achieve efficiencies. Rather than requiring the companies to act as instruments of government policy, the Government could achieve its social objectives through subsidies, or through the social security system, leaving the regulatory framework to operate unfettered. Journal: Public Money & Management Pages: 27-34 Issue: 3 Volume: 20 Year: 2000 Month: 7 X-DOI: 10.1111/1467-9302.00220 File-URL: http://hdl.handle.net/10.1111/1467-9302.00220 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:20:y:2000:i:3:p:27-34 Template-Type: ReDIF-Article 1.0 Author-Name: Adrian Kay Author-X-Name-First: Adrian Author-X-Name-Last: Kay Author-Name: Darrin Baines Author-X-Name-First: Darrin Author-X-Name-Last: Baines Title: Developments: The Rapid Increase in Generic Prices in the UK: A Failure of Competition or Regulation? Abstract: There have been steep rises in the price of some generic drugs since September 1998. These rises have been the subject of an inquiry by the House of Commons Select Committee on Health. This article comments on the pricing of generic drugs and suggests possible solutions to the recent price rises. A fall in the price ofgenerics in the five years prior to September 1998 was a result of regulatory action, rather than strong price competition. However, this regulatory system has now been shown not to have the incentives to encourage suppliers to meet the Government’s objective of cheaper generic drugs. This raises the question of whether cost control strategies for primary care prescribing based on the greater use of generics are reasonable. Journal: Public Money & Management Pages: 35-38 Issue: 3 Volume: 20 Year: 2000 Month: 7 X-DOI: 10.1111/1467-9302.00221 File-URL: http://hdl.handle.net/10.1111/1467-9302.00221 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:20:y:2000:i:3:p:35-38 Template-Type: ReDIF-Article 1.0 Author-Name: Charlotte Dargie Author-X-Name-First: Charlotte Author-X-Name-Last: Dargie Title: Developments: Observing Chief Executives: Analysing Behaviour to Explore Cross-Sectoral Differences Abstract: This article is an exploration of the role of the chief executive and its relation to the political and environmental context. It draws on case studies of chief executives from the public, private and voluntary sectors, which looked at what chief executives do and how their role relates to the context in which they work. The author uses a comparative theoretical framework, which includes position, organization, environment and decision-making to highlight cross-sectoral differences. Comparative concepts are used to explain difference and variability in the chief executives' work. The article develops propositions about the nature of chief executives' work that could be tested in further studies. Journal: Public Money & Management Pages: 39-44 Issue: 3 Volume: 20 Year: 2000 Month: 7 X-DOI: 10.1111/1467-9302.00222 File-URL: http://hdl.handle.net/10.1111/1467-9302.00222 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:20:y:2000:i:3:p:39-44 Template-Type: ReDIF-Article 1.0 Author-Name: John Keenan Author-X-Name-First: John Author-X-Name-Last: Keenan Title: Developments: Just How New Is Best Value? Abstract: This article compares Best Value, the performance measurement framework presently being introduced in local government in the UK, with Planning and Programming Budgeting Systems (PPBS) and Zero Base Budgeting (ZBB). PPBS and ZBB are resource allocation techniques which became popular in the 1960s and 1970s, but later declined in popularity. It appears that there is much of PPBS and ZBB in the Best Value framework. There may be a lot to learn from the past, and many issues to be addressed, if Best Value is not to suffer the same fate as PPBS and ZBB. Journal: Public Money & Management Pages: 45-49 Issue: 3 Volume: 20 Year: 2000 Month: 7 X-DOI: 10.1111/1467-9302.00223 File-URL: http://hdl.handle.net/10.1111/1467-9302.00223 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:20:y:2000:i:3:p:45-49 Template-Type: ReDIF-Article 1.0 Author-Name: John R. Morris Author-X-Name-First: John R. Author-X-Name-Last: Morris Author-Name: Paul S. Phillips Author-X-Name-First: Paul S. Author-X-Name-Last: Phillips Author-Name: Adam D. Read Author-X-Name-First: Adam D. Author-X-Name-Last: Read Title: Developments: The UK Landfill Tax: Financial Implications for Local Authorities Abstract: Local authorities in the UK are responsible for waste management. Since the introduction of the landfill tax in 1996, the costs of disposing of municipal solid waste in landfill has increased markedly. The money collected is being paid to central government, through Customs and Excise. Some remission of landfill tax money can be claimed by commercial organizations to develop sustainable waste management, but local authorities, which also have an important role in this, cannot do so. The authors explain why the hypothecation of landfill tax revenue would be helpful and why local authorities need additional funds to develop sustainable waste management projects. Journal: Public Money & Management Pages: 51-54 Issue: 3 Volume: 20 Year: 2000 Month: 7 X-DOI: 10.1111/1467-9302.00224 File-URL: http://hdl.handle.net/10.1111/1467-9302.00224 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:20:y:2000:i:3:p:51-54 Template-Type: ReDIF-Article 1.0 Author-Name: Sandra Nutley Author-X-Name-First: Sandra Author-X-Name-Last: Nutley Author-Name: Huw T. O. Davies Author-X-Name-First: Huw T. O. Author-X-Name-Last: Davies Author-Name: Nick Tilley Author-X-Name-First: Nick Author-X-Name-Last: Tilley Title: Viewpoints: Editorial: Getting Research into Practice Journal: Public Money & Management Pages: 3-6 Issue: 4 Volume: 20 Year: 2000 Month: 10 X-DOI: 10.1111/1467-9302.00225 File-URL: http://hdl.handle.net/10.1111/1467-9302.00225 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:20:y:2000:i:4:p:3-6 Template-Type: ReDIF-Article 1.0 Author-Name: Naomi Eisenstadt Author-X-Name-First: Naomi Author-X-Name-Last: Eisenstadt Title: Viewpoints: Sure Start: Research into Practice; Practice into Research Journal: Public Money & Management Pages: 6-8 Issue: 4 Volume: 20 Year: 2000 Month: 10 X-DOI: 10.1111/1467-9302.00226 File-URL: http://hdl.handle.net/10.1111/1467-9302.00226 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:20:y:2000:i:4:p:6-8 Template-Type: ReDIF-Article 1.0 Author-Name: Judy Sebba Author-X-Name-First: Judy Author-X-Name-Last: Sebba Title: Viewpoints: Education: Using Research Evidence to Reshape Practice Journal: Public Money & Management Pages: 8-10 Issue: 4 Volume: 20 Year: 2000 Month: 10 X-DOI: 10.1111/1467-9302.00227 File-URL: http://hdl.handle.net/10.1111/1467-9302.00227 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:20:y:2000:i:4:p:8-10 Template-Type: ReDIF-Article 1.0 Author-Name: Chris Lusk Author-X-Name-First: Chris Author-X-Name-Last: Lusk Title: Viewpoints: Human Rights Act—Should you Panic? Journal: Public Money & Management Pages: 10-12 Issue: 4 Volume: 20 Year: 2000 Month: 10 X-DOI: 10.1111/1467-9302.00228 File-URL: http://hdl.handle.net/10.1111/1467-9302.00228 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:20:y:2000:i:4:p:10-12 Template-Type: ReDIF-Article 1.0 Author-Name: William Brown Author-X-Name-First: William Author-X-Name-Last: Brown Title: Viewpoints: Helping Trade Unions into the 21-super- <italic>st</italic> Century—Following up the Employment Relations Act Journal: Public Money & Management Pages: 12-13 Issue: 4 Volume: 20 Year: 2000 Month: 10 X-DOI: 10.1111/1467-9302.00229 File-URL: http://hdl.handle.net/10.1111/1467-9302.00229 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:20:y:2000:i:4:p:12-13 Template-Type: ReDIF-Article 1.0 Author-Name: Bryan Watson Author-X-Name-First: Bryan Author-X-Name-Last: Watson Title: Viewpoints: Democratic Renewal in Local Government—A False Dream! Journal: Public Money & Management Pages: 14-15 Issue: 4 Volume: 20 Year: 2000 Month: 10 X-DOI: 10.1111/1467-9302.00230 File-URL: http://hdl.handle.net/10.1111/1467-9302.00230 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:20:y:2000:i:4:p:14-15 Template-Type: ReDIF-Article 1.0 Author-Name: Gloria Laycock Author-X-Name-First: Gloria Author-X-Name-Last: Laycock Title: From Central Research to Local Practice: Identifying and Addressing Repeat Victimization Abstract: This article describes the action taken by a central government research group to ensure the implementation of recommendations for both policy and practice, which arose from a major programme of research on the prevention of crime. The research, which demonstrated that significant reductions in a range of offences could be achieved by focusing on the protection of first-time victims, is used as an example of what needs to be done to ensure implementation. The article outlines the research findings and describes what the staff of the research group did to increase the likely uptake of these findings by policy-makers and practitioners. Journal: Public Money & Management Pages: 17-22 Issue: 4 Volume: 20 Year: 2000 Month: 10 X-DOI: 10.1111/1467-9302.00231 File-URL: http://hdl.handle.net/10.1111/1467-9302.00231 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:20:y:2000:i:4:p:17-22 Template-Type: ReDIF-Article 1.0 Author-Name: Jane Furniss Author-X-Name-First: Jane Author-X-Name-Last: Furniss Author-Name: Sandra Nutley Author-X-Name-First: Sandra Author-X-Name-Last: Nutley Title: Getting Research into Practice: Implementing What Works with Offenders—The Effective Practice Initiative Abstract: The Effective Practice Initiative is a bold attempt to introduce systematic change in the Probation Service so that its practices are based on best evidence of what works with offenders. The main elements of this holistic strategy are outlined and the key implementation issues are discussed. Journal: Public Money & Management Pages: 23-28 Issue: 4 Volume: 20 Year: 2000 Month: 10 X-DOI: 10.1111/1467-9302.00232 File-URL: http://hdl.handle.net/10.1111/1467-9302.00232 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:20:y:2000:i:4:p:23-28 Template-Type: ReDIF-Article 1.0 Author-Name: Martin Buxton Author-X-Name-First: Martin Author-X-Name-Last: Buxton Author-Name: Steve Hanney Author-X-Name-First: Steve Author-X-Name-Last: Hanney Author-Name: Tim Packwood Author-X-Name-First: Tim Author-X-Name-Last: Packwood Author-Name: Simon Roberts Author-X-Name-First: Simon Author-X-Name-Last: Roberts Author-Name: Penny Youll Author-X-Name-First: Penny Author-X-Name-Last: Youll Title: Getting Reearch into Practice: Assessing Benefits from Department of Health and National Health Service Research & Development Abstract: Public services in the UK are increasingly expected to account for their outputs and performance. This article describes a retrospective evaluation of the benefits from the R&D funded by a regional office of the NHS Executive. The methods adopted enabled the various elements of the region's R&D portfolio to be examined and provided a basis for the development of a plan for regular monitoring. The proposals for implementation are now also feeding into a debate as to how health services R&D might best be monitored nationally in a way that is compatible with the norms and practices of research in other contexts. Journal: Public Money & Management Pages: 29-34 Issue: 4 Volume: 20 Year: 2000 Month: 10 X-DOI: 10.1111/1467-9302.00233 File-URL: http://hdl.handle.net/10.1111/1467-9302.00233 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:20:y:2000:i:4:p:29-34 Template-Type: ReDIF-Article 1.0 Author-Name: Sandra Nutley Author-X-Name-First: Sandra Author-X-Name-Last: Nutley Author-Name: Huw T. O. Davies Author-X-Name-First: Huw T. O. Author-X-Name-Last: Davies Title: Getting Research into Practice: Making a Reality of Evidence-Based Practice: Some Lessons from the Diffusion of Innovations Abstract: The 1990s saw an upsurge of interest in using research evidence to inform public sector policy and practice. Yet, if such evidence is to have impact, ways must be found to move beyond the simple dissemination of research findings. Strategies need to be developed which encourage the uptake and utilisation of evidence. In exploring ways in which evidence-based practice might be achieved, the lessons gleaned from an examination of the literature on the diffusion of innovations are presented. The implications of these lessons for ongoing organizational learning are also outlined. Journal: Public Money & Management Pages: 35-42 Issue: 4 Volume: 20 Year: 2000 Month: 10 X-DOI: 10.1111/1467-9302.00234 File-URL: http://hdl.handle.net/10.1111/1467-9302.00234 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:20:y:2000:i:4:p:35-42 Template-Type: ReDIF-Article 1.0 Author-Name: Mark Halladay Author-X-Name-First: Mark Author-X-Name-Last: Halladay Author-Name: Lisa Bero Author-X-Name-First: Lisa Author-X-Name-Last: Bero Title: Getting Research into Practice: Implementing Evidence-Based Practice in Health Care Abstract: This article summarizes recent research on the effectiveness of efforts to implement evidence-based health care. The authors conclude that the evidence in support of single interventions being effective in bringing about practitioner change is weak at best. The authors give examples and evaluative comments on more complex organizational and systemic interventions that are aimed at changing clinical practice, and discuss some of the barriers to their application. Journal: Public Money & Management Pages: 43-50 Issue: 4 Volume: 20 Year: 2000 Month: 10 X-DOI: 10.1111/1467-9302.00235 File-URL: http://hdl.handle.net/10.1111/1467-9302.00235 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:20:y:2000:i:4:p:43-50 Template-Type: ReDIF-Article 1.0 Author-Name: David R. Stiles Author-X-Name-First: David R. Author-X-Name-Last: Stiles Title: Higher Education Funding Patterns Since 1990: A New Perspective Abstract: Conventional wisdom is that the restructuring of UK universities in 1992 has had significant effects on the pattern of funding. This perception is challenged in this article by an analysis of aggregated HEFC data since 1990. The extent of the higher education funding squeeze is evident, but this can be seen as the intensification of a trend from the 1980s rather than a major policy redirection. Institutional consolidation in the sector has been minimal, with HEFC policies serving to reorganize the existing number of institutions under a single funding umbrella rather than creating new institutions or forming widespread mergers and closures. Petrifaction is also apparent in the continuing gap between pre- and post-1992 universities in terms of real research income per student capita. This is of particular interest for higher education institutions preparing for the 2001 Research Assessment Exercise. Journal: Public Money & Management Pages: 51-57 Issue: 4 Volume: 20 Year: 2000 Month: 10 X-DOI: 10.1111/1467-9302.00236 File-URL: http://hdl.handle.net/10.1111/1467-9302.00236 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:20:y:2000:i:4:p:51-57 Template-Type: ReDIF-Article 1.0 Author-Name: Diane Dawson Author-X-Name-First: Diane Author-X-Name-Last: Dawson Author-Name: Andrew Street Author-X-Name-First: Andrew Author-X-Name-Last: Street Title: Comparing NHS Hospital Unit Costs Abstract: Efforts to improve the efficiency of the hospital sector in the National Health Service (NHS) have concentrated on measuring the unit costs of service provision. Hospitals identified as having high unit costs are considered poor performers. Several indices have been constructed to measure unit costs. These produce conflicting messages: hospitals with relatively high unit costs as measured using one index may have low unit costs according to another index. Furthermore, the publication of cost information may lead to unintended consequences and perverse behaviour, rather than genuine performance improvements. To get a more accurate picture of performance, cost information should be included within a broader performance assessment framework for hospitals. Journal: Public Money & Management Pages: 58-62 Issue: 4 Volume: 20 Year: 2000 Month: 10 X-DOI: 10.1111/1467-9302.00237 File-URL: http://hdl.handle.net/10.1111/1467-9302.00237 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:20:y:2000:i:4:p:58-62 Template-Type: ReDIF-Article 1.0 Author-Name: Colin Talbot Author-X-Name-First: Colin Author-X-Name-Last: Talbot Title: Performing ‘Performance’—A Comedy in Five Acts Abstract: The public service in the United Kingdom is awash with performance data. From the ubiquitous league tables for schools, local authorities and police services, through key performance indicators for civil service agencies right up to Government-level Public Service Agreements, the number of published performance data sets probably now reaches five figures annually. The author discusses some of the aspects of being what are probably the most ‘performance-reported’ public services in the world. Journal: Public Money & Management Pages: 63-68 Issue: 4 Volume: 20 Year: 2000 Month: 10 X-DOI: 10.1111/1467-9302.00238 File-URL: http://hdl.handle.net/10.1111/1467-9302.00238 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:20:y:2000:i:4:p:63-68 Template-Type: ReDIF-Article 1.0 Author-Name: Sandra Nutley Author-X-Name-First: Sandra Author-X-Name-Last: Nutley Title: Viewpoints: Editorial Journal: Public Money & Management Pages: 3-4 Issue: 1 Volume: 21 Year: 2001 Month: 1 X-DOI: 10.1111/1467-9302.00239 File-URL: http://hdl.handle.net/10.1111/1467-9302.00239 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:21:y:2001:i:1:p:3-4 Template-Type: ReDIF-Article 1.0 Author-Name: Francis Terry Author-X-Name-First: Francis Author-X-Name-Last: Terry Title: Viewpoints: The Nemesis of Privatization: Railway Policy in Retrospect Journal: Public Money & Management Pages: 4-6 Issue: 1 Volume: 21 Year: 2001 Month: 1 X-DOI: 10.1111/1467-9302.00240 File-URL: http://hdl.handle.net/10.1111/1467-9302.00240 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:21:y:2001:i:1:p:4-6 Template-Type: ReDIF-Article 1.0 Author-Name: Richard A. Chapman Author-X-Name-First: Richard A. Author-X-Name-Last: Chapman Title: Viewpoints: Ethics in Public Service for the New Millennium Journal: Public Money & Management Pages: 6-7 Issue: 1 Volume: 21 Year: 2001 Month: 1 X-DOI: 10.1111/1467-9302.00241 File-URL: http://hdl.handle.net/10.1111/1467-9302.00241 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:21:y:2001:i:1:p:6-7 Template-Type: ReDIF-Article 1.0 Author-Name: Victoria Wegg-Prosser Author-X-Name-First: Victoria Author-X-Name-Last: Wegg-Prosser Title: Thirty Years of Managerial Change at the BBC Abstract: The recent attempts of the BBC to become more accountable and cost-efficient are examined in the context of the McKinsey reforms of 1968 to 1972. They, too, set out to achieve improved resource management, 25 years before the similar initiative known as ‘Producer Choice’. The BBC has entered the digital age and is poised to launch even more new services around the world. Few doubt that this would have been possible without Producer Choice, but the change programme did not realize its full intentions and the BBC still has organizational difficulties when trying to meet the strategic challenges it has set itself. It needs to do this if it is going to survive the current shift to new forms of delivery mechanisms in the 21st century. Journal: Public Money & Management Pages: 9-14 Issue: 1 Volume: 21 Year: 2001 Month: 1 X-DOI: 10.1111/1467-9302.00242 File-URL: http://hdl.handle.net/10.1111/1467-9302.00242 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:21:y:2001:i:1:p:9-14 Template-Type: ReDIF-Article 1.0 Author-Name: Moira Fischbacher Author-X-Name-First: Moira Author-X-Name-Last: Fischbacher Title: Improving Secondary Care Efficiency: Motives and Mechanisms in Scotland Abstract: Improving the efficiency of the NHS has been a consistent policy objective of British governments in recent years and the structures and mechanisms appropriate for stimulating efficiencies have led to both radical and incremental changes. This article discusses the attitudes and behaviour of fundholding and non-fundholding general practitioners (GPs) under the market system, and uses this as a basis for proposing efficiency improvements within the new health service structures in Scotland. Journal: Public Money & Management Pages: 15-19 Issue: 1 Volume: 21 Year: 2001 Month: 1 X-DOI: 10.1111/1467-9302.00243 File-URL: http://hdl.handle.net/10.1111/1467-9302.00243 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:21:y:2001:i:1:p:15-19 Template-Type: ReDIF-Article 1.0 Author-Name: Martin Powell Author-X-Name-First: Martin Author-X-Name-Last: Powell Author-Name: Mark Exworthy Author-X-Name-First: Mark Author-X-Name-Last: Exworthy Title: Joined-Up Solutions to Address Health Inequalities: Analysing Policy, Process and Resource Streams Abstract: New Labour argues that its ‘new NHS’ will achieve the traditional goal of fairness using the modern NHS means of partnership and co-operation. The authors examine the issue of reducing inequalities in health using the framework of policy, process and resource streams. While the policy stream is a little muddy, the process and resource streams are more opaque. In particular, there are concerns about technical and political feasibility, and little apparent attention to issues of opportunity costs and trade-offs. The low priority given to health inequalities is reflected in the resource stream, where there are also issues of accountability and budgetary slack. The authors argue that the limited confluence of the streams is unlikely to lead to a sea-change in the level of health inequalities. Journal: Public Money & Management Pages: 21-26 Issue: 1 Volume: 21 Year: 2001 Month: 1 X-DOI: 10.1111/1467-9302.00244 File-URL: http://hdl.handle.net/10.1111/1467-9302.00244 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:21:y:2001:i:1:p:21-26 Template-Type: ReDIF-Article 1.0 Author-Name: Colin Duncan Author-X-Name-First: Colin Author-X-Name-Last: Duncan Title: The Impact of Two Decades of Reform of British Public Sector Industrial Relations Abstract: The results of some 20 years of industrial relations reform in the British public sector are assessed, along with current trade union responses and future prospects for industrial relations in the public services. The author pinpoints limitations in the perspectives that have driven reform processes in labour practices, and in the outcomes achieved, and concludes that the process of convergence that is often assumed to have occurred between public and private sector industrial relations arrangements may be more apparent than real. Journal: Public Money & Management Pages: 27-34 Issue: 1 Volume: 21 Year: 2001 Month: 1 X-DOI: 10.1111/1467-9302.00245 File-URL: http://hdl.handle.net/10.1111/1467-9302.00245 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:21:y:2001:i:1:p:27-34 Template-Type: ReDIF-Article 1.0 Author-Name: Marie McHugh Author-X-Name-First: Marie Author-X-Name-Last: McHugh Author-Name: Geraldine O'Brien Author-X-Name-First: Geraldine Author-X-Name-Last: O'Brien Author-Name: Joop Ramondt Author-X-Name-First: Joop Author-X-Name-Last: Ramondt Title: Finding an Alternative to Bureaucratic Models of Organization in the Public Sector Abstract: Demands for enhanced levels of efficiency and effectiveness have caused many to question traditional bureaucratic forms in public sector organizations. Team-based structures have been cited as an attractive alternative, perceived as facilitating the necessary levels of flexibility, innovation and responsiveness. Through the case of one Next Steps agency, the authors explore the difficulties encountered by rigid bureaucracies in their attempts to introduce team-working. It is argued that cultural change must act as a pivot for movement towards structural change, embodying all of the perceived positive aspects of team-working within public sector organizations. This will, in turn, facilitate the achievement of desired performance outcomes. Journal: Public Money & Management Pages: 35-42 Issue: 1 Volume: 21 Year: 2001 Month: 1 X-DOI: 10.1111/1467-9302.00246 File-URL: http://hdl.handle.net/10.1111/1467-9302.00246 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:21:y:2001:i:1:p:35-42 Template-Type: ReDIF-Article 1.0 Author-Name: Philip James Author-X-Name-First: Philip Author-X-Name-Last: James Author-Name: Abby Ghobadian Author-X-Name-First: Abby Author-X-Name-Last: Ghobadian Author-Name: Howard Viney Author-X-Name-First: Howard Author-X-Name-Last: Viney Title: Business Separation and the Future Shape of the UK Energy Industry Abstract: The Utilities Act 2000 is principally focused upon promoting greater competition within the electricity industry. Its provisions will have a profound, but possibly unintended, impact upon the structure of the electricity industry in the UK, and ensure the continued requirement for a regulatory presence in both the competitive as well as monopoly sectors of the industry. The question of business separation, and its impact upon the potential for vertical integration is discussed. This article argues that, while vertical integration is discouraged, future horizontal integration is a likely consequence of business separation. Journal: Public Money & Management Pages: 43-48 Issue: 1 Volume: 21 Year: 2001 Month: 1 X-DOI: 10.1111/1467-9302.00247 File-URL: http://hdl.handle.net/10.1111/1467-9302.00247 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:21:y:2001:i:1:p:43-48 Template-Type: ReDIF-Article 1.0 Author-Name: Graham Francis Author-X-Name-First: Graham Author-X-Name-Last: Francis Author-Name: Ian Humphreys Author-X-Name-First: Ian Author-X-Name-Last: Humphreys Title: Airport Regulation: Reflecting on the Lessons from BAA plc Abstract: This article discusses the implications of airport privatization and regulation with reference to the case of BAA plc. It concludes that regulation should be implemented in a coordinated manner which is consistent with wider policy goals and which respects the outcomes for all stakeholders. The need for countries to have a strategic airports policy to guide development towards national economic and environmental goals is highlighted. The implications of the regulation of BAA to protect public interest is both timely and topical given that the next government airports policy is due to be released in 2002 and current plans for the privatization of air traffic control. Regulation may be the only policy lever to shape a privatized and commercialised airport system and its role within a wider integrated transport strategy. Journal: Public Money & Management Pages: 49-52 Issue: 1 Volume: 21 Year: 2001 Month: 1 X-DOI: 10.1111/1467-9302.00248 File-URL: http://hdl.handle.net/10.1111/1467-9302.00248 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:21:y:2001:i:1:p:49-52 Template-Type: ReDIF-Article 1.0 Author-Name: Andrew Likierman Author-X-Name-First: Andrew Author-X-Name-Last: Likierman Title: From Planning to Implementation: The New UK Central Government Financial Framework Abstract: This article provides an outline of the new arrangements for resource accounting and budgeting (RAB) in central government and Parliament. The author discusses some of the issues involved in the full implementation of RAB. He updates the position set out in two previous ‘Public Money & Management’ articles (Likierman, 1998a and 1998b), which described the background to the project and its progress. Some benefits of the new financial arrangements are already evident, the challenge now is to maximize the potential of what they can offer. Journal: Public Money & Management Pages: 53-56 Issue: 1 Volume: 21 Year: 2001 Month: 1 X-DOI: 10.1111/1467-9302.00249 File-URL: http://hdl.handle.net/10.1111/1467-9302.00249 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:21:y:2001:i:1:p:53-56 Template-Type: ReDIF-Article 1.0 Author-Name: Ameen Ali Talib Author-X-Name-First: Ameen Ali Author-X-Name-Last: Talib Title: Formula Based Allocation of Public Funds: The Case of Higher Education Research Funding Abstract: Formula funding models can be used to achieve broad objectives while maintaining the recipients’ autonomy to take decisions. In order to avoid the transfers becoming a complex web of specific grants, formula funding models can incorporate a ‘veil of ignorance’ which permits the recipient to spend the resources on a different pattern from the one on which they were ‘earned’. The Research Selectivity Exercise, operated by the Higher Education Funding Council for England is one such model. This article analyses the use of formula funding to shed light on whether the outcome reflects national policy objectives. Journal: Public Money & Management Pages: 57-64 Issue: 1 Volume: 21 Year: 2001 Month: 1 X-DOI: 10.1111/1467-9302.00250 File-URL: http://hdl.handle.net/10.1111/1467-9302.00250 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:21:y:2001:i:1:p:57-64 Template-Type: ReDIF-Article 1.0 Author-Name: Martin Laffin Author-X-Name-First: Martin Author-X-Name-Last: Laffin Title: Viewpoint: Editorial—Beyond Westminster: The New Machinery of Subnational Government Journal: Public Money & Management Pages: 3-5 Issue: 2 Volume: 21 Year: 2001 Month: 4 X-DOI: 10.1111/1467-9302.00251 File-URL: http://hdl.handle.net/10.1111/1467-9302.00251 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:21:y:2001:i:2:p:3-5 Template-Type: ReDIF-Article 1.0 Author-Name: Huw T. O. Davies Author-X-Name-First: Huw T. O. Author-X-Name-Last: Davies Author-Name: Russell Mannion Author-X-Name-First: Russell Author-X-Name-Last: Mannion Author-Name: Martin N. Marshall Author-X-Name-First: Martin N. Author-X-Name-Last: Marshall Title: Viewpoint: Treading a Third Way for Quality in Health Care Journal: Public Money & Management Pages: 6-8 Issue: 2 Volume: 21 Year: 2001 Month: 4 X-DOI: 10.1111/1467-9302.00252 File-URL: http://hdl.handle.net/10.1111/1467-9302.00252 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:21:y:2001:i:2:p:6-8 Template-Type: ReDIF-Article 1.0 Author-Name: John Halligan Author-X-Name-First: John Author-X-Name-Last: Halligan Title: Beyond Westminster: The New Machinery of Subnational Government: Political Management in the Australian States Abstract: Government in Australia is three-tiered—commonwealth (or federal), state and local. The Australian states and territories operate within a Westminster tradition, although demonstrating significant departures. As large sub-national systems, they have developed central mechanisms for providing direction and co-ordination at the state level, and for seeking control of and responsiveness from the public service. This article reviews the patterns of change at the state level in Australia with regard to three sets of design issues: the organization of the political executive and central political direction; the vertical and horizontal aspects of the policy function; and the relations between the public service and politicians. Journal: Public Money & Management Pages: 9-15 Issue: 2 Volume: 21 Year: 2001 Month: 4 X-DOI: 10.1111/1467-9302.00253 File-URL: http://hdl.handle.net/10.1111/1467-9302.00253 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:21:y:2001:i:2:p:9-15 Template-Type: ReDIF-Article 1.0 Author-Name: Gavin Drewry Author-X-Name-First: Gavin Author-X-Name-Last: Drewry Title: Viewpoints: Editorial: Law and Public Management—The Human Rights Challenge Journal: Public Money & Management Pages: 3-4 Issue: 3 Volume: 21 Year: 2001 Month: 6 X-DOI: 10.1111/1467-9302.00264 File-URL: http://hdl.handle.net/10.1111/1467-9302.00264 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:21:y:2001:i:3:p:3-4 Template-Type: ReDIF-Article 1.0 Author-Name: Andrew Oswald Author-X-Name-First: Andrew Author-X-Name-Last: Oswald Title: Viewpoints: An Economist's View of University League Tables Journal: Public Money & Management Pages: 5-6 Issue: 3 Volume: 21 Year: 2001 Month: 6 X-DOI: 10.1111/1467-9302.00265 File-URL: http://hdl.handle.net/10.1111/1467-9302.00265 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:21:y:2001:i:3:p:5-6 Template-Type: ReDIF-Article 1.0 Author-Name: Chris Mellor Author-X-Name-First: Chris Author-X-Name-Last: Mellor Title: Viewpoints: Water isn't Enough Journal: Public Money & Management Pages: 6-7 Issue: 3 Volume: 21 Year: 2001 Month: 6 X-DOI: 10.1111/1467-9302.00266 File-URL: http://hdl.handle.net/10.1111/1467-9302.00266 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:21:y:2001:i:3:p:6-7 Template-Type: ReDIF-Article 1.0 Author-Name: Maurice Sunkin Author-X-Name-First: Maurice Author-X-Name-Last: Sunkin Title: Law and Public Management—The Human Rights Challenge: Trends in Judicial Review and the Human Rights Act Abstract: It was widely predicted that the Human Rights Act 1998 would have a significant effect on the incidence of litigation against public bodies. This article considers the early impact of the Act on the use of judicial review to challenge public decision-making. It compares the use of judicial review prior to the coming into effect of the Act, focusing on the subject areas litigated and the types of respondent challenged, with the trends during the first five months of Act's operation. Contrary to predictions, an increase in the use of judicial review has not materialized. Nor, as yet, has there been a significant change in the nature of judicial review litigation. Journal: Public Money & Management Pages: 9-12 Issue: 3 Volume: 21 Year: 2001 Month: 6 X-DOI: 10.1111/1467-9302.00267 File-URL: http://hdl.handle.net/10.1111/1467-9302.00267 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:21:y:2001:i:3:p:9-12 Template-Type: ReDIF-Article 1.0 Author-Name: Terence Daintith Author-X-Name-First: Terence Author-X-Name-Last: Daintith Title: Law and Public Management—The Human Rights Challenge: Organizing Legal Advice and Litigation: The Human Rights Challenge Abstract: In subjecting the activities of government to a further set of relatively precise standards which are judicially enforceable, the Human Rights Act offers a fundamental challenge to the way the executive thinks, further reinforcing and expanding the importance of legal standards as a key discipline of government, at the expense of political responsiveness. This article asks how government's internal legal arrangements—especially for legal advice and litigation—might be affected by this step-change in the importance of law to government. Journal: Public Money & Management Pages: 13-18 Issue: 3 Volume: 21 Year: 2001 Month: 6 X-DOI: 10.1111/1467-9302.00268 File-URL: http://hdl.handle.net/10.1111/1467-9302.00268 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:21:y:2001:i:3:p:13-18 Template-Type: ReDIF-Article 1.0 Author-Name: David Feldman Author-X-Name-First: David Author-X-Name-Last: Feldman Title: Law and Public Management—The Human Rights Challenge: Whitehall, Westminster and Human Rights Abstract: No single institution can offer adequate protection for people's human rights. All public bodies must incorporate human rights into their procedures if proper protection is to be established. Bodies such as central government and Parliament may appear to be in confrontation with each other, but they can actually complement each other's respect for human rights. This article examines the arrangements made by Whitehall departments and Parliament to implement the Human Rights Act 1998, and suggests that both Whitehall and Westminster have significantly improved their capacities to secure respect for human rights. Journal: Public Money & Management Pages: 19-24 Issue: 3 Volume: 21 Year: 2001 Month: 6 X-DOI: 10.1111/1467-9302.00269 File-URL: http://hdl.handle.net/10.1111/1467-9302.00269 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:21:y:2001:i:3:p:19-24 Template-Type: ReDIF-Article 1.0 Author-Name: Charles Blake Author-X-Name-First: Charles Author-X-Name-Last: Blake Title: Law and Public Management—The Human Rights Challenge: Judging Asylum and Immigration Claims: The Human Rights Act and the Refugee Convention Abstract: Immigration appeals have not received much attention from legal scholars or from public administrators. This is despite the increased interest in asylum law, practice and decisions. There is much to be considered in relation to the jurisdiction of the immigration appellate process to include human rights issues arising in immigration and asylum decisions taken by the Home Office after 2 October 2000. The nature of the appellate process, especially in asylum cases, is analysed. The question of the best form of hearing (adversarial, inquisitorial) is discussed. Issues of expert evidence, credibility and the form of adjudication are also addressed. Finally, the political context of asylum decisions is considered. Journal: Public Money & Management Pages: 25-28 Issue: 3 Volume: 21 Year: 2001 Month: 6 X-DOI: 10.1111/1467-9302.00270 File-URL: http://hdl.handle.net/10.1111/1467-9302.00270 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:21:y:2001:i:3:p:25-28 Template-Type: ReDIF-Article 1.0 Author-Name: David Miers Author-X-Name-First: David Author-X-Name-Last: Miers Title: Law and Public Management—The Human Rights Challenge: Regulatory Reform Orders: A New Weapon in the Armoury of Law Reform Abstract: The Regulatory Reform Act 2001 gave legislative expression to the New Labour Government's re-interpretation of the Conservatives' deregulation initiative. In its emphasis on better regulation, the Labour Government significantly expanded the general authorization to amend primary legislation by order that was given to Ministers under legislation enacted in 1994. This article summarizes the background to the new Act. It analyses the opportunities now available to Whitehall to remove, reduce or reallocate red-tape burdens and evaluates the enhanced scrutiny role that falls to Westminster to ensure Ministers' compliance with the statutory constraints. Journal: Public Money & Management Pages: 29-34 Issue: 3 Volume: 21 Year: 2001 Month: 6 X-DOI: 10.1111/1467-9302.00271 File-URL: http://hdl.handle.net/10.1111/1467-9302.00271 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:21:y:2001:i:3:p:29-34 Template-Type: ReDIF-Article 1.0 Author-Name: Paul M. Collier Author-X-Name-First: Paul M. Author-X-Name-Last: Collier Title: Police Performance Measurement and Human Rights Abstract: The management of police performance through cash-limited budgets, performance indicators and crime statistics is the result of a control systems paradigm. This article uses examples of police practice to raise the possibility that this performance culture may be in tension with human rights legislation. The article suggests a shift to a values-based learning paradigm and the need for greater balance between the rationality of a control paradigm and the subjectivity of values. Journal: Public Money & Management Pages: 35-39 Issue: 3 Volume: 21 Year: 2001 Month: 6 X-DOI: 10.1111/1467-9302.00272 File-URL: http://hdl.handle.net/10.1111/1467-9302.00272 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:21:y:2001:i:3:p:35-39 Template-Type: ReDIF-Article 1.0 Author-Name: Robert J. Kirk Author-X-Name-First: Robert J. Author-X-Name-Last: Kirk Author-Name: Anthony P. Wall Author-X-Name-First: Anthony P. Author-X-Name-Last: Wall Title: Substance, Form and PFI Contracts Abstract: The Private Finance Initiative (PFI) was launched by the United Kingdom Government in 1992 in order to encourage the private sector in the UK to become more involved in public sector development projects. A key theme of the initiative was that the public should receive ‘value for money’. This article investigates the accounting issue as to whether or not the private or the public sector should record any property related to PFI projects on balance sheet. It argues that although both HM Treasury and the Accounting Standards Board (ASB) might agree on the accounting principles, the practical impact is that in order for related properties to stay off the public sector's balance sheet, substantial risk needs to be transferred to the private sector. As a consequence of this, the objective of providing value for money to the public may not be achieved. Journal: Public Money & Management Pages: 41-46 Issue: 3 Volume: 21 Year: 2001 Month: 6 X-DOI: 10.1111/1467-9302.00273 File-URL: http://hdl.handle.net/10.1111/1467-9302.00273 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:21:y:2001:i:3:p:41-46 Template-Type: ReDIF-Article 1.0 Author-Name: Arthur Midwinter Author-X-Name-First: Arthur Author-X-Name-Last: Midwinter Author-Name: Neil McGarvey Author-X-Name-First: Neil Author-X-Name-Last: McGarvey Title: The New Accountability? Devolution and Expenditure Politics in Scotland Abstract: Devolution is seen to be a means for enhancing democratic control and accountability in the British political system (Scottish Office, 1997). Proponents of such change have presented it as offering the prospect of a more consensual, transparent and inclusive form of governance, in effect a ‘new politics’, with less executive dominance than at Westminster. This would be delivered in part by proportional representation, by strengthening the role of the legislature, and by adopting a more consultative approach to decision-making (Scottish Constitutional Convention, 1995). This article focuses on expenditure politics in the budget and audit processes of the Scottish Parliament. Journal: Public Money & Management Pages: 47-55 Issue: 3 Volume: 21 Year: 2001 Month: 6 X-DOI: 10.1111/1467-9302.00274 File-URL: http://hdl.handle.net/10.1111/1467-9302.00274 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:21:y:2001:i:3:p:47-55 Template-Type: ReDIF-Article 1.0 Author-Name: Bryan Watson Author-X-Name-First: Bryan Author-X-Name-Last: Watson Title: Report: A New Deal? Understanding the Psychological Contract Journal: Public Money & Management Pages: 57-60 Issue: 3 Volume: 21 Year: 2001 Month: 6 X-DOI: 10.1111/1467-9302.00275 File-URL: http://hdl.handle.net/10.1111/1467-9302.00275 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:21:y:2001:i:3:p:57-60 Template-Type: ReDIF-Article 1.0 Author-Name: Tony Travers Author-X-Name-First: Tony Author-X-Name-Last: Travers Title: Viewpoints: Editorial: London—Better Government Journal: Public Money & Management Pages: 3-6 Issue: 4 Volume: 21 Year: 2001 Month: 10 X-DOI: 10.1111/1467-9302.00276 File-URL: http://hdl.handle.net/10.1111/1467-9302.00276 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:21:y:2001:i:4:p:3-6 Template-Type: ReDIF-Article 1.0 Author-Name: Sarah Webb Author-X-Name-First: Sarah Author-X-Name-Last: Webb Title: Viewpoints: Transforming Homes or Privatizing Social Housing? Journal: Public Money & Management Pages: 6-7 Issue: 4 Volume: 21 Year: 2001 Month: 10 X-DOI: 10.1111/1467-9302.00277 File-URL: http://hdl.handle.net/10.1111/1467-9302.00277 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:21:y:2001:i:4:p:6-7 Template-Type: ReDIF-Article 1.0 Author-Name: Donald Riley Author-X-Name-First: Donald Author-X-Name-Last: Riley Title: Viewpoints: Transport, Taxpayers and the Treasury Journal: Public Money & Management Pages: 8-9 Issue: 4 Volume: 21 Year: 2001 Month: 10 X-DOI: 10.1111/1467-9302.00278 File-URL: http://hdl.handle.net/10.1111/1467-9302.00278 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:21:y:2001:i:4:p:8-9 Template-Type: ReDIF-Article 1.0 Author-Name: Eleanor Burt Author-X-Name-First: Eleanor Author-X-Name-Last: Burt Author-Name: John Taylor Author-X-Name-First: John Author-X-Name-Last: Taylor Title: Viewpoints: Giving Greater ‘Political Voice’ to Charities in Scotland? Journal: Public Money & Management Pages: 9-10 Issue: 4 Volume: 21 Year: 2001 Month: 10 X-DOI: 10.1111/1467-9302.00279 File-URL: http://hdl.handle.net/10.1111/1467-9302.00279 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:21:y:2001:i:4:p:9-10 Template-Type: ReDIF-Article 1.0 Author-Name: Stephen Glaister Author-X-Name-First: Stephen Author-X-Name-Last: Glaister Author-Name: Tony Travers Author-X-Name-First: Tony Author-X-Name-Last: Travers Title: London: Crossing London: Overcoming the Obstacles to CrossRail Abstract: London's main transport modes are over-loaded. An important part of the solution is CrossRail, a new east-west underground railway. It was agreed and fully planned all of ten years ago; but the obstacles to its construction are severe and have become worse as time has passed. While the value of CrossRail is clear and generally recognized, a large number of direct interests have both the incentive and the power to object to it as a specific proposal, in an attempt to secure a better outcome for themselves. Many commercial, public and governing institutions will have to be persuaded to make a sacrifice in the interests of the project going ahead. Journal: Public Money & Management Pages: 11-18 Issue: 4 Volume: 21 Year: 2001 Month: 10 X-DOI: 10.1111/1467-9302.00280 File-URL: http://hdl.handle.net/10.1111/1467-9302.00280 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:21:y:2001:i:4:p:11-18 Template-Type: ReDIF-Article 1.0 Author-Name: Jon Wakeford Author-X-Name-First: Jon Author-X-Name-Last: Wakeford Author-Name: Jo Valentine Author-X-Name-First: Jo Author-X-Name-Last: Valentine Title: London: Learning through Partnership: Private Finance and Managementin the Delivery of Services for London Abstract: This article looks at the attractiveness of the Private Finance Initiative (PFI) and Public-Private Partnerships (PPPs) to the private sector. One of the authors works for Jarvis plc—the company has been a major participant in PFI projects and, more recently, in various PPPs in London and across the UK. The article aims to identify a realistic model of the role of the private sector in PPPs. The authors use three case studies from London to recommend ways of improving the partnership element of PPPs in order to reach a ‘win-win’ situation, rather than the traditional adversarial approach between private and public sectors. Journal: Public Money & Management Pages: 19-26 Issue: 4 Volume: 21 Year: 2001 Month: 10 X-DOI: 10.1111/1467-9302.00281 File-URL: http://hdl.handle.net/10.1111/1467-9302.00281 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:21:y:2001:i:4:p:19-26 Template-Type: ReDIF-Article 1.0 Author-Name: George Houpis Author-X-Name-First: George Author-X-Name-Last: Houpis Author-Name: Michael Littlechild Author-X-Name-First: Michael Author-X-Name-Last: Littlechild Author-Name: Stephen Gifford Author-X-Name-First: Stephen Author-X-Name-Last: Gifford Title: London: The Police Funding Formula: Does it Reflect London's Crime Management Needs? Abstract: The allocation of funds to police authorities in England and Wales is based on a formula which has been constructed to capture the key drivers of the main activities of the police: crime management, call management, public order and reassurance and traffic management. The formula was based on data from a 1995/96 survey by the Association of Chief Police Officers (ACPO), using data on police activity and recorded crime from 1990--92. In this article, the authors argue that the resulting allocation no longer reflects accurately the policing needs of London. Journal: Public Money & Management Pages: 27-34 Issue: 4 Volume: 21 Year: 2001 Month: 10 X-DOI: 10.1111/1467-9302.00282 File-URL: http://hdl.handle.net/10.1111/1467-9302.00282 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:21:y:2001:i:4:p:27-34 Template-Type: ReDIF-Article 1.0 Author-Name: John Ross Author-X-Name-First: John Author-X-Name-Last: Ross Title: London: Management Philosophy of the Greater London Authority Abstract: On 5 May 2000, Ken Livingstone became Mayor of London and Britain's first directly elected executive head of an administration. Returned as an independent, he had no backing from a party machine and inherited a weak administrative apparatus. Nevertheless, key strategies on transport, economic development, and land planning have been put in place in full or in their main outlines. A series of radical developments in management and policy have been carried through, while retaining high ratings in the opinion polls and rising approval from the business community. A popular explanation for this is the ‘pragmatism’ shown by the Livingstone administration. This article seeks to explain in greater depth its managerial/economic approach and to show that, while internally consistent, it is not readily understandable in terms of either the traditional right or the traditional left of the political spectrum. Journal: Public Money & Management Pages: 35-42 Issue: 4 Volume: 21 Year: 2001 Month: 10 X-DOI: 10.1111/1467-9302.00283 File-URL: http://hdl.handle.net/10.1111/1467-9302.00283 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:21:y:2001:i:4:p:35-42 Template-Type: ReDIF-Article 1.0 Author-Name: Sylvia Godden Author-X-Name-First: Sylvia Author-X-Name-Last: Godden Author-Name: Allyson M. Pollock Author-X-Name-First: Allyson M. Author-X-Name-Last: Pollock Author-Name: Stewart Player Author-X-Name-First: Stewart Author-X-Name-Last: Player Title: Developments: Capital Investment in Primary Care—The Funding and Ownership of Primary Care Premises Abstract: The authors describe the complexity of the financing arrangements of primary care premises. They explain how the early vision of integrating health and social services within local health centres failed to be realized, with GP-owned practice premises remaining as the dominant model. There was a switch to private finance when the government loan body (General Practice Finance Corporation) was privatized in 1989. Although capital can now be freely raised by the private sector for investment in the National Health Service (NHS), these debts have to be repaid through NHS funds or user charges. The complexity, combined with demographic factors, makes it likely that as GPs opt for the Personal Medical Services (PMS) scheme and a salaried service, the trend towards for-profit corporations owning and buying out GP premises will accelerate. Journal: Public Money & Management Pages: 43-50 Issue: 4 Volume: 21 Year: 2001 Month: 10 X-DOI: 10.1111/1467-9302.00284 File-URL: http://hdl.handle.net/10.1111/1467-9302.00284 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:21:y:2001:i:4:p:43-50 Template-Type: ReDIF-Article 1.0 Author-Name: Adrian Kay Author-X-Name-First: Adrian Author-X-Name-Last: Kay Title: Developments: Pharmaceutical Policy in the UK Abstract: For many years drug price regulation posed few public management problems. However, the overall NHS drugs budget has been increasing by almost 9% per annum over the past decade. Governments in the 1990s tried to control this growth by introducing new pharmaceutical policy instruments. This has led to an element of instability in the regulation of the pharmaceutical industry, which is affecting NHS financial programming, as well as R&D investment decisions by companies. This article recommends the creation of an office for drug regulation (an ‘OFDRUG’) to reintroduce stability into pharmaceutical policy. Journal: Public Money & Management Pages: 51-54 Issue: 4 Volume: 21 Year: 2001 Month: 10 X-DOI: 10.1111/1467-9302.00285 File-URL: http://hdl.handle.net/10.1111/1467-9302.00285 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:21:y:2001:i:4:p:51-54 Template-Type: ReDIF-Article 1.0 Author-Name: Pauline Dibben Author-X-Name-First: Pauline Author-X-Name-Last: Dibben Author-Name: Philip James Author-X-Name-First: Philip Author-X-Name-Last: James Author-Name: Ian Cunningham Author-X-Name-First: Ian Author-X-Name-Last: Cunningham Title: Developments: Absence Management in the Public Sector: An Integrative Model? Abstract: Workforce absence rates in Britain have been found to be higher in the public sector than the private. The Government has set ambitious targets for the reduction of public sector absence rates and published a range of recommendations. The authors look at the ways the two sectors manage long-term absence. Although many public sector organizations, as well as some large private services ones, have systems in place, this article shows that these often contain structural weaknesses, and frequently do not operate in an integrated way. It is therefore concluded that many public organizations have some way to go to achieve the holistic approach to absence management advocated by the Government. Journal: Public Money & Management Pages: 55-60 Issue: 4 Volume: 21 Year: 2001 Month: 10 X-DOI: 10.1111/1467-9302.00286 File-URL: http://hdl.handle.net/10.1111/1467-9302.00286 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:21:y:2001:i:4:p:55-60 Template-Type: ReDIF-Article 1.0 Author-Name: Sandra Nutley Author-X-Name-First: Sandra Author-X-Name-Last: Nutley Author-Name: Stella Perrott Author-X-Name-First: Stella Author-X-Name-Last: Perrott Author-Name: Fiona Wilson Author-X-Name-First: Fiona Author-X-Name-Last: Wilson Title: Viewpoints: Editorial: Gender, the Professions and Public Management Journal: Public Money & Management Pages: 3-4 Issue: 1 Volume: 22 Year: 2002 Month: 1 X-DOI: 10.1111/1467-9302.00287 File-URL: http://hdl.handle.net/10.1111/1467-9302.00287 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:22:y:2002:i:1:p:3-4 Template-Type: ReDIF-Article 1.0 Author-Name: Ann Hansford Author-X-Name-First: Ann Author-X-Name-Last: Hansford Author-Name: John Hasseldine Author-X-Name-First: John Author-X-Name-Last: Hasseldine Title: Viewpoints: Best Practice in Tax Administration Journal: Public Money & Management Pages: 5-6 Issue: 1 Volume: 22 Year: 2002 Month: 1 X-DOI: 10.1111/1467-9302.00288 File-URL: http://hdl.handle.net/10.1111/1467-9302.00288 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:22:y:2002:i:1:p:5-6 Template-Type: ReDIF-Article 1.0 Author-Name: Janet Newman Author-X-Name-First: Janet Author-X-Name-Last: Newman Title: Theme: Gender, the Professions and Public Management: Changing Governance, Changing Equality? New Labour, Modernization and Public Services Abstract: This article explores the implications for issues of equality and diversity in the Labour government’s programme of public service modernization. Networks and partnerships are viewed as a response to the increasing complexity and ambiguity of the public realm. But in the new knowledge-based and networked economy, ‘who you know’, and whether you can access the crucial networks, is becoming highly significant. As the site of action shifts, so equality agendas must be renegotiated. Journal: Public Money & Management Pages: 7-14 Issue: 1 Volume: 22 Year: 2002 Month: 1 X-DOI: 10.1111/1467-9302.00289 File-URL: http://hdl.handle.net/10.1111/1467-9302.00289 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:22:y:2002:i:1:p:7-14 Template-Type: ReDIF-Article 1.0 Author-Name: Fiona M. Wilson Author-X-Name-First: Fiona M. Author-X-Name-Last: Wilson Title: Theme: Gender, the Professions and Public Management: Management and the Professions: How Cracked is That Glass Ceiling? Abstract: All prestigious or highly-paid occupations in Britain are dominated by men: this is as true of the public sector as it is of industry. This article examines the evidence for discrimination in the public sector. It deals with both the situation at work and the one at home. It looks at various explanations as to why this is the case, as well as the evidence on how men and women deal with the inequality. The author concludes that there are good reasons why men and women do not see or confront the issues discussed in her article. Unless men and women wake up to the fact that we live in an unequal society and wish to see the glass ceiling well and truly broken, little is likely to change. Journal: Public Money & Management Pages: 15-20 Issue: 1 Volume: 22 Year: 2002 Month: 1 X-DOI: 10.1111/1467-9302.00290 File-URL: http://hdl.handle.net/10.1111/1467-9302.00290 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:22:y:2002:i:1:p:15-20 Template-Type: ReDIF-Article 1.0 Author-Name: Stella Perrott Author-X-Name-First: Stella Author-X-Name-Last: Perrott Title: Theme: Gender, the Professions and Public Management: Gender, Professions and Management in the Public Sector Abstract: This article examines the location and status of women professionals in the public services, noting their small numbers in the élite sectors and at the highest levels. It also charts the rise in managerialism in the public sector, particularly in those areas where women dominate, and argues that the rise in managerialism is a gendered phenomenon which ensures that women remain in roles and occupations subordinate to men. Equal opportunities policies will have little effect while occupations numerically dominated by women remain devalued and continue to be controlled by men from outside the profession. Journal: Public Money & Management Pages: 21-24 Issue: 1 Volume: 22 Year: 2002 Month: 1 X-DOI: 10.1111/1467-9302.00291 File-URL: http://hdl.handle.net/10.1111/1467-9302.00291 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:22:y:2002:i:1:p:21-24 Template-Type: ReDIF-Article 1.0 Author-Name: Susan Miller Author-X-Name-First: Susan Author-X-Name-Last: Miller Author-Name: Roulla Hagen Author-X-Name-First: Roulla Author-X-Name-Last: Hagen Author-Name: Marie Johnson Author-X-Name-First: Marie Author-X-Name-Last: Johnson Title: Theme: Gender, the Professions and Public Management: Divergent Identities? Professions, Management and Gender Abstract: This article critically examines issues of gender in relation to the ‘professionalization’ of management, with particular reference to the National Health Service (NHS). It focuses on the Master of Business Administration (MBA) qualification and the role this plays in professional development of managers and clinicians. One MBA course, which has included a number of participants from the NHS and has attempted to include some recognition of gender issues, is used for illustrative purposes. The article raises important concerns about the implications of gender for NHS and other public sector professionals, and draws some conclusions about the ways in which management education might incorporate gender into the curriculum. Journal: Public Money & Management Pages: 25-30 Issue: 1 Volume: 22 Year: 2002 Month: 1 X-DOI: 10.1111/1467-9302.00292 File-URL: http://hdl.handle.net/10.1111/1467-9302.00292 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:22:y:2002:i:1:p:25-30 Template-Type: ReDIF-Article 1.0 Author-Name: Anne-Marie Barry Author-X-Name-First: Anne-Marie Author-X-Name-Last: Barry Author-Name: Lis Cook Author-X-Name-First: Lis Author-X-Name-Last: Cook Title: New Developments: Managing Health Boards: The Difference That Women Could Make Abstract: This article looks at women’s representation on trust boards and health boards in Scotland. Women are out-numbered by two to one on boards, but there is a more worrying pattern in terms of the type of posts held by women—there are four chairmen of boards for every chairwoman, and chief executives are 14 times more likely to be male. The authors show that this under-representation of women is denying the health service access to a huge reserve of talent and skills. Journal: Public Money & Management Pages: 31-34 Issue: 1 Volume: 22 Year: 2002 Month: 1 X-DOI: 10.1111/1467-9302.00293 File-URL: http://hdl.handle.net/10.1111/1467-9302.00293 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:22:y:2002:i:1:p:31-34 Template-Type: ReDIF-Article 1.0 Author-Name: Philip Morgan Author-X-Name-First: Philip Author-X-Name-Last: Morgan Author-Name: Nigel Allington Author-X-Name-First: Nigel Author-X-Name-Last: Allington Title: Has the Public Sector Retained its ‘Model Employer’ Status? Abstract: The authors investigate whether public sector organizations can still be considered ‘model employers’ as they were before the late 1970s. Comparisons are made with private sector human resource management (HRM) practices to determine how closely the ‘model employer’ rhetoric approximates the public sector reality. The article focuses on recent changes in the core and traditional non-traded areas of public sector employment funded directly through either central or local taxation—the National Health Service, central and local government and higher education. Objective quantitative data on public sector HRM practices and flexible work patterns are examined from both primary and secondary sources. Central to the discussion is the question of which sector offers the greater job security to employees. Journal: Public Money & Management Pages: 35-42 Issue: 1 Volume: 22 Year: 2002 Month: 1 X-DOI: 10.1111/1467-9302.00294 File-URL: http://hdl.handle.net/10.1111/1467-9302.00294 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:22:y:2002:i:1:p:35-42 Template-Type: ReDIF-Article 1.0 Author-Name: Andy Wiggins Author-X-Name-First: Andy Author-X-Name-Last: Wiggins Author-Name: Peter Tymms Author-X-Name-First: Peter Author-X-Name-Last: Tymms Title: Dysfunctional Effects of League Tables: A Comparison Between English and Scottish Primary Schools Abstract: League tables based on Key Performance Indicators (KPIs) have become an important part of the management of the UK’s education system. While the performance measured by KPIs has apparently improved, concerns have been raised that they may have unintended or dysfunctional effects. This article compares English with Scottish schools. The authors found that English primary schools perceive their KPI systems (with league tables), as being significantly more dysfunctional than those of their Scottish counterparts (without tables). The article provides empirical evidence to support the many arguments that high-stakes single proxy indicators can have significant dysfunctional effects. Journal: Public Money & Management Pages: 43-48 Issue: 1 Volume: 22 Year: 2002 Month: 1 X-DOI: 10.1111/1467-9302.00295 File-URL: http://hdl.handle.net/10.1111/1467-9302.00295 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:22:y:2002:i:1:p:43-48 Template-Type: ReDIF-Article 1.0 Author-Name: John Stittle Author-X-Name-First: John Author-X-Name-Last: Stittle Title: Regulatory Control of the Track Access Charges of Railtrack plc Abstract: Railtrack plc, floated in 1996, was the private sector owner of Britain’s railway track, signals and stations. Its major source of revenue came from track access charges, which individual train operating companies (TOCs) paid for use of the infrastructure. Since many of these TOCs received substantial subsidies to assist in paying their track access charges, Railtrack was in effect being heavily subsidised. In October 2001, the Government decided that these arrangements were no longer viable and placed Railtrack into administration. This article explains how the level of indirect subsidies to Railtrack had become excessive, and raises crucial questions that need to be addressed in settling the future shape of the railway industry. Journal: Public Money & Management Pages: 49-54 Issue: 1 Volume: 22 Year: 2002 Month: 1 X-DOI: 10.1111/1467-9302.00296 File-URL: http://hdl.handle.net/10.1111/1467-9302.00296 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:22:y:2002:i:1:p:49-54 Template-Type: ReDIF-Article 1.0 Author-Name: Stephen P. Osborne Author-X-Name-First: Stephen P. Author-X-Name-Last: Osborne Author-Name: Kate McLaughlin Author-X-Name-First: Kate Author-X-Name-Last: McLaughlin Title: Trends and Issues in the Implementation of Local ‘Voluntary Sector Compacts’ in England Abstract: This article evaluates the current attempt to develop local ‘compacts’ between local government and the voluntary and community sector, as a way of structuring the evolving relationships between these sectors. It is based on documentary analysis and semi-structured interviews with key national and local informants. The first part of the article charts local government-voluntary sector relationships in England from 1979 to 2000. The second part introduces the concept of the ‘voluntary sector compact’, and argues that this is central to the Government’s approach to these relationships. The third part explores the implementation of the Voluntary Sector Compact in England at both the national and local level. Finally, the authors draw out key lessons for the future of relationships between local government and the voluntary sector in England. Journal: Public Money & Management Pages: 55-64 Issue: 1 Volume: 22 Year: 2002 Month: 1 X-DOI: 10.1111/1467-9302.00297 File-URL: http://hdl.handle.net/10.1111/1467-9302.00297 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:22:y:2002:i:1:p:55-64 Template-Type: ReDIF-Article 1.0 Author-Name: Andrew Gray Author-X-Name-First: Andrew Author-X-Name-Last: Gray Title: Viewpoints: Editorial: Local Government Journal: Public Money & Management Pages: 3-4 Issue: 2 Volume: 22 Year: 2002 Month: 4 X-DOI: 10.1111/1467-9302.00298 File-URL: http://hdl.handle.net/10.1111/1467-9302.00298 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:22:y:2002:i:2:p:3-4 Template-Type: ReDIF-Article 1.0 Author-Name: John Stewart Author-X-Name-First: John Author-X-Name-Last: Stewart Title: Viewpoints: Will Best Value Survive? Journal: Public Money & Management Pages: 4-5 Issue: 2 Volume: 22 Year: 2002 Month: 4 X-DOI: 10.1111/1467-9302.00299 File-URL: http://hdl.handle.net/10.1111/1467-9302.00299 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:22:y:2002:i:2:p:4-5 Template-Type: ReDIF-Article 1.0 Author-Name: Steve Freer Author-X-Name-First: Steve Author-X-Name-Last: Freer Title: Viewpoints: Comprehensive Performance Assessment in Local Government Journal: Public Money & Management Pages: 5-6 Issue: 2 Volume: 22 Year: 2002 Month: 4 X-DOI: 10.1111/1467-9302.00300 File-URL: http://hdl.handle.net/10.1111/1467-9302.00300 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:22:y:2002:i:2:p:5-6 Template-Type: ReDIF-Article 1.0 Author-Name: Cllr Charles Gordon Author-X-Name-First: Cllr Charles Author-X-Name-Last: Gordon Title: Viewpoints: From War of Attrition to Roller-coaster Ride: Local and Central Government in Scotland Journal: Public Money & Management Pages: 6-8 Issue: 2 Volume: 22 Year: 2002 Month: 4 X-DOI: 10.1111/1467-9302.00301 File-URL: http://hdl.handle.net/10.1111/1467-9302.00301 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:22:y:2002:i:2:p:6-8 Template-Type: ReDIF-Article 1.0 Author-Name: Amanda Ball Author-X-Name-First: Amanda Author-X-Name-Last: Ball Author-Name: Jane Broadbent Author-X-Name-First: Jane Author-X-Name-Last: Broadbent Author-Name: Cynthia Moore Author-X-Name-First: Cynthia Author-X-Name-Last: Moore Title: Theme: Local Government: Best Value and the Control of Local Government: Challenges and Contradictions Abstract: This article offers some understanding of the early experience of implementing Best Value in the local authority sector. Implementation is dependent on how local government understands the concept; what local government is able to deliver; and what central government is prepared to accept. For the case study authority described in this article, Best Value is understood to depend on three deliverable ‘cornerstones’, embedded in a context that emphasises accountability, seeks to develop ‘learning’ and pursues change in organizational culture, emphasising the tenets of ‘business excellence’. The authors conclude that Best Value represents an unusual cocktail of top-down concept and bottom-up realization, providing a new twist in the control of the local government sector. Journal: Public Money & Management Pages: 9-16 Issue: 2 Volume: 22 Year: 2002 Month: 4 X-DOI: 10.1111/1467-9302.00302 File-URL: http://hdl.handle.net/10.1111/1467-9302.00302 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:22:y:2002:i:2:p:9-16 Template-Type: ReDIF-Article 1.0 Author-Name: George A. Boyne Author-X-Name-First: George A. Author-X-Name-Last: Boyne Title: Theme: Local Government: Concepts and Indicators of Local Authority Performance: An Evaluation of the Statutory Frameworks in England and Wales Abstract: A conceptual framework for evaluating statutory performance indicators for local authorities is developed. The framework, which contains 14 dimensions of organizational performance, is then applied to the indicators set for local government from 1993/94 to 2001/02. The results show that the validity and comparability of the indicators has improved substantially over time. However, a critical weakness that remains is the absence of indicators that link spending with service outcomes. Such indicators are essential if judgements about value for money and Best Value are to be made. Journal: Public Money & Management Pages: 17-24 Issue: 2 Volume: 22 Year: 2002 Month: 4 X-DOI: 10.1111/1467-9302.00303 File-URL: http://hdl.handle.net/10.1111/1467-9302.00303 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:22:y:2002:i:2:p:17-24 Template-Type: ReDIF-Article 1.0 Author-Name: David Mullins Author-X-Name-First: David Author-X-Name-Last: Mullins Title: Theme: Local Government: Redefining ‘Competition’ as ‘Competitiveness’—The Best Value Activities of Registered Social Landlords Abstract: This article draws on studies of 23 Best Value pilots in the housing sector to assess the ways in which competition has been incorporated into Best Value strategies. While out-sourcing appeared to comprise a very small element of pilot activities, closer examination identified a range of approaches taken by Registered Social Landlords (RSLs) to providing a more competitive service. Like local authorities, RSLs are struggling with the ‘make-or-buy’ decision. Pilots identified three essential prerequisites for using competition to promote Best Value: specifying services, finding out about suppliers, and acquiring client skills. Journal: Public Money & Management Pages: 25-30 Issue: 2 Volume: 22 Year: 2002 Month: 4 X-DOI: 10.1111/1467-9302.00304 File-URL: http://hdl.handle.net/10.1111/1467-9302.00304 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:22:y:2002:i:2:p:25-30 Template-Type: ReDIF-Article 1.0 Author-Name: Robert Jones Author-X-Name-First: Robert Author-X-Name-Last: Jones Title: Theme: Local Government: With a Little Help From My Friends: Managing Public Participation in Local Government Abstract: As the system of Best Value develops and matures, this article argues that there is a need within the literature for more research into the micro-management processes of public participation within local government. The article presents the findings of a study into the management of ‘friends’ groups as a form of public participation in a Best Value pilot council for parks and grounds maintenance situated in northern England. The conclusion is that this form of innovative community involvement is unlikely to be successful without substantial two-way commitment on the part of both the local council and the community, and unless parks officers are able to manage groups of this kind through their clearly demarcated developmental stages. Journal: Public Money & Management Pages: 31-36 Issue: 2 Volume: 22 Year: 2002 Month: 4 X-DOI: 10.1111/1467-9302.00305 File-URL: http://hdl.handle.net/10.1111/1467-9302.00305 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:22:y:2002:i:2:p:31-36 Template-Type: ReDIF-Article 1.0 Author-Name: Arthur Midwinter Author-X-Name-First: Arthur Author-X-Name-Last: Midwinter Title: Theme: Local Government: The New Politics of Local Spending: Central--Local Financial Relations under Scottish Devolution Abstract: This article focuses on the Scottish Executive’s strategy and practice over local authority current expenditure since devolution. Since the introduction of the community charge in 1989, central government has provided more than 80% of local authority public expenditure in Scotland. The Scottish Executive has been able to control spending through its grant mechanisms, while still permitting local diversity. Scottish councils have delivered reasonable increases in council tax levels since devolution. This approach is consistent with the statutory basis of local government—much of which is permissive and facilitates local discretion. Journal: Public Money & Management Pages: 37-46 Issue: 2 Volume: 22 Year: 2002 Month: 4 X-DOI: 10.1111/1467-9302.00306 File-URL: http://hdl.handle.net/10.1111/1467-9302.00306 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:22:y:2002:i:2:p:37-46 Template-Type: ReDIF-Article 1.0 Author-Name: Mary Bowerman Author-X-Name-First: Mary Author-X-Name-Last: Bowerman Title: Theme: Local Government: Isomorphism Without Legitimacy? The Case of the Business Excellence Model in Local Government Abstract: The White Paper ‘Modern Local Government: In Touch with the People’ suggested the Business Excellence Model as a way for local authorities to demonstrate Best Value in service delivery. The author uses the concept of isomorphism, developed within institutional theory, to explain the progress of the Model in local government. She draws out some important lessons: first, central government needs to be beware of its ability to create coercive isomorphic forces, which can lead to unintended consequences. Second, local authorities should embark on new initiatives only if they are convinced of a practical benefit to the organization. Alternatively, where conferment of legitimacy is the desired result, they should wait until the bandwagon is well and truly rolling towards a named destination before they join it. Journal: Public Money & Management Pages: 47-52 Issue: 2 Volume: 22 Year: 2002 Month: 4 X-DOI: 10.1111/1467-9302.00307 File-URL: http://hdl.handle.net/10.1111/1467-9302.00307 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:22:y:2002:i:2:p:47-52 Template-Type: ReDIF-Article 1.0 Author-Name: Jean Shaoul Author-X-Name-First: Jean Author-X-Name-Last: Shaoul Title: New Developments: A Financial Appraisal of the London Underground Public-Private Partnership Abstract: This article examines whether the Government’s policy of Public-Private Partnerships (PPP) in the context of London Underground is likely to satisfy the financial criteria for approving a partnership proposal: value for money (VFM), including risk transfer, and affordability. After analysing the implications of the Underground’s cost structure for the PPP, the author looks at the methodology for appraising the PPP. She concludes that the methodology cannot be relied upon to provide a sound decision-making tool for London Underground. She demonstrates that the London Underground project is not affordable, and questions the appropriateness of the partnership policy in the context of vital capital-intensive industries. Journal: Public Money & Management Pages: 53-60 Issue: 2 Volume: 22 Year: 2002 Month: 4 X-DOI: 10.1111/1467-9302.00308 File-URL: http://hdl.handle.net/10.1111/1467-9302.00308 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:22:y:2002:i:2:p:53-60 Template-Type: ReDIF-Article 1.0 Author-Name: Tony Bolden Author-X-Name-First: Tony Author-X-Name-Last: Bolden Author-Name: Reg Harman Author-X-Name-First: Reg Author-X-Name-Last: Harman Title: New Developments: Realizing the New Opportunity for Railways Abstract: Britain’s railway system has a pivotal role in the implementation of the Government’s transport policies, which include effective integration with land-use development planning. A higher and more sustained proportion of public funds has already been allocated in order to achieve this role. The structure of the railway industry needs to take these policies into account. The new structure should also reflect general trends in European transport and railway policies. And its operation must be underpinned by a cohesive national system of management training and skills development. Journal: Public Money & Management Pages: 61-68 Issue: 2 Volume: 22 Year: 2002 Month: 4 X-DOI: 10.1111/1467-9302.00309 File-URL: http://hdl.handle.net/10.1111/1467-9302.00309 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:22:y:2002:i:2:p:61-68 Template-Type: ReDIF-Article 1.0 Author-Name: Francis Terry Author-X-Name-First: Francis Author-X-Name-Last: Terry Title: Viewpoints: Editorial Journal: Public Money & Management Pages: 3-4 Issue: 3 Volume: 22 Year: 2002 Month: 7 X-DOI: 10.1111/1467-9302.00048d File-URL: http://hdl.handle.net/10.1111/1467-9302.00048d File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:22:y:2002:i:3:p:3-4 Template-Type: ReDIF-Article 1.0 Author-Name: Derek Wanless Author-X-Name-First: Derek Author-X-Name-Last: Wanless Title: Viewpoints: Health Care: The 20--Year Plan Journal: Public Money & Management Pages: 4-5 Issue: 3 Volume: 22 Year: 2002 Month: 7 X-DOI: 10.1111/1467-9302.00311 File-URL: http://hdl.handle.net/10.1111/1467-9302.00311 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:22:y:2002:i:3:p:4-5 Template-Type: ReDIF-Article 1.0 Author-Name: Bryan Watson Author-X-Name-First: Bryan Author-X-Name-Last: Watson Title: Viewpoints: Management Problems in the Public Sector Journal: Public Money & Management Pages: 5-7 Issue: 3 Volume: 22 Year: 2002 Month: 7 X-DOI: 10.1111/1467-9302.00312 File-URL: http://hdl.handle.net/10.1111/1467-9302.00312 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:22:y:2002:i:3:p:5-7 Template-Type: ReDIF-Article 1.0 Author-Name: George A. Boyne Author-X-Name-First: George A. Author-X-Name-Last: Boyne Author-Name: Julian S. Gould--Williams Author-X-Name-First: Julian S. Author-X-Name-Last: Gould--Williams Author-Name: Jennifer Law Author-X-Name-First: Jennifer Author-X-Name-Last: Law Author-Name: Richard M. Walker Author-X-Name-First: Richard M. Author-X-Name-Last: Walker Title: Core Articles: Best Value—Total Quality Management for Local Government? Abstract: This article argues that Best Value is a form of Total Quality Management (TQM). At the core of Best Value are the TQM principles of customer focus, continuous improvement and team--working. To discover if Best Value will deliver the performance improvements expected of local government, the authors examine evidence on the relationship between TQM and performance. Performance is most likely to be improved if the whole TQM approach is implemented in the Best Value framework. Journal: Public Money & Management Pages: 9-16 Issue: 3 Volume: 22 Year: 2002 Month: 7 X-DOI: 10.1111/1467-9302.00313 File-URL: http://hdl.handle.net/10.1111/1467-9302.00313 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:22:y:2002:i:3:p:9-16 Template-Type: ReDIF-Article 1.0 Author-Name: Noel S. Hyndman Author-X-Name-First: Noel S. Author-X-Name-Last: Hyndman Author-Name: Ron Eden Author-X-Name-First: Ron Author-X-Name-Last: Eden Title: Core Articles: Executive Agencies, Performance Targets and External Reporting Abstract: Since 1988, the role of Next Steps executive agencies has been crucial in delivering central government services. Agencies were established to improve service delivery, with changes being supported by an increasing focus on quantification. The Government argued that performance measures and targets are vital in supporting management in planning and controlling the operation of an agency, and that they are also important in providing a basis for reporting to those outside its immediate management—an aspect of discharging accountability. This article discusses the connections between targeting and reporting performance in agencies and, through an empirical study of business plans, corporate plans and annual reports, shows the extent of such linkages. The article provides evidence that key targets in planning documents of agencies provide a useful platform for external reporting, although improvements can still be made. Journal: Public Money & Management Pages: 17-24 Issue: 3 Volume: 22 Year: 2002 Month: 7 X-DOI: 10.1111/1467-9302.00314 File-URL: http://hdl.handle.net/10.1111/1467-9302.00314 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:22:y:2002:i:3:p:17-24 Template-Type: ReDIF-Article 1.0 Author-Name: Aggie Paulus Author-X-Name-First: Aggie Author-X-Name-Last: Paulus Author-Name: Arno van Raak Author-X-Name-First: Arno Author-X-Name-Last: van Raak Author-Name: Femke Keijzer Author-X-Name-First: Femke Author-X-Name-Last: Keijzer Title: Core Articles: ABC: The Pathway to Comparison of the Costs of Integrated Care Abstract: In recent years, health care demand has become increasingly complicated and care has had to be integrated. The main reasons for this are a rising number of chronically ill patients and ageing of populations. Integrated health care is processual so there are continuous changes in care delivery; it incorporates many co--ordinating and co--operative activities which can produce uncertain outcomes; and activities are directed at delivering tailor--made care so there are no standardized or generalized outcomes. These characteristics mean that it is difficult to determine and compare the costs of different integrated care structures. This article argues that using Activity Based Costing (ABC) and integrated care pathways provides the best information possible for decision--making by health care managers, insurers, care suppliers and governments. Journal: Public Money & Management Pages: 25-32 Issue: 3 Volume: 22 Year: 2002 Month: 7 X-DOI: 10.1111/1467-9302.00315 File-URL: http://hdl.handle.net/10.1111/1467-9302.00315 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:22:y:2002:i:3:p:25-32 Template-Type: ReDIF-Article 1.0 Author-Name: Mervyn Stone Author-X-Name-First: Mervyn Author-X-Name-Last: Stone Title: Core Articles: Can Public Service Efficiency Measurement be a Useful Tool of Government? The Lesson of the Spottiswoode Report Abstract: This article critically reviews the Spottiswoode Report on ‘Improving Police Performance’ produced for the Public Services Productivity Panel. The article questions the report’s recommendations that Data Envelopment Analysis (supported by Stochastic Frontier Analysis) be used to measure the efficiency of the 43 police forces in England and Wales and that the technique might be extended to other public services. The article gives, as simply as possible, the basic technical details needed for readers to understand the key issues raised by the report. Journal: Public Money & Management Pages: 33-40 Issue: 3 Volume: 22 Year: 2002 Month: 7 X-DOI: 10.1111/1467-9302.00316 File-URL: http://hdl.handle.net/10.1111/1467-9302.00316 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:22:y:2002:i:3:p:33-40 Template-Type: ReDIF-Article 1.0 Author-Name: Gerald Crompton Author-X-Name-First: Gerald Author-X-Name-Last: Crompton Author-Name: Robert Jupe Author-X-Name-First: Robert Author-X-Name-Last: Jupe Title: Core Articles: Delivering Better Transport? An Evaluation of the Ten--Year Plan for the Railway Industry Abstract: In July 2000, the Government published Transport 2010, its ten--year plan to improve Britain’s transport. This article reviews the proposals to improve the railway system, and examines their likely effects on investment by the railway companies and on passenger safety. The plan is analysed in the context of the structure of the privatized railway industry and its regulatory bodies, with particular reference to the performance of Railtrack (now in administration). The authors conclude that the Government was over--confident in believing that a defective privatized structure could deliver the expansion it wanted. The article shows that the Government has been relying on inadequate and under--performing instruments, over some of which it had little control. This will probably continue unless Railtrack is restructured and taken back into public ownership. Progress so far has been limited, and the prospects of success are not good. Journal: Public Money & Management Pages: 41-48 Issue: 3 Volume: 22 Year: 2002 Month: 7 X-DOI: 10.1111/1467-9302.00317 File-URL: http://hdl.handle.net/10.1111/1467-9302.00317 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:22:y:2002:i:3:p:41-48 Template-Type: ReDIF-Article 1.0 Author-Name: Ron Hodges Author-X-Name-First: Ron Author-X-Name-Last: Hodges Author-Name: Louise Macniven Author-X-Name-First: Louise Author-X-Name-Last: Macniven Author-Name: Howard Mellett Author-X-Name-First: Howard Author-X-Name-Last: Mellett Title: New Developments: Annual Reporting Mechanisms of National Health Service Trusts Abstract: This article investigates the role of the annual report and the annual general meeting (AGM) in the context of NHS trusts. The authors report the results of a questionnaire survey of every NHS trust in the UK. Significant variation in the approach taken within a common framework of accountability was found. In general, there seems to be little public demand for trusts’ annual reports and attendance at their AGMs was low. The research indicates possibilities of extending annual reporting in the public sector beyond the annual report and AGM and discloses innovative ways that trusts have attempted to overcome the limited interest of stakeholders produced by the traditional reporting mechanisms. Journal: Public Money & Management Pages: 49-54 Issue: 3 Volume: 22 Year: 2002 Month: 7 X-DOI: 10.1111/1467-9302.00318 File-URL: http://hdl.handle.net/10.1111/1467-9302.00318 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:22:y:2002:i:3:p:49-54 Template-Type: ReDIF-Article 1.0 Author-Name: David Quarmby Author-X-Name-First: David Author-X-Name-Last: Quarmby Title: New Developments: Delivering the Transport Renaissance Locally Abstract: This article focuses on how real transport change might be achieved through effective delivery of good local transport plans. It concentrates on two questions: (1) What has changed in the institutional, policy and political environment and what can we learn from those changes as we face the future challenges? (2) How well can we expect people at large to understand the nature of the problems, and how can we best engage to change their travel behaviour? Journal: Public Money & Management Pages: 55-60 Issue: 3 Volume: 22 Year: 2002 Month: 7 X-DOI: 10.1111/1467-9302.00319 File-URL: http://hdl.handle.net/10.1111/1467-9302.00319 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:22:y:2002:i:3:p:55-60 Template-Type: ReDIF-Article 1.0 Author-Name: Jill Schofield Author-X-Name-First: Jill Author-X-Name-Last: Schofield Author-Name: Charlotte Sausman Author-X-Name-First: Charlotte Author-X-Name-Last: Sausman Title: Viewpoints: Editorial: Delivering Public Services—Mechanisms and Consequences Journal: Public Money & Management Pages: 3-5 Issue: 4 Volume: 22 Year: 2002 Month: 10 X-DOI: 10.1111/1467-9302.00320 File-URL: http://hdl.handle.net/10.1111/1467-9302.00320 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:22:y:2002:i:4:p:3-5 Template-Type: ReDIF-Article 1.0 Author-Name: George Jones Author-X-Name-First: George Author-X-Name-Last: Jones Title: Viewpoints: Against a Civil Service Act Journal: Public Money & Management Pages: 5-6 Issue: 4 Volume: 22 Year: 2002 Month: 10 X-DOI: 10.1111/1467-9302.00321 File-URL: http://hdl.handle.net/10.1111/1467-9302.00321 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:22:y:2002:i:4:p:5-6 Template-Type: ReDIF-Article 1.0 Author-Name: Andrew Massey Author-X-Name-First: Andrew Author-X-Name-Last: Massey Title: Viewpoints: In Support of a Civil Service Act Journal: Public Money & Management Pages: 6-8 Issue: 4 Volume: 22 Year: 2002 Month: 10 X-DOI: 10.1111/1467-9302.00322 File-URL: http://hdl.handle.net/10.1111/1467-9302.00322 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:22:y:2002:i:4:p:6-8 Template-Type: ReDIF-Article 1.0 Author-Name: Mervyn Stone Author-X-Name-First: Mervyn Author-X-Name-Last: Stone Title: Viewpoints: Will the Audit Commission and the Commission for Racial Equality Achieve their Joint Objectives for Schools? Journal: Public Money & Management Pages: 9-11 Issue: 4 Volume: 22 Year: 2002 Month: 10 X-DOI: 10.1111/1467-9302.00323 File-URL: http://hdl.handle.net/10.1111/1467-9302.00323 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:22:y:2002:i:4:p:9-11 Template-Type: ReDIF-Article 1.0 Author-Name: Nigel Sprigings Author-X-Name-First: Nigel Author-X-Name-Last: Sprigings Title: Delivering Public Services—Mechanisms and Consequences: Delivering Public Services Under the New Public Management: The Case of Public Housing Abstract: One of the biggest changes in public sector housing practice in recent years has been the introduction of New Public Management techniques. Housing associations, promoted by successive governments to supplement local authority provision of social housing, have readily taken on the new management agendas of performance indicators and business disciplines in service delivery. The author identifies a conflict between the social purposes of public funding for housing and the business practices of housing associations. The limited accountability of housing associations allows for practices that lead to social exclusion. For local authorities, a parallel conflict arises because of government emphasis on ‘what works’ in public housing management, rather than on ‘what matters’. Journal: Public Money & Management Pages: 11-17 Issue: 4 Volume: 22 Year: 2002 Month: 10 X-DOI: 10.1111/1467-9302.00324 File-URL: http://hdl.handle.net/10.1111/1467-9302.00324 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:22:y:2002:i:4:p:11-17 Template-Type: ReDIF-Article 1.0 Author-Name: Mike Rowe Author-X-Name-First: Mike Author-X-Name-Last: Rowe Title: Delivering Public Services—Mechanisms and Consequences: Discretion and Inconsistency: Implementing the Social Fund Abstract: The Social Fund relies on officials to judge the merits of applications for assistance within a closely circumscribed framework of directions and guidance. Variations in the treatment of cases are inevitable in such a framework. However, the variations are not readily explicable in terms of the circumstances, or needs, of the applicants. This article outlines the complex interplay of financial constraints, management targets and other pressures, describing a system akin to a game in which not all rules are known to all players, producing results that could not have been intended. Journal: Public Money & Management Pages: 19-24 Issue: 4 Volume: 22 Year: 2002 Month: 10 X-DOI: 10.1111/1467-9302.00325 File-URL: http://hdl.handle.net/10.1111/1467-9302.00325 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:22:y:2002:i:4:p:19-24 Template-Type: ReDIF-Article 1.0 Author-Name: Colin F. Smith Author-X-Name-First: Colin F. Author-X-Name-Last: Smith Author-Name: C. William R. Webster Author-X-Name-First: C. William Author-X-Name-Last: R. Webster Title: Delivering Public Services—Mechanisms and Consequences: Delivering Public Services Through Digital Television Abstract: Digital television (DTV) is central to the future electronic delivery of public services in the UK. Central government has been actively promoting the use of DTV in the public sector, for example in policy statements and by funding pilot schemes to be implemented at the local level. Although DTV technology is at an early stage, this article provides an important opportunity to assess the nature of the platform as a state--of--the--art mechanism for delivering services and the factors that are likely to be central to its success. Journal: Public Money & Management Pages: 25-32 Issue: 4 Volume: 22 Year: 2002 Month: 10 X-DOI: 10.1111/1467-9302.00326 File-URL: http://hdl.handle.net/10.1111/1467-9302.00326 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:22:y:2002:i:4:p:25-32 Template-Type: ReDIF-Article 1.0 Author-Name: Stephen Cope Author-X-Name-First: Stephen Author-X-Name-Last: Cope Author-Name: Jo Goodship Author-X-Name-First: Jo Author-X-Name-Last: Goodship Title: Delivering Public Services—Mechanisms and Consequences: The Audit Commission and Public Services: Delivering For Whom? Abstract: This article examines the role of the Audit Commission in the delivery of public services. It charts the changing role of the Audit Commission since its inception in 1983 from that of a financial watchdog to a delivery monitor. Though its impact upon public services generally has increased, its impact is uneven between public services because of their different regulatory regimes. The authors conclude that the public, however defined, has very little influence upon the regulation of public services—despite official rhetoric. Consequently, the role of the public in regulating the delivery of public services represents a relatively excluded and even forgotten dimension, thus undermining claims made by the Audit Commission of acting in the public interest when monitoring the delivery of public services. Journal: Public Money & Management Pages: 33-40 Issue: 4 Volume: 22 Year: 2002 Month: 10 X-DOI: 10.1111/1467-9302.00327 File-URL: http://hdl.handle.net/10.1111/1467-9302.00327 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:22:y:2002:i:4:p:33-40 Template-Type: ReDIF-Article 1.0 Author-Name: Lourdes Torres Author-X-Name-First: Lourdes Author-X-Name-Last: Torres Author-Name: Vicente Pina Author-X-Name-First: Vicente Author-X-Name-Last: Pina Title: Delivering Public Services—Mechanisms and Consequences: Changes in Public Service Delivery in the EU Countries Abstract: In the 1990s, a number of EU countries adopted New Public Management (NPM) techniques to restructure their public sectors. Countries have been widely ‘deconcentrating’ (moving delivery away from the centre) and ‘externalizing’ (using the private sector, either totally or in part) their public services. The authors chart the extent of this change and highlight some of the problems—for example the difficulty countries are experiencing in developing value for money audits. The article questions whether current methods of delivery and audit are appropriate for 21st--century public services. Journal: Public Money & Management Pages: 41-48 Issue: 4 Volume: 22 Year: 2002 Month: 10 X-DOI: 10.1111/1467-9302.00328 File-URL: http://hdl.handle.net/10.1111/1467-9302.00328 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:22:y:2002:i:4:p:41-48 Template-Type: ReDIF-Article 1.0 Author-Name: Simon Lee Author-X-Name-First: Simon Author-X-Name-Last: Lee Author-Name: Richard Woodward Author-X-Name-First: Richard Author-X-Name-Last: Woodward Title: Delivering Public Services—Mechanisms and Consequences: Implementing the Third Way: The Delivery of Public Services under the Blair Government Abstract: This article focuses on the implementation of the Blair governments’ agenda for the delivery of public services in England. A distinctive approach to policy is identified which has effectively nationalized the implementation process in England. This has been achieved by a move from negotiated discretion towards centralized prescription in resource allocation by the Treasury; the construction of a ‘new center’ for joined--up and integrated policy--making; and the application of the principle of ‘earned autonomy’ to the delivery of public services’ reform. Devolution has been confined to the delegation of responsibility for delivering services within a centrally--defined national framework. Journal: Public Money & Management Pages: 49-56 Issue: 4 Volume: 22 Year: 2002 Month: 10 X-DOI: 10.1111/1467-9302.00329 File-URL: http://hdl.handle.net/10.1111/1467-9302.00329 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:22:y:2002:i:4:p:49-56 Template-Type: ReDIF-Article 1.0 Author-Name: John Elliott Author-X-Name-First: John Author-X-Name-Last: Elliott Title: New Developments: The Company Response to Government Policies on Transport Abstract: The author presents a case--study of how a large private sector company has tried to respond constructively to current government policies on transport. The focus for implementation has been a Green Travel Plan (GTP), developed for company employees. A successful GTP needs to change the culture of the organization, provide both sticks and carrots to encourage sufficient numbers of people to change their travel habits. Delivering either or both of these requires a consistent and sustained approach by policy--makers, to match the efforts of private firms. Effective change depends of integrating the efforts of central government, local authorities, business, transport operators, police, the Highways Agency, individuals and the press. Journal: Public Money & Management Pages: 57-64 Issue: 4 Volume: 22 Year: 2002 Month: 10 X-DOI: 10.1111/1467-9302.00330 File-URL: http://hdl.handle.net/10.1111/1467-9302.00330 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:22:y:2002:i:4:p:57-64 Template-Type: ReDIF-Article 1.0 Author-Name: Noel Hepworth Author-X-Name-First: Noel Author-X-Name-Last: Hepworth Title: Francis Terry Journal: Public Money & Management Pages: 3-3 Issue: 1 Volume: 23 Year: 2003 Month: 1 X-DOI: 10.1111/1467-9302.00331 File-URL: http://hdl.handle.net/10.1111/1467-9302.00331 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:23:y:2003:i:1:p:3-3 Template-Type: ReDIF-Article 1.0 Author-Name: David Walker Author-X-Name-First: David Author-X-Name-Last: Walker Title: Ministers and Management Journal: Public Money & Management Pages: 3-4 Issue: 1 Volume: 23 Year: 2003 Month: 1 X-DOI: 10.1111/1467-9302.00332 File-URL: http://hdl.handle.net/10.1111/1467-9302.00332 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:23:y:2003:i:1:p:3-4 Template-Type: ReDIF-Article 1.0 Author-Name: Jane Broadbent Author-X-Name-First: Jane Author-X-Name-Last: Broadbent Title: Comprehensive Performance Assessment: The Crock of Gold at the End of the Performance Rainbow? Journal: Public Money & Management Pages: 5-8 Issue: 1 Volume: 23 Year: 2003 Month: 1 X-DOI: 10.1111/1467-9302.00333 File-URL: http://hdl.handle.net/10.1111/1467-9302.00333 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:23:y:2003:i:1:p:5-8 Template-Type: ReDIF-Article 1.0 Author-Name: John Stanford Author-X-Name-First: John Author-X-Name-Last: Stanford Author-Name: Harry Wilkinson Author-X-Name-First: Harry Author-X-Name-Last: Wilkinson Title: Convergence, Enron and All That: Improving the Quality and Relevance of Public Sector Financial Reporting Journal: Public Money & Management Pages: 8-10 Issue: 1 Volume: 23 Year: 2003 Month: 1 X-DOI: 10.1111/1467-9302.00334 File-URL: http://hdl.handle.net/10.1111/1467-9302.00334 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:23:y:2003:i:1:p:8-10 Template-Type: ReDIF-Article 1.0 Author-Name: David Heald Author-X-Name-First: David Author-X-Name-Last: Heald Title: The Global Revolution in Government Accounting: Introduction to Theme Articles Journal: Public Money & Management Pages: 11-12 Issue: 1 Volume: 23 Year: 2003 Month: 1 X-DOI: 10.1111/1467-9302.00335 File-URL: http://hdl.handle.net/10.1111/1467-9302.00335 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:23:y:2003:i:1:p:11-12 Template-Type: ReDIF-Article 1.0 Author-Name: James L. Chan Author-X-Name-First: James L. Author-X-Name-Last: Chan Title: Government Accounting: An Assessment of Theory, Purposes and Standards Abstract: <title/> Government accounting and financial reporting aims to protect and manage public money and discharge accountability. These purposes, and the nature of public goods and tax financing, give rise to differences with commercial accounting. This is not yet reflected either in government accounting standards in English-speaking developed nations or in international public sector accounting standards. All of these are heavily influenced by private sector practices, which favour the accrual basis and consolidated reporting. This article argues for a gradual symmetric approach to accruals and a combination of government-wide and fund reporting. The author also proposes some broad accounting principles to promote political and economic accountability. Journal: Public Money & Management Pages: 13-20 Issue: 1 Volume: 23 Year: 2003 Month: 1 X-DOI: 10.1111/1467-9302.00336 File-URL: http://hdl.handle.net/10.1111/1467-9302.00336 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:23:y:2003:i:1:p:13-20 Template-Type: ReDIF-Article 1.0 Author-Name: Rowan Jones Author-X-Name-First: Rowan Author-X-Name-Last: Jones Title: Measuring and Reporting The Nation's Finances: Statistics and Accounting Abstract: <title/> Measuring and reporting the nation's finances are based on government budgeting, national accounting and the accounting discipline, which are all fundamentally different. The nature and extent of these differences has rarely been made explicit. The most visible change in the accounting discipline in the second half of the 20th century was the emergence of codifications of accounting, with concomitant policy-making processes that allow for 'due process'. One result is that each codification is different within countries such as the UK and US, as well as between them. The codifications for government budgeting and national accounting are different again. The article offers some broad conclusions. Journal: Public Money & Management Pages: 21-28 Issue: 1 Volume: 23 Year: 2003 Month: 1 X-DOI: 10.1111/1467-9302.00337 File-URL: http://hdl.handle.net/10.1111/1467-9302.00337 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:23:y:2003:i:1:p:21-28 Template-Type: ReDIF-Article 1.0 Author-Name: Paul Sutcliffe Author-X-Name-First: Paul Author-X-Name-Last: Sutcliffe Title: The Standards Programme of IFAC's Public Sector Committee Abstract: <title/> This article explains the standard-setting programme of the Public Sector Committee (PSC) of the International Federation of Accountants (IFAC). It outlines the objectives of the Public Sector Standards Programme and describes the due process adopted by the PSC. It also identifies achievements to date and examines major features of the PSC's current and future work programme. Journal: Public Money & Management Pages: 29-36 Issue: 1 Volume: 23 Year: 2003 Month: 1 X-DOI: 10.1111/1467-9302.00338 File-URL: http://hdl.handle.net/10.1111/1467-9302.00338 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:23:y:2003:i:1:p:29-36 Template-Type: ReDIF-Article 1.0 Author-Name: Noel Hepworth Author-X-Name-First: Noel Author-X-Name-Last: Hepworth Title: Preconditions for Successful Implementation of Accrual Accounting in Central Government Abstract: <title/> A number of national governments, including the UK, have successfully implemented a change to accrual accounting. But the change should not be regarded as an end in itself: it will not solve the problems that arise where inadequate cash accounting systems exist; it will not improve control or management where inadequate control and poor management exist; nor will it improve external audit or the legislature's control over the executive. Before this reform is introduced, cash accounting should be robust, control should be secure, external audit should be functioning well and the legislature should have an ability to call the executive to account. This article sets out preconditions that governments need to meet to ensure that the full benefits of accrual accounting are achieved. Journal: Public Money & Management Pages: 37-44 Issue: 1 Volume: 23 Year: 2003 Month: 1 X-DOI: 10.1111/1467-9302.00339 File-URL: http://hdl.handle.net/10.1111/1467-9302.00339 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:23:y:2003:i:1:p:37-44 Template-Type: ReDIF-Article 1.0 Author-Name: Andrew Likierman Author-X-Name-First: Andrew Author-X-Name-Last: Likierman Title: Planning and Controlling UK Public Expenditure on a Resource Basis Abstract: <title/> The UK Government has, from 2003/04, completed the transition from planning and controlling public expenditure in cash to the full implementation of resource budgeting. Accounting had already switched to the resource basis, with effect from 2001/02. The 2002 Spending Review was the first biennial review of future spending levels and priorities to be conducted entirely on a resource basis. This article clarifies what was involved in this transition, paying attention to how it made the 2002 Spending Review different from its predecessors. Changes in both the fiscal framework and the accounting and budgeting systems have been designed to improve decision making at departmental level, and to improve information flows to Parliament and the public. Journal: Public Money & Management Pages: 45-50 Issue: 1 Volume: 23 Year: 2003 Month: 1 X-DOI: 10.1111/1467-9302.00340 File-URL: http://hdl.handle.net/10.1111/1467-9302.00340 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:23:y:2003:i:1:p:45-50 Template-Type: ReDIF-Article 1.0 Author-Name: John Harbour Author-X-Name-First: John Author-X-Name-Last: Harbour Author-Name: John Wilson Author-X-Name-First: John Author-X-Name-Last: Wilson Title: Political Management and Local Government: The Views of Local Authority Chief Executives Abstract: <title/> The Labour Government has introduced radical measures to change local authorities' constitutions. These include a requirement to abandon the traditional committee system and to replace it with political executives. Local authority chief executives will play a critical role in these changes and they are also uniquely placed to offer observations on the likelihood of the measures being successful. Because of this, a questionnaire survey was undertaken of the chief executives of all local authorities in England and Wales to discover how councils are responding to the Government's measures and to obtain their views on the proposed political management arrangements. Journal: Public Money & Management Pages: 51-58 Issue: 1 Volume: 23 Year: 2003 Month: 1 X-DOI: 10.1111/1467-9302.00341 File-URL: http://hdl.handle.net/10.1111/1467-9302.00341 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:23:y:2003:i:1:p:51-58 Template-Type: ReDIF-Article 1.0 Author-Name: Rosemary Rushmer Author-X-Name-First: Rosemary Author-X-Name-Last: Rushmer Author-Name: Gillian Pallis Author-X-Name-First: Gillian Author-X-Name-Last: Pallis Title: Inter-Professional Working: The Wisdom of Integrated Working and The Disaster of Blurred Boundaries Abstract: <title/> This article explains the differences between 'integrated working' and 'blurring the boundaries'. Although often used interchangeably, these terms actually represent the best and worst possible outcomes involved when professional boundaries are crossed. The authors use a health-care example, but they tackle the issues raised as generic concerns for effective inter-professional working in all sectors. The article shows that, rather than blurring boundaries, the establishment of clear boundaries is essential for successful inter-professional working. Clearly defined boundaries establish an exploratory space in which team members can tap into and use team skills, thus harnessing the diversity of the team. Journal: Public Money & Management Pages: 59-66 Issue: 1 Volume: 23 Year: 2003 Month: 1 X-DOI: 10.1111/1467-9302.00342 File-URL: http://hdl.handle.net/10.1111/1467-9302.00342 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:23:y:2003:i:1:p:59-66 Template-Type: ReDIF-Article 1.0 Author-Name: Diane Dawson Author-X-Name-First: Diane Author-X-Name-Last: Dawson Author-Name: Rowena Jacobs Author-X-Name-First: Rowena Author-X-Name-Last: Jacobs Title: Do We Have a Redundant Set of Cost-Efficiency Targets in the NHS? Abstract: <title/> There has been a long history of hospital trust cost-efficiency targets being used in the National Health Service (NHS), but there is little evidence about whether they are effective in reducing hospital unit costs and reducing the dispersion of unit costs between trusts. In 1997, the new Labour government announced that it would replace the purchaser efficiency index with a new approach to securing cost-efficiency gains from trusts. Since 1999/2000 trust efficiency targets have been based on reference costs. This article presents evidence to suggest that efficiency targets have not been effective and that the new reference cost based system of targets is irrelevant. The efficiency gains that trusts seek to achieve are those that emerge from the purchaser funding formula and the contracting process. Journal: Public Money & Management Pages: 67-71 Issue: 1 Volume: 23 Year: 2003 Month: 1 X-DOI: 10.1111/1467-9302.00343 File-URL: http://hdl.handle.net/10.1111/1467-9302.00343 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:23:y:2003:i:1:p:67-71 Template-Type: ReDIF-Article 1.0 Author-Name: Andrew Gray Author-X-Name-First: Andrew Author-X-Name-Last: Gray Title: Editorial: Continuity of Purpose Journal: Public Money & Management Pages: 73-73 Issue: 2 Volume: 23 Year: 2003 Month: 4 X-DOI: 10.1080/09540962.2003.10874822 File-URL: http://hdl.handle.net/10.1080/09540962.2003.10874822 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:23:y:2003:i:2:p:73-73 Template-Type: ReDIF-Article 1.0 Author-Name: Clive Grace Author-X-Name-First: Clive Author-X-Name-Last: Grace Title: Regulation: The Modern Idiom Journal: Public Money & Management Pages: 73-75 Issue: 2 Volume: 23 Year: 2003 Month: 4 X-DOI: 10.1080/09540962.2003.10874823 File-URL: http://hdl.handle.net/10.1080/09540962.2003.10874823 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:23:y:2003:i:2:p:73-75 Template-Type: ReDIF-Article 1.0 Author-Name: Christopher D. Foster Author-X-Name-First: Christopher D. Author-X-Name-Last: Foster Title: A Civil Service Act? Journal: Public Money & Management Pages: 75-76 Issue: 2 Volume: 23 Year: 2003 Month: 4 X-DOI: 10.1080/09540962.2003.10874824 File-URL: http://hdl.handle.net/10.1080/09540962.2003.10874824 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:23:y:2003:i:2:p:75-76 Template-Type: ReDIF-Article 1.0 Author-Name: Michael Duggett Author-X-Name-First: Michael Author-X-Name-Last: Duggett Title: Is a Civil Service Law a Good Idea? Journal: Public Money & Management Pages: 76-78 Issue: 2 Volume: 23 Year: 2003 Month: 4 X-DOI: 10.1080/09540962.2003.10874825 File-URL: http://hdl.handle.net/10.1080/09540962.2003.10874825 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:23:y:2003:i:2:p:76-78 Template-Type: ReDIF-Article 1.0 Author-Name: Rosemary Deem Author-X-Name-First: Rosemary Author-X-Name-Last: Deem Title: A Future for Higher Education? Journal: Public Money & Management Pages: 78-79 Issue: 2 Volume: 23 Year: 2003 Month: 4 X-DOI: 10.1080/09540962.2003.10874826 File-URL: http://hdl.handle.net/10.1080/09540962.2003.10874826 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:23:y:2003:i:2:p:78-79 Template-Type: ReDIF-Article 1.0 Author-Name: Gren Folwell Author-X-Name-First: Gren Author-X-Name-Last: Folwell Title: Response to Credit Unions in Britain Journal: Public Money & Management Pages: 80-80 Issue: 2 Volume: 23 Year: 2003 Month: 4 X-DOI: 10.1080/09540962.2003.10874827 File-URL: http://hdl.handle.net/10.1080/09540962.2003.10874827 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:23:y:2003:i:2:p:80-80 Template-Type: ReDIF-Article 1.0 Author-Name: Neil Kinnock Author-X-Name-First: Neil Author-X-Name-Last: Kinnock Title: Confused Expectations: A Reply Journal: Public Money & Management Pages: 80-82 Issue: 2 Volume: 23 Year: 2003 Month: 4 X-DOI: 10.1080/09540962.2003.10874828 File-URL: http://hdl.handle.net/10.1080/09540962.2003.10874828 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:23:y:2003:i:2:p:80-82 Template-Type: ReDIF-Article 1.0 Author-Name: Roger Levy Author-X-Name-First: Roger Author-X-Name-Last: Levy Title: Confused Expectations: Decentralizing the Management of EU Programmes Abstract: The management of European Union (EU) spending programmes has been the focus of sustained academic and practitioner criticism for many years. One of the fundamental problems has been with the centralist model of control prevalent within the European Commission's (EC) structures. With the demise of the Santer Commission in 1999, the impetus for change was given a fresh urgency through reports from the Committee of Independent Experts and the EC's 2000 reform White Paper. This article explores the nature and content of the reform agenda, focusing on its decentralizing consequences. Journal: Public Money & Management Pages: 83-92 Issue: 2 Volume: 23 Year: 2003 Month: 4 X-DOI: 10.1080/09540962.2003.10874829 File-URL: http://hdl.handle.net/10.1080/09540962.2003.10874829 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:23:y:2003:i:2:p:83-92 Template-Type: ReDIF-Article 1.0 Author-Name: Richard M. Walker Author-X-Name-First: Richard M. Author-X-Name-Last: Walker Title: Evidence on the Management of Public Services Innovation Abstract: Innovation is a central part of the UK Government's programme to improve public services. However, there is little evidence on how innovation is managed in public service organizations. Drawing upon theories of the management of innovation and longitudinal case studies, this article demonstrates the iterative and complex ways in which innovations unfold. Issues of particular importance in the management of innovation include the role of teams and teamwork, projects, pilots and experiments, and various forms of project management. Journal: Public Money & Management Pages: 93-102 Issue: 2 Volume: 23 Year: 2003 Month: 4 X-DOI: 10.1080/09540962.2003.10874830 File-URL: http://hdl.handle.net/10.1080/09540962.2003.10874830 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:23:y:2003:i:2:p:93-102 Template-Type: ReDIF-Article 1.0 Author-Name: Andrew Hutchings Author-X-Name-First: Andrew Author-X-Name-Last: Hutchings Author-Name: Pauline Allen Author-X-Name-First: Pauline Author-X-Name-Last: Allen Author-Name: Naomi Fulop Author-X-Name-First: Naomi Author-X-Name-Last: Fulop Author-Name: Annette King Author-X-Name-First: Annette Author-X-Name-Last: King Author-Name: Gerasimos Protopsaltis Author-X-Name-First: Gerasimos Author-X-Name-Last: Protopsaltis Author-Name: Charles Normand Author-X-Name-First: Charles Author-X-Name-Last: Normand Author-Name: Rhiannon Walters Author-X-Name-First: Rhiannon Author-X-Name-Last: Walters Title: The Process and Impact of Trust Mergers in the National Health Service: A Financial Perspective Abstract: Mergers in the UK National Health Service have been justified by their perceived benefits. This article reports the findings from a study exploring the financial outcome of trust mergers. The authors found that financial deficits in constituent trusts, anticipated management cost savings and their reinvestment in services are important drivers for merger. However, savings achieved in the first two years following merger were below target and there was a lack of transparency in how savings had been reinvested. The merged trusts were able to partially address equity issues, a theme that emerged during the merger process. This article highlights important issues that need to be considered when planning mergers and reconfigurations. Journal: Public Money & Management Pages: 103-112 Issue: 2 Volume: 23 Year: 2003 Month: 4 X-DOI: 10.1080/09540962.2003.10874831 File-URL: http://hdl.handle.net/10.1080/09540962.2003.10874831 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:23:y:2003:i:2:p:103-112 Template-Type: ReDIF-Article 1.0 Author-Name: Remco J. Admiraal Author-X-Name-First: Remco J. Author-X-Name-Last: Admiraal Author-Name: G. Jan van Helden Author-X-Name-First: G. Author-X-Name-Last: Jan van Helden Title: Benchmarking in the Dutch Waste-Water Treatment Sector Abstract: The Dutch water boards have recently completed a performance measurement and evaluation project for waste-water treatment. This project was intended to strengthen the boards' accountability to their stakeholders and to identify starting points for performance improvement. The Balanced Scorecard was used as a framework to develop a broad set of performance indicators. This article describes the benchmarking project and how the Dutch water boards intend to use the results to improve performance. Finally, the Dutch project is compared with the UK's Best Value project. Journal: Public Money & Management Pages: 113-118 Issue: 2 Volume: 23 Year: 2003 Month: 4 X-DOI: 10.1080/09540962.2003.10874832 File-URL: http://hdl.handle.net/10.1080/09540962.2003.10874832 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:23:y:2003:i:2:p:113-118 Template-Type: ReDIF-Article 1.0 Author-Name: Donal G. McKillop Author-X-Name-First: Donal G. Author-X-Name-Last: McKillop Author-Name: John O. S. Wilson Author-X-Name-First: John O. S. Author-X-Name-Last: Wilson Title: Credit Unions in Britain: A Time for Change Abstract: As member-owned, not-for-profit financial institutions, credit unions are an important instrument of public policy, particularly in pushing forward measures to tackle financial and social exclusion. Historically, the credit union movement in Great Britain has been hampered by a number of factors, including a lack of leadership, a cohesive identity and regulatory impediments. Recent legislative review and change has provided credit unions with the opportunity to grow and extend the scale and scope of services they can offer to their members. However, policy-makers should be aware that funding initiatives to support credit union development might undermine their self-help cornerstone and weaken the future development of the movement. Journal: Public Money & Management Pages: 119-124 Issue: 2 Volume: 23 Year: 2003 Month: 4 X-DOI: 10.1080/09540962.2003.10874833 File-URL: http://hdl.handle.net/10.1080/09540962.2003.10874833 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:23:y:2003:i:2:p:119-124 Template-Type: ReDIF-Article 1.0 Author-Name: Tony Cutler Author-X-Name-First: Tony Author-X-Name-Last: Cutler Author-Name: Barbara Waine Author-X-Name-First: Barbara Author-X-Name-Last: Waine Title: Advancing Public Accountability? The Social Services 'Star' Ratings Abstract: An important development in the UK public sector is the rating and classification of service providers. The authors examine a significant exercise of this kind: the 'star' ratings awarded to local authority social services departments in England. The article explains why it is difficult to accept the Government's claim that these star ratings provide a significant advance in public accountability. Journal: Public Money & Management Pages: 125-128 Issue: 2 Volume: 23 Year: 2003 Month: 4 X-DOI: 10.1080/09540962.2003.10874834 File-URL: http://hdl.handle.net/10.1080/09540962.2003.10874834 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:23:y:2003:i:2:p:125-128 Template-Type: ReDIF-Article 1.0 Author-Name: Alison Wolf Author-X-Name-First: Alison Author-X-Name-Last: Wolf Title: Funding the UK's Universities Journal: Public Money & Management Pages: 131-132 Issue: 3 Volume: 23 Year: 2003 Month: 7 X-DOI: 10.1111/1467-9302.00357 File-URL: http://hdl.handle.net/10.1111/1467-9302.00357 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:23:y:2003:i:3:p:131-132 Template-Type: ReDIF-Article 1.0 Author-Name: Diana Warwick Author-X-Name-First: Diana Author-X-Name-Last: Warwick Title: Half Way There? Journal: Public Money & Management Pages: 132-133 Issue: 3 Volume: 23 Year: 2003 Month: 7 X-DOI: 10.1111/1467-9302.00358 File-URL: http://hdl.handle.net/10.1111/1467-9302.00358 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:23:y:2003:i:3:p:132-133 Template-Type: ReDIF-Article 1.0 Author-Name: Christopher Pollitt Author-X-Name-First: Christopher Author-X-Name-Last: Pollitt Title: The Bayesian Approach to Policy Decisions Journal: Public Money & Management Pages: 133-134 Issue: 3 Volume: 23 Year: 2003 Month: 7 X-DOI: 10.1111/1467-9302.00359 File-URL: http://hdl.handle.net/10.1111/1467-9302.00359 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:23:y:2003:i:3:p:133-134 Template-Type: ReDIF-Article 1.0 Author-Name: Jane Broadbent Author-X-Name-First: Jane Author-X-Name-Last: Broadbent Author-Name: Andrew Gray Author-X-Name-First: Andrew Author-X-Name-Last: Gray Author-Name: Peter M. Jackson Author-X-Name-First: Peter M. Author-X-Name-Last: Jackson Title: Public-Private Partnerships: Editorial Journal: Public Money & Management Pages: 135-136 Issue: 3 Volume: 23 Year: 2003 Month: 7 X-DOI: 10.1111/1467-9302.00360 File-URL: http://hdl.handle.net/10.1111/1467-9302.00360 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:23:y:2003:i:3:p:135-136 Template-Type: ReDIF-Article 1.0 Author-Name: Erik-Hans Klijn Author-X-Name-First: Erik-Hans Author-X-Name-Last: Klijn Author-Name: Geert R. Teisman Author-X-Name-First: Geert R. Author-X-Name-Last: Teisman Title: Institutional and Strategic Barriers to Public—Private Partnership: An Analysis of Dutch Cases Abstract: <title/> Public—Private Partnerships (PPPs) are becoming popular in Europe, but does the reality match the idea of co-operating actors who achieve added value together and share risks? An analysis of three PPPs in the Netherlands suggests that, in practice, PPPs are less ideal than the idea. Partners have difficulty with joint decision-making and organization and tend to revert to traditional forms—by contracting out and by separating responsibilities. Journal: Public Money & Management Pages: 137-146 Issue: 3 Volume: 23 Year: 2003 Month: 7 X-DOI: 10.1111/1467-9302.00361 File-URL: http://hdl.handle.net/10.1111/1467-9302.00361 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:23:y:2003:i:3:p:137-146 Template-Type: ReDIF-Article 1.0 Author-Name: Carole Johnson Author-X-Name-First: Carole Author-X-Name-Last: Johnson Author-Name: Stephen P. Osborne Author-X-Name-First: Stephen P. Author-X-Name-Last: Osborne Title: Local Strategic Partnerships, Neighbourhood Renewal, and the Limits to Co-governance Abstract: <title/> This article analyses the Government's approach to using Local Strategic Partnerships in Neighbourhood Renewal. The Government claims to have established a policy framework that combines co-ordination and co-governance. However, it appears that there is an unbalanced approach to supporting these two aspects. Co-ordination is supported strongly through funding, target setting and the accreditation process, while co-governance has only weak funding and accreditation processes to ensure its success. The authors conclude that the Government is keen to keep control over the levers of regeneration and is therefore more than slightly ambiguous over its espoused aim of encouraging co-governance. Journal: Public Money & Management Pages: 147-154 Issue: 3 Volume: 23 Year: 2003 Month: 7 X-DOI: 10.1111/1467-9302.00362 File-URL: http://hdl.handle.net/10.1111/1467-9302.00362 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:23:y:2003:i:3:p:147-154 Template-Type: ReDIF-Article 1.0 Author-Name: Xiaomei Deng Author-X-Name-First: Xiaomei Author-X-Name-Last: Deng Author-Name: Qian Tian Author-X-Name-First: Qian Author-X-Name-Last: Tian Author-Name: Shizhao Ding Author-X-Name-First: Shizhao Author-X-Name-Last: Ding Author-Name: Bob Boase Author-X-Name-First: Bob Author-X-Name-Last: Boase Title: Transparency in the Procurement of Public Works Abstract: <title/> The construction contract bonding system is used worldwide to protect the owner of a project against the risk of non-performance by the contractor. There is a close relationship between the construction contract bonding system and transparency in public works, which policy-makers and officials need to be more aware of. There are mainly three systems in use, which the authors have analysed in depth. Each of the three models has a different influence on transparency in public works: the ‘high penalty conditional model’ is considered the most functional model in improving transparency, the ‘low penalty unconditional model’ does not contribute very much to improving transparency, while the ‘substitute contractor model’ can lead to greater opportunities for corruption on the contractor's side. Journal: Public Money & Management Pages: 155-162 Issue: 3 Volume: 23 Year: 2003 Month: 7 X-DOI: 10.1111/1467-9302.00363 File-URL: http://hdl.handle.net/10.1111/1467-9302.00363 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:23:y:2003:i:3:p:155-162 Template-Type: ReDIF-Article 1.0 Author-Name: Eoin Reeves Author-X-Name-First: Eoin Author-X-Name-Last: Reeves Title: Public—Private Partnerships in Ireland: Policy and Practice Abstract: <title/> Ireland's National Development Plan 2000--2006 includes a significant programme of public—private partnerships (PPPs). The Irish Government's policy on PPPs has been shaped to ensure that capital investments under PPP are not included when calculating key fiscal aggregates. This article traces the origins of Ireland's PPP programme and outlines the extent of PPP activity to date. It details how the PPP programme has failed to make an impact in terms of addressing Ireland's infrastructure deficit and examines three particular cases where the PPP model has been applied. Journal: Public Money & Management Pages: 163-170 Issue: 3 Volume: 23 Year: 2003 Month: 7 X-DOI: 10.1111/1467-9302.00364 File-URL: http://hdl.handle.net/10.1111/1467-9302.00364 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:23:y:2003:i:3:p:163-170 Template-Type: ReDIF-Article 1.0 Author-Name: Moira Fischbacher Author-X-Name-First: Moira Author-X-Name-Last: Fischbacher Author-Name: P. B. Beaumont Author-X-Name-First: P. B. Author-X-Name-Last: Beaumont Title: PFI, Public—Private Partnerships and the Neglected Importance of Process: Stakeholders and the Employment Dimension Abstract: <title/> The prominence of Private Finance Initiative (PFI) and Public—Private Partnership (PPP) policy and practice is growing as a mechanism for improving resources available to, and value for money throughout, UK public services. This interest has not been accompanied by an appropriate level of academic scrutiny, nor by depth of insight into the impact of the PFI/PPP process upon public sector organizations. The authors draw on the experience of a National Health Service PFI project to examine key aspects of the PFI process, in particular, structural characteristics affecting design and implementation of PFI projects, financial and other organizational costs, and the nature of stakeholder involvement and the wider employment dimension. The article concludes by reflecting on implications for PFI/PPP policy, management and research. Journal: Public Money & Management Pages: 171-176 Issue: 3 Volume: 23 Year: 2003 Month: 7 X-DOI: 10.1111/1467-9302.00365 File-URL: http://hdl.handle.net/10.1111/1467-9302.00365 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:23:y:2003:i:3:p:171-176 Template-Type: ReDIF-Article 1.0 Author-Name: Suzana Grubnic Author-X-Name-First: Suzana Author-X-Name-Last: Grubnic Author-Name: Ron Hodges Author-X-Name-First: Ron Author-X-Name-Last: Hodges Title: Information, Trust and the Private Finance Initiative in Social Housing Abstract: <title/> This article considers the role of information and trust in Private Finance Initiative (PFI) ‘Pathfinder’ schemes in the social housing sector in England. It uses the work of Tomkins (2001) and a series of interviews with local authority PFI project managers to provide a critique of the structure of the pathfinder process. The authors conclude that the pathfinder process cannot provide information about willingness to trust and they suggest that this may be one of the reasons for the delay in the contractual signing of the first wave of these schemes. Journal: Public Money & Management Pages: 177-184 Issue: 3 Volume: 23 Year: 2003 Month: 7 X-DOI: 10.1111/1467-9302.00366 File-URL: http://hdl.handle.net/10.1111/1467-9302.00366 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:23:y:2003:i:3:p:177-184 Template-Type: ReDIF-Article 1.0 Author-Name: Jean Shaoul Author-X-Name-First: Jean Author-X-Name-Last: Shaoul Title: A Financial Analysis of the National Air Traffic Services PPP Abstract: <title/> The collapse of the National Air Traffic Services (NATS) Public—Private Partnership (PPP) raises questions about the rationale, appraisal and risks of the Government's partnerships policy in the context of essential services that cannot be allowed to fail. This article shows that the NATS PPP was not affordable, even without the unprecedented downturn in travel after September 11th 2001. The PPP exacerbated rather than resolved NATS' financial problems. The author concludes by questioning the rigour and appropriateness of the Government's appraisal processes. Journal: Public Money & Management Pages: 185-194 Issue: 3 Volume: 23 Year: 2003 Month: 7 X-DOI: 10.1111/1467-9302.00367 File-URL: http://hdl.handle.net/10.1111/1467-9302.00367 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:23:y:2003:i:3:p:185-194 Template-Type: ReDIF-Article 1.0 Author-Name: Darinka Asenova Author-X-Name-First: Darinka Author-X-Name-Last: Asenova Author-Name: Matthias Beck Author-X-Name-First: Matthias Author-X-Name-Last: Beck Title: The UK Financial Sector and Risk Management in PFI Projects: A Survey Abstract: <title/> In PFI transactions the private companies which take on the obligation to build and manage a facility usually provide only a small fraction of the project's capital requirements. Most of the capital is borrowed from banks and other financial institutions. This poses challenges to financial services providers which often have to retain untypical residual project risks. This article describes the types of risks faced by financial services providers and the strategies they use to cope with these risks. Given the often politically-sensitive nature of PFI projects, the authors suggest that financial institutions should investigate a broader set of parameters than they do at present, which relate directly to the political economy of PFI projects. Journal: Public Money & Management Pages: 195-202 Issue: 3 Volume: 23 Year: 2003 Month: 7 X-DOI: 10.1111/1467-9302.00368 File-URL: http://hdl.handle.net/10.1111/1467-9302.00368 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:23:y:2003:i:3:p:195-202 Template-Type: ReDIF-Article 1.0 Author-Name: Richard J. Lilford Author-X-Name-First: Richard J. Author-X-Name-Last: Lilford Author-Name: David Braunholtz Author-X-Name-First: David Author-X-Name-Last: Braunholtz Title: Reconciling the Quantitative and Qualitative Traditions—The Bayesian Approach Abstract: <title/> Qualitative research is often ‘hypothesis generating’ and so determines the agenda for quantitative research, as well as often helping to provide tools (for example instruments for measuring outcomes). The results of qualitative research can also influence decisions directly. This article explains how the results of qualitative research can be taken into account when making policy decisions. The authors argue that this should be done explicitly: the decision-maker should ‘convert’ the qualitative data into a quantitative ‘prior’ belief about the true value of the key parameter(s) on which the decision turns and then use Bayes' law to combine the ‘prior’ with (any) comparative quantitative results to produce a ‘posterior’ quantitative belief about the key parameter. This produces transparency—it allows proper assessment of the impact of qualitative data on the analysis and assumptions behind this impact. Journal: Public Money & Management Pages: 203-208 Issue: 3 Volume: 23 Year: 2003 Month: 7 X-DOI: 10.1111/1467-9302.00369 File-URL: http://hdl.handle.net/10.1111/1467-9302.00369 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:23:y:2003:i:3:p:203-208 Template-Type: ReDIF-Article 1.0 Author-Name: Andrew Gray Author-X-Name-First: Andrew Author-X-Name-Last: Gray Title: Editorial: More Public Money & Management Journal: Public Money & Management Pages: 210-210 Issue: 4 Volume: 23 Year: 2003 Month: 10 X-DOI: 10.1111/1467-9302.00370 File-URL: http://hdl.handle.net/10.1111/1467-9302.00370 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:23:y:2003:i:4:p:210-210 Template-Type: ReDIF-Article 1.0 Author-Name: David Hunter Author-X-Name-First: David Author-X-Name-Last: Hunter Title: Foundation Hospitals: Back to the Future Journal: Public Money & Management Pages: 211-213 Issue: 4 Volume: 23 Year: 2003 Month: 10 X-DOI: 10.1111/1467-9302.00371 File-URL: http://hdl.handle.net/10.1111/1467-9302.00371 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:23:y:2003:i:4:p:211-213 Template-Type: ReDIF-Article 1.0 Author-Name: Brendan Barber Author-X-Name-First: Brendan Author-X-Name-Last: Barber Title: Trade Unions and Public Sector Pay Journal: Public Money & Management Pages: 213-214 Issue: 4 Volume: 23 Year: 2003 Month: 10 X-DOI: 10.1111/1467-9302.00372 File-URL: http://hdl.handle.net/10.1111/1467-9302.00372 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:23:y:2003:i:4:p:213-214 Template-Type: ReDIF-Article 1.0 Author-Name: Andy Gilchrist Author-X-Name-First: Andy Author-X-Name-Last: Gilchrist Title: Reforming the Fire Service Journal: Public Money & Management Pages: 214-215 Issue: 4 Volume: 23 Year: 2003 Month: 10 X-DOI: 10.1111/1467-9302.00373 File-URL: http://hdl.handle.net/10.1111/1467-9302.00373 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:23:y:2003:i:4:p:214-215 Template-Type: ReDIF-Article 1.0 Author-Name: Fiona M. Wilson Author-X-Name-First: Fiona M. Author-X-Name-Last: Wilson Title: Equal Pay and the Public Sector Journal: Public Money & Management Pages: 216-218 Issue: 4 Volume: 23 Year: 2003 Month: 10 X-DOI: 10.1111/1467-9302.00374 File-URL: http://hdl.handle.net/10.1111/1467-9302.00374 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:23:y:2003:i:4:p:216-218 Template-Type: ReDIF-Article 1.0 Author-Name: Graeme Currie Author-X-Name-First: Graeme Author-X-Name-Last: Currie Author-Name: Nicholas Bacon Author-X-Name-First: Nicholas Author-X-Name-Last: Bacon Author-Name: Kim Hoque Author-X-Name-First: Kim Author-X-Name-Last: Hoque Title: Pay in the Public Sector: Editorial Journal: Public Money & Management Pages: 219-222 Issue: 4 Volume: 23 Year: 2003 Month: 10 X-DOI: 10.1111/1467-9302.00375 File-URL: http://hdl.handle.net/10.1111/1467-9302.00375 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:23:y:2003:i:4:p:219-222 Template-Type: ReDIF-Article 1.0 Author-Name: Peter M. Hamilton Author-X-Name-First: Peter M. Author-X-Name-Last: Hamilton Author-Name: Tom Redman Author-X-Name-First: Tom Author-X-Name-Last: Redman Title: The Rhetoric of Modernization and the Labour Government's Pay Agenda Abstract: <title/> The modernization agenda is central to New Labour's desire to improve public services and reforming public sector pay is argued to be a fundamental requirement to delivering such improvement. This article argues that both the modernization agenda and pay reform have a rhetorical function. The authors analyse some short extracts of text from the NHS Agenda for Change on pay reform and show that much of the text requires unstated assumptions and premises to be added by the reader to render the arguments of the text to be fully coherent. Reaction to these unstated aspects of the Government's rhetoric are central to whether modernization is approved of or not. Journal: Public Money & Management Pages: 223-228 Issue: 4 Volume: 23 Year: 2003 Month: 10 X-DOI: 10.1111/1467-9302.00376 File-URL: http://hdl.handle.net/10.1111/1467-9302.00376 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:23:y:2003:i:4:p:223-228 Template-Type: ReDIF-Article 1.0 Author-Name: Mike Horsman Author-X-Name-First: Mike Author-X-Name-Last: Horsman Title: Continuity and Change: Public Sector Pay Review Bodies, 1992--2003 Abstract: <title/> The recommendations of the public sector Pay Review Bodies, covering 1.5 million public servants and a paybill in excess of £50 billion, has had growing economic and political importance from 1992. This article examines the period from 1992 to February 2003 and demonstrates that the Review Bodies frequently recommended pay increases which were higher than government wanted and, recently, significantly higher than settlements across the economy. On pay reform and pay structure issues, the article explains why the Review Bodies were generally more cautious. The Pay Review Body system now looks likely to take new paths due to the 2003 Agenda for Change agreements in the NHS and the increasing workload of some Review Bodies, which is putting the traditional system under strain. Journal: Public Money & Management Pages: 229-236 Issue: 4 Volume: 23 Year: 2003 Month: 10 X-DOI: 10.1111/1467-9302.00377 File-URL: http://hdl.handle.net/10.1111/1467-9302.00377 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:23:y:2003:i:4:p:229-236 Template-Type: ReDIF-Article 1.0 Author-Name: Geoff White Author-X-Name-First: Geoff Author-X-Name-Last: White Author-Name: Alastair Hatchett Author-X-Name-First: Alastair Author-X-Name-Last: Hatchett Title: The Pay Review Bodies in Britain Under the Labour Government Abstract: <title/> The current Labour Government's public sector ‘modernization’ policy has placed new pressures on the 30-year-old Pay Review Body system. The Government is now expecting the six Review Bodies to make recommendations on pay reform and restructuring and key decisions on pay for public sector groups are being taken by Government outside of the Review Body process. Despite these problems, the Pay Review Body system still offers the main parties—the Government, employers and unions—a useful political device for handling pay determination at ‘arm's length’ in the public sector. While political expediency is the main defence for the Pay Review Bodies, the move to long-term agreements may undermine their role. Journal: Public Money & Management Pages: 237-244 Issue: 4 Volume: 23 Year: 2003 Month: 10 X-DOI: 10.1111/1467-9302.00378 File-URL: http://hdl.handle.net/10.1111/1467-9302.00378 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:23:y:2003:i:4:p:237-244 Template-Type: ReDIF-Article 1.0 Author-Name: Peter Reilly Author-X-Name-First: Peter Author-X-Name-Last: Reilly Title: New Approaches in Reward: Their Relevance to the Public Sector Abstract: <title/> This article explains the concept of ‘new’ reward (for example variable pay, market-based pay, performance-related pay and team-based pay) and why recent UK governments have encouraged it. The extent and effectiveness of new pay practices in the public sector is investigated. The author concludes that the Government should not be pushing the public services to mimic what they perceive to be private sector reward practice. Journal: Public Money & Management Pages: 245-252 Issue: 4 Volume: 23 Year: 2003 Month: 10 X-DOI: 10.1111/1467-9302.00379 File-URL: http://hdl.handle.net/10.1111/1467-9302.00379 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:23:y:2003:i:4:p:245-252 Template-Type: ReDIF-Article 1.0 Author-Name: Nigel F. B. Allington Author-X-Name-First: Nigel F. B. Author-X-Name-Last: Allington Author-Name: Philip I. Morgan Author-X-Name-First: Philip I. Author-X-Name-Last: Morgan Title: Does it Pay to Work in the Public Sector? Evidence from Three Decades of Econometric Analyses Abstract: <title/> Evidence suggests there were some large positive pay premiums in the UK public sector between the 1970s and early 1980s, but by the end of the 1990s only female public sector workers benefited from working in the public sector. The gradual erosion of other traditional benefits of working in the sector, such as greater job security and more generous pension entitlements, reinforces this conclusion. In addition to indicating where further research is required, this article presents a full taxonomy of the econometric results and addresses New Labour's renewed emphasis on regional pay (to reflect the regional cost of living) that should be of interest to practising managers concerned with recruitment, retention and motivation of public sector employees. Journal: Public Money & Management Pages: 253-262 Issue: 4 Volume: 23 Year: 2003 Month: 10 X-DOI: 10.1111/1467-9302.00380 File-URL: http://hdl.handle.net/10.1111/1467-9302.00380 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:23:y:2003:i:4:p:253-262 Template-Type: ReDIF-Article 1.0 Author-Name: Tony Bolden Author-X-Name-First: Tony Author-X-Name-Last: Bolden Author-Name: Reg Harman Author-X-Name-First: Reg Author-X-Name-Last: Harman Title: Spatial Planning and Transport in London and the South East—Can Policy Co-Ordination and Delivery be Achieved? Abstract: <title/> The railway system in London and the south east is fundamental to London in its roles as the capital of the country and as a world-class financial and business centre. This article examines the formal strategies for spatial planning and railway investment in London and the south east and shows that there is a distinct dichotomy between spatial and transport planning. The authors explain the key investments needed in the network. They call for the Government to demonstrate how land use planning and transport investment are dovetailed together and properly funded, and for the Strategic Rail Authority to act more in concert with regional and local interests. Journal: Public Money & Management Pages: 263-269 Issue: 4 Volume: 23 Year: 2003 Month: 10 X-DOI: 10.1111/1467-9302.00381 File-URL: http://hdl.handle.net/10.1111/1467-9302.00381 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:23:y:2003:i:4:p:263-269 Template-Type: ReDIF-Article 1.0 Author-Name: Andrew Gray Author-X-Name-First: Andrew Author-X-Name-Last: Gray Title: Editorial: Changes to the Editorial Team Journal: Public Money & Management Pages: 83-83 Issue: 2 Volume: 24 Year: 2004 Month: 4 X-DOI: 10.1111/j.1467-9302.2004.00396.x File-URL: http://hdl.handle.net/10.1111/j.1467-9302.2004.00396.x File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:24:y:2004:i:2:p:83-83 Template-Type: ReDIF-Article 1.0 Author-Name: Francis Terry Author-X-Name-First: Francis Author-X-Name-Last: Terry Title: Academia and Practice in Public Management Abstract: <title/> One of the reasons that this journal was launched 24 years ago was to provide a place for academics and practitioners working in public finance, management and policy-making to talk to each other. And many do. However, there remain perceptions in both communities that this process of communication is not as open and useful as it might be. Thus, practitioners may feel that some academics appear reluctant to take account of the real world of politics. Equally, some practitioners may consider that academics are remote and communicate their ideas and results in ways that are almost inaccessible to practitioners. The reasons for such divergent views are of interest. The extent to which it is possible and, indeed, desirable to bridge this divide is worthy of consideration. Clearly the very existence of this journal with the aim of providing a forum for academics and practitioners is evidence of the view of the editorial team that it is important we talk to each other. Nevertheless our belief should not stop us debating this important issue in more depth. Therefore the journal welcomes viewpoints from people from both communities. If the various views are aired and debated, perhaps some solutions will emerge. To start this discussion and to encourage a lively interchange we invited past Editor, Francis Terry, to think about the assertion that research in the natural sciences seems to have a noticeable impact on our lives but that it is hard to recall any major impacts from university-based research in the social sciences. Journal: Public Money & Management Pages: 83-84 Issue: 2 Volume: 24 Year: 2004 Month: 4 X-DOI: 10.1111/j.1467-9302.2004.00397.x File-URL: http://hdl.handle.net/10.1111/j.1467-9302.2004.00397.x File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:24:y:2004:i:2:p:83-84 Template-Type: ReDIF-Article 1.0 Author-Name: Robert Picciotto Author-X-Name-First: Robert Author-X-Name-Last: Picciotto Title: Evaluation and Accounting Standards Journal: Public Money & Management Pages: 84-86 Issue: 2 Volume: 24 Year: 2004 Month: 4 X-DOI: 10.1111/j.1467-9302.2004.00398.x File-URL: http://hdl.handle.net/10.1111/j.1467-9302.2004.00398.x File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:24:y:2004:i:2:p:84-86 Template-Type: ReDIF-Article 1.0 Author-Name: Andrew Gray Author-X-Name-First: Andrew Author-X-Name-Last: Gray Author-Name: Jane Broadbent Author-X-Name-First: Jane Author-X-Name-Last: Broadbent Title: Editorial Journal: Public Money & Management Pages: 131-132 Issue: 3 Volume: 24 Year: 2004 Month: 6 X-DOI: 10.1111/j.1467-9302.2004.00406.x File-URL: http://hdl.handle.net/10.1111/j.1467-9302.2004.00406.x File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:24:y:2004:i:3:p:131-132 Template-Type: ReDIF-Article 1.0 Author-Name: Essex Sue Author-X-Name-First: Essex Author-X-Name-Last: Sue Title: Local Authority Finance and Accounting in Wales Journal: Public Money & Management Pages: 132-134 Issue: 3 Volume: 24 Year: 2004 Month: 6 X-DOI: 10.1111/j.1467-9302.2004.00407.x File-URL: http://hdl.handle.net/10.1111/j.1467-9302.2004.00407.x File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:24:y:2004:i:3:p:132-134 Template-Type: ReDIF-Article 1.0 Author-Name: Albert Ratcliffe Author-X-Name-First: Albert Author-X-Name-Last: Ratcliffe Title: The Real Benefit of the PFI? Journal: Public Money & Management Pages: 134-135 Issue: 3 Volume: 24 Year: 2004 Month: 6 X-DOI: 10.1111/j.1467-9302.2004.00408.x File-URL: http://hdl.handle.net/10.1111/j.1467-9302.2004.00408.x File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:24:y:2004:i:3:p:134-135 Template-Type: ReDIF-Article 1.0 Author-Name: John Hopwood Author-X-Name-First: John Author-X-Name-Last: Hopwood Title: Local Authority Investments Journal: Public Money & Management Pages: 135-136 Issue: 3 Volume: 24 Year: 2004 Month: 6 X-DOI: 10.1111/j.1467-9302.2004.00409.x File-URL: http://hdl.handle.net/10.1111/j.1467-9302.2004.00409.x File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:24:y:2004:i:3:p:135-136 Template-Type: ReDIF-Article 1.0 Author-Name: Arthur Midwinter Author-X-Name-First: Arthur Author-X-Name-Last: Midwinter Title: Financing Devolution in Practice: The Barnett Formula and the Scottish Budget, 1999-2003 Abstract: <title/> This article examines the impact of the Barnett formula on the Scottish public finances since devolution. Forecasts of a spending squeeze and budgetary constraint have not materialized and Scotland's share of the UK budget has remained stable. The real budgetary problem for the Scottish Parliament has been managing spending growth not squeeze. While there are calls to replace Barnett, its benefits in terms of providing budgetary stability and the flexibility to deal with specific funding problems are significant and Barnett is well suited to the incremental approach through which the British public finances are managed. Journal: Public Money & Management Pages: 137-144 Issue: 3 Volume: 24 Year: 2004 Month: 6 X-DOI: 10.1111/j.1467-9302.2004.00410.x File-URL: http://hdl.handle.net/10.1111/j.1467-9302.2004.00410.x File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:24:y:2004:i:3:p:137-144 Template-Type: ReDIF-Article 1.0 Author-Name: Mahmoud Ezzamel Author-X-Name-First: Mahmoud Author-X-Name-Last: Ezzamel Author-Name: Noel S. Hyndman Author-X-Name-First: Noel S. Author-X-Name-Last: Hyndman Author-Name: Åge Johnsen Author-X-Name-First: Åge Author-X-Name-Last: Johnsen Author-Name: Irvine Lapsley Author-X-Name-First: Irvine Author-X-Name-Last: Lapsley Author-Name: June Pallot Author-X-Name-First: June Author-X-Name-Last: Pallot Title: Has Devolution Increased Democratic Accountability? Abstract: <title/> This article examines the impact of devolution, the New Public Management and public management culture on accounting for democratic accountability in the first term of the devolved national assemblies and parliament in the UK. Although there is more openness, transparency, consultation and scrutiny with regard to budgets, accounts and performance as a result of devolution, there is extensive information overload. Thus, many politicians are highly dependent on the parliamentary division of labour and are reliant on experts and advisors functioning as buffers and filters of accounting information. Journal: Public Money & Management Pages: 145-152 Issue: 3 Volume: 24 Year: 2004 Month: 6 X-DOI: 10.1111/j.1467-9302.2004.00411.x File-URL: http://hdl.handle.net/10.1111/j.1467-9302.2004.00411.x File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:24:y:2004:i:3:p:145-152 Template-Type: ReDIF-Article 1.0 Author-Name: Ron Hodges Author-X-Name-First: Ron Author-X-Name-Last: Hodges Author-Name: Howard Mellett Author-X-Name-First: Howard Author-X-Name-Last: Mellett Title: Reporting PFI in Annual Accounts: A User's Perspective Abstract: <title/> Deciding how to account for public sector financing provided under Private Finance Initiative (PFI) contracts has engendered considerable debate which revolves around whether they should be 'on balance sheet' or 'off balance sheet'. The Accounting Standards Board (ASB) provides the underpinning in FRS 5, interpreted through an ASB Application Note 'Private Finance Initiative and Similar Contracts' and the Treasury Technical Note 'How to Account for PFI Transactions'. This article illustrates the impact of the alternative accountings. It provides an analysis of the annual accounts of two NHS trusts whose assets are financed through PFI contracts, but which use different accounting approaches. There are considerable difficulties for the user of the accounts when attempting to interpret the comparative financial results of the two trusts in the light of these reporting differences and the financing of public services is less than adequately reflected in these resource accounting based financial statements. Journal: Public Money & Management Pages: 153-158 Issue: 3 Volume: 24 Year: 2004 Month: 6 X-DOI: 10.1111/j.1467-9302.2004.00412.x File-URL: http://hdl.handle.net/10.1111/j.1467-9302.2004.00412.x File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:24:y:2004:i:3:p:153-158 Template-Type: ReDIF-Article 1.0 Author-Name: Stephen Bailey Author-X-Name-First: Stephen Author-X-Name-Last: Bailey Author-Name: Lisa Fingland Author-X-Name-First: Lisa Author-X-Name-Last: Fingland Title: Financing Higher NHS Spending from Increased National Insurance Abstract: <title/> This article uses international comparisons to demonstrate the UK's relatively low spending on health care services and considers why extra money is being raised from National Insurance Contributions rather than from other sources of tax revenue. It outlines various options for measuring the UK-EU health spending gap and finds that they yield substantively different estimates of the size of the spending gap to be filled. It explains why closure of that gap may be aided by enlargement of the EU. It concludes that closure of the spending gap may be as much or more the result of accident than of design. Journal: Public Money & Management Pages: 159-166 Issue: 3 Volume: 24 Year: 2004 Month: 6 X-DOI: 10.1111/j.1467-9302.2004.00413.x File-URL: http://hdl.handle.net/10.1111/j.1467-9302.2004.00413.x File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:24:y:2004:i:3:p:159-166 Template-Type: ReDIF-Article 1.0 Author-Name: David Pickernell Author-X-Name-First: David Author-X-Name-Last: Pickernell Author-Name: Kerry Brown Author-X-Name-First: Kerry Author-X-Name-Last: Brown Author-Name: Andrew Worthington Author-X-Name-First: Andrew Author-X-Name-Last: Worthington Author-Name: Mary Crawford Author-X-Name-First: Mary Author-X-Name-Last: Crawford Title: Gambling as a Base for Hypothecated Taxation: The UK's National Lottery and Electronic Gaming Machines in Australia Abstract: <title/> Gambling is now a large revenue source for many governments due to its ease of implementation, popular appeal and the high real tax rate it can bear (up to 40%). It is often promoted by spending on 'good causes' designated as 'additional' to existing government activity. This article examines the UK's National Lottery and Electronic Gaming Machines (EGMs) in Queensland, Australia and shows that, in both cases, gambling taxes are often diverted into education, health and social and economic development and therefore potentially substitute for taxation raised elsewhere in the economy. In addition, there is evidence that gambling's taxation implications (against income) are doubly regressive, taking disproportionately from lower income groups and giving to those better off. Journal: Public Money & Management Pages: 167-174 Issue: 3 Volume: 24 Year: 2004 Month: 6 X-DOI: 10.1111/j.1467-9302.2004.00414.x File-URL: http://hdl.handle.net/10.1111/j.1467-9302.2004.00414.x File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:24:y:2004:i:3:p:167-174 Template-Type: ReDIF-Article 1.0 Author-Name: Peter Armstrong Author-X-Name-First: Peter Author-X-Name-Last: Armstrong Author-Name: Peter Fletcher Author-X-Name-First: Peter Author-X-Name-Last: Fletcher Title: Securitization in Public Sector Finance Abstract: <title/> Already commonplace in the private sector, the securitization of future income streams is now being promoted in the public sector as a means of accessing investment capital. This article reports on a British university's securitization of 30 years' future rents on its student accommodation. Although the securitization made it possible to refurbish the residences, it has turned out to be costly in other respects. The authors conclude that investment returns in the public sector will rarely be sufficient to cover the finance costs of securitization; that the loss of the securitized income in labour-intensive public services is virtually certain to cost jobs; and that the accounting treatment of securitization needs to incorporate a realistic calculation of the movements in effective debt. Finally the article recommends that the value for money of any proposed public sector securitization should be independently checked by comparing its total cost of capital with the returns on its proposed uses. Journal: Public Money & Management Pages: 175-182 Issue: 3 Volume: 24 Year: 2004 Month: 6 X-DOI: 10.1111/j.1467-9302.2004.00415.x File-URL: http://hdl.handle.net/10.1111/j.1467-9302.2004.00415.x File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:24:y:2004:i:3:p:175-182 Template-Type: ReDIF-Article 1.0 Author-Name: Pat Crawford Author-X-Name-First: Pat Author-X-Name-Last: Crawford Title: Reply to Armstrong and Fletcher Journal: Public Money & Management Pages: 183-183 Issue: 3 Volume: 24 Year: 2004 Month: 6 X-DOI: 10.1111/j.1467-9302.2004.00416.x File-URL: http://hdl.handle.net/10.1111/j.1467-9302.2004.00416.x File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:24:y:2004:i:3:p:183-183 Template-Type: ReDIF-Article 1.0 Author-Name: Douglas D. Pinnock Author-X-Name-First: Douglas D. Author-X-Name-Last: Pinnock Title: Structured Finance for Universities Journal: Public Money & Management Pages: 183-184 Issue: 3 Volume: 24 Year: 2004 Month: 6 X-DOI: 10.1111/j.1467-9302.2004.00417.x File-URL: http://hdl.handle.net/10.1111/j.1467-9302.2004.00417.x File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:24:y:2004:i:3:p:183-184 Template-Type: ReDIF-Article 1.0 Author-Name: Sue Beauchamp Author-X-Name-First: Sue Author-X-Name-Last: Beauchamp Author-Name: Carole Hicks Author-X-Name-First: Carole Author-X-Name-Last: Hicks Title: Financial Management and Effectiveness in Public Service Organizations: The CIPFA FM Model Abstract: <title/> Improving services in the public sector is not just about front-line delivery—effective governance and financial management are key drivers for public bodies on the improvement path. Regulatory frameworks are putting these elements in the spotlight as they seek to track additional investment and its impact on services. No longer just about accounting for the money and demonstrating stewardship, financial management in the public services is about giving the right decision support and enabling the right choices. Modern public bodies need to make sure they are financially literate throughout their operations to meet their organizational goals effectively. Self-assessment and improvement planning can work for financial management and a framework developed by public finance professionals in the UK's public sector is described in this article. The article draws upon the CIPFA FM Model that is to be launched in Summer 2004. Journal: Public Money & Management Pages: 185-191 Issue: 3 Volume: 24 Year: 2004 Month: 6 X-DOI: 10.1111/j.1467-9302.2004.00418.x File-URL: http://hdl.handle.net/10.1111/j.1467-9302.2004.00418.x File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:24:y:2004:i:3:p:185-191 Template-Type: ReDIF-Article 1.0 Author-Name: Edward Peck Author-X-Name-First: Edward Author-X-Name-Last: Peck Title: Governance, Partnerships and Performance Journal: Public Money & Management Pages: 195-196 Issue: 4 Volume: 24 Year: 2004 Month: 8 X-DOI: 10.1111/j.1467-9302.2004.00419.x File-URL: http://hdl.handle.net/10.1111/j.1467-9302.2004.00419.x File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:24:y:2004:i:4:p:195-196 Template-Type: ReDIF-Article 1.0 Author-Name: Chris Cornforth Author-X-Name-First: Chris Author-X-Name-Last: Cornforth Author-Name: Rob Paton Author-X-Name-First: Rob Author-X-Name-Last: Paton Title: Editorial Journal: Public Money & Management Pages: 197-199 Issue: 4 Volume: 24 Year: 2004 Month: 8 X-DOI: 10.1111/j.1467-9302.2004.00420.x File-URL: http://hdl.handle.net/10.1111/j.1467-9302.2004.00420.x File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:24:y:2004:i:4:p:197-199 Template-Type: ReDIF-Article 1.0 Author-Name: Kieran Walshe Author-X-Name-First: Kieran Author-X-Name-Last: Walshe Author-Name: Gill Harvey Author-X-Name-First: Gill Author-X-Name-Last: Harvey Author-Name: Paula Hyde Author-X-Name-First: Paula Author-X-Name-Last: Hyde Author-Name: Naresh Pandit Author-X-Name-First: Naresh Author-X-Name-Last: Pandit Title: Organizational Failure and Turnaround: Lessons for Public Services from the For-Profit Sector Abstract: <title/> As the performance of public services is increasingly scrutinized, it is now commonplace for some schools, hospitals, local authorities and other public organizations to be deemed ‘failing’ and for attempts to be made at creating a turnaround in their performance. This article explores the literature on failure and turnaround in for-profit organizations, presents a number of models or frameworks for describing and categorizing failure and turnaround, and examines the relevance and transferability of theoretical and empirical studies in the for-profit sector to the emerging field of failure and turnaround in public services. Journal: Public Money & Management Pages: 201-208 Issue: 4 Volume: 24 Year: 2004 Month: 8 X-DOI: 10.1111/j.1467-9302.2004.00421.x File-URL: http://hdl.handle.net/10.1111/j.1467-9302.2004.00421.x File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:24:y:2004:i:4:p:201-208 Template-Type: ReDIF-Article 1.0 Author-Name: Rob Paton Author-X-Name-First: Rob Author-X-Name-Last: Paton Author-Name: Jill Mordaunt Author-X-Name-First: Jill Author-X-Name-Last: Mordaunt Title: What's Different About Public and Non-Profit ‘Turnaround’? Abstract: <title/> This article reconstructs the literature on corporate turnaround in terms of its recurring features. It then tests these against the experience of four very different cases of the turnaround or attempted turnaround of public and non-profit organizations. It concludes that while some concepts from the corporate literature usefully highlight important aspects, other critical complicating features of what is needed to achieve a turnaround in public and non-profit contexts would be overlooked or poorly treated if the situation were considered simply in these terms. These complicating features deserve the attention both of practitioners and researchers. Journal: Public Money & Management Pages: 209-216 Issue: 4 Volume: 24 Year: 2004 Month: 8 X-DOI: 10.1111/j.1467-9302.2004.00422.x File-URL: http://hdl.handle.net/10.1111/j.1467-9302.2004.00422.x File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:24:y:2004:i:4:p:209-216 Template-Type: ReDIF-Article 1.0 Author-Name: Dave Turner Author-X-Name-First: Dave Author-X-Name-Last: Turner Author-Name: Chris Skelcher Author-X-Name-First: Chris Author-X-Name-Last: Skelcher Author-Name: Philip Whiteman Author-X-Name-First: Philip Author-X-Name-Last: Whiteman Author-Name: Michael Hughes Author-X-Name-First: Michael Author-X-Name-Last: Hughes Author-Name: Pauline Jas Author-X-Name-First: Pauline Author-X-Name-Last: Jas Title: Intervention or Persuasion? Strategies for Turnaround of Poorly-Performing Councils Abstract: <title/> This article provides early results from a long-term evaluation of the turnaround strategies by poorly-performing local authorities in England. The history and theory behind central government interventions into local government is reviewed, focusing on the Comprehensive Performance Assessment (CPA). The journeys taken by 10 local authorities, after being labelled as ‘poor’ or ‘weak’, are described and these responses are located within the literature on theories of turnaround and public sector service improvement. The authors conclude by setting out a research agenda for the future. Journal: Public Money & Management Pages: 217-226 Issue: 4 Volume: 24 Year: 2004 Month: 8 X-DOI: 10.1111/j.1467-9302.2004.00423.x File-URL: http://hdl.handle.net/10.1111/j.1467-9302.2004.00423.x File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:24:y:2004:i:4:p:217-226 Template-Type: ReDIF-Article 1.0 Author-Name: Jill Mordaunt Author-X-Name-First: Jill Author-X-Name-Last: Mordaunt Author-Name: Chris Cornforth Author-X-Name-First: Chris Author-X-Name-Last: Cornforth Title: The Role of Boards in the Failure and Turnaround of Non-Profit Organizations Abstract: <title/> This article reports on research that examined the role that boards play in the failure and turnaround of non-profit organizations. The article concludes that boards do often play an important hands-on role in turnaround, which is different from that described in much of the normative literature. As well as needing skills, such as leadership, those board members leading the change process need high levels of commitment, emotional resilience and a ‘safe place’ to formulate plans. Journal: Public Money & Management Pages: 227-234 Issue: 4 Volume: 24 Year: 2004 Month: 8 X-DOI: 10.1111/j.1467-9302.2004.00424.x File-URL: http://hdl.handle.net/10.1111/j.1467-9302.2004.00424.x File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:24:y:2004:i:4:p:227-234 Template-Type: ReDIF-Article 1.0 Author-Name: Paul Joyce Author-X-Name-First: Paul Author-X-Name-Last: Joyce Title: The Role of Leadership in the Turnaround of a Local Authority Abstract: <title/> This article examines leadership behaviour during a successful turnaround in a public services organization. Using findings from recent research on leaders in the public services, this article sets out a number of propositions about leadership behaviour. Then a case study of Newham Council from 1996 to 1999 is analysed to show that effective public services leaders do not simply work through visions, communications and empowerment. Successful leadership appears to be much more complex in turnaround situations than is suggested by much of the literature on visionary and transformational leaders. Journal: Public Money & Management Pages: 235-242 Issue: 4 Volume: 24 Year: 2004 Month: 8 X-DOI: 10.1111/j.1467-9302.2004.00425.x File-URL: http://hdl.handle.net/10.1111/j.1467-9302.2004.00425.x File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:24:y:2004:i:4:p:235-242 Template-Type: ReDIF-Article 1.0 Author-Name: Dean F. Eitel Author-X-Name-First: Dean F. Author-X-Name-Last: Eitel Title: The Dynamics of Chronic Failure: A Longitudinal Study Abstract: <title/> Over a 25-year period, due to its continued under-performance, repeated efforts were made to reduce the costs and refocus the efforts of a regional office of a national agency. Eventually these efforts resulted in the office being effectively eliminated. This article argues that the processes used during organization change efforts were so flawed that they actually accentuated chronic failure. Even with highly dedicated professional staff and the desire to properly spend public money, an organization can fail in the institutional domain while still protesting and pursuing success in the client domain. Journal: Public Money & Management Pages: 243-250 Issue: 4 Volume: 24 Year: 2004 Month: 8 X-DOI: 10.1111/j.1467-9302.2004.00426.x File-URL: http://hdl.handle.net/10.1111/j.1467-9302.2004.00426.x File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:24:y:2004:i:4:p:243-250 Template-Type: ReDIF-Article 1.0 Author-Name: Paul Higgins Author-X-Name-First: Paul Author-X-Name-Last: Higgins Author-Name: Philip James Author-X-Name-First: Philip Author-X-Name-Last: James Author-Name: Ian Roper Author-X-Name-First: Ian Author-X-Name-Last: Roper Title: Best Value: Is It Delivering? Abstract: <title/> The enhancement of public service performance has been a central concern of successive Labour governments since 1997. Best Value is intended to address this by replacing the former policy of compulsory competitive tendering with a policy that has been likened to a local government version of total quality management. In this article the authors draw on a survey of local government officers to explore the extent to which BV is providing the basis for improvements in the quality of local services and finds mixed results. Journal: Public Money & Management Pages: 251-258 Issue: 4 Volume: 24 Year: 2004 Month: 8 X-DOI: 10.1111/j.1467-9302.2004.00427.x File-URL: http://hdl.handle.net/10.1111/j.1467-9302.2004.00427.x File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:24:y:2004:i:4:p:251-258 Template-Type: ReDIF-Article 1.0 Author-Name: David Bell Author-X-Name-First: David Author-X-Name-Last: Bell Title: Integrating the Inspection of Children's Services: <italic>Every Child Matters</italic> Journal: Public Money & Management Pages: 261-262 Issue: 5 Volume: 24 Year: 2004 Month: 10 X-DOI: 10.1111/j.1467-9302.2004.00428.x File-URL: http://hdl.handle.net/10.1111/j.1467-9302.2004.00428.x File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:24:y:2004:i:5:p:261-262 Template-Type: ReDIF-Article 1.0 Author-Name: Ed Mayo Author-X-Name-First: Ed Author-X-Name-Last: Mayo Title: Learning about Good Governance in Five Lessons Journal: Public Money & Management Pages: 262-263 Issue: 5 Volume: 24 Year: 2004 Month: 10 X-DOI: 10.1111/j.1467-9302.2004.00429.x File-URL: http://hdl.handle.net/10.1111/j.1467-9302.2004.00429.x File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:24:y:2004:i:5:p:262-263 Template-Type: ReDIF-Article 1.0 Author-Name: Richard Brewster Author-X-Name-First: Richard Author-X-Name-Last: Brewster Title: Turnaround Journal: Public Money & Management Pages: 264-265 Issue: 5 Volume: 24 Year: 2004 Month: 10 X-DOI: 10.1111/j.1467-9302.2004.00430.x File-URL: http://hdl.handle.net/10.1111/j.1467-9302.2004.00430.x File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:24:y:2004:i:5:p:264-265 Template-Type: ReDIF-Article 1.0 Author-Name: Peter Armstrong Author-X-Name-First: Peter Author-X-Name-Last: Armstrong Author-Name: Peter Fletcher Author-X-Name-First: Peter Author-X-Name-Last: Fletcher Title: The Securitization of Keele's Student Rents: A Reply to Pat Crawford and Douglas D. Pinnock Journal: Public Money & Management Pages: 265-266 Issue: 5 Volume: 24 Year: 2004 Month: 10 X-DOI: 10.1111/j.1467-9302.2004.00431.x File-URL: http://hdl.handle.net/10.1111/j.1467-9302.2004.00431.x File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:24:y:2004:i:5:p:265-266 Template-Type: ReDIF-Article 1.0 Author-Name: Colin Kirkpatrick Author-X-Name-First: Colin Author-X-Name-Last: Kirkpatrick Author-Name: David Parker Author-X-Name-First: David Author-X-Name-Last: Parker Title: Editorial: Regulatory Impact Assessment—An Overview Journal: Public Money & Management Pages: 267-270 Issue: 5 Volume: 24 Year: 2004 Month: 10 X-DOI: 10.1111/j.1467-9302.2004.00432.x File-URL: http://hdl.handle.net/10.1111/j.1467-9302.2004.00432.x File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:24:y:2004:i:5:p:267-270 Template-Type: ReDIF-Article 1.0 Author-Name: Claudio M. Radaelli Author-X-Name-First: Claudio M. Author-X-Name-Last: Radaelli Title: Getting to Grips with Quality in the Diffusion of Regulatory Impact Assessment in Europe Abstract: <title/> ‘Quality’ features in all initiatives for better regulation launched by the OECD and the European Union. Yet policy-makers who have tried to import regulatory impact assessment (RIA) from its original Anglo-Saxon context to other European contexts have found it difficult to scratch below the surface of new public management rhetoric and implement successful RIA programmes. One reason for that is that the notions of quality that circulate in the current debate are insensitive to context. This article shows that quality is intrinsically linked to context, and why assessing context will improve the chances of getting significant results in RIA. Journal: Public Money & Management Pages: 271-276 Issue: 5 Volume: 24 Year: 2004 Month: 10 X-DOI: 10.1111/j.1467-9302.2004.00433.x File-URL: http://hdl.handle.net/10.1111/j.1467-9302.2004.00433.x File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:24:y:2004:i:5:p:271-276 Template-Type: ReDIF-Article 1.0 Author-Name: Ed Humpherson Author-X-Name-First: Ed Author-X-Name-Last: Humpherson Title: The National Audit Office's Evaluation of RIAs: Reflections on the Pilot Year Abstract: <title/> In 2003, the National Audit Office undertook its first year of evaluations of the quality of a sample of Regulatory Impact Assessments (RIAs). This article reflects on the experiences of this pilot year. It sets out the background to the National Audit Office's work, describes the methodology adopted, and then explains the main findings. Finally, it considers the benefits and limitations of this type of ex-post evaluation of the quality of RIAs. Journal: Public Money & Management Pages: 277-282 Issue: 5 Volume: 24 Year: 2004 Month: 10 X-DOI: 10.1111/j.1467-9302.2004.00434.x File-URL: http://hdl.handle.net/10.1111/j.1467-9302.2004.00434.x File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:24:y:2004:i:5:p:277-282 Template-Type: ReDIF-Article 1.0 Author-Name: Scott Jacobs Author-X-Name-First: Scott Author-X-Name-Last: Jacobs Title: Regulatory Impact Assessment and the Economic Transition to Markets Abstract: <title/> In most developing and transition economies, far-reaching legal and regulatory reforms are essential for a successful transition to market-led economic development. One of the most important capacities of a market regulator is the ability to assess the market impacts of a regulation before it is adopted. Regulatory impact analysis (RIA) is a tool now used in most developed countries to improve understanding of the economic and social welfare impacts of a law and other forms of regulation. This article argues that institutional reforms aimed at good governance are at the core of the development process, that RIA can contribute to the quality of legal reforms and support other good governance goals, and that RIA can be implemented step-by-step by building on existing practices and investing in skills and training. Journal: Public Money & Management Pages: 283-290 Issue: 5 Volume: 24 Year: 2004 Month: 10 X-DOI: 10.1111/j.1467-9302.2004.00435.x File-URL: http://hdl.handle.net/10.1111/j.1467-9302.2004.00435.x File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:24:y:2004:i:5:p:283-290 Template-Type: ReDIF-Article 1.0 Author-Name: Colin Kirkpatrick Author-X-Name-First: Colin Author-X-Name-Last: Kirkpatrick Author-Name: David Parker Author-X-Name-First: David Author-X-Name-Last: Parker Author-Name: Yin-Fang Zhang Author-X-Name-First: Yin-Fang Author-X-Name-Last: Zhang Title: Regulatory Impact Assessment in Developing and Transition Economies: A Survey of Current Practice Abstract: <title/> Regulatory impact assessment (RIA) involves a systematic appraisal of the costs and benefits associated with a proposed new regulation and evaluation of the performance of existing regulations. So far, most academic research has been concerned with the adoption of RIA in OECD countries. This article assesses the contribution that RIA can make to ‘better regulation’ in developing and transition economies. The results reported in this article suggest that a growing number of low and middle-income countries are beginning to apply some form of regulatory assessment, but that the methods adopted are partial in their application and are not systematically applied across government. The authors discuss the implications of their findings for capacity building and future research. Journal: Public Money & Management Pages: 291-296 Issue: 5 Volume: 24 Year: 2004 Month: 10 X-DOI: 10.1111/j.1467-9302.2004.00436.x File-URL: http://hdl.handle.net/10.1111/j.1467-9302.2004.00436.x File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:24:y:2004:i:5:p:291-296 Template-Type: ReDIF-Article 1.0 Author-Name: Eleanor Burt Author-X-Name-First: Eleanor Author-X-Name-Last: Burt Author-Name: John Taylor Author-X-Name-First: John Author-X-Name-Last: Taylor Title: Striking the Regulatory Balance in the Unique Case of the Voluntary Sector Abstract: <title/> This article considers the requirement for a regulatory regime for the UK voluntary sector that is sensitive to the unique features of the sector, while also maximizing public trust and safeguarding the interests of wider stakeholders. Regulatory Impact Assessments are important mechanisms in the achievement of this complex and delicate balance. However, these and other regulatory instruments need to be underpinned by a deep understanding of the voluntary sector ‘persona’, including and most particularly the voluntary ethos that is its core. Journal: Public Money & Management Pages: 297-300 Issue: 5 Volume: 24 Year: 2004 Month: 10 X-DOI: 10.1111/j.1467-9302.2004.00437.x File-URL: http://hdl.handle.net/10.1111/j.1467-9302.2004.00437.x File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:24:y:2004:i:5:p:297-300 Template-Type: ReDIF-Article 1.0 Author-Name: Andrew Street Author-X-Name-First: Andrew Author-X-Name-Last: Street Author-Name: Sawsan AbdulHussain Author-X-Name-First: Sawsan Author-X-Name-Last: AbdulHussain Title: Would Roman Soldiers Fight for the Financial Flows Regime? The Re-issue of Diocletian's Edict in the English NHS Abstract: <title/> Some 17 centuries after the Roman Emperor Diocletian attempted to set prices across the Roman Empire, a system of national prices (tariffs) is being introduced to the English National Health Service (NHS) to enhance patient choice. Initially, fixed prices will apply to 15 treatments. Costs for these treatments as reported by all NHS providers are examined to ascertain whether the data provide a robust basis for price setting. If prices are calculated such that providers are unable to recover the true costs of efficient service provision, considerable financial disruption could result for no good purpose. The authors explain the lessons that should have been learned from the Roman experiment and the changes that need to be made to avoid repeating the mistakes of the past. Journal: Public Money & Management Pages: 301-308 Issue: 5 Volume: 24 Year: 2004 Month: 10 X-DOI: 10.1111/j.1467-9302.2004.00438.x File-URL: http://hdl.handle.net/10.1111/j.1467-9302.2004.00438.x File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:24:y:2004:i:5:p:301-308 Template-Type: ReDIF-Article 1.0 Author-Name: Eugenio Anessi-Pessina Author-X-Name-First: Eugenio Author-X-Name-Last: Anessi-Pessina Author-Name: Elena Cantù Author-X-Name-First: Elena Author-X-Name-Last: Cantù Author-Name: Claudio Joninii Author-X-Name-First: Claudio Author-X-Name-Last: Joninii Title: Phasing Out Market Mechanisms in the Italian National Health Service Abstract: <title/> The Italian National Health Service introduced quad-markets, regionalization, and managerialism in the 1990s. Under quasi-markets, large providers have been separated from purchasers and funded by ‘activity’—the quantity, mix, and possibly appropriateness of services provided. Under regionalization, each of Italy's 21 regional governments is able to design its own funding arrangements. The regions have generally been trying to mitigate the effects of quasi-markets and are now increasingly ‘governing’ them. The system is producing some desirable results, including a shift from ordinary to same-day hospitalizations and a reduction in length of stay. Hospital admissions increased initially, but only where the regions encouraged this. Financial effects are more controversial. Journal: Public Money & Management Pages: 309-316 Issue: 5 Volume: 24 Year: 2004 Month: 10 X-DOI: 10.1111/j.1467-9302.2004.00439.x File-URL: http://hdl.handle.net/10.1111/j.1467-9302.2004.00439.x File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:24:y:2004:i:5:p:309-316 Template-Type: ReDIF-Article 1.0 Author-Name: Mike Horsman Author-X-Name-First: Mike Author-X-Name-Last: Horsman Title: The Pay Review Bodies Revisited Abstract: <title/> The annual reports of the independent Pay Review Bodies are a key economic event in Britain, covering approximately 1.5 million public sector workers with an annual paybill approaching £50 billion in 2003. The 2003--04 reports are studied in this article. The author concludes that the reports followed quite closely what the Government wanted and in contrast to previous years proposed lower, essentially ‘cost of living’, awards. The rationale for this is examined for each of the Review Bodies; the article finds that in general the awards reflected the circumstances reported in evidence to the Review Bodies and squared up with their terms of reference. It is, however, too early to say whether the reports marked a long-term turning point towards lower, RPI-related awards and away from the general ‘upward’ trend evident since 1998. Journal: Public Money & Management Pages: 317-320 Issue: 5 Volume: 24 Year: 2004 Month: 10 X-DOI: 10.1111/j.1467-9302.2004.00440.x File-URL: http://hdl.handle.net/10.1111/j.1467-9302.2004.00440.x File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:24:y:2004:i:5:p:317-320 Template-Type: ReDIF-Article 1.0 Author-Name: Sandra Nutley Author-X-Name-First: Sandra Author-X-Name-Last: Nutley Author-Name: Jane Mudd Author-X-Name-First: Jane Author-X-Name-Last: Mudd Title: Has the Glass Cliff Replaced the Glass Ceiling for Women Employed in the Public Sector? Journal: Public Money & Management Pages: 3-4 Issue: 1 Volume: 25 Year: 2005 Month: 1 X-DOI: 10.1111/j.1467-9302.2005.00442.x File-URL: http://hdl.handle.net/10.1111/j.1467-9302.2005.00442.x File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:25:y:2005:i:1:p:3-4 Template-Type: ReDIF-Article 1.0 Author-Name: Paul Foley Author-X-Name-First: Paul Author-X-Name-Last: Foley Title: The Real Benefits, Beneficiaries and Value of E-Government* Journal: Public Money & Management Pages: 4-6 Issue: 1 Volume: 25 Year: 2005 Month: 1 X-DOI: 10.1111/j.1467-9302.2005.00443.x File-URL: http://hdl.handle.net/10.1111/j.1467-9302.2005.00443.x File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:25:y:2005:i:1:p:4-6 Template-Type: ReDIF-Article 1.0 Author-Name: Andrew Gray Author-X-Name-First: Andrew Author-X-Name-Last: Gray Author-Name: Jane Broadbent Author-X-Name-First: Jane Author-X-Name-Last: Broadbent Author-Name: Jean Hartley Author-X-Name-First: Jean Author-X-Name-Last: Hartley Title: Editorial Journal: Public Money & Management Pages: 7-8 Issue: 1 Volume: 25 Year: 2005 Month: 1 X-DOI: 10.1111/j.1467-9302.2005.00444.x File-URL: http://hdl.handle.net/10.1111/j.1467-9302.2005.00444.x File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:25:y:2005:i:1:p:7-8 Template-Type: ReDIF-Article 1.0 Author-Name: Åge Johnsen Author-X-Name-First: Åge Author-X-Name-Last: Johnsen Title: What Does 25 Years of Experience Tell Us About the State of Performance Measurement in Public Policy and Management? Abstract: <title/> Performance measurement in public management is a contested issue. Performance indicators (PIs) have diverse functions for different stakeholders over the life-cycle of a public policy, and the search for better PIs is an ongoing effort. However, instead of seeing the running down, proliferation and strategic use of performance information as dysfunctional, these effects are probably the unavoidable outcomes of functional and effective performance measurement systems in open societies and competitive democracies. PIs may effectively create ‘creative destruction’ of the present political or managerial status quo. Thus, PIs in political competition may be as important as prices in market competition. Journal: Public Money & Management Pages: 9-17 Issue: 1 Volume: 25 Year: 2005 Month: 1 X-DOI: 10.1111/j.1467-9302.2005.00445.x File-URL: http://hdl.handle.net/10.1111/j.1467-9302.2005.00445.x File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:25:y:2005:i:1:p:9-17 Template-Type: ReDIF-Article 1.0 Author-Name: Lyndsay Rashman Author-X-Name-First: Lyndsay Author-X-Name-Last: Rashman Author-Name: Zoe Radnor Author-X-Name-First: Zoe Author-X-Name-Last: Radnor Title: Learning to Improve: Approaches to Improving Local Government Services Abstract: <title/> Both Conservative and Labour government reforms of the past 25 years have implied an understanding of organizational change and learning. The contexts, changes and sharing of good practice in local government during this period are discussed in general and through an analysis of the Beacon Council Scheme. The scheme has many achievements to celebrate. Its progress, however, depends on the generic need in public service change to develop an holistic framework which embraces all forms of learning, improvement, innovation and change so that sustainable long-term value can be gained for all stakeholders. Journal: Public Money & Management Pages: 19-26 Issue: 1 Volume: 25 Year: 2005 Month: 1 X-DOI: 10.1111/j.1467-9302.2005.00446.x File-URL: http://hdl.handle.net/10.1111/j.1467-9302.2005.00446.x File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:25:y:2005:i:1:p:19-26 Template-Type: ReDIF-Article 1.0 Author-Name: Jean Hartley Author-X-Name-First: Jean Author-X-Name-Last: Hartley Title: Innovation in Governance and Public Services: Past and Present Abstract: <title/> Three approaches to innovation in the public sector in the post war period are identified and analysed for their implications for policy-makers, managers and citizens. Various relationships are identified between innovation and improvement in public services. The traditional bias of the literature that innovation is necessarily functional is undermined. Important lessons for policy, practice and research include the need to develop an understanding of innovation which is not over-reliant on the private sector manufacturing literature but reflects the distinctive contexts and purposes of the public sector. Journal: Public Money & Management Pages: 27-34 Issue: 1 Volume: 25 Year: 2005 Month: 1 X-DOI: 10.1111/j.1467-9302.2005.00447.x File-URL: http://hdl.handle.net/10.1111/j.1467-9302.2005.00447.x File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:25:y:2005:i:1:p:27-34 Template-Type: ReDIF-Article 1.0 Author-Name: John Bessant Author-X-Name-First: John Author-X-Name-Last: Bessant Title: Enabling Continuous and Discontinuous Innovation: Learning From the Private Sector Abstract: <title/> Much of the research on innovation to date has been on the private sector (and, within that, biased towards manufacturing) but the processes involved are equally relevant to the public as well as the private sector. This article looks at how innovation is organized and managed, at the routines needed to accomplish the task and at challenges posed by different types of innovation under ‘steady-state’ and ‘discontinuous’ conditions. It argues that there is a strong case for learning across public and private sectors, not just in terms of transferring well-proven lessons (adaptive learning), but also for ‘generative learning’—building on shared experimentation and comparison of experiences around discontinuous innovation. Journal: Public Money & Management Pages: 35-42 Issue: 1 Volume: 25 Year: 2005 Month: 1 X-DOI: 10.1111/j.1467-9302.2005.00448.x File-URL: http://hdl.handle.net/10.1111/j.1467-9302.2005.00448.x File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:25:y:2005:i:1:p:35-42 Template-Type: ReDIF-Article 1.0 Author-Name: Mark H. Moore Author-X-Name-First: Mark H. Author-X-Name-Last: Moore Title: Break-Through Innovations and Continuous Improvement: Two Different Models of Innovative Processes in the Public Sector Abstract: <title/> How do we understand innovation in the public sector? A look at the public and private sector understanding of innovation helps us begin to see how important new ideas are born, nurtured, tested and disseminated. Journal: Public Money & Management Pages: 43-50 Issue: 1 Volume: 25 Year: 2005 Month: 1 X-DOI: 10.1111/j.1467-9302.2005.00449.x File-URL: http://hdl.handle.net/10.1111/j.1467-9302.2005.00449.x File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:25:y:2005:i:1:p:43-50 Template-Type: ReDIF-Article 1.0 Author-Name: David Albury Author-X-Name-First: David Author-X-Name-Last: Albury Title: Fostering Innovation in Public Services Abstract: <title/> Innovation is essential to the improvement of public services; it is not an optional luxury but needs to be institutionalized as a deep value. This article presents a framework for thinking and action to foster higher levels of successful innovation in the public sector. The major barriers to innovation in the public sector are identified. Finally, some immediate and practical steps which government departments and public service organizations could take to foster innovation are described. Journal: Public Money & Management Pages: 51-56 Issue: 1 Volume: 25 Year: 2005 Month: 1 X-DOI: 10.1111/j.1467-9302.2005.00450.x File-URL: http://hdl.handle.net/10.1111/j.1467-9302.2005.00450.x File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:25:y:2005:i:1:p:51-56 Template-Type: ReDIF-Article 1.0 Author-Name: Chris Yapp Author-X-Name-First: Chris Author-X-Name-Last: Yapp Title: Innovation, Futures Thinking and Leadership Abstract: <title/> There are at least three strands of innovation: generating value from putting ideas into practice; creativity and inventive space; and macro-level social change. Recognizing the sources of and barriers to innovation in the public sector, this article reflects on how innovation and creativity in these senses can be nurtured and how the public sector can improve its policy and organizational processes to increase innovation. Journal: Public Money & Management Pages: 57-60 Issue: 1 Volume: 25 Year: 2005 Month: 1 X-DOI: 10.1111/j.1467-9302.2005.00451.x File-URL: http://hdl.handle.net/10.1111/j.1467-9302.2005.00451.x File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:25:y:2005:i:1:p:57-60 Template-Type: ReDIF-Article 1.0 Author-Name: John Fenwick Author-X-Name-First: John Author-X-Name-Last: Fenwick Author-Name: Howard Elcock Author-X-Name-First: Howard Author-X-Name-Last: Elcock Title: The Elected Mayor and Local Leadership Abstract: <title/> This article examines the new leadership role of the English elected mayor. The authors suggest that the management and governance of the local authority is subject to significant change within the mayoral system, and that elected mayors represent a form of strong political management which is essentially new within English local government. The authors discuss the prospects for the future of the executive mayor, and suggest potential areas for further research, including succession planning in mayoral authorities, the nature of the first mayoral re-election campaigns outside London, and the possible growth of this form of local leadership. Journal: Public Money & Management Pages: 61-66 Issue: 1 Volume: 25 Year: 2005 Month: 1 X-DOI: 10.1111/j.1467-9302.2005.00452.x File-URL: http://hdl.handle.net/10.1111/j.1467-9302.2005.00452.x File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:25:y:2005:i:1:p:61-66 Template-Type: ReDIF-Article 1.0 Author-Name: Tony Cutler Author-X-Name-First: Tony Author-X-Name-Last: Cutler Author-Name: Barbara Waine Author-X-Name-First: Barbara Author-X-Name-Last: Waine Title: Not So Seamless? Performance Related Pay and Financial Control in English Schools Abstract: <title/> The introduction of performance related pay (PRP) in English schools, following a 1998 Green Paper, was presented as a seamless policy. Incentives for teachers to contribute to performance targets would mean that performance management would be closely linked with the allocation of school budgets. This article traces the problems of implementing this policy stemming from its expenditure implications. The initial criterion-referenced stance adopted by the Government has been progressively abandoned in the light of concerns over the cost of the scheme. As a consequence, the Government has increasingly moved to a policy of imposing limits on access to PRP which threaten to reopen political conflicts over the extent to which PRP is an equitable form of pay determination in schools. Journal: Public Money & Management Pages: 67-71 Issue: 1 Volume: 25 Year: 2005 Month: 1 X-DOI: 10.1111/j.1467-9302.2005.00453.x File-URL: http://hdl.handle.net/10.1111/j.1467-9302.2005.00453.x File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:25:y:2005:i:1:p:67-71 Template-Type: ReDIF-Article 1.0 Author-Name: Andrew Gray Author-X-Name-First: Andrew Author-X-Name-Last: Gray Author-Name: Jane Broadbent Author-X-Name-First: Jane Author-X-Name-Last: Broadbent Author-Name: Michaela Lavender Author-X-Name-First: Michaela Author-X-Name-Last: Lavender Title: Editorial: From Viewpoints to Debate Journal: Public Money & Management Pages: 75-75 Issue: 2 Volume: 25 Year: 2005 Month: 4 X-DOI: 10.1111/j.1467-9302.2005.00454.x File-URL: http://hdl.handle.net/10.1111/j.1467-9302.2005.00454.x File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:25:y:2005:i:2:p:75-75 Template-Type: ReDIF-Article 1.0 Author-Name: Howard Elcock Author-X-Name-First: Howard Author-X-Name-Last: Elcock Title: Public Administration: British Art Versus European Technocracy Journal: Public Money & Management Pages: 75-81 Issue: 2 Volume: 25 Year: 2005 Month: 4 X-DOI: 10.1111/j.1467-9302.2005.00455.x File-URL: http://hdl.handle.net/10.1111/j.1467-9302.2005.00455.x File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:25:y:2005:i:2:p:75-81 Template-Type: ReDIF-Article 1.0 Author-Name: Mervyn Stone Author-X-Name-First: Mervyn Author-X-Name-Last: Stone Title: Accumulating Evidence of Malfunctioning Contractual Government Machinery Journal: Public Money & Management Pages: 82-86 Issue: 2 Volume: 25 Year: 2005 Month: 4 X-DOI: 10.1111/j.1467-9302.2005.00456.x File-URL: http://hdl.handle.net/10.1111/j.1467-9302.2005.00456.x File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:25:y:2005:i:2:p:82-86 Template-Type: ReDIF-Article 1.0 Author-Name: David G. Blanchflower Author-X-Name-First: David G. Author-X-Name-Last: Blanchflower Author-Name: Andrew J. Oswald Author-X-Name-First: Andrew J. Author-X-Name-Last: Oswald Title: Regional Wages and the Need for a Better Area Cost Adjustment Journal: Public Money & Management Pages: 86-88 Issue: 2 Volume: 25 Year: 2005 Month: 4 X-DOI: 10.1111/j.1467-9302.2005.00457.x File-URL: http://hdl.handle.net/10.1111/j.1467-9302.2005.00457.x File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:25:y:2005:i:2:p:86-88 Template-Type: ReDIF-Article 1.0 Author-Name: Chris Painter Author-X-Name-First: Chris Author-X-Name-Last: Painter Title: Operating Codes in the Emerging System of Local Governance: From ‘Top-Down State’ to ‘Disciplined Pluralism’? Abstract: <title/> By focusing on the intentional interventions of recent governments, many accounts of UK local governance have under-estimated the significance of evolutionary local institutional change. This article corrects that imbalance. Following an exploration of ideas associated with the ‘adaptive state’, the article considers the relevance of the concept of ‘disciplined pluralism’ to an appropriate rebalancing of the legitimate interests of the different stakeholders in local public services. The author also examines the fundamental issue of the desirable future operating code for managing local institutional innovation. Journal: Public Money & Management Pages: 89-98 Issue: 2 Volume: 25 Year: 2005 Month: 4 X-DOI: 10.1111/j.1467-9302.2005.00458.x File-URL: http://hdl.handle.net/10.1111/j.1467-9302.2005.00458.x File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:25:y:2005:i:2:p:89-98 Template-Type: ReDIF-Article 1.0 Author-Name: Colin Kirkpatrick Author-X-Name-First: Colin Author-X-Name-Last: Kirkpatrick Author-Name: David Parker Author-X-Name-First: David Author-X-Name-Last: Parker Author-Name: Yin-Fang Zhang Author-X-Name-First: Yin-Fang Author-X-Name-Last: Zhang Title: Price and Profit Regulation in Developing and Transition Economies: A Survey of the Regulators Abstract: <title/> Rate of return or cost of service regulation was the traditional means by which governments, especially in the USA, regulated profitability and prices in privately-owned public utility businesses. However, rate of return regulation was associated with efficiency disincentives. Hence, in 1983 a price cap was proposed to regulate British Telecom when it was privatized. Price caps were later introduced for other privatized utilities in the UK. Similarly, other countries that privatized their utility sectors in the 1980s and 1990s often introduced price cap regimes. This article reports the results of a questionnaire survey of the methods used to regulate profits and prices in privatized utility sectors in a sample of developing and transition economies. In addition to providing an insight into the different methods used in these economies, the article explains the difficulties that their regulators have in operating profit and price regulation regimes. Journal: Public Money & Management Pages: 99-105 Issue: 2 Volume: 25 Year: 2005 Month: 4 X-DOI: 10.1111/j.1467-9302.2005.00459.x File-URL: http://hdl.handle.net/10.1111/j.1467-9302.2005.00459.x File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:25:y:2005:i:2:p:99-105 Template-Type: ReDIF-Article 1.0 Author-Name: Susan Corby Author-X-Name-First: Susan Author-X-Name-Last: Corby Title: Spot the Difference Between the Public and Private Sectors: Disputes and Third-Party Intervention in Britain Abstract: <title/> This article considers whether there is a difference between the public and private sectors in respect of third-party intervention to prevent and resolve collective employment disputes. Based on statistics from Acas for the five years from 1 April 1997 and interviews with key informants, it finds only a few differences. Public sector disputes were more likely than private sector disputes to have a national dimension and they were less likely to be resolved by conciliation. Also, there was seldom third-party intervention in civil service disputes. The main difference, however, was not in third-party intervention but in fourth-party intervention, i.e. intervention by the Government, which dominates both overtly and covertly. Journal: Public Money & Management Pages: 107-114 Issue: 2 Volume: 25 Year: 2005 Month: 4 X-DOI: 10.1111/j.1467-9302.2005.00460.x File-URL: http://hdl.handle.net/10.1111/j.1467-9302.2005.00460.x File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:25:y:2005:i:2:p:107-114 Template-Type: ReDIF-Article 1.0 Author-Name: Lynne Conrad Author-X-Name-First: Lynne Author-X-Name-Last: Conrad Title: The Role of Current Cost Accounting for Financial Reporting and Regulation in Utility Industries Abstract: <title/> This article considers the role of accounting, in particular current cost accounting (CCA), in influencing perceptions of financial performance and consequently regulatory decisions in utility industries over the past 25 years. It examines the accounting practices of nationalized industries, and how privatization affected accounting in utilities. It concludes with a discussion of more recent developments in relation to regulatory accounts and their role in regulatory decision-making. Journal: Public Money & Management Pages: 115-122 Issue: 2 Volume: 25 Year: 2005 Month: 4 X-DOI: 10.1111/j.1467-9302.2005.00461.x File-URL: http://hdl.handle.net/10.1111/j.1467-9302.2005.00461.x File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:25:y:2005:i:2:p:115-122 Template-Type: ReDIF-Article 1.0 Author-Name: Derrick Purdue Author-X-Name-First: Derrick Author-X-Name-Last: Purdue Title: Performance Management for Community Empowerment Networks Abstract: <title/> Community participation is now highly valued in urban regeneration partnerships in Britain. The major current policy innovation is a National Strategy for Neighbourhood Renewal, which set up Community Empowerment Networks to engage communities. This article describes the Performance Management Framework produced for these networks, and examines themes from practitioners' responses to the draft framework, against a wider context of New Public Management and performance management. The article addresses the important question of whether the framework acts as a learning tool for those directly involved in organizing community participation or as a control mechanism applied to them by more powerful actors. Journal: Public Money & Management Pages: 123-130 Issue: 2 Volume: 25 Year: 2005 Month: 4 X-DOI: 10.1111/j.1467-9302.2005.00462.x File-URL: http://hdl.handle.net/10.1111/j.1467-9302.2005.00462.x File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:25:y:2005:i:2:p:123-130 Template-Type: ReDIF-Article 1.0 Author-Name: Philip Haynes Author-X-Name-First: Philip Author-X-Name-Last: Haynes Title: New Development: The Demystification of Knowledge Management for Public Services Abstract: <title/> The public sector should be cautious about the use of classical and technological approaches to knowledge management. There is a need to face the power struggles and organizational politics associated with knowledge growth and dissemination. Knowledge management should promote the high value of team-based professional work and the desire to retain such staff through a collaborative environment. Journal: Public Money & Management Pages: 131-135 Issue: 2 Volume: 25 Year: 2005 Month: 4 X-DOI: 10.1111/j.1467-9302.2005.00463.x File-URL: http://hdl.handle.net/10.1111/j.1467-9302.2005.00463.x File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:25:y:2005:i:2:p:131-135 Template-Type: ReDIF-Article 1.0 Author-Name: Francis Terry Author-X-Name-First: Francis Author-X-Name-Last: Terry Title: Editorial: Transport—The Problem of Public Policy and Private Provision Journal: Public Money & Management Pages: 139-141 Issue: 3 Volume: 25 Year: 2005 Month: 6 X-DOI: 10.1111/j.1467-9302.2005.00464.x File-URL: http://hdl.handle.net/10.1111/j.1467-9302.2005.00464.x File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:25:y:2005:i:3:p:139-141 Template-Type: ReDIF-Article 1.0 Author-Name: Robert Jupe Author-X-Name-First: Robert Author-X-Name-Last: Jupe Title: What Counts is What Works? New Labour and Rail Franchising Journal: Public Money & Management Pages: 142-144 Issue: 3 Volume: 25 Year: 2005 Month: 6 X-DOI: 10.1111/j.1467-9302.2005.00465.x File-URL: http://hdl.handle.net/10.1111/j.1467-9302.2005.00465.x File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:25:y:2005:i:3:p:142-144 Template-Type: ReDIF-Article 1.0 Author-Name: Malcolm Buchanan Author-X-Name-First: Malcolm Author-X-Name-Last: Buchanan Title: Why We Need a Transport Revolution Journal: Public Money & Management Pages: 144-146 Issue: 3 Volume: 25 Year: 2005 Month: 6 X-DOI: 10.1111/j.1467-9302.2005.00466.x File-URL: http://hdl.handle.net/10.1111/j.1467-9302.2005.00466.x File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:25:y:2005:i:3:p:144-146 Template-Type: ReDIF-Article 1.0 Author-Name: Marcus Enoch Author-X-Name-First: Marcus Author-X-Name-Last: Enoch Author-Name: Stephen Potter Author-X-Name-First: Stephen Author-X-Name-Last: Potter Author-Name: Stephen Ison Author-X-Name-First: Stephen Author-X-Name-Last: Ison Title: A Strategic Approach to Financing Public Transport Through Property Values Abstract: <title/> Traditional sources of finance are becoming inadequate to meet the needs of public transport. This has led to the emergence of a number of local earmarked tax and charging mechanisms, in particular road user charges and tolls. This article examines one group of such mechanisms: charges to property owners and developers, and draws on worldwide examples of the practical use of a number of such schemes. There are a number of practical difficulties with capturing value from property owners and developers, and these are detailed with a commentary on best practice. Journal: Public Money & Management Pages: 147-154 Issue: 3 Volume: 25 Year: 2005 Month: 6 X-DOI: 10.1111/j.1467-9302.2005.00467.x File-URL: http://hdl.handle.net/10.1111/j.1467-9302.2005.00467.x File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:25:y:2005:i:3:p:147-154 Template-Type: ReDIF-Article 1.0 Author-Name: George Williams Author-X-Name-First: George Author-X-Name-Last: Williams Title: European Experience with Direct Subsidization of Air Services Abstract: <title/> Major differences in the application of the public service obligation (PSO) mechanism in air transport across EU member states give rise to questions as to its misuse. Variations in the levels of subsidy awarded per passenger are due in part to the large differences in the maximum fares that carriers can charge. This article explains why the current European PSO legislation needs to be amended; ideally, the whole system requires proper enforcement at Commission level. While the latter is unlikely, the author shows how the PSO mechanism could be amended to prevent its misuse, reduce subsidy levels and encourage innovation. Journal: Public Money & Management Pages: 155-161 Issue: 3 Volume: 25 Year: 2005 Month: 6 X-DOI: 10.1111/j.1467-9302.2005.00468.x File-URL: http://hdl.handle.net/10.1111/j.1467-9302.2005.00468.x File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:25:y:2005:i:3:p:155-161 Template-Type: ReDIF-Article 1.0 Author-Name: Jim Steer Author-X-Name-First: Jim Author-X-Name-Last: Steer Title: Rail as the Way Forward Abstract: <title/> It is a paradox that Britain's rail industry is now leading Europe in terms of growth in passengers and freight, while policy has been tightly focused on cost management and performance reliability. The author looks beyond these two good management principles to set out a strategy for the rail sector, and outlines how it can address issues of national economic competitiveness. Journal: Public Money & Management Pages: 163-170 Issue: 3 Volume: 25 Year: 2005 Month: 6 X-DOI: 10.1111/j.1467-9302.2005.00469.x File-URL: http://hdl.handle.net/10.1111/j.1467-9302.2005.00469.x File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:25:y:2005:i:3:p:163-170 Template-Type: ReDIF-Article 1.0 Author-Name: Stephen Potter Author-X-Name-First: Stephen Author-X-Name-Last: Potter Author-Name: Graham Parkhurst Author-X-Name-First: Graham Author-X-Name-Last: Parkhurst Title: Transport Policy and Transport Tax Reform Abstract: <title/> We are now entering a new phase of transport policy fiscal instruments. Rather than reforming existing measures, the UK and several other countries are moving towards replacing the whole transport taxation regime. This article reviews the ways that car taxation is used internationally to promote fuel economy, cleaner fuels and reduce traffic growth. Fiscal measures to manage traffic growth in the UK have faced political difficulties and, since 2000, have given way to a somewhat random set of policy decisions, together with a shift in focus towards the dominant issue of congestion reduction. An eventual replacement of existing car taxation measures with a new national road user charging regime is now contemplated, but there is a danger that the confusion in purpose that now characterizes transport taxation policy could be carried over to the new regime. Journal: Public Money & Management Pages: 171-178 Issue: 3 Volume: 25 Year: 2005 Month: 6 X-DOI: 10.1111/j.1467-9302.2005.00470.x File-URL: http://hdl.handle.net/10.1111/j.1467-9302.2005.00470.x File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:25:y:2005:i:3:p:171-178 Template-Type: ReDIF-Article 1.0 Author-Name: Stuart Cole Author-X-Name-First: Stuart Author-X-Name-Last: Cole Title: Devolved Government and Transport—Relationships, Process and Policy Abstract: <title/> This article explores the change in relationships taking place between the National Assembly for Wales and UK government. The context for this is the rationale, constituent elements and timespan of an integrated transport policy for Wales, and the author draws on evidence to, and reports from, the House of Commons, the National Assembly, the Wales Office and the report of the Richard Commission on the Assembly's powers. Wales can be seen as a case study of how devolution, and the development of transport policy in a devolved context, have progressed; it is argued that the principles apply to other devolved governments in the UK and elected assemblies. Journal: Public Money & Management Pages: 179-185 Issue: 3 Volume: 25 Year: 2005 Month: 6 X-DOI: 10.1111/j.1467-9302.2005.00471.x File-URL: http://hdl.handle.net/10.1111/j.1467-9302.2005.00471.x File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:25:y:2005:i:3:p:179-185 Template-Type: ReDIF-Article 1.0 Author-Name: Robert Jupe Author-X-Name-First: Robert Author-X-Name-Last: Jupe Title: The Future of Rail? An Evaluation of the 2004 Railway Industry White Paper Abstract: <title/> In July 2004, the Government published a white paper on ‘The Future of Rail’, which outlined its planned third attempt to reform the railways. This article reviews the new blueprint for rail, in the context of the performance of the industry and its regulatory bodies. The changes proposed are analysed in terms of their likely effects on the infrastructure authority and the train companies. The author concludes that there are major problems with the white paper as key details are omitted, and the proposed changes are heavily reliant on private companies which have performed poorly. The Government has missed the opportunity to renationalize the infrastructure authority, a move which would reduce borrowing costs and bring direct control over infrastructure costs. Journal: Public Money & Management Pages: 187-194 Issue: 3 Volume: 25 Year: 2005 Month: 6 X-DOI: 10.1111/j.1467-9302.2005.00472.x File-URL: http://hdl.handle.net/10.1111/j.1467-9302.2005.00472.x File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:25:y:2005:i:3:p:187-194 Template-Type: ReDIF-Article 1.0 Author-Name: Peter Hendy Author-X-Name-First: Peter Author-X-Name-Last: Hendy Title: New Development: Exemplary Provision of Bus Services—Is London a Model for Other Conurbations? Abstract: <title/> London Buses has been transformed into a national and international leader in public transport. These improvements have been made possible through the support of, and funding from, the Mayor of London. This article examines the measures implemented since the election of the Mayor in May 2000 which led to such a dramatic improvement in the bus service. The author discusses the potential for adoption of the London strategies by other metropolitan areas. Journal: Public Money & Management Pages: 195-200 Issue: 3 Volume: 25 Year: 2005 Month: 6 X-DOI: 10.1111/j.1467-9302.2005.00473.x File-URL: http://hdl.handle.net/10.1111/j.1467-9302.2005.00473.x File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:25:y:2005:i:3:p:195-200 Template-Type: ReDIF-Article 1.0 Author-Name: Sandra Nutley Author-X-Name-First: Sandra Author-X-Name-Last: Nutley Author-Name: Barry Loveday Author-X-Name-First: Barry Author-X-Name-Last: Loveday Title: Criminal Justice—Tensions and Challenges Journal: Public Money & Management Pages: 263-265 Issue: 5 Volume: 25 Year: 2005 Month: 10 X-DOI: 10.1111/j.1467-9302.2005.00482.x File-URL: http://hdl.handle.net/10.1111/j.1467-9302.2005.00482.x File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:25:y:2005:i:5:p:263-265 Template-Type: ReDIF-Article 1.0 Author-Name: Nick Tilley Author-X-Name-First: Nick Author-X-Name-Last: Tilley Title: Crime Reduction: A Quarter Century Review Abstract: <title/> Crime prevention emerged as a separate policy issue in the late 1970s, with rising crime rates, disillusionment with traditional crime control methods and evidence that situational methods could be effective. There have since then been changes in language and approach. Situational crime prevention no longer dominates. The language is of community safety and crime reduction. The focus is on fear of crime and incivilities, as well as crime. Crime and Disorder Reduction Partnerships now have statutory responsibilities at a local level. While in some ways the circumstances are auspicious for improved, evidence-based policy and practice, they face substantial obstacles. Journal: Public Money & Management Pages: 267-274 Issue: 5 Volume: 25 Year: 2005 Month: 10 X-DOI: 10.1111/j.1467-9302.2005.00483.x File-URL: http://hdl.handle.net/10.1111/j.1467-9302.2005.00483.x File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:25:y:2005:i:5:p:267-274 Template-Type: ReDIF-Article 1.0 Author-Name: Barry Loveday Author-X-Name-First: Barry Author-X-Name-Last: Loveday Title: The Challenge of Police Reform in England and Wales Abstract: <title/> As a recent Home Office White Paper ‘Building Communities, Beating Crime’ demonstrates, radical change now confronts the police service. Policing responsibilities and police budgets are being devolved to Basic Command Units and there will be radical internal changes in the make up and role of police and civilian staff in the service. The modernization process now contemplated by the Government can be expected to encompass both a number of issues identified within the 1993 Sheehy Report (particularly in relation to local pay bargaining) and further efficiency reforms that will impact significantly on the role and status of the police and the structure of police forces throughout England and Wales. Journal: Public Money & Management Pages: 275-281 Issue: 5 Volume: 25 Year: 2005 Month: 10 X-DOI: 10.1111/j.1467-9302.2005.00484.x File-URL: http://hdl.handle.net/10.1111/j.1467-9302.2005.00484.x File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:25:y:2005:i:5:p:275-281 Template-Type: ReDIF-Article 1.0 Author-Name: Steve Bradford Author-X-Name-First: Steve Author-X-Name-Last: Bradford Author-Name: Rod Morgan Author-X-Name-First: Rod Author-X-Name-Last: Morgan Title: Transformed Youth Justice? Abstract: <title/> Of the ten pledges offered by New Labour in their 1997 Election Manifesto, one concerned crime. It contained a specific youth justice commitment: ‘We will be tough on crime and tough on the causes of crime, and halve the time it takes persistent juvenile offenders to come to court’. In the 2001 Manifesto, Labour reported that they had substantially achieved this pledge: crime was falling and‘The time from arrest to sentence for persistent young offenders is down from 142 days to 89 days—on track to halve the time within the five years promised in 1997′. Youth justice had been reformed and the Government would move on: it would build on the youth justice reforms by tackling provision for 18- to 20-year-olds. This article addresses four issues: why did youth justice reform figure prominently in New Labour's 1997 plans; in what respects has the system of youth justice been reformed; have the reforms been a success; and what does the immediate future for youth justice hold? Journal: Public Money & Management Pages: 283-290 Issue: 5 Volume: 25 Year: 2005 Month: 10 X-DOI: 10.1111/j.1467-9302.2005.00485.x File-URL: http://hdl.handle.net/10.1111/j.1467-9302.2005.00485.x File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:25:y:2005:i:5:p:283-290 Template-Type: ReDIF-Article 1.0 Author-Name: John W. Raine Author-X-Name-First: John W. Author-X-Name-Last: Raine Title: Courts, Sentencing and Justice in a Changing Political and Managerial Context Abstract: <title/> This article examines the main developments over the past quarter of a century concerning courts and the sentencing of offenders. It does so in terms of an analysis of shifting political and managerial perspectives in criminal justice and tracks the twin changes, on the one hand, from post-war consensus on sentencing to the more populist stance of politicians towards the end of the 20th century and, on the other, towards a more managerialist approach in reorganizing and running the courts. A key issue identified here is the steady encroachment by an increasingly influential executive on judicial independence and the article concludes by considering prospects for the future in this regard. Journal: Public Money & Management Pages: 290-298 Issue: 5 Volume: 25 Year: 2005 Month: 10 X-DOI: 10.1111/j.1467-9302.2005.00486.x File-URL: http://hdl.handle.net/10.1111/j.1467-9302.2005.00486.x File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:25:y:2005:i:5:p:290-298 Template-Type: ReDIF-Article 1.0 Author-Name: David Faulkner Author-X-Name-First: David Author-X-Name-Last: Faulkner Title: Relationships, Accountability and Responsibility in the National Offender Management Service Abstract: <title/> Questions of relationships, accountability and responsibility received little attention in the original proposals for the National Offender Management Service (NOMS). They now need to be examined, and some awkward and complex issues need to be resolved, before legislation is introduced. This article considers some of those issues, and the factors on which the success of NO MS is likely to depend. Journal: Public Money & Management Pages: 299-305 Issue: 5 Volume: 25 Year: 2005 Month: 10 X-DOI: 10.1111/j.1467-9302.2005.00487.x File-URL: http://hdl.handle.net/10.1111/j.1467-9302.2005.00487.x File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:25:y:2005:i:5:p:299-305 Template-Type: ReDIF-Article 1.0 Author-Name: Chris Painter Author-X-Name-First: Chris Author-X-Name-Last: Painter Title: Managing Criminal Justice: Public Service Reform Writ Small? Abstract: <title/> This article deals synoptically with analytical reform themes taking shape in criminal justice in the UK over the past 25 years but especially the hallmark of New Labour's ‘modern managerialism’. It addresses value and cultural tensions surrounding attendant changes, which provide another demonstration of the limits to what can be achieved through top-down approaches. The article considers whether criminal justice reform is symptomatic of a tendency for management prescriptions in public services to have too little regard for the distinctive contexts of discrete policy sectors. Journal: Public Money & Management Pages: 306-314 Issue: 5 Volume: 25 Year: 2005 Month: 10 X-DOI: 10.1111/j.1467-9302.2005.00488.x File-URL: http://hdl.handle.net/10.1111/j.1467-9302.2005.00488.x File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:25:y:2005:i:5:p:306-314 Template-Type: ReDIF-Article 1.0 Author-Name: Tim Barnes Author-X-Name-First: Tim Author-X-Name-Last: Barnes Title: <italic>New development</italic>: Local Authority Publication Schemes Under FOIA 2000 Abstract: <title/> The Freedom of Information Act 2000 (FOIA) requires public authorities to adopt and maintain publication schemes. This article compares the publication schemes prepared by 10 local authorities and identifies examples of good practice. Journal: Public Money & Management Pages: 315-318 Issue: 5 Volume: 25 Year: 2005 Month: 10 X-DOI: 10.1111/j.1467-9302.2005.00489.x File-URL: http://hdl.handle.net/10.1111/j.1467-9302.2005.00489.x File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:25:y:2005:i:5:p:315-318 Template-Type: ReDIF-Article 1.0 Author-Name: Alistair Graham Author-X-Name-First: Alistair Author-X-Name-Last: Graham Title: Standards in Public Life—The Challenge of Enhancing Public Trust Journal: Public Money & Management Pages: 3-5 Issue: 1 Volume: 26 Year: 2006 Month: 1 X-DOI: 10.1111/j.1467-9302.2005.00491.x File-URL: http://hdl.handle.net/10.1111/j.1467-9302.2005.00491.x File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:26:y:2006:i:1:p:3-5 Template-Type: ReDIF-Article 1.0 Author-Name: Richard A. Chapman Author-X-Name-First: Richard A. Author-X-Name-Last: Chapman Title: The Ethics of Enthusiasm Journal: Public Money & Management Pages: 5-7 Issue: 1 Volume: 26 Year: 2006 Month: 1 X-DOI: 10.1111/j.1467-9302.2005.00492.x File-URL: http://hdl.handle.net/10.1111/j.1467-9302.2005.00492.x File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:26:y:2006:i:1:p:5-7 Template-Type: ReDIF-Article 1.0 Author-Name: Philippa Foster Back Author-X-Name-First: Philippa Foster Author-X-Name-Last: Back Title: Principles or Rules? Journal: Public Money & Management Pages: 7-9 Issue: 1 Volume: 26 Year: 2006 Month: 1 X-DOI: 10.1111/j.1467-9302.2005.00493.x File-URL: http://hdl.handle.net/10.1111/j.1467-9302.2005.00493.x File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:26:y:2006:i:1:p:7-9 Template-Type: ReDIF-Article 1.0 Author-Name: Ruth Levitt Author-X-Name-First: Ruth Author-X-Name-Last: Levitt Author-Name: William Solesbury Author-X-Name-First: William Author-X-Name-Last: Solesbury Title: Outsiders in Whitehall Journal: Public Money & Management Pages: 10-12 Issue: 1 Volume: 26 Year: 2006 Month: 1 X-DOI: 10.1111/j.1467-9302.2005.00494.x File-URL: http://hdl.handle.net/10.1111/j.1467-9302.2005.00494.x File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:26:y:2006:i:1:p:10-12 Template-Type: ReDIF-Article 1.0 Author-Name: Alan Lawton Author-X-Name-First: Alan Author-X-Name-Last: Lawton Title: Editorial Journal: Public Money & Management Pages: 13-14 Issue: 1 Volume: 26 Year: 2006 Month: 1 X-DOI: 10.1111/j.1467-9302.2005.00495.x File-URL: http://hdl.handle.net/10.1111/j.1467-9302.2005.00495.x File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:26:y:2006:i:1:p:13-14 Template-Type: ReDIF-Article 1.0 Author-Name: Alan Doig Author-X-Name-First: Alan Author-X-Name-Last: Doig Title: Half-Full or Half-Empty? The Past, Present and Future of British Public Sector Ethics Abstract: <title/> UK politics and the public sector have in recent years been the subject of inquiries and reviews into standards of conduct and the rules and procedures that regulate the conduct of public business in terms of impartiality and probity. The first major inquiry was held in 1976 and the second, the Committee on Standards in Public Life, in 1995. The latter has also been subject to self-assessments of progress. This article considers the inquiries' major themes and their various recommendations. The author asks whether or not these build on existing standards or seek to address their erosion—a crucial dimension to the impact and effectiveness of reforms both now and in the future. In other words, is the ethical reservoir from which public life has drawn its standards half-full and being replenished or half-empty and slowly leaking away? Journal: Public Money & Management Pages: 15-22 Issue: 1 Volume: 26 Year: 2006 Month: 1 X-DOI: 10.1111/j.1467-9302.2005.00496.x File-URL: http://hdl.handle.net/10.1111/j.1467-9302.2005.00496.x File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:26:y:2006:i:1:p:15-22 Template-Type: ReDIF-Article 1.0 Author-Name: William L. Hutton Author-X-Name-First: William L. Author-X-Name-Last: Hutton Author-Name: Andrew Massey Author-X-Name-First: Andrew Author-X-Name-Last: Massey Title: Professional Ethics and Public Service: Can Professionals Serve Two Masters? Abstract: <title/> The role of professionals in delivering goods and services on behalf of governments has, in recent times, been transformed. Not only that, but the regulation of their activities has come under increasing scrutiny. It is time to reassess the role and responsibilities of professionals, especially as they all have a dual allegiance to their employer and to their profession. This places them under a possible conflict of interests, where the interests of the employer invariably trump their allegiance to their profession. This article explores the implication of such conflict of interest and uses the decision not to replace the Alderney breakwater in the Channel Islands as a case study. Journal: Public Money & Management Pages: 23-30 Issue: 1 Volume: 26 Year: 2006 Month: 1 X-DOI: 10.1111/j.1467-9302.2005.00497.x File-URL: http://hdl.handle.net/10.1111/j.1467-9302.2005.00497.x File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:26:y:2006:i:1:p:23-30 Template-Type: ReDIF-Article 1.0 Author-Name: Genevieve Enid Kyarimpa Author-X-Name-First: Genevieve Enid Author-X-Name-Last: Kyarimpa Author-Name: Jean-Claude Garcia-Zamor Author-X-Name-First: Jean-Claude Author-X-Name-Last: Garcia-Zamor Title: The Quest for Public Service Ethics: Individual Conscience and Organizational Constraints Abstract: <title/> Contemporary public organizations are facing numerous challenges. Most critical is the use of bureaucratic discretion and ethics. A changing public service demands individual public officials to act responsibly in accordance with democratic principles and the public interest. What kind of ethical posture should public servants have? What should shape and guide their performance? What is the role of individual conscience? How do organizational culture, structure and processes affect individual ethical performance? The authors attempt to answer these questions by explaining the relationship between individual conscience and ethics on one hand and the relationship between the organizational culture, structure and processes and ethics on the other. Journal: Public Money & Management Pages: 31-38 Issue: 1 Volume: 26 Year: 2006 Month: 1 X-DOI: 10.1111/j.1467-9302.2005.00498.x File-URL: http://hdl.handle.net/10.1111/j.1467-9302.2005.00498.x File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:26:y:2006:i:1:p:31-38 Template-Type: ReDIF-Article 1.0 Author-Name: Barry J. O'Toole Author-X-Name-First: Barry J. Author-X-Name-Last: O'Toole Title: The Emergence of a ‘New’ Ethical Framework for Civil Servants Abstract: <title/> This article considers the increasing codification of the conduct of permanent civil servants in the UK over the past quarter of a century. It examines the demise of traditional approaches and traces the development of a ‘new’ ethical framework. It does so by examining the work of various public bodies, for example the Committee on Standards in Public Life and the Public Administration Select Committee. It sets these changes in the context of management changes in government and the changing nature of the relationships between ministers and civil servants. The author suggests that developing a ‘new’ ethical framework on the basis of traditional values and constitutional ‘certainties’ is the wrong answer to a misidentified problem. Journal: Public Money & Management Pages: 39-46 Issue: 1 Volume: 26 Year: 2006 Month: 1 X-DOI: 10.1111/j.1467-9302.2005.00499.x File-URL: http://hdl.handle.net/10.1111/j.1467-9302.2005.00499.x File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:26:y:2006:i:1:p:39-46 Template-Type: ReDIF-Article 1.0 Author-Name: Sandra Emerson Author-X-Name-First: Sandra Author-X-Name-Last: Emerson Title: The Public, Politics and Ethics of Public Officials: Corporate Scandals of 2002 Abstract: <title/> This article identifies the tradition of the public interest in the USA, argues for the balancing of interests and is critical of the role of regulators in balancing those interests. The author looks at the extent to which government in the USA was perceived to be protecting the public interest in its role as regulator of corporate America. Opinion polls conducted in 2002 indicated that the American public believed that regulators had failed to act in the public's interest. Today, the public is deeply divided along partisan lines about the role of regulators, a partisan division fuelled, in part, by regulators failing to articulate the ethical issues associated with their agencies' responsibility to promote and protect the public interest. Journal: Public Money & Management Pages: 47-54 Issue: 1 Volume: 26 Year: 2006 Month: 1 X-DOI: 10.1111/j.1467-9302.2005.00500.x File-URL: http://hdl.handle.net/10.1111/j.1467-9302.2005.00500.x File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:26:y:2006:i:1:p:47-54 Template-Type: ReDIF-Article 1.0 Author-Name: Kevin Morrell Author-X-Name-First: Kevin Author-X-Name-Last: Morrell Title: Governance, Ethics and the National Health Service Abstract: <title/> ‘Good’ governance requires ethical issues, such as accountability, responsibility, probity and representativeness, to be addressed. However, there do not appear to have been any attempts until now to examine systematically the links between archetypal forms of governance (hierarchy, market, network, community and relational) and established theories of ethics. This article explores the compatibility of governance forms with four ethical systems: utilitarianism, Kantianism, virtue ethics and an ethics of care. The implications of this analysis are illustrated with reference to the National Health Service (NHS). Journal: Public Money & Management Pages: 55-62 Issue: 1 Volume: 26 Year: 2006 Month: 1 X-DOI: 10.1111/j.1467-9302.2005.00501.x File-URL: http://hdl.handle.net/10.1111/j.1467-9302.2005.00501.x File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:26:y:2006:i:1:p:55-62 Template-Type: ReDIF-Article 1.0 Author-Name: Ewan Ferlie Author-X-Name-First: Ewan Author-X-Name-Last: Ferlie Author-Name: George Freeman Author-X-Name-First: George Author-X-Name-Last: Freeman Author-Name: Juliet McDonnell Author-X-Name-First: Juliet Author-X-Name-Last: McDonnell Author-Name: Christina Petsoulas Author-X-Name-First: Christina Author-X-Name-Last: Petsoulas Author-Name: Sara Rundle-Smith Author-X-Name-First: Sara Author-X-Name-Last: Rundle-Smith Title: Introducing Choice in the Public Services: Some Supply-Side Issues Abstract: <title/> Choice has re-emerged as a key theme in UK public policy. Drawing on a major empirical study of choice in NHS London, the authors report on some important policy implications. First, NHS as well as private sector providers responded to pro choice incentives. Second, the supply-side response was patchy and narrow, based on pre-existing ideas. Third, a case study of a private sector provider suggested that it was able to generate extra capacity quickly and effectively. Fourth, clinicians highlighted the threat to continuity of care, particularly in the case of chronic or complex conditions, rather than simple or elective surgery. Journal: Public Money & Management Pages: 63-72 Issue: 1 Volume: 26 Year: 2006 Month: 1 X-DOI: 10.1111/j.1467-9302.2005.00502.x File-URL: http://hdl.handle.net/10.1111/j.1467-9302.2005.00502.x File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:26:y:2006:i:1:p:63-72 Template-Type: ReDIF-Article 1.0 Author-Name: Abraham Carmeli Author-X-Name-First: Abraham Author-X-Name-Last: Carmeli Author-Name: Lynndee Kemmet Author-X-Name-First: Lynndee Author-X-Name-Last: Kemmet Title: Exploring Fit in Public Sector Organizations Abstract: <title/> Municipalities are complex organizational systems composed of policies, activities and resources. Using an in-depth case study analysis, the elements that make up the organizational systems of three municipalities in southern California are explored. This analysis shows how variation in fiscal health can be attributed to structural and managerial choices regarding the design and organizing of towns and cities. With a better understanding of both the internal and external fit of the organization, a city's managers may be able to make more careful decisions and improve day-to-day management and develop an area. Journal: Public Money & Management Pages: 73-80 Issue: 1 Volume: 26 Year: 2006 Month: 1 X-DOI: 10.1111/j.1467-9302.2005.00503.x File-URL: http://hdl.handle.net/10.1111/j.1467-9302.2005.00503.x File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:26:y:2006:i:1:p:73-80 Template-Type: ReDIF-Article 1.0 Author-Name: Graeme Currie Author-X-Name-First: Graeme Author-X-Name-Last: Currie Title: Editorial Journal: Public Money & Management Pages: 83-84 Issue: 2 Volume: 26 Year: 2006 Month: 4 X-DOI: 10.1111/j.1467-9302.2006.00504.x File-URL: http://hdl.handle.net/10.1111/j.1467-9302.2006.00504.x File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:26:y:2006:i:2:p:83-84 Template-Type: ReDIF-Article 1.0 Author-Name: Sue Dopson Author-X-Name-First: Sue Author-X-Name-Last: Dopson Title: Debate: Why Does Knowledge Stick? What We Can Learn From the Case of Evidence-Based Health Care Journal: Public Money & Management Pages: 85-86 Issue: 2 Volume: 26 Year: 2006 Month: 4 X-DOI: 10.1111/j.1467-9302.2006.00505.x File-URL: http://hdl.handle.net/10.1111/j.1467-9302.2006.00505.x File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:26:y:2006:i:2:p:85-86 Template-Type: ReDIF-Article 1.0 Author-Name: Rachael Addicott Author-X-Name-First: Rachael Author-X-Name-Last: Addicott Author-Name: Gerry McGivern Author-X-Name-First: Gerry Author-X-Name-Last: McGivern Author-Name: Ewan Ferlie Author-X-Name-First: Ewan Author-X-Name-Last: Ferlie Title: Networks, Organizational Learning and Knowledge Management: NHS Cancer Networks Abstract: <title/> There has been increased interest in the UK in network-based modes of organizing in the public services, as opposed to markets or hierarchies. One supposed advantage of the network form is a greater capacity for the transfer of evidence-based or ‘best’ practices across the network and accelerated organizational learning. Such networks may have a knowledge management role and stimulate the formation of ‘communities of practice’. This article tests these arguments using data from a study of managed NHS cancer networks in London. The general pattern was for networks to concentrate on structural reconfiguration, while their knowledge management role remained marginal. Some alternative implications for future policy development are considered. Journal: Public Money & Management Pages: 87-94 Issue: 2 Volume: 26 Year: 2006 Month: 4 X-DOI: 10.1111/j.1467-9302.2006.00506.x File-URL: http://hdl.handle.net/10.1111/j.1467-9302.2006.00506.x File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:26:y:2006:i:2:p:87-94 Template-Type: ReDIF-Article 1.0 Author-Name: Pinar Guven-Uslu Author-X-Name-First: Pinar Author-X-Name-Last: Guven-Uslu Title: Uses of Performance Metrics in Clinical and Managerial Networks Abstract: <title/> It has been widely argued that strategic change in organizations is best supported by encouraging networks, rather than imposing change bureaucratically. In the NHS, the government has been encouraging clinicians and managers to work together in networks to improve performance. This article shows that this kind of networking is difficult to realize. The author explains where the main problems lie: clinical managerial conflict; top-down approaches to the implementation of benchmarking initiatives; and the inadequacy of the evidence base for comparison. Journal: Public Money & Management Pages: 95-100 Issue: 2 Volume: 26 Year: 2006 Month: 4 X-DOI: 10.1111/j.1467-9302.2006.00507.x File-URL: http://hdl.handle.net/10.1111/j.1467-9302.2006.00507.x File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:26:y:2006:i:2:p:95-100 Template-Type: ReDIF-Article 1.0 Author-Name: Jean Hartley Author-X-Name-First: Jean Author-X-Name-Last: Hartley Author-Name: John Benington Author-X-Name-First: John Author-X-Name-Last: Benington Title: Copy and Paste, or Graft and Transplant? Knowledge Sharing Through Inter-Organizational Networks Abstract: <title/> This article discusses the government's use of inter-organizational networks to promote sharing of knowledge and innovation between public service organizations. It analyses the conditions for successful knowledge transfer between organizations, and highlights the importance of recognizing the contested nature of knowledge, the differences in interests between organizations, and the importance of relationships of trust, curiosity and respect for diversity, for generating a creative process of co-creation and cultivation of knowledge. It concludes by looking at the implications for policy-making and practice, as well as for academic theory and research. Journal: Public Money & Management Pages: 101-108 Issue: 2 Volume: 26 Year: 2006 Month: 4 X-DOI: 10.1111/j.1467-9302.2006.00508.x File-URL: http://hdl.handle.net/10.1111/j.1467-9302.2006.00508.x File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:26:y:2006:i:2:p:101-108 Template-Type: ReDIF-Article 1.0 Author-Name: Paul M. Collier Author-X-Name-First: Paul M. Author-X-Name-Last: Collier Title: Policing and the Intelligent Application of Knowledge Abstract: <title/> Effective knowledge management is as important to policing as to any other public (or private) sector organization in terms of improving performance. This article reviews the literature of knowledge management in policing, set in the context of the public criticism of intelligence systems in the aftermath of the Soham murders, but exemplified by the National Intelligence Model (NIM). Journal: Public Money & Management Pages: 109-116 Issue: 2 Volume: 26 Year: 2006 Month: 4 X-DOI: 10.1111/j.1467-9302.2006.00509.x File-URL: http://hdl.handle.net/10.1111/j.1467-9302.2006.00509.x File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:26:y:2006:i:2:p:109-116 Template-Type: ReDIF-Article 1.0 Author-Name: Racheal Finn Author-X-Name-First: Racheal Author-X-Name-Last: Finn Author-Name: Justin Waring Author-X-Name-First: Justin Author-X-Name-Last: Waring Title: Organizational Barriers to Architectural Knowledge and Teamwork in Operating Theatres Abstract: <title/> This article draws on data from two ethnographic case studies in operating theatres to examine difficulties encountered in teamworking. The authors show that architectural knowledge among team members is fundamental to effective team practice and the delivery of safe, efficient patient care. Evidence is presented to highlight ways in which aspects of the organizational context actually undermine both the acquisition and use of architectural knowledge among team members, in particular the need for flexibility. The implications for management and wider policy are discussed. Journal: Public Money & Management Pages: 117-124 Issue: 2 Volume: 26 Year: 2006 Month: 4 X-DOI: 10.1111/j.1467-9302.2006.00510.x File-URL: http://hdl.handle.net/10.1111/j.1467-9302.2006.00510.x File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:26:y:2006:i:2:p:117-124 Template-Type: ReDIF-Article 1.0 Author-Name: Steve Bundred Author-X-Name-First: Steve Author-X-Name-Last: Bundred Title: Solutions to Silos: Joining Up Knowledge Abstract: <title/> Silo organization and professional tensions have undermined attempts to share knowledge across the public sector. The failure to share knowledge and information has been the cause of serious public sector service failures. While reorganization, partnerships, performance management and strong regulation each play an important role in public service improvement, none on its own will bring about sufficiently enhanced knowledge management practices. High-quality public sector leadership, which demands and rewards a culture of knowledge sharing within the organization and with other public sector bodies, is the key to good knowledge management. This, in turn, is necessary to achieve the scale of public service improvement demanded by the government. Journal: Public Money & Management Pages: 125-130 Issue: 2 Volume: 26 Year: 2006 Month: 4 X-DOI: 10.1111/j.1467-9302.2006.00511.x File-URL: http://hdl.handle.net/10.1111/j.1467-9302.2006.00511.x File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:26:y:2006:i:2:p:125-130 Template-Type: ReDIF-Article 1.0 Author-Name: Mark McAteer Author-X-Name-First: Mark Author-X-Name-Last: McAteer Author-Name: Kevin Orr Author-X-Name-First: Kevin Author-X-Name-Last: Orr Title: Public Participation in Scottish Local Government: Strategic and Corporate Confusions Abstract: <title/> Improving the quality of public participation in council decision-making is a key part of local government ‘modernization’ across the UK. This article interrogates the extent to which public participation has developed in Scottish councils. The authors explore the challenges of building both ‘consumer’ and ‘citizenship’ consultation processes and the possible tensions between participative forms of governance and improved strategic and corporate management. Journal: Public Money & Management Pages: 131-138 Issue: 2 Volume: 26 Year: 2006 Month: 4 X-DOI: 10.1111/j.1467-9302.2006.00512.x File-URL: http://hdl.handle.net/10.1111/j.1467-9302.2006.00512.x File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:26:y:2006:i:2:p:131-138 Template-Type: ReDIF-Article 1.0 Author-Name: Chris Painter Author-X-Name-First: Chris Author-X-Name-Last: Painter Title: The Dysfunctional Discontinuities of Public Service Reform Journal: Public Money & Management Pages: 143-144 Issue: 3 Volume: 26 Year: 2006 Month: 6 X-DOI: 10.1111/j.1467-9302.2006.00513.x File-URL: http://hdl.handle.net/10.1111/j.1467-9302.2006.00513.x File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:26:y:2006:i:3:p:143-144 Template-Type: ReDIF-Article 1.0 Author-Name: Tony Bolden Author-X-Name-First: Tony Author-X-Name-Last: Bolden Author-Name: Reg Harman Author-X-Name-First: Reg Author-X-Name-Last: Harman Title: Let Us Have Realism for Britain's Railways Journal: Public Money & Management Pages: 145-148 Issue: 3 Volume: 26 Year: 2006 Month: 6 X-DOI: 10.1111/j.1467-9302.2006.00514.x File-URL: http://hdl.handle.net/10.1111/j.1467-9302.2006.00514.x File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:26:y:2006:i:3:p:145-148 Template-Type: ReDIF-Article 1.0 Author-Name: Robert Jupe Author-X-Name-First: Robert Author-X-Name-Last: Jupe Title: A Fudge? Network Rail? Status in the Rail Industry Journal: Public Money & Management Pages: 148-150 Issue: 3 Volume: 26 Year: 2006 Month: 6 X-DOI: 10.1111/j.1467-9302.2006.00515.x File-URL: http://hdl.handle.net/10.1111/j.1467-9302.2006.00515.x File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:26:y:2006:i:3:p:148-150 Template-Type: ReDIF-Article 1.0 Author-Name: Jean Shaoul Author-X-Name-First: Jean Author-X-Name-Last: Shaoul Title: The Cost of Operating Britain's Privatized Railways Abstract: <title/> Running a privatized and fragmented rail industry unable to recover its full operating and investment costs via the fare box under public ownership was inevitably going to generate extra costs: the returns to the providers of finance. This article produces evidence to show that the UK rail industry's costs have more than doubled since privatization (from £3.4bn in the last year before the restructuring of the industry to £7.4bn in 2003), partly because of the £800M returns to the providers of finance. This constitutes more than one-third of the rising annual subsidies, raising important questions of accountability for public money, whose reporting is far from clear. The author also explains how hard it is to get reliable information on the rail industry's subsidies and expresses concern that the reporting of billions of pounds of taxpayers' money and potential liabilities and future commitments is so opaque. Journal: Public Money & Management Pages: 151-158 Issue: 3 Volume: 26 Year: 2006 Month: 6 X-DOI: 10.1111/j.1467-9302.2006.00516.x File-URL: http://hdl.handle.net/10.1111/j.1467-9302.2006.00516.x File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:26:y:2006:i:3:p:151-158 Template-Type: ReDIF-Article 1.0 Author-Name: Lourdes Torres Author-X-Name-First: Lourdes Author-X-Name-Last: Torres Title: Service Charters in Spain: Transparency and Citizen Empowerment or Government Marketing? Abstract: <title/> This article analyses the effects of public service charters. It looks at the use of service charters for improving citizens' trust in government in Anglo-American countries and in countries in continental Europe. Reporting on research on charters in Spain, the author concludes that service charters have shown many public service providers how they can enhance the quality of their services and have been useful tools in modernizing government and increasing citizen trust. Journal: Public Money & Management Pages: 159-164 Issue: 3 Volume: 26 Year: 2006 Month: 6 X-DOI: 10.1111/j.1467-9302.2006.00517.x File-URL: http://hdl.handle.net/10.1111/j.1467-9302.2006.00517.x File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:26:y:2006:i:3:p:159-164 Template-Type: ReDIF-Article 1.0 Author-Name: Paul M. Collier Author-X-Name-First: Paul M. Author-X-Name-Last: Collier Title: In Search of Purpose and Priorities: Police Performance Indicators in England and Wales Abstract: <title/> The notion of police performance needs to be unpacked into what is done; how it is done; and the results of what is done. But performance indicators are inextricably bound up with the objectives of policing. The change in these objectives and in police performance indicators that have taken place between their inception in 1992 and 2004 in England and Wales reflect political priorities but portray a continual shift in focus. Without a fuller public discussion about the objectives of policing, efforts to improve public satisfaction with policing are likely to fail. What is needed is a set of priorities that are consistent and embedded in a three-year policing plan that actually stays in place for three years. Journal: Public Money & Management Pages: 165-172 Issue: 3 Volume: 26 Year: 2006 Month: 6 X-DOI: 10.1111/j.1467-9302.2006.00518.x File-URL: http://hdl.handle.net/10.1111/j.1467-9302.2006.00518.x File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:26:y:2006:i:3:p:165-172 Template-Type: ReDIF-Article 1.0 Author-Name: Andrew Pinnock Author-X-Name-First: Andrew Author-X-Name-Last: Pinnock Title: Public Value or Intrinsic Value? The Arts-Economic Consequences of Mr Keynes Abstract: <title/> According to the think-tank Demos, and Culture Minister David Lammy, Arts Council England faces a ‘crisis in legitimacy’. This article explains why. It takes an honest look at the cultural philosophy of founder-chairman John Maynard Keynes and shows how the Keynesian decision-making system works in practice. Journal: Public Money & Management Pages: 173-180 Issue: 3 Volume: 26 Year: 2006 Month: 6 X-DOI: 10.1111/j.1467-9302.2006.00519.x File-URL: http://hdl.handle.net/10.1111/j.1467-9302.2006.00519.x File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:26:y:2006:i:3:p:173-180 Template-Type: ReDIF-Article 1.0 Author-Name: Steve Bundred Author-X-Name-First: Steve Author-X-Name-Last: Bundred Title: The Future of Regulation in the Public Sector Abstract: <title/> This article considers the changes in methods of public service delivery and the demands for lower cost, less intrusive and more risk-based regulation, and what this means for public service regulators. It sets out key principles of regulation and defines the various types of regulator. The article seeks to initiate a broader debate, involving all affected stakeholders, regarding the future structure of public service regulation. Journal: Public Money & Management Pages: 181-188 Issue: 3 Volume: 26 Year: 2006 Month: 6 X-DOI: 10.1111/j.1467-9302.2006.00520.x File-URL: http://hdl.handle.net/10.1111/j.1467-9302.2006.00520.x File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:26:y:2006:i:3:p:181-188 Template-Type: ReDIF-Article 1.0 Author-Name: Chris Hume Author-X-Name-First: Chris Author-X-Name-Last: Hume Author-Name: Chris Wright Author-X-Name-First: Chris Author-X-Name-Last: Wright Title: You Don't Make a Pig Fatter by Weighing It—Performance Management: The Experience of the Youth Justice Board Abstract: <title/> The authors describe a new approach to successfully delivering sustained performance improvement. The approach, developed by the Youth Justice Board, has a number of lessons for other public services. Journal: Public Money & Management Pages: 189-192 Issue: 3 Volume: 26 Year: 2006 Month: 6 X-DOI: 10.1111/j.1467-9302.2006.00521.x File-URL: http://hdl.handle.net/10.1111/j.1467-9302.2006.00521.x File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:26:y:2006:i:3:p:189-192 Template-Type: ReDIF-Article 1.0 Author-Name: Riccardo Mussari Author-X-Name-First: Riccardo Author-X-Name-Last: Mussari Author-Name: Ileana Steccolini Author-X-Name-First: Ileana Author-X-Name-Last: Steccolini Title: Using the Internet for Communicating Performance Information Abstract: <title/> This article analyses the use of the internet to communicate performance information by large cities in France, Italy and Spain (Barcelona, Marseilles and Milan). The internet has a major role to play in improving accountability and responsiveness to citizens. The authors recommend that the cities develop better knowledge management systems, increase the interactivity of their websites, and enrich the accounting information that they present. Journal: Public Money & Management Pages: 193-196 Issue: 3 Volume: 26 Year: 2006 Month: 6 X-DOI: 10.1111/j.1467-9302.2006.00522.x File-URL: http://hdl.handle.net/10.1111/j.1467-9302.2006.00522.x File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:26:y:2006:i:3:p:193-196 Template-Type: ReDIF-Article 1.0 Author-Name: Jane Broadbent Author-X-Name-First: Jane Author-X-Name-Last: Broadbent Title: Editorial Journal: Public Money & Management Pages: 199-199 Issue: 4 Volume: 26 Year: 2006 Month: 9 X-DOI: 10.1111/j.1467-9302.2006.00523.x File-URL: http://hdl.handle.net/10.1111/j.1467-9302.2006.00523.x File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:26:y:2006:i:4:p:199-199 Template-Type: ReDIF-Article 1.0 Author-Name: Michael Hunt Author-X-Name-First: Michael Author-X-Name-Last: Hunt Title: Debate: Freedom of Information—Initial Success but Some Way to Go? Journal: Public Money & Management Pages: 199-202 Issue: 4 Volume: 26 Year: 2006 Month: 9 X-DOI: 10.1111/j.1467-9302.2006.00524.x File-URL: http://hdl.handle.net/10.1111/j.1467-9302.2006.00524.x File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:26:y:2006:i:4:p:199-202 Template-Type: ReDIF-Article 1.0 Author-Name: Kuno Schedler Author-X-Name-First: Kuno Author-X-Name-Last: Schedler Title: Introduction Journal: Public Money & Management Pages: 203-204 Issue: 4 Volume: 26 Year: 2006 Month: 9 X-DOI: 10.1111/j.1467-9302.2006.00525.x File-URL: http://hdl.handle.net/10.1111/j.1467-9302.2006.00525.x File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:26:y:2006:i:4:p:203-204 Template-Type: ReDIF-Article 1.0 Author-Name: Isabel Brusca Author-X-Name-First: Isabel Author-X-Name-Last: Brusca Author-Name: Vicente Montesinos Author-X-Name-First: Vicente Author-X-Name-Last: Montesinos Title: Are Citizens Significant Users of Government Financial Information? Abstract: <title/> This article reports on the use that the public makes of the budgetary and financial reporting produced by Spanish local authorities. The authors show financial reporting influences voting behaviour. Although citizens cannot decide how much tax they have to pay or the volume or quality of the services, they can control public management when it comes to election time. Accounting information can reflect the results of public policies and consequently serve as a vehicle for communicating the economic effects of political management. The authors make a strong case for more ‘popular’ financial reporting so that government accounts can be understood and properly used by non-specialists. Journal: Public Money & Management Pages: 205-209 Issue: 4 Volume: 26 Year: 2006 Month: 9 X-DOI: 10.1111/j.1467-9302.2006.00526.x File-URL: http://hdl.handle.net/10.1111/j.1467-9302.2006.00526.x File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:26:y:2006:i:4:p:205-209 Template-Type: ReDIF-Article 1.0 Author-Name: João Carvalho Author-X-Name-First: João Author-X-Name-Last: Carvalho Author-Name: Susana Jorge Author-X-Name-First: Susana Author-X-Name-Last: Jorge Author-Name: M. José Fernandes Author-X-Name-First: M. José Author-X-Name-Last: Fernandes Title: New Local Government Accounting in Portugal Abstract: <title/> Local government accounting in Portugal has changed significantly over the past five years bringing local government accounting closer to business accounting. The previous system was basically cash-based and budget-oriented, now cash-based budgeting is used with accrual-based financial and cost accounting, using double-entry in order to provide more useful information for decision-making. In this article, the authors show how the new accounting and budgeting system can lead to misinterpretations of an organization's economic and financial situation. Journal: Public Money & Management Pages: 211-216 Issue: 4 Volume: 26 Year: 2006 Month: 9 X-DOI: 10.1111/j.1467-9302.2006.00527.x File-URL: http://hdl.handle.net/10.1111/j.1467-9302.2006.00527.x File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:26:y:2006:i:4:p:211-216 Template-Type: ReDIF-Article 1.0 Author-Name: Berit Adam Author-X-Name-First: Berit Author-X-Name-Last: Adam Author-Name: Christiane Behm Author-X-Name-First: Christiane Author-X-Name-Last: Behm Title: The Use of Budget Reforms to Modernize Governance in German Local Government Abstract: <title/> This article discusses the NPM-style reforms being introduced to German local government. The authors focus on the experiences of the city of Uelzen in Lower Saxony because it is quite advanced in terms of implementing NPM-based reforms. Journal: Public Money & Management Pages: 217-220 Issue: 4 Volume: 26 Year: 2006 Month: 9 X-DOI: 10.1111/j.1467-9302.2006.00528.x File-URL: http://hdl.handle.net/10.1111/j.1467-9302.2006.00528.x File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:26:y:2006:i:4:p:217-220 Template-Type: ReDIF-Article 1.0 Author-Name: Susan Newberry Author-X-Name-First: Susan Author-X-Name-Last: Newberry Author-Name: June Pallot Author-X-Name-First: June Author-X-Name-Last: Pallot Title: New Zealand's Financial Management System: Implications for Democracy Abstract: <title/> New Zealand's new public management (NPM) financial management reforms were widely hailed as ground-breaking. This article explains how some of the accounting techniques used in New Zealand's reforms undermine fundamental democratic controls. In the light of the evidence presented, other countries might review their own constitutional conventions and examine closely the extent to which the accounting techniques adopted and developed in financial management reforms enhance or undermine the fundamental mechanisms of democracy. Journal: Public Money & Management Pages: 221-227 Issue: 4 Volume: 26 Year: 2006 Month: 9 X-DOI: 10.1111/j.1467-9302.2006.00529.x File-URL: http://hdl.handle.net/10.1111/j.1467-9302.2006.00529.x File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:26:y:2006:i:4:p:221-227 Template-Type: ReDIF-Article 1.0 Author-Name: Reto Flury Author-X-Name-First: Reto Author-X-Name-Last: Flury Author-Name: Kuno Schedler Author-X-Name-First: Kuno Author-X-Name-Last: Schedler Title: Political Versus Managerial Use of Cost and Performance Accounting Abstract: <title/> This article explains why it is impossible to use cost and performance accounting in public administration purely as an instrument for internal management. The authors report on a survey in Switzerland which highlighted the different expectations that politicians and managers have for cost and performance accounting. The authors warn that politicians and managers need to be aware of the conflicts arising from their different information needs. New cost and performance accounting systems need to be designed to satisfy both groups. Journal: Public Money & Management Pages: 229-234 Issue: 4 Volume: 26 Year: 2006 Month: 9 X-DOI: 10.1111/j.1467-9302.2006.00530.x File-URL: http://hdl.handle.net/10.1111/j.1467-9302.2006.00530.x File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:26:y:2006:i:4:p:229-234 Template-Type: ReDIF-Article 1.0 Author-Name: Stephen P. Osborne Author-X-Name-First: Stephen P. Author-X-Name-Last: Osborne Author-Name: Rona Beattie Author-X-Name-First: Rona Author-X-Name-Last: Beattie Author-Name: Arthur Williamson Author-X-Name-First: Arthur Author-X-Name-Last: Williamson Title: The Impact of Local Voluntary and Community Sector Infrastructure on Community Involvement in Rural Regeneration Partnerships Abstract: <title/> This article reviews the role of local voluntary and community sector infrastructure bodies in promoting and supporting community involvement in rural regeneration partnerships. It shows that they are an essential element in addressing the power and structural inequalities that have often dogged such partnerships in the past. The authors identify key approaches that these bodies can take, both to stimulate local grassroots community involvement in regeneration initiatives and to ensure that community representatives at the strategic level are sensitive to the needs and views of local communities. Journal: Public Money & Management Pages: 235-242 Issue: 4 Volume: 26 Year: 2006 Month: 9 X-DOI: 10.1111/j.1467-9302.2006.00531.x File-URL: http://hdl.handle.net/10.1111/j.1467-9302.2006.00531.x File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:26:y:2006:i:4:p:235-242 Template-Type: ReDIF-Article 1.0 Author-Name: John Hood Author-X-Name-First: John Author-X-Name-Last: Hood Author-Name: Nataliya Acc-Nikmehr Author-X-Name-First: Nataliya Author-X-Name-Last: Acc-Nikmehr Title: Local Authorities and the Financing of the Employers' Liability Risk Abstract: <title/> Various bodies have recently discussed the apparent crisis facing the commercial insurance market and the underwriting of employers' liability insurance. As major employers who have traditionally used this market, local authorities would be expected to be heavily exposed to such a crisis. Concurrent with these insurance market difficulties has been a growth in alternative methods of risk financing. This article draws on a survey of local authority risk managers to explore their views on the current employers' liability system, the insurance market which supports that system and on new ways of dealing with risk. The results suggest that local authorities may be taking too narrow a view of these issues. Journal: Public Money & Management Pages: 243-250 Issue: 4 Volume: 26 Year: 2006 Month: 9 X-DOI: 10.1111/j.1467-9302.2006.00532.x File-URL: http://hdl.handle.net/10.1111/j.1467-9302.2006.00532.x File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:26:y:2006:i:4:p:243-250 Template-Type: ReDIF-Article 1.0 Author-Name: Teresa Garcia Valderrama Author-X-Name-First: Teresa Garcia Author-X-Name-Last: Valderrama Author-Name: Rosario Del Rio Sanchez Author-X-Name-First: Rosario Del Rio Author-X-Name-Last: Sanchez Title: Development and Implementation of a University Costing Model Abstract: <title/> This article analyses the advantages and disadvantages of costing models for public universities. The authors propose a new model which uses the best of the traditional and the newer activity based costing (ABC) models. The new model will be of interest to universities worldwide. Journal: Public Money & Management Pages: 251-255 Issue: 4 Volume: 26 Year: 2006 Month: 9 X-DOI: 10.1111/j.1467-9302.2006.00533.x File-URL: http://hdl.handle.net/10.1111/j.1467-9302.2006.00533.x File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:26:y:2006:i:4:p:251-255 Template-Type: ReDIF-Article 1.0 Author-Name: Christopher Pollitt Author-X-Name-First: Christopher Author-X-Name-Last: Pollitt Title: Academic Advice to Practitioners—What is its Nature, Place and Value Within Academia? Abstract: <title/> This article argues that more systematic attention needs to be given to academic advice to managers and policy-makers. It explores the ‘third world’ of academic public management—the giving of advice by academics to politicians and public servants. It first focuses on the question of what kind of advice is given. At least eight different modes of advice are identified, each with rather different implications for the rules of engagement. This is used as a basis for a subsequent exploration of the more debated issue of the ‘rules of engagement’ between academics and practitioners. Finally, a discussion is opened of how advice work could be assessed for its strictly scientific merit. Journal: Public Money & Management Pages: 257-264 Issue: 4 Volume: 26 Year: 2006 Month: 9 X-DOI: 10.1111/j.1467-9302.2006.00534.x File-URL: http://hdl.handle.net/10.1111/j.1467-9302.2006.00534.x File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:26:y:2006:i:4:p:257-264 Template-Type: ReDIF-Article 1.0 Author-Name: Adrian Lyons Author-X-Name-First: Adrian Author-X-Name-Last: Lyons Title: Looking Beyond the Railway Soap Opera Journal: Public Money & Management Pages: 267-268 Issue: 5 Volume: 26 Year: 2006 Month: 11 X-DOI: 10.1111/j.1467-9302.2006.00535.x File-URL: http://hdl.handle.net/10.1111/j.1467-9302.2006.00535.x File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:26:y:2006:i:5:p:267-268 Template-Type: ReDIF-Article 1.0 Author-Name: George Muir Author-X-Name-First: George Author-X-Name-Last: Muir Title: Railways—A Successful Public Service Reform Journal: Public Money & Management Pages: 268-269 Issue: 5 Volume: 26 Year: 2006 Month: 11 X-DOI: 10.1111/j.1467-9302.2006.00536.x File-URL: http://hdl.handle.net/10.1111/j.1467-9302.2006.00536.x File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:26:y:2006:i:5:p:268-269 Template-Type: ReDIF-Article 1.0 Author-Name: Denis Smith Author-X-Name-First: Denis Author-X-Name-Last: Smith Title: Editorial Journal: Public Money & Management Pages: 271-273 Issue: 5 Volume: 26 Year: 2006 Month: 11 X-DOI: 10.1111/j.1467-9302.2006.00537.x File-URL: http://hdl.handle.net/10.1111/j.1467-9302.2006.00537.x File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:26:y:2006:i:5:p:271-273 Template-Type: ReDIF-Article 1.0 Author-Name: Dipak K. Gupta Author-X-Name-First: Dipak K. Author-X-Name-Last: Gupta Title: International Terrorism and the Costs of Over-Reaction Journal: Public Money & Management Pages: 274-275 Issue: 5 Volume: 26 Year: 2006 Month: 11 X-DOI: 10.1111/j.1467-9302.2006.00538.x File-URL: http://hdl.handle.net/10.1111/j.1467-9302.2006.00538.x File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:26:y:2006:i:5:p:274-275 Template-Type: ReDIF-Article 1.0 Author-Name: Dave Snowden Author-X-Name-First: Dave Author-X-Name-Last: Snowden Title: Perspectives Around Emergent Connectivity, Sense-Making and Asymmetric Threat Management Journal: Public Money & Management Pages: 275-277 Issue: 5 Volume: 26 Year: 2006 Month: 11 X-DOI: 10.1111/j.1467-9302.2006.00539.x File-URL: http://hdl.handle.net/10.1111/j.1467-9302.2006.00539.x File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:26:y:2006:i:5:p:275-277 Template-Type: ReDIF-Article 1.0 Author-Name: Bernard Hogan-Howe Author-X-Name-First: Bernard Author-X-Name-Last: Hogan-Howe Title: Perspectives around Policing Journal: Public Money & Management Pages: 278-279 Issue: 5 Volume: 26 Year: 2006 Month: 11 X-DOI: 10.1111/j.1467-9302.2006.00540.x File-URL: http://hdl.handle.net/10.1111/j.1467-9302.2006.00540.x File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:26:y:2006:i:5:p:278-279 Template-Type: ReDIF-Article 1.0 Author-Name: Arie Perliger Author-X-Name-First: Arie Author-X-Name-Last: Perliger Author-Name: Ami Pedahzur Author-X-Name-First: Ami Author-X-Name-Last: Pedahzur Title: Coping with Suicide Attacks: Lessons from Israel Abstract: <title/> This article describes research on the challenges that suicide attacks and other mass casualty attacks have posed to policy-makers and first responders in Israel. The authors describe a model of response to attacks which focuses on defensive responses to terrorism: prevention, crisis management and reconstruction. The authors draw out the lessons for other countries and discuss the problems that still need to be addressed in order to cope effectively with current and future terrorist attacks. Journal: Public Money & Management Pages: 281-286 Issue: 5 Volume: 26 Year: 2006 Month: 11 X-DOI: 10.1111/j.1467-9302.2006.00541.x File-URL: http://hdl.handle.net/10.1111/j.1467-9302.2006.00541.x File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:26:y:2006:i:5:p:281-286 Template-Type: ReDIF-Article 1.0 Author-Name: Niyi Awofeso Author-X-Name-First: Niyi Author-X-Name-Last: Awofeso Title: Suicidal Terrorism and Public Health Abstract: <title/> Suicidal terrorism—the targeted use of self-destructing humans against specific populations as a means of effecting political change—is now the most common, and most lethal, form of terrorism. Its effects on public health include loss of well-being and security, psychological illness, physical injury, death, public panic, and loss of basic civil liberties. This article discusses interventions that individuals, governments and the public health community may undertake to minimize the risk of, and effectively respond to, suicidal terrorism. Journal: Public Money & Management Pages: 287-294 Issue: 5 Volume: 26 Year: 2006 Month: 11 X-DOI: 10.1111/j.1467-9302.2006.00542.x File-URL: http://hdl.handle.net/10.1111/j.1467-9302.2006.00542.x File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:26:y:2006:i:5:p:287-294 Template-Type: ReDIF-Article 1.0 Author-Name: Arjen Boin Author-X-Name-First: Arjen Author-X-Name-Last: Boin Author-Name: Denis Smith Author-X-Name-First: Denis Author-X-Name-Last: Smith Title: Terrorism and Critical Infrastructures: Implications for Public--Private Crisis Management Abstract: <title/> The spate of terrorist attacks in New York, London and Madrid has raised some significant issues for the public management of critical infrastructures. In many countries, privatizations in the 1980s and 1990s have transferred key elements of the critical infrastructure to private companies. Because these infrastructures are of major significance to our societies and economies, they must be protected against prolonged periods of breakdown. The ‘new’ terrorism has the potential to do just that. The management of this new threat is a complex task, which invariably will be undertaken by both public and private actors. They must deal with the core challenges of the prevention of attacks, effective communication of information across organizational boundaries and the ‘ownership’ of crisis decision-making. This article considers these issues within the context of the broader research areas of public management and crisis management. Journal: Public Money & Management Pages: 295-304 Issue: 5 Volume: 26 Year: 2006 Month: 11 X-DOI: 10.1111/j.1467-9302.2006.00543.x File-URL: http://hdl.handle.net/10.1111/j.1467-9302.2006.00543.x File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:26:y:2006:i:5:p:295-304 Template-Type: ReDIF-Article 1.0 Author-Name: John Steen Author-X-Name-First: John Author-X-Name-Last: Steen Author-Name: Peter W. Liesch Author-X-Name-First: Peter W. Author-X-Name-Last: Liesch Author-Name: Gary A. Knight Author-X-Name-First: Gary A. Author-X-Name-Last: Knight Author-Name: Michael R. Czinkota Author-X-Name-First: Michael R. Author-X-Name-Last: Czinkota Title: The Contagion of International Terrorism and its Effects on the Firm in an Interconnected World Abstract: <title/> International trade and investment economies are highly integrated and interdependent and can be exploited by organized, international terrorism. The network of inter dependencies in the international economy means that a terrorist attack has the potential to disrupt the functioning of the network, so the effects can reverberate around the world. Governments can control the distributed effects of terrorism by auditing industrial networks to reveal and protect critical hubs and by promoting flexibility in production and distribution of goods and services to improve resilience in the economy. To explain these network effects, the authors draw on the new science of complex networks which has been applied to the physical sciences and is now increasingly being used to explain organizational and economic phenomena. Journal: Public Money & Management Pages: 305-312 Issue: 5 Volume: 26 Year: 2006 Month: 11 X-DOI: 10.1111/j.1467-9302.2006.00544.x File-URL: http://hdl.handle.net/10.1111/j.1467-9302.2006.00544.x File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:26:y:2006:i:5:p:305-312 Template-Type: ReDIF-Article 1.0 Author-Name: David Griffiths Author-X-Name-First: David Author-X-Name-Last: Griffiths Title: Some Puzzles and Paradoxes of the Efficiency Agenda—and a Way Forward Abstract: <title/> This article is a contribution from a local government practitioner to a more theoretical consideration of the Gershon efficiency agenda. It unpacks the concept of efficiency as it is currently interpreted for local authorities by the government and questions whether this reflects an adequate appreciation of the local government role. After exploring a series of practical difficulties in the measurement of efficiency, the author outlines an alternative approach, better integrated with other elements of the local government performance management regime. Journal: Public Money & Management Pages: 313-318 Issue: 5 Volume: 26 Year: 2006 Month: 11 X-DOI: 10.1111/j.1467-9302.2006.00545.x File-URL: http://hdl.handle.net/10.1111/j.1467-9302.2006.00545.x File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:26:y:2006:i:5:p:313-318 Template-Type: ReDIF-Article 1.0 Author-Name: Peter Vass Author-X-Name-First: Peter Author-X-Name-Last: Vass Title: Solving Financial Exclusion Needs Joined-Up Government Journal: Public Money & Management Pages: 3-4 Issue: 1 Volume: 27 Year: 2007 Month: 2 X-DOI: 10.1111/j.1467-9302.2007.00547.x File-URL: http://hdl.handle.net/10.1111/j.1467-9302.2007.00547.x File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:27:y:2007:i:1:p:3-4 Template-Type: ReDIF-Article 1.0 Author-Name: Des McConaghy Author-X-Name-First: Des Author-X-Name-Last: McConaghy Title: Getting It Together: Joined-Up Knowledge and the Strategic Framework of Debate Journal: Public Money & Management Pages: 4-7 Issue: 1 Volume: 27 Year: 2007 Month: 2 X-DOI: 10.1111/j.1467-9302.2007.00548.x File-URL: http://hdl.handle.net/10.1111/j.1467-9302.2007.00548.x File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:27:y:2007:i:1:p:4-7 Template-Type: ReDIF-Article 1.0 Author-Name: Donal G. McKillop Author-X-Name-First: Donal G. Author-X-Name-Last: McKillop Author-Name: John O. S. Wilson Author-X-Name-First: John O. S. Author-X-Name-Last: Wilson Title: Editorial Journal: Public Money & Management Pages: 9-12 Issue: 1 Volume: 27 Year: 2007 Month: 2 X-DOI: 10.1111/j.1467-9302.2007.00549.x File-URL: http://hdl.handle.net/10.1111/j.1467-9302.2007.00549.x File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:27:y:2007:i:1:p:9-12 Template-Type: ReDIF-Article 1.0 Author-Name: Sharon Collard Author-X-Name-First: Sharon Author-X-Name-Last: Collard Title: Toward Financial Inclusion in the UK: Progress and Challenges Abstract: <title/> In an increasingly cashless economy, the consequences of being outside the mainstream financial services market have become more serious. This article reviews the progress that has been made in promoting financial inclusion in three areas of financial services provision—banking, consumer credit and insurance— and the challenges that remain. Journal: Public Money & Management Pages: 13-20 Issue: 1 Volume: 27 Year: 2007 Month: 2 X-DOI: 10.1111/j.1467-9302.2007.00550.x File-URL: http://hdl.handle.net/10.1111/j.1467-9302.2007.00550.x File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:27:y:2007:i:1:p:13-20 Template-Type: ReDIF-Article 1.0 Author-Name: Santiago Carbo Author-X-Name-First: Santiago Author-X-Name-Last: Carbo Author-Name: Edward P. M. Gardener Author-X-Name-First: Edward P. M. Author-X-Name-Last: Gardener Author-Name: Philip Molyneux Author-X-Name-First: Philip Author-X-Name-Last: Molyneux Title: Financial Exclusion in Europe Abstract: <title/> This article outlines the nature, causes and extent of financial exclusion in Europe and discusses policy/industry responses to tackling it. Policy response has been ad hoc and country specific. Policy-making by the EC has been disappointing; national solutions are preferred to US-style affirmative action. The offer of basic banking accounts typically lies at the heart of many countries' efforts to increase financial inclusion and they are a common feature of European policy. Journal: Public Money & Management Pages: 21-27 Issue: 1 Volume: 27 Year: 2007 Month: 2 X-DOI: 10.1111/j.1467-9302.2007.00551.x File-URL: http://hdl.handle.net/10.1111/j.1467-9302.2007.00551.x File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:27:y:2007:i:1:p:21-27 Template-Type: ReDIF-Article 1.0 Author-Name: Adele Atkinson Author-X-Name-First: Adele Author-X-Name-Last: Atkinson Author-Name: Stephen McKay Author-X-Name-First: Stephen Author-X-Name-Last: McKay Author-Name: Sharon Collard Author-X-Name-First: Sharon Author-X-Name-Last: Collard Author-Name: Elaine Kempson Author-X-Name-First: Elaine Author-X-Name-Last: Kempson Title: Levels of Financial Capability in the UK Abstract: <title/> This article presents a new way of looking at and measuring financial literacy. Financial education work to date has focused on managing money, yet the survey described here shows that this is the area where levels of capability are highest. At least half of the UK population needs reminding that it is dangerous to live for the day and make no provision for changes in circumstance, unexpected expenditure, or retirement. In addition, with the low levels of financial capability identified by the survey, it is likely that mis-selling of financial products will continue in the UK. The authors conclude with policy priorities for the government. Journal: Public Money & Management Pages: 29-36 Issue: 1 Volume: 27 Year: 2007 Month: 2 X-DOI: 10.1111/j.1467-9302.2007.00552.x File-URL: http://hdl.handle.net/10.1111/j.1467-9302.2007.00552.x File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:27:y:2007:i:1:p:29-36 Template-Type: ReDIF-Article 1.0 Author-Name: Donal G. McKillop Author-X-Name-First: Donal G. Author-X-Name-Last: McKillop Author-Name: Anne-Marie Ward Author-X-Name-First: Anne-Marie Author-X-Name-Last: Ward Author-Name: John O. S. Wilson Author-X-Name-First: John O. S. Author-X-Name-Last: Wilson Title: The Development of Credit Unions and Their Role in Tackling Financial Exclusion Abstract: <title/> The government has been actively encouraging the development of credit unions to help the financially excluded. However, rather than stimulating credit union development, government grants can erode the community self-help ethos on which credit unions are founded. Policies should be formulated which encourage credit union development based on a membership drawn from a cross-section of the population. Journal: Public Money & Management Pages: 37-44 Issue: 1 Volume: 27 Year: 2007 Month: 2 X-DOI: 10.1111/j.1467-9302.2007.00553.x File-URL: http://hdl.handle.net/10.1111/j.1467-9302.2007.00553.x File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:27:y:2007:i:1:p:37-44 Template-Type: ReDIF-Article 1.0 Author-Name: Noreen Byrne Author-X-Name-First: Noreen Author-X-Name-Last: Byrne Author-Name: Olive McCarthy Author-X-Name-First: Olive Author-X-Name-Last: McCarthy Author-Name: Michael Ward Author-X-Name-First: Michael Author-X-Name-Last: Ward Title: Money-Lending and Financial Exclusion Abstract: <title/> This article focuses on money-lending and financial exclusion in Ireland. Borrowing from money-lenders is seen in the academic literature as an indicator of exclusion from more affordable sources of credit. However, Ireland has a widespread credit union movement which provides access to affordable credit. The authors investigated whether this has an impact on the use of money-lending in Ireland. They found that a significant number of people who borrow from moneylenders also borrow from mainstream sources of credit. The borrower and moneylender relationship is complex and is not centred on access alone. The authors explain why new policy is needed which must not only focus on access to financial services but equally on financial education and regulation. Journal: Public Money & Management Pages: 45-52 Issue: 1 Volume: 27 Year: 2007 Month: 2 X-DOI: 10.1111/j.1467-9302.2007.00554.x File-URL: http://hdl.handle.net/10.1111/j.1467-9302.2007.00554.x File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:27:y:2007:i:1:p:45-52 Template-Type: ReDIF-Article 1.0 Author-Name: Colin Talbot Author-X-Name-First: Colin Author-X-Name-Last: Talbot Author-Name: Carole Johnson Author-X-Name-First: Carole Author-X-Name-Last: Johnson Title: Seasonal Cycles in Public Management: Disaggregation and Re-aggregation Abstract: <title/> A central feature of New Public Management (NPM) was the disaggregation of organizations into smaller units. This article examines the ebbs and flows of organizational size in the UK public sector—from the rise of the ‘small is beautiful’ idea in the 1980s and 1990s to the current ‘new big government’. This is not a simple cycle as the new big government differs in significant ways from the old—but there is clearly a cyclical element at play. Some proximate causes for the new wave of mergers given by policy-makers are explored. Journal: Public Money & Management Pages: 53-60 Issue: 1 Volume: 27 Year: 2007 Month: 2 X-DOI: 10.1111/j.1467-9302.2007.00555.x File-URL: http://hdl.handle.net/10.1111/j.1467-9302.2007.00555.x File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:27:y:2007:i:1:p:53-60 Template-Type: ReDIF-Article 1.0 Author-Name: Jeanette Moore Author-X-Name-First: Jeanette Author-X-Name-Last: Moore Author-Name: Justin Keen Author-X-Name-First: Justin Author-X-Name-Last: Keen Title: Accounting for Joined-Up Government: The Case of Intermediate Care Abstract: <title/> ‘Joined-up government’ policies have been promoted by the government in the since 1997. To date, there have been few empirical studies of the implementati of these policies. This article presents the results of a study of expenditure on intermediate care in England and highlights tensions between multi-organizational co-ordination of services on the ground and hierarchical financing and reporting arrangements. Journal: Public Money & Management Pages: 61-68 Issue: 1 Volume: 27 Year: 2007 Month: 2 X-DOI: 10.1111/j.1467-9302.2007.00556.x File-URL: http://hdl.handle.net/10.1111/j.1467-9302.2007.00556.x File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:27:y:2007:i:1:p:61-68 Template-Type: ReDIF-Article 1.0 Author-Name: John May Author-X-Name-First: John Author-X-Name-Last: May Title: The Triangle of Engagement: An Unusual Way of Looking at the Usual Suspects Abstract: <title/> This article introduces a new model, the ‘Triangle of Engagement’, which postulates that the higher the level of engagement required from participants, the fewer people there are who are willing or able to make this commitment. The model has important implications for practitioners and commissioners of public participation and community engagement. Journal: Public Money & Management Pages: 69-75 Issue: 1 Volume: 27 Year: 2007 Month: 2 X-DOI: 10.1111/j.1467-9302.2007.00557.x File-URL: http://hdl.handle.net/10.1111/j.1467-9302.2007.00557.x File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:27:y:2007:i:1:p:69-75 Template-Type: ReDIF-Article 1.0 Author-Name: Robert McMurray Author-X-Name-First: Robert Author-X-Name-Last: McMurray Title: Our Reforms, Our Partnerships, Same Problems: The Chronic Case of the English NHS Abstract: <title/> With the publication of a white paper on ‘Our Health, Our Care, Our Say’, the government reasserted its belief in the value of partnerships in delivering effective public services. Yet, despite the commitment, perpetual organizational reform will continue to undermine joint working. This article explores how certain types of continuous and externally imposed organizational change cause managers and practitioners to reluctantly turn away from partnership working, and considers what this means for policy outcomes. Journal: Public Money & Management Pages: 77-82 Issue: 1 Volume: 27 Year: 2007 Month: 2 X-DOI: 10.1111/j.1467-9302.2007.00558.x File-URL: http://hdl.handle.net/10.1111/j.1467-9302.2007.00558.x File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:27:y:2007:i:1:p:77-82 Template-Type: ReDIF-Article 1.0 Author-Name: Robert Jupe Author-X-Name-First: Robert Author-X-Name-Last: Jupe Title: Rail Franchising Matters—The Award of Open Access Rights on the ECML Abstract: <title/> In March 2006, the Rail Regulator made a controversial decision to award open access rights to a new train operator on the east coast route. A 10-year franchise had been granted to GNER on this route in 2005 on the assumption that there would not be competition from open access operators. This article examines this decision, concluding that it reflects confusion over responsibilities and the government's ambivalent attitude to rail privatization. Alternatives to the current ‘malaise’ are suggested. Journal: Public Money & Management Pages: 83-86 Issue: 1 Volume: 27 Year: 2007 Month: 2 X-DOI: 10.1111/j.1467-9302.2007.00559.x File-URL: http://hdl.handle.net/10.1111/j.1467-9302.2007.00559.x File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:27:y:2007:i:1:p:83-86 Template-Type: ReDIF-Article 1.0 Author-Name: Andrew Gray Author-X-Name-First: Andrew Author-X-Name-Last: Gray Author-Name: Christopher Hood Author-X-Name-First: Christopher Author-X-Name-Last: Hood Title: Editorial: Public Management by Numbers Journal: Public Money & Management Pages: 89-89 Issue: 2 Volume: 27 Year: 2007 Month: 4 X-DOI: 10.1111/j.1467-9302.2007.00560.x File-URL: http://hdl.handle.net/10.1111/j.1467-9302.2007.00560.x File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:27:y:2007:i:2:p:89-89 Template-Type: ReDIF-Article 1.0 Author-Name: Sir Gus O'Donnell Author-X-Name-First: Sir Gus Author-X-Name-Last: O'Donnell Title: The Civil Service—The Way Forward Journal: Public Money & Management Pages: 89-91 Issue: 2 Volume: 27 Year: 2007 Month: 4 X-DOI: 10.1111/j.1467-9302.2007.00561.x File-URL: http://hdl.handle.net/10.1111/j.1467-9302.2007.00561.x File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:27:y:2007:i:2:p:89-91 Template-Type: ReDIF-Article 1.0 Author-Name: Peter Vass Author-X-Name-First: Peter Author-X-Name-Last: Vass Title: A Conspiracy of Good Intentions Journal: Public Money & Management Pages: 91-92 Issue: 2 Volume: 27 Year: 2007 Month: 4 X-DOI: 10.1111/j.1467-9302.2007.00562.x File-URL: http://hdl.handle.net/10.1111/j.1467-9302.2007.00562.x File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:27:y:2007:i:2:p:91-92 Template-Type: ReDIF-Article 1.0 Author-Name: Donald R. Coid Author-X-Name-First: Donald R. Author-X-Name-Last: Coid Author-Name: Huw T. O. Davies Author-X-Name-First: Huw T. O. Author-X-Name-Last: Davies Title: Health Care Workers' Well-Being and the Therapeutic Relationship: Does Organizational Change Do Damage? Journal: Public Money & Management Pages: 93-94 Issue: 2 Volume: 27 Year: 2007 Month: 4 X-DOI: 10.1111/j.1467-9302.2007.00563.x File-URL: http://hdl.handle.net/10.1111/j.1467-9302.2007.00563.x File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:27:y:2007:i:2:p:93-94 Template-Type: ReDIF-Article 1.0 Author-Name: Christopher Hood Author-X-Name-First: Christopher Author-X-Name-Last: Hood Title: Public Service Management by Numbers: Why Does it Vary? Where Has it Come From? What Are the Gaps and the Puzzles? Abstract: Targets, rankings and intelligence are common forms of public service management by numbers. So what's global and what's distinctively English about this phenomenon? What's new and what's old about the use of targets, rankings and intelligence? And what do we know we don't know about each of these forms of public service management by numbers? The special features of composite ranking systems seem to be a key part of the answer to all these questions Journal: Public Money & Management Pages: 95-102 Issue: 2 Volume: 27 Year: 2007 Month: 4 X-DOI: 10.1111/j.1467-9302.2007.00564.x File-URL: http://hdl.handle.net/10.1111/j.1467-9302.2007.00564.x File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:27:y:2007:i:2:p:95-102 Template-Type: ReDIF-Article 1.0 Author-Name: Rowena Jacobs Author-X-Name-First: Rowena Author-X-Name-Last: Jacobs Author-Name: Maria Goddard Author-X-Name-First: Maria Author-X-Name-Last: Goddard Title: How Do Performance Indicators Add Up? An Examination of Composite Indicators in Public Services Abstract: Composite indicators are an aggregation of underlying performance indicators into a single index and have been used widely in the public sector to create league tables. This article investigates the degree to which composite measures are an appropriate metric for measuring performance. The authors illustrate the degree of uncertainty in the construction of composites and how rankings are sensitive to the way in which the performance indicators are aggregated. The article highlights the issues which need to be considered in the development and use of composite indicators for performance management purposes. Journal: Public Money & Management Pages: 103-110 Issue: 2 Volume: 27 Year: 2007 Month: 4 X-DOI: 10.1111/j.1467-9302.2007.00565.x File-URL: http://hdl.handle.net/10.1111/j.1467-9302.2007.00565.x File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:27:y:2007:i:2:p:103-110 Template-Type: ReDIF-Article 1.0 Author-Name: Iain McLean Author-X-Name-First: Iain Author-X-Name-Last: McLean Author-Name: Dirk Haubrich Author-X-Name-First: Dirk Author-X-Name-Last: Haubrich Author-Name: Roxana Gutiérrez-Romero Author-X-Name-First: Roxana Author-X-Name-Last: Gutiérrez-Romero Title: The Perils and Pitfalls of Performance Measurement: The CPA Regime for Local Authorities in England Abstract: From 2002 comprehensive performance assessment (CPA) has been used by the Audit Commission to scrutinize service delivery in English local authorities across six service blocks: benefits; social care; environment; libraries and leisure; use of resources; education and housing. The authors examined CPA in terms of how vulnerable it is to categorization errors and gaming, whether it is consistent with other government policies and how it deals with uncontrollable factors. CPA failed all of these tests. Journal: Public Money & Management Pages: 111-118 Issue: 2 Volume: 27 Year: 2007 Month: 4 X-DOI: 10.1111/j.1467-9302.2007.00566.x File-URL: http://hdl.handle.net/10.1111/j.1467-9302.2007.00566.x File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:27:y:2007:i:2:p:111-118 Template-Type: ReDIF-Article 1.0 Author-Name: Martin Broad Author-X-Name-First: Martin Author-X-Name-Last: Broad Author-Name: Andrew Goddard Author-X-Name-First: Andrew Author-X-Name-Last: Goddard Author-Name: Larissa Von Alberti Author-X-Name-First: Larissa Author-X-Name-Last: Von Alberti Title: Performance, Strategy and Accounting in Local Government and Higher Education in the UK Abstract: This article discusses the importance of organizational management of performance measures. The authors use a grounded theory methodology to explore the relationship between strategic planning, accounting and performance measurement systems in local government and higher education. Only by understanding how and why performance management works will it be possible to improve the delivery of our public services. Journal: Public Money & Management Pages: 119-126 Issue: 2 Volume: 27 Year: 2007 Month: 4 X-DOI: 10.1111/j.1467-9302.2007.00567.x File-URL: http://hdl.handle.net/10.1111/j.1467-9302.2007.00567.x File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:27:y:2007:i:2:p:119-126 Template-Type: ReDIF-Article 1.0 Author-Name: Allyson M. Pollock Author-X-Name-First: Allyson M. Author-X-Name-Last: Pollock Author-Name: David Price Author-X-Name-First: David Author-X-Name-Last: Price Author-Name: Stewart Player Author-X-Name-First: Stewart Author-X-Name-Last: Player Title: An Examination of the UK Treasury's Evidence Base for Cost and Time Overrun Data in UK Value-for-Money Policy and Appraisal Abstract: UK government procurement policy rests on Treasury claims that the private finance initiative (PFI) has reduced cost and time overruns. We review the five studies cited by the Treasury in support of this claim and find that only one purports to compare PFI with traditional procurement. The results of this single study are uninterpretable because of selection bias, small sample size (only 11 out of 451 PFI projects are included) and fundamental flaws in the analysis. There is thus no evidence to support the Treasury cost and time overrun claims of improved efficiency in PFI. We conclude that Treasury appraisal guidance, the ‘Green Book’ which compares PFI with other methods of procurement, is not evidence based but biased to favour PFI. Journal: Public Money & Management Pages: 127-134 Issue: 2 Volume: 27 Year: 2007 Month: 4 X-DOI: 10.1111/j.1467-9302.2007.00568.x File-URL: http://hdl.handle.net/10.1111/j.1467-9302.2007.00568.x File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:27:y:2007:i:2:p:127-134 Template-Type: ReDIF-Article 1.0 Author-Name: Stuart Maguire Author-X-Name-First: Stuart Author-X-Name-Last: Maguire Title: Twenty-Five Years of National Information Systems in the NHS Abstract: This article reviews the major information systems projects in the National Health Service over the past 25 years. Rather than looking backwards, it isolates important lessons and issues that should be considered by management in organizations considering the implementation of information systems. Journal: Public Money & Management Pages: 135-140 Issue: 2 Volume: 27 Year: 2007 Month: 4 X-DOI: 10.1111/j.1467-9302.2007.00569.x File-URL: http://hdl.handle.net/10.1111/j.1467-9302.2007.00569.x File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:27:y:2007:i:2:p:135-140 Template-Type: ReDIF-Article 1.0 Author-Name: Iain Docherty Author-X-Name-First: Iain Author-X-Name-Last: Docherty Author-Name: Jon Shaw Author-X-Name-First: Jon Author-X-Name-Last: Shaw Author-Name: David Gray Author-X-Name-First: David Author-X-Name-Last: Gray Title: Transport Strategy in Scotland Since Devolution Abstract: This article critically reviews how the Scottish Executive's approach to transport has developed since devolution. Although there is much to commend, a number of concerns can be identified, including the possibility that a number of strategic infrastructure schemes appear to have been approved on political rather than on technical grounds. It is difficult to know whether the current set of transport infrastructure investment plans represents good value for public money. Journal: Public Money & Management Pages: 141-148 Issue: 2 Volume: 27 Year: 2007 Month: 4 X-DOI: 10.1111/j.1467-9302.2007.00570.x File-URL: http://hdl.handle.net/10.1111/j.1467-9302.2007.00570.x File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:27:y:2007:i:2:p:141-148 Template-Type: ReDIF-Article 1.0 Author-Name: Rhys Andrews Author-X-Name-First: Rhys Author-X-Name-Last: Andrews Author-Name: Steve Martin Author-X-Name-First: Steve Author-X-Name-Last: Martin Title: Has Devolution Improved Public Services? Abstract: Since devolution in 1999, the Welsh assembly government claims to have developed an approach to public services reform which is better suited to the needs of Wales than the English model which relies on a combination of targets, inspection, choice and contestability. Analysis of statutory performance indicators covering a range of services shows that the Welsh approach has not yet delivered significantly better performance in public services to that achieved in comparable areas of England—in many cases services in Wales have performed less well and improved more slowly. Journal: Public Money & Management Pages: 149-156 Issue: 2 Volume: 27 Year: 2007 Month: 4 X-DOI: 10.1111/j.1467-9302.2007.00571.x File-URL: http://hdl.handle.net/10.1111/j.1467-9302.2007.00571.x File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:27:y:2007:i:2:p:149-156 Template-Type: ReDIF-Article 1.0 Author-Name: Eleanor Burt Author-X-Name-First: Eleanor Author-X-Name-Last: Burt Title: Voluntary Organizations in the Democratic Polity: Managing Legitimacy, Accountability and Trust Abstract: Relatively highly trusted by citizens, voluntary organizations are attractive to government as it seeks to revitalize the democratic polity. However, as voluntary organizations reposition within the polity in ways that could give stronger influence, it becomes an imperative that more problematical aspects of this engagement are acknowledged by all stakeholders. A critical account of the sector during this period of change will allow fundamentally important questions surrounding legitimacy, accountability, and trust to be confronted. Journal: Public Money & Management Pages: 157-160 Issue: 2 Volume: 27 Year: 2007 Month: 4 X-DOI: 10.1111/j.1467-9302.2007.00572.x File-URL: http://hdl.handle.net/10.1111/j.1467-9302.2007.00572.x File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:27:y:2007:i:2:p:157-160 Template-Type: ReDIF-Article 1.0 Author-Name: John Taylor Author-X-Name-First: John Author-X-Name-Last: Taylor Author-Name: Miriam Lips Author-X-Name-First: Miriam Author-X-Name-Last: Lips Author-Name: Joe Organ Author-X-Name-First: Joe Author-X-Name-Last: Organ Title: Information-Intensive Government and the Layering and Sorting of Citizenship Abstract: This article draws on case studies in identity management by the UK government, and illustrates emergent changes in the relationship between government and the citizen as a result of e-government. The authors explain what is now possible in terms of citizen identification and recommend further research about the nature of citizenship in the information-intensive polity. Journal: Public Money & Management Pages: 161-164 Issue: 2 Volume: 27 Year: 2007 Month: 4 X-DOI: 10.1111/j.1467-9302.2007.00573.x File-URL: http://hdl.handle.net/10.1111/j.1467-9302.2007.00573.x File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:27:y:2007:i:2:p:161-164 Template-Type: ReDIF-Article 1.0 Author-Name: John Diamond Author-X-Name-First: John Author-X-Name-Last: Diamond Author-Name: Joyce Liddle Author-X-Name-First: Joyce Author-X-Name-Last: Liddle Author-Name: Mike Rowe Author-X-Name-First: Mike Author-X-Name-Last: Rowe Author-Name: Alan Southern Author-X-Name-First: Alan Author-X-Name-Last: Southern Title: Editorial Journal: Public Money & Management Pages: 167-168 Issue: 3 Volume: 27 Year: 2007 Month: 6 X-DOI: 10.1111/j.1467-9302.2007.00574.x File-URL: http://hdl.handle.net/10.1111/j.1467-9302.2007.00574.x File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:27:y:2007:i:3:p:167-168 Template-Type: ReDIF-Article 1.0 Author-Name: Carolyn Kagan Author-X-Name-First: Carolyn Author-X-Name-Last: Kagan Title: Interpersonal Skills and Reflection in Regeneration Practice Abstract: <title/> Many of the situations that regeneration practitioners meet are new, and present challenges to their effective use of interpersonal skills. These situations vary in terms of both the expectations people come with, and the degree of clarity over their roles. This article discusses some of the ways that practitioners can develop their interpersonal skills, which in turn may then contribute to changed ways of working. Journal: Public Money & Management Pages: 169-174 Issue: 3 Volume: 27 Year: 2007 Month: 6 X-DOI: 10.1111/j.1467-9302.2007.00575.x File-URL: http://hdl.handle.net/10.1111/j.1467-9302.2007.00575.x File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:27:y:2007:i:3:p:169-174 Template-Type: ReDIF-Article 1.0 Author-Name: Veronica Coatham Author-X-Name-First: Veronica Author-X-Name-Last: Coatham Title: Delivering Regeneration Skills for Housing Professionals Abstract: <title/> Traditional ways of delivering public services are being challenged and public sector organizations are seeking people with new skill sets to deliver and sustain change. This article shows how, in the case of building sustainable communities, higher education can assist in the transformation process through embedding the acquisition and development of regeneration skills into course teaching, learning and assessment strategies. Journal: Public Money & Management Pages: 175-180 Issue: 3 Volume: 27 Year: 2007 Month: 6 X-DOI: 10.1111/j.1467-9302.2007.00576.x File-URL: http://hdl.handle.net/10.1111/j.1467-9302.2007.00576.x File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:27:y:2007:i:3:p:175-180 Template-Type: ReDIF-Article 1.0 Author-Name: Simon Pemberton Author-X-Name-First: Simon Author-X-Name-Last: Pemberton Title: Skills Training for Regeneration ‘Recipients’ Abstract: <title/> Alongside efforts to improve practitioners' skills to deliver regeneration policy in the UK, the government has been actively encouraging members of ‘target’ communities to participate in such activities. However, less attention has been paid to the impact of skills training for regeneration ‘recipients’. This article explores the degree to which the Housing Market Renewal Initiative (HMRI) Pathfinder programme has offered ‘flexibility’ in respect of promoting and utilizing knowledge and skills acquisition by community members, and their subsequent ability to positively influence programme outcomes. Journal: Public Money & Management Pages: 181-188 Issue: 3 Volume: 27 Year: 2007 Month: 6 X-DOI: 10.1111/j.1467-9302.2007.00577.x File-URL: http://hdl.handle.net/10.1111/j.1467-9302.2007.00577.x File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:27:y:2007:i:3:p:181-188 Template-Type: ReDIF-Article 1.0 Author-Name: Joyce Liddle Author-X-Name-First: Joyce Author-X-Name-Last: Liddle Author-Name: John Diamond Author-X-Name-First: John Author-X-Name-Last: Diamond Title: Reflections on Regeneration Management Skills Research Abstract: <title/> A consideration of the previous articles in this themed edition shows a growing recognition of the need to address regeneration management skills in order to implement the important regeneration agenda. Gaps in such skills include leadership especially in the context of the multi agency and community working necessarily involved in regeneration. There is also a need to nurture the developing links between practitioners and academics in delivering the required Journal: Public Money & Management Pages: 189-192 Issue: 3 Volume: 27 Year: 2007 Month: 6 X-DOI: 10.1111/j.1467-9302.2007.00578.x File-URL: http://hdl.handle.net/10.1111/j.1467-9302.2007.00578.x File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:27:y:2007:i:3:p:189-192 Template-Type: ReDIF-Article 1.0 Author-Name: Jane Broadbent Author-X-Name-First: Jane Author-X-Name-Last: Broadbent Title: If You Can't Measure It, How Can You Manage It? Management and Governance in Higher Educational Institutions Abstract: <title/> The oft-promoted wisdom that says ‘if you can't measure it, you can't manage it’ has mutated into a nostrum of the airport management manuals that suggest ‘you have to measure it to manage it’. This has manifested itself in numerous ways and has intertwined with a host of other concerns and neuroses that affect present-day life. This article brings together the author's interest in accounting and experience as an academic manager to consider management and governance in higher educational institutions. Journal: Public Money & Management Pages: 193-198 Issue: 3 Volume: 27 Year: 2007 Month: 6 X-DOI: 10.1111/j.1467-9302.2007.00579.x File-URL: http://hdl.handle.net/10.1111/j.1467-9302.2007.00579.x File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:27:y:2007:i:3:p:193-198 Template-Type: ReDIF-Article 1.0 Author-Name: Philip Haynes Author-X-Name-First: Philip Author-X-Name-Last: Haynes Title: Chaos, Complexity and Transformations in Social Care Policy in England Abstract: <title/> The concepts of chaos and complexity theory can be used to describe change in policy systems. This article does so for social care policy in England from 1981. The author shows the imprecise nature of policy action and the instabilities and fluctuations of social care markets. The growing importance of individualism and independence for older people will increasingly influence the future social care policy system. Journal: Public Money & Management Pages: 199-206 Issue: 3 Volume: 27 Year: 2007 Month: 6 X-DOI: 10.1111/j.1467-9302.2007.00580.x File-URL: http://hdl.handle.net/10.1111/j.1467-9302.2007.00580.x File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:27:y:2007:i:3:p:199-206 Template-Type: ReDIF-Article 1.0 Author-Name: Kate Baxter Author-X-Name-First: Kate Author-X-Name-Last: Baxter Author-Name: Marjorie Weiss Author-X-Name-First: Marjorie Author-X-Name-Last: Weiss Author-Name: Julian Le Grand Author-X-Name-First: Julian Author-X-Name-Last: Le Grand Title: Collaborative Commissioning of Secondary Care Services by Primary Care Trusts Abstract: <title/> This article examines collaborations between primary care trusts in the commissioning of secondary care services in England. It applies principal-agent theory qualitatively to two case studies. The theory suggests that collaboration should take place if organizations share relevant information and agree joint objectives. The study findings show that sharing information is not a major problem for these case studies, but that agreeing joint objectives is. Journal: Public Money & Management Pages: 207-214 Issue: 3 Volume: 27 Year: 2007 Month: 6 X-DOI: 10.1111/j.1467-9302.2007.00581.x File-URL: http://hdl.handle.net/10.1111/j.1467-9302.2007.00581.x File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:27:y:2007:i:3:p:207-214 Template-Type: ReDIF-Article 1.0 Author-Name: Mervyn Stone Author-X-Name-First: Mervyn Author-X-Name-Last: Stone Author-Name: Joan Davis Author-X-Name-First: Joan Author-X-Name-Last: Davis Title: ‘Weighting and Scoring’ in Theory and in Practice Abstract: <title/> Starting with the Treasury's Green Book definition of the ‘weighting and scoring’ technique in option appraisal, the authors resolve a challenging theoretical paradox and then look at the strength of the current bridge between theory and its practical implementation. Two case studies in which the technique is treated as ‘standard NHS practice’ are critically evaluated. The article concludes with suggestions for better implementation of such easily abused quantitative methods. Journal: Public Money & Management Pages: 215-222 Issue: 3 Volume: 27 Year: 2007 Month: 6 X-DOI: 10.1111/j.1467-9302.2007.00582.x File-URL: http://hdl.handle.net/10.1111/j.1467-9302.2007.00582.x File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:27:y:2007:i:3:p:215-222 Template-Type: ReDIF-Article 1.0 Author-Name: Geoffrey Heath Author-X-Name-First: Geoffrey Author-X-Name-Last: Heath Author-Name: James Radcliffe Author-X-Name-First: James Author-X-Name-Last: Radcliffe Title: Performance Measurement and the English Ambulance Service Abstract: <title/> Performance indicators used in the ambulance service in England are one-dimensional and do not reflect the widening role of the ambulance paramedic. The development of a broader range of indicators is thus to be encouraged. As well as highlighting the consequences of simplistic indicators, this case study has important implications for our understanding of the New Public Management (NPM). Journal: Public Money & Management Pages: 223-228 Issue: 3 Volume: 27 Year: 2007 Month: 6 X-DOI: 10.1111/j.1467-9302.2007.00583.x File-URL: http://hdl.handle.net/10.1111/j.1467-9302.2007.00583.x File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:27:y:2007:i:3:p:223-228 Template-Type: ReDIF-Article 1.0 Author-Name: Andrew Gray Author-X-Name-First: Andrew Author-X-Name-Last: Gray Author-Name: Christopher Pollitt Author-X-Name-First: Christopher Author-X-Name-Last: Pollitt Title: Editorial Journal: Public Money & Management Pages: 231-232 Issue: 4 Volume: 27 Year: 2007 Month: 9 X-DOI: 10.1111/j.1467-9302.2007.00584.x File-URL: http://hdl.handle.net/10.1111/j.1467-9302.2007.00584.x File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:27:y:2007:i:4:p:231-232 Template-Type: ReDIF-Article 1.0 Author-Name: Huw Davies Author-X-Name-First: Huw Author-X-Name-Last: Davies Author-Name: Sandra Nutley Author-X-Name-First: Sandra Author-X-Name-Last: Nutley Author-Name: Isabel Walter Author-X-Name-First: Isabel Author-X-Name-Last: Walter Title: Academic Advice to Practitioners—the Role and Use of Research-Based Evidence Journal: Public Money & Management Pages: 232-235 Issue: 4 Volume: 27 Year: 2007 Month: 9 X-DOI: 10.1111/j.1467-9302.2007.00585.x File-URL: http://hdl.handle.net/10.1111/j.1467-9302.2007.00585.x File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:27:y:2007:i:4:p:232-235 Template-Type: ReDIF-Article 1.0 Author-Name: David Walker Author-X-Name-First: David Author-X-Name-Last: Walker Title: Is Evidence for Policy Good for Democracy? Journal: Public Money & Management Pages: 235-237 Issue: 4 Volume: 27 Year: 2007 Month: 9 X-DOI: 10.1111/j.1467-9302.2007.00586.x File-URL: http://hdl.handle.net/10.1111/j.1467-9302.2007.00586.x File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:27:y:2007:i:4:p:235-237 Template-Type: ReDIF-Article 1.0 Author-Name: Bob Hudson Author-X-Name-First: Bob Author-X-Name-Last: Hudson Title: Going Native: Messages From the World of the Academic Consultant Journal: Public Money & Management Pages: 237-240 Issue: 4 Volume: 27 Year: 2007 Month: 9 X-DOI: 10.1111/j.1467-9302.2007.00587.x File-URL: http://hdl.handle.net/10.1111/j.1467-9302.2007.00587.x File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:27:y:2007:i:4:p:237-240 Template-Type: ReDIF-Article 1.0 Author-Name: William Solesbury Author-X-Name-First: William Author-X-Name-Last: Solesbury Title: Academics and Practitioners: Speaking Metaphorically Journal: Public Money & Management Pages: 240-241 Issue: 4 Volume: 27 Year: 2007 Month: 9 X-DOI: 10.1111/j.1467-9302.2007.00588.x File-URL: http://hdl.handle.net/10.1111/j.1467-9302.2007.00588.x File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:27:y:2007:i:4:p:240-241 Template-Type: ReDIF-Article 1.0 Author-Name: Michael Hughes Author-X-Name-First: Michael Author-X-Name-Last: Hughes Author-Name: Robert Dalziel Author-X-Name-First: Robert Author-X-Name-Last: Dalziel Author-Name: Keith Baker Author-X-Name-First: Keith Author-X-Name-Last: Baker Author-Name: Pam Fox Author-X-Name-First: Pam Author-X-Name-Last: Fox Title: Local Government Attitudes to External Consultancy Support Journal: Public Money & Management Pages: 241-243 Issue: 4 Volume: 27 Year: 2007 Month: 9 X-DOI: 10.1111/j.1467-9302.2007.00589.x File-URL: http://hdl.handle.net/10.1111/j.1467-9302.2007.00589.x File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:27:y:2007:i:4:p:241-243 Template-Type: ReDIF-Article 1.0 Author-Name: Frans L. Leeuw Author-X-Name-First: Frans L. Author-X-Name-Last: Leeuw Author-Name: Leontien M. van der Knaap Author-X-Name-First: Leontien M. Author-X-Name-Last: van der Knaap Author-Name: Stefan Bogaerts Author-X-Name-First: Stefan Author-X-Name-Last: Bogaerts Title: Reducing the Knowledge--Practice Gap: A New Method Applied to Crime Prevention Abstract: <title/> This article reports on a synthetic methodology used to reduce the gap between evaluations and policy-making. The authors report on a review of the effectiveness of international violence prevention programmes and discuss how these findings were disseminated to policy-makers. The findings were immediately adopted by the Dutch government and this article explains how and why. Journal: Public Money & Management Pages: 245-250 Issue: 4 Volume: 27 Year: 2007 Month: 9 X-DOI: 10.1111/j.1467-9302.2007.00590.x File-URL: http://hdl.handle.net/10.1111/j.1467-9302.2007.00590.x File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:27:y:2007:i:4:p:245-250 Template-Type: ReDIF-Article 1.0 Author-Name: Alan Maynard Author-X-Name-First: Alan Author-X-Name-Last: Maynard Title: Translating Evidence Into Practice: Why Is It So Difficult? Abstract: <title/> Health and social care research in the UK into policy and practice often leads the world in terms of methodological development and empirical application. However, translating evidence into practice requires radical changes in the behaviour of the producers of evidence (for example academics) and even more importantly in the users of evidence. Policy-makers and practitioners lack the skills and incentives to access and apply evidence. This reflects their poor training and incentives that induce a focus on tactics rather than strategy. Academics need to use robust quantitative methods and acquire insulation from the siren calls of commercially-induced bias. Journal: Public Money & Management Pages: 251-256 Issue: 4 Volume: 27 Year: 2007 Month: 9 X-DOI: 10.1111/j.1467-9302.2007.00591.x File-URL: http://hdl.handle.net/10.1111/j.1467-9302.2007.00591.x File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:27:y:2007:i:4:p:251-256 Template-Type: ReDIF-Article 1.0 Author-Name: Peter M. Jackson Author-X-Name-First: Peter M. Author-X-Name-Last: Jackson Title: Making Sense of Policy Advice Abstract: <title/> The relationship between theory and practice is complex, ambiguous, incomplete and frequently contested. This article explores the labyrinth of the policy-making process along with changes in economists' discourses. The knowledge bases of the worlds of practice and theory are examined concluding that it is a modern conceit to believe that academic knowledge is necessarily superior to that of practice. Journal: Public Money & Management Pages: 257-264 Issue: 4 Volume: 27 Year: 2007 Month: 9 X-DOI: 10.1111/j.1467-9302.2007.00592.x File-URL: http://hdl.handle.net/10.1111/j.1467-9302.2007.00592.x File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:27:y:2007:i:4:p:257-264 Template-Type: ReDIF-Article 1.0 Author-Name: John Mawson Author-X-Name-First: John Author-X-Name-Last: Mawson Title: Research Councils, Universities and Local Government: Building Bridges Abstract: <title/> This article examines the relationship between the UK's research councils, which are responsible for funding research in British universities and the development, execution and dissemination of that research in partnership with local government. The article focuses on the role of a partnership: the Local Authority Research Council Initiative (LARCI). The recent establishment of a national focus for the planning of local government research has opened up the exciting possibility of engaging with the research councils at a strategic level. Journal: Public Money & Management Pages: 265-272 Issue: 4 Volume: 27 Year: 2007 Month: 9 X-DOI: 10.1111/j.1467-9302.2007.00593.x File-URL: http://hdl.handle.net/10.1111/j.1467-9302.2007.00593.x File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:27:y:2007:i:4:p:265-272 Template-Type: ReDIF-Article 1.0 Author-Name: Iain Docherty Author-X-Name-First: Iain Author-X-Name-Last: Docherty Author-Name: Denis Smith Author-X-Name-First: Denis Author-X-Name-Last: Smith Title: Practising What We Preach? Academic Consultancy in a Multi-Disciplinary Environment Abstract: <title/> Academics have long been accustomed to playing multiple roles (teacher, researcher, expert and critic). But as university management needs increasingly to demonstrate its relevance and value to the economy and society, so consultancy has assumed greater significance. This article explores the emerging fractures in the landscape of academic consulting, focusing on how consultancy activity impacts on research standards, and the ability of academics to maintain their critical roles as independent figures capable of holding government and other public organizations to account, so that their contribution to improving public policy can be maximized. Journal: Public Money & Management Pages: 273-280 Issue: 4 Volume: 27 Year: 2007 Month: 9 X-DOI: 10.1111/j.1467-9302.2007.00594.x File-URL: http://hdl.handle.net/10.1111/j.1467-9302.2007.00594.x File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:27:y:2007:i:4:p:273-280 Template-Type: ReDIF-Article 1.0 Author-Name: Helen Coleman Author-X-Name-First: Helen Author-X-Name-Last: Coleman Title: New Development: Connecting Public Service Researchers and Practitioners Abstract: <title/> Universities and research centres are responsible for some of the most sophisticated, forward-thinking analysis of the challenges facing public services today. But how do we effectively transfer that knowledge from the academic community to the hands of those at the front line of public policy? The Economic and Social Research Council has invested in a dedicated service to do just that: a research brokerage for public services, creating a bridge between researchers and research users. Journal: Public Money & Management Pages: 281-284 Issue: 4 Volume: 27 Year: 2007 Month: 9 X-DOI: 10.1111/j.1467-9302.2007.00595.x File-URL: http://hdl.handle.net/10.1111/j.1467-9302.2007.00595.x File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:27:y:2007:i:4:p:281-284 Template-Type: ReDIF-Article 1.0 Author-Name: Carol Yapp Author-X-Name-First: Carol Author-X-Name-Last: Yapp Author-Name: Chris Skelcher Author-X-Name-First: Chris Author-X-Name-Last: Skelcher Title: Improvement Boards: Building Capability for Public Service Improvement Through Peer Support Abstract: <title/> Improvement boards offer a new approach to supporting stronger performance by public service organizations, and especially those facing significant issues of change. They involve formalized peer challenge and support by senior politicians and managers from other agencies. The authors document early experiences with improvement boards in local government and draw conclusions for policy and practice. Improvement boards will have the most impact where the organization's leadership already has some understanding of the performance improvement task, and is able to position the board as part of a wider strategy for change. Journal: Public Money & Management Pages: 285-292 Issue: 4 Volume: 27 Year: 2007 Month: 9 X-DOI: 10.1111/j.1467-9302.2007.00596.x File-URL: http://hdl.handle.net/10.1111/j.1467-9302.2007.00596.x File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:27:y:2007:i:4:p:285-292 Template-Type: ReDIF-Article 1.0 Author-Name: Tony Bovaird Author-X-Name-First: Tony Author-X-Name-Last: Bovaird Author-Name: Elke Loeffler Author-X-Name-First: Elke Author-X-Name-Last: Loeffler Title: Assessing the Quality of Local Governance: A Case Study of Public Services Abstract: <title/> This article reports the results of an intensive study of the quality of local governance in a town in the UK, demonstrating how the concept of local governance can be operationalized, presenting key findings on the quality of local governance in the case study and suggesting that more limited, service-oriented, performance assessment systems may be misleading. Journal: Public Money & Management Pages: 293-300 Issue: 4 Volume: 27 Year: 2007 Month: 9 X-DOI: 10.1111/j.1467-9302.2007.00597.x File-URL: http://hdl.handle.net/10.1111/j.1467-9302.2007.00597.x File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:27:y:2007:i:4:p:293-300 Template-Type: ReDIF-Article 1.0 Author-Name: Andrew Gray Author-X-Name-First: Andrew Author-X-Name-Last: Gray Author-Name: Jane Broadbent Author-X-Name-First: Jane Author-X-Name-Last: Broadbent Author-Name: Michaela Lavender Author-X-Name-First: Michaela Author-X-Name-Last: Lavender Title: Editorial: Growing Again! Journal: Public Money & Management Pages: 303-303 Issue: 5 Volume: 27 Year: 2007 Month: 11 X-DOI: 10.1111/j.1467-9302.2007.00598.x File-URL: http://hdl.handle.net/10.1111/j.1467-9302.2007.00598.x File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:27:y:2007:i:5:p:303-303 Template-Type: ReDIF-Article 1.0 Author-Name: Jim Gallagher Author-X-Name-First: Jim Author-X-Name-Last: Gallagher Title: Debate: Back to the Future—Local Tax Journal: Public Money & Management Pages: 303-304 Issue: 5 Volume: 27 Year: 2007 Month: 11 X-DOI: 10.1111/j.1467-9302.2007.00599.x File-URL: http://hdl.handle.net/10.1111/j.1467-9302.2007.00599.x File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:27:y:2007:i:5:p:303-304 Template-Type: ReDIF-Article 1.0 Author-Name: Niyi Awofeso Author-X-Name-First: Niyi Author-X-Name-Last: Awofeso Title: Debate: Public--Private Health Partnerships in Prison Health Care—the Case for a Public Health Focus Journal: Public Money & Management Pages: 305-306 Issue: 5 Volume: 27 Year: 2007 Month: 11 X-DOI: 10.1111/j.1467-9302.2007.00600.x File-URL: http://hdl.handle.net/10.1111/j.1467-9302.2007.00600.x File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:27:y:2007:i:5:p:305-306 Template-Type: ReDIF-Article 1.0 Author-Name: Kim Loader Author-X-Name-First: Kim Author-X-Name-Last: Loader Title: The Challenge of Competitive Procurement: Value for Money Versus Small Business Support Abstract: <title/> Both UK government and small firms believe that public sector procurement is a good way of helping to support small business and may even lead to improvements in service delivery. The article begins by examining the extensive government literature on procurement-related policies and initiatives, followed by a brief consideration of the SME policy context. It then presents and discusses evidence of procurement practice from public sector organizations, and assesses the implications for the small business sector. Journal: Public Money & Management Pages: 307-314 Issue: 5 Volume: 27 Year: 2007 Month: 11 X-DOI: 10.1111/j.1467-9302.2007.00601.x File-URL: http://hdl.handle.net/10.1111/j.1467-9302.2007.00601.x File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:27:y:2007:i:5:p:307-314 Template-Type: ReDIF-Article 1.0 Author-Name: Stuart McChlery Author-X-Name-First: Stuart Author-X-Name-Last: McChlery Author-Name: Jim McKendrick Author-X-Name-First: Jim Author-X-Name-Last: McKendrick Author-Name: Tom Rolfe Author-X-Name-First: Tom Author-X-Name-Last: Rolfe Title: Activity-Based Management Systems in Higher Education Abstract: <title/> Financial pressures facing UK universities have increased the demand for good financial management information. The government wants higher education institutions to adopt standardized full economic costing. This article describes an activity-based management (ABM) model which has been successfully used to cost institutions' activities down to appropriate levels of focus, linking the activities to income streams and arriving at a form of value added. The model is extremely flexible allowing information to be collected for different levels of focus: faculty, department, programme, module/project or support unit. Journal: Public Money & Management Pages: 315-322 Issue: 5 Volume: 27 Year: 2007 Month: 11 X-DOI: 10.1111/j.1467-9302.2007.00602.x File-URL: http://hdl.handle.net/10.1111/j.1467-9302.2007.00602.x File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:27:y:2007:i:5:p:315-322 Template-Type: ReDIF-Article 1.0 Author-Name: Derek Birrell Author-X-Name-First: Derek Author-X-Name-Last: Birrell Title: Divergence in Policy Between Great Britain and Northern Ireland: The Case of Local Taxation Abstract: <title/> Following devolution, local council taxation became in whole, or in part, a devolved matter and consequently separate reviews and analysis have been undertaken for England, Scotland, Wales and Northern Ireland. This article compares the recommendations and decisions made in all four countries, following recent reviews. It explains how Northern Ireland emerged with the greatest divergence in local taxation policy. It examines the reasons for the difference from Great Britain following a rating review process, including the tradition of regional and local rates, the attempt to tackle regressivity in local taxation and the significance of criticism of banded council tax. The article also considers the relevance of devolution and other political factors in determining the policy outcomes in each country. Journal: Public Money & Management Pages: 323-330 Issue: 5 Volume: 27 Year: 2007 Month: 11 X-DOI: 10.1111/j.1467-9302.2007.00603.x File-URL: http://hdl.handle.net/10.1111/j.1467-9302.2007.00603.x File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:27:y:2007:i:5:p:323-330 Template-Type: ReDIF-Article 1.0 Author-Name: Eoin Reeves Author-X-Name-First: Eoin Author-X-Name-Last: Reeves Author-Name: James Ryan Author-X-Name-First: James Author-X-Name-Last: Ryan Title: Piloting Public-Private Partnerships: Expensive Lessons from Ireland's Schools' Sector Abstract: <title/> In 1999 the Irish government launched a programme of public-private partnerships (PPPs) for the purpose of achieving better value for money in public procurement. This article analyses the procurement of the contract for five secondary schools, which was the first Irish PPP to reach the stage of operation. It highlights a number of problems with the procurement process, which are likely to result in a failure to achieve value for money. By exploring these problems in detail, the authors provide lessons for countries adopting PPPs. Journal: Public Money & Management Pages: 331-338 Issue: 5 Volume: 27 Year: 2007 Month: 11 X-DOI: 10.1111/j.1467-9302.2007.00604.x File-URL: http://hdl.handle.net/10.1111/j.1467-9302.2007.00604.x File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:27:y:2007:i:5:p:331-338 Template-Type: ReDIF-Article 1.0 Author-Name: Ian Humphreys Author-X-Name-First: Ian Author-X-Name-Last: Humphreys Author-Name: Stephen Ison Author-X-Name-First: Stephen Author-X-Name-Last: Ison Author-Name: Graham Francis Author-X-Name-First: Graham Author-X-Name-Last: Francis Title: UK Airport Policy: Does the Government Have Any Influence? Abstract: <title/> This article explores the UK government's influence on shaping and directing airport policy. UK air travel has increased five-fold over the past 30 years and is projected to increase by between two and three times current levels by 2030. In order to accommodate this growth the government published a new UK airports policy in 2003. The issues surrounding UK airports policy have been brought into the public eye by the takeover of BAA by the Spanish Ferrovial Group and the Office of Fair Trading's announcement that it was looking into the UK airports market (OFT, 2006). Journal: Public Money & Management Pages: 339-344 Issue: 5 Volume: 27 Year: 2007 Month: 11 X-DOI: 10.1111/j.1467-9302.2007.00605.x File-URL: http://hdl.handle.net/10.1111/j.1467-9302.2007.00605.x File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:27:y:2007:i:5:p:339-344 Template-Type: ReDIF-Article 1.0 Author-Name: Andrew Pinnock Author-X-Name-First: Andrew Author-X-Name-Last: Pinnock Title: New Development: The Infrastructural Aspect of Social Capital: Suggestions for a Bridge Between Concept and Policy Abstract: <title/> Social capital is a fashionable concept but, as its more realistic academic exponents admit, not one readily translated into policy action. This article takes a sideways look at currently-accepted definitions and suggests a small modification—a physical handle to help policy-makers grasp the concept better and encourage social capital research with a stronger practical orientation. Journal: Public Money & Management Pages: 345-350 Issue: 5 Volume: 27 Year: 2007 Month: 11 X-DOI: 10.1111/j.1467-9302.2007.00606.x File-URL: http://hdl.handle.net/10.1111/j.1467-9302.2007.00606.x File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:27:y:2007:i:5:p:345-350 Template-Type: ReDIF-Article 1.0 Author-Name: Mark Hellowell Author-X-Name-First: Mark Author-X-Name-Last: Hellowell Author-Name: Allyson M. Pollock Author-X-Name-First: Allyson M. Author-X-Name-Last: Pollock Title: New Development: The PFI: Scotland's Plan for Expansion and its Implications Abstract: <title/> The public expenditure implications of PFI projects in Scotland's NHS are substantial. This article compares PFI capital expenditure with projected unitary charges, examines the annual cost of existing PFI schemes and looks at future costs arising from the planned expansion of PFI. Unless the new Scottish National Party-led administration applies the breaks, the annual cost of PFI to Scotland's NHS is to increase almost five-fold, from £107.1 million in 2005/06 to £500 million by the early part of the next decade. Journal: Public Money & Management Pages: 351-354 Issue: 5 Volume: 27 Year: 2007 Month: 11 X-DOI: 10.1111/j.1467-9302.2007.00607.x File-URL: http://hdl.handle.net/10.1111/j.1467-9302.2007.00607.x File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:27:y:2007:i:5:p:351-354 Template-Type: ReDIF-Article 1.0 Author-Name: Andrew Gray Author-X-Name-First: Andrew Author-X-Name-Last: Gray Title: New Year, New Bimonthly Issues, New Themes Journal: Public Money & Management Pages: 3-3 Issue: 1 Volume: 28 Year: 2008 Month: 2 X-DOI: 10.1111/j.1467-9302.2008.00609.x File-URL: http://hdl.handle.net/10.1111/j.1467-9302.2008.00609.x File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:28:y:2008:i:1:p:3-3 Template-Type: ReDIF-Article 1.0 Author-Name: Zoe Radnor Author-X-Name-First: Zoe Author-X-Name-Last: Radnor Author-Name: Ruth Boaden Author-X-Name-First: Ruth Author-X-Name-Last: Boaden Title: Editorial: Lean in Public Services—Panacea or Paradox? Journal: Public Money & Management Pages: 3-7 Issue: 1 Volume: 28 Year: 2008 Month: 2 X-DOI: 10.1111/j.1467-9302.2008.00610.x File-URL: http://hdl.handle.net/10.1111/j.1467-9302.2008.00610.x File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:28:y:2008:i:1:p:3-7 Template-Type: ReDIF-Article 1.0 Author-Name: John Seddon Author-X-Name-First: John Author-X-Name-Last: Seddon Author-Name: Carlton Brand Author-X-Name-First: Carlton Author-X-Name-Last: Brand Title: Debate: Systems Thinking and Public Sector Performance Journal: Public Money & Management Pages: 7-9 Issue: 1 Volume: 28 Year: 2008 Month: 2 X-DOI: 10.1111/j.1467-9302.2008.00611.x File-URL: http://hdl.handle.net/10.1111/j.1467-9302.2008.00611.x File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:28:y:2008:i:1:p:7-9 Template-Type: ReDIF-Article 1.0 Author-Name: Andy Bagley Author-X-Name-First: Andy Author-X-Name-Last: Bagley Author-Name: Eirian Lewis Author-X-Name-First: Eirian Author-X-Name-Last: Lewis Title: Debate: Why Aren't We All Lean? Journal: Public Money & Management Pages: 10-11 Issue: 1 Volume: 28 Year: 2008 Month: 2 X-DOI: 10.1111/j.1467-9302.2008.00612.x File-URL: http://hdl.handle.net/10.1111/j.1467-9302.2008.00612.x File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:28:y:2008:i:1:p:10-11 Template-Type: ReDIF-Article 1.0 Author-Name: Zoe Radnor Author-X-Name-First: Zoe Author-X-Name-Last: Radnor Author-Name: Paul Walley Author-X-Name-First: Paul Author-X-Name-Last: Walley Title: Learning to Walk Before We Try to Run: Adapting Lean for the Public Sector Abstract: <title/> This article considers whether public sector organizations regard Lean merely as a set of tools and techniques without considering either the underlying conditions and principles or regard Lean as a philosophy. The authors analyse a series of case studies of Lean in the public sector around four themes—process-based view, focus on value, elimination of waste and employee-driven change—before considering the implementation approach taken and outcomes achieved. The outcomes were significant, but the authors warn against an implementation approach which focuses solely on Lean tools. Journal: Public Money & Management Pages: 13-20 Issue: 1 Volume: 28 Year: 2008 Month: 2 X-DOI: 10.1111/j.1467-9302.2008.00613.x File-URL: http://hdl.handle.net/10.1111/j.1467-9302.2008.00613.x File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:28:y:2008:i:1:p:13-20 Template-Type: ReDIF-Article 1.0 Author-Name: Ann Esain Author-X-Name-First: Ann Author-X-Name-Last: Esain Author-Name: Sharon Williams Author-X-Name-First: Sharon Author-X-Name-Last: Williams Author-Name: Lynn Massey Author-X-Name-First: Lynn Author-X-Name-Last: Massey Title: Combining Planned and Emergent Change in a Healthcare Lean Transformation Abstract: <title/> Drawing on empirical evidence gathered from a Lean programme, focusing on 5S, being undertaken by a large NHS trust, this article considers how to effect change in public service organizations. Journal: Public Money & Management Pages: 21-26 Issue: 1 Volume: 28 Year: 2008 Month: 2 X-DOI: 10.1111/j.1467-9302.2008.00614.x File-URL: http://hdl.handle.net/10.1111/j.1467-9302.2008.00614.x File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:28:y:2008:i:1:p:21-26 Template-Type: ReDIF-Article 1.0 Author-Name: Nathan Proudlove Author-X-Name-First: Nathan Author-X-Name-Last: Proudlove Author-Name: Claire Moxham Author-X-Name-First: Claire Author-X-Name-Last: Moxham Author-Name: Ruth Boaden Author-X-Name-First: Ruth Author-X-Name-Last: Boaden Title: Lessons for Lean in Healthcare from Using Six Sigma in the NHS Abstract: <title/> In the UK the National Health Service (NHS) has applied a number of quality improvement approaches from manufacturing, often in a piecemeal fashion; most notably Six Sigma and, more recently, Lean. This article reports on an evaluation of a programme used in the NHS to consider what can be learned about the application of such approaches—including what themes also apply to Lean, and its implementation, particularly in the healthcare context. Journal: Public Money & Management Pages: 27-34 Issue: 1 Volume: 28 Year: 2008 Month: 2 X-DOI: 10.1111/j.1467-9302.2008.00615.x File-URL: http://hdl.handle.net/10.1111/j.1467-9302.2008.00615.x File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:28:y:2008:i:1:p:27-34 Template-Type: ReDIF-Article 1.0 Author-Name: Peter Hines Author-X-Name-First: Peter Author-X-Name-Last: Hines Author-Name: Ana Lucia Martins Author-X-Name-First: Ana Lucia Author-X-Name-Last: Martins Author-Name: Jo Beale Author-X-Name-First: Jo Author-X-Name-Last: Beale Title: Testing the Boundaries of Lean Thinking: Observations from the Legal Public Sector Abstract: <title/> This article explores how Lean Thinking can be successfully extended into the legal sector, which in most advanced economies is dominated by the public sector. Two public sector cases from Portugal and Wales are discussed. The authors look at where and how implementation of Lean Thinking might start, and the modifications required to do this successfully. A tentative Lean legal supply chain model which will take three to five years to implement is presented. Journal: Public Money & Management Pages: 35-40 Issue: 1 Volume: 28 Year: 2008 Month: 2 X-DOI: 10.1111/j.1467-9302.2008.00616.x File-URL: http://hdl.handle.net/10.1111/j.1467-9302.2008.00616.x File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:28:y:2008:i:1:p:35-40 Template-Type: ReDIF-Article 1.0 Author-Name: Thanos Papadopoulos Author-X-Name-First: Thanos Author-X-Name-Last: Papadopoulos Author-Name: Yasmin Merali Author-X-Name-First: Yasmin Author-X-Name-Last: Merali Title: Stakeholder Network Dynamics and Emergent Trajectories of Lean Implementation Projects: A Study in the UK National Health Service Abstract: <title/> Relatively little has been published about the dynamics and mechanisms underpinning the trajectories and outcomes of public service Lean projects. This article addresses this gap by using Actor Network Theory (ANT) to elucidate the dynamics of Lean implementation in a UK hospital trust. The authors show how implementation trajectories play out in complex contexts with multiple and diverse stakeholder constituencies. The analysis provides insights into the process and role of network formation and stabilization in Lean implementation. Finally, the authors discuss the implications of their findings for management practice. Journal: Public Money & Management Pages: 41-48 Issue: 1 Volume: 28 Year: 2008 Month: 2 X-DOI: 10.1111/j.1467-9302.2008.00617.x File-URL: http://hdl.handle.net/10.1111/j.1467-9302.2008.00617.x File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:28:y:2008:i:1:p:41-48 Template-Type: ReDIF-Article 1.0 Author-Name: Amy Lodge Author-X-Name-First: Amy Author-X-Name-Last: Lodge Author-Name: David Bamford Author-X-Name-First: David Author-X-Name-Last: Bamford Title: New Development: Using Lean Techniques to Reduce Radiology Waiting Times Abstract: <title/> This article reports on how systems were enhanced through the application of Lean principles within a hospital division of diagnostics and clinical support. Patients were diagnosed faster, treatment started earlier and departmental managers were better able to manage capacity to meet demand. Journal: Public Money & Management Pages: 49-52 Issue: 1 Volume: 28 Year: 2008 Month: 2 X-DOI: 10.1111/j.1467-9302.2008.00618.x File-URL: http://hdl.handle.net/10.1111/j.1467-9302.2008.00618.x File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:28:y:2008:i:1:p:49-52 Template-Type: ReDIF-Article 1.0 Author-Name: Peter Hines Author-X-Name-First: Peter Author-X-Name-Last: Hines Author-Name: Sarah Lethbridge Author-X-Name-First: Sarah Author-X-Name-Last: Lethbridge Title: New Development: Creating a Lean University Abstract: <title/> Many academic articles have been published in the past 20 years promoting the Lean approach in manufacturing and in service industries. Very little attention has been paid to the possibility of applying Lean Thinking to the academic institutions that these articles stem from. This article explains why the application of Lean in universities is a good idea and what needs to be done to develop an effective Lean enterprise in a university environment. Journal: Public Money & Management Pages: 53-56 Issue: 1 Volume: 28 Year: 2008 Month: 2 X-DOI: 10.1111/j.1467-9302.2008.00619.x File-URL: http://hdl.handle.net/10.1111/j.1467-9302.2008.00619.x File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:28:y:2008:i:1:p:53-56 Template-Type: ReDIF-Article 1.0 Author-Name: David McQuade Author-X-Name-First: David Author-X-Name-Last: McQuade Title: New Development: Leading Lean Action to Transform Housing Services Abstract: <title/> How could anything the Toyota car company is doing have a hugely positive impact on a social housing group operating in the east of England? This article highlights an impressive Lean journey and some significant performance improvement. Journal: Public Money & Management Pages: 57-60 Issue: 1 Volume: 28 Year: 2008 Month: 2 X-DOI: 10.1111/j.1467-9302.2008.00620.x File-URL: http://hdl.handle.net/10.1111/j.1467-9302.2008.00620.x File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:28:y:2008:i:1:p:57-60 Template-Type: ReDIF-Article 1.0 Author-Name: Eric A. Scorsone Author-X-Name-First: Eric A. Author-X-Name-Last: Scorsone Title: New Development: What are the Challenges in Transferring Lean Thinking to Government? Abstract: <title/> Lean government is part of a growing trend of management tools designed to lower costs and improve the efficiency of government operations. However, the transference of lean techniques from the private sector to the public sector requires a careful balancing of administrative law, management-labour relations in order to realize these efficiency and cost improvements. Journal: Public Money & Management Pages: 61-64 Issue: 1 Volume: 28 Year: 2008 Month: 2 X-DOI: 10.1111/j.1467-9302.2008.00621.x File-URL: http://hdl.handle.net/10.1111/j.1467-9302.2008.00621.x File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:28:y:2008:i:1:p:61-64 Template-Type: ReDIF-Article 1.0 Author-Name: Andrew Gray Author-X-Name-First: Andrew Author-X-Name-Last: Gray Title: Editorial: Self-Contained ‘Debate’ Articles Journal: Public Money & Management Pages: 67-67 Issue: 2 Volume: 28 Year: 2008 Month: 4 X-DOI: 10.1111/j.1467-9302.2008.00622.x File-URL: http://hdl.handle.net/10.1111/j.1467-9302.2008.00622.x File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:28:y:2008:i:2:p:67-67 Template-Type: ReDIF-Article 1.0 Author-Name: David Walker Author-X-Name-First: David Author-X-Name-Last: Walker Title: Debate: What Does Lean Mean? Journal: Public Money & Management Pages: 67-69 Issue: 2 Volume: 28 Year: 2008 Month: 4 X-DOI: 10.1111/j.1467-9302.2008.00623.x File-URL: http://hdl.handle.net/10.1111/j.1467-9302.2008.00623.x File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:28:y:2008:i:2:p:67-69 Template-Type: ReDIF-Article 1.0 Author-Name: George Jones Author-X-Name-First: George Author-X-Name-Last: Jones Author-Name: Catherine Needham Author-X-Name-First: Catherine Author-X-Name-Last: Needham Title: Debate: Consumerism in Public Services—For and Against Abstract: <title/> This article began life as a debate for MSc students in a public management class at Queen Mary, University of London, convened by the authors. In seeking to explain the significance of consumerism in contemporary public service reform, the authors took different positions on the normative appeal of consumer-oriented public service reforms. In this article George Jones begins by setting out the advantages of consumerism in public services. In the second part of the article, Catherine Needham sets out to rebut some of these purported advantages. In the conclusion, the authors identify some points of consensus and the key points of disagreement. Journal: Public Money & Management Pages: 70-76 Issue: 2 Volume: 28 Year: 2008 Month: 4 X-DOI: 10.1111/j.1467-9302.2008.00624.x File-URL: http://hdl.handle.net/10.1111/j.1467-9302.2008.00624.x File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:28:y:2008:i:2:p:70-76 Template-Type: ReDIF-Article 1.0 Author-Name: James Downe Author-X-Name-First: James Author-X-Name-Last: Downe Author-Name: Clive Grace Author-X-Name-First: Clive Author-X-Name-Last: Grace Author-Name: Steve Martin Author-X-Name-First: Steve Author-X-Name-Last: Martin Author-Name: Sandra Nutley Author-X-Name-First: Sandra Author-X-Name-Last: Nutley Title: Best Value Audits in Scotland: Winning Without Scoring? Abstract: <title/> Best Value audits have encouraged improvements in the corporate capacity of Scottish local authorities. They are seen by local government as credible and, in contrast to Comprehensive Performance Assessments in England, are applauded for taking account of local priorities and contexts. However, there are some concerns about the consistency and transparency of the process, and reports have failed to attract public interest. In future, the Best Value audit process will need to pay more attention to the importance of partnership working between councils and other local agencies. Journal: Public Money & Management Pages: 77-84 Issue: 2 Volume: 28 Year: 2008 Month: 4 X-DOI: 10.1111/j.1467-9302.2008.00625.x File-URL: http://hdl.handle.net/10.1111/j.1467-9302.2008.00625.x File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:28:y:2008:i:2:p:77-84 Template-Type: ReDIF-Article 1.0 Author-Name: Paolo Fedele Author-X-Name-First: Paolo Author-X-Name-Last: Fedele Author-Name: Edoardo Ongaro Author-X-Name-First: Edoardo Author-X-Name-Last: Ongaro Title: A Common Trend, Different Houses: Devolution in Italy, Spain and the UK Abstract: <title/> The dynamics of the implementation process of devolution reforms differ significantly from country to country. Part of the explanation for this lies in the differences in the politico-administrative system and the status of public management reforms. Factors affecting devolution are examined in this article. Implications for policy-makers and public managers, especially regarding the policy transfer of devolution reforms, are discussed. Journal: Public Money & Management Pages: 85-92 Issue: 2 Volume: 28 Year: 2008 Month: 4 X-DOI: 10.1111/j.1467-9302.2008.00626.x File-URL: http://hdl.handle.net/10.1111/j.1467-9302.2008.00626.x File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:28:y:2008:i:2:p:85-92 Template-Type: ReDIF-Article 1.0 Author-Name: Sean McCartney Author-X-Name-First: Sean Author-X-Name-Last: McCartney Author-Name: John Stittle Author-X-Name-First: John Author-X-Name-Last: Stittle Title: ‘Taken for a Ride’: The Privatization of the UK Railway Rolling Stock Industry Abstract: <title/> The three UK rolling stock companies (ROSCOs) are a product of the privatization of the railway industry in the 1990s. As the UK approaches the 25th anniversary of the first privatization of a state-owned industry (telecommunications), this article evaluates the background and the structure of the ROSCO privatization sales. The authors show that the privatization of the UK's rolling stock industry was a significant triumph of political expediency over sound governmental financial policy. The ROSCOs have attracted relatively little attention, yet nowhere else have the flaws in the privatization process become more apparent. Journal: Public Money & Management Pages: 93-100 Issue: 2 Volume: 28 Year: 2008 Month: 4 X-DOI: 10.1111/j.1467-9302.2008.00627.x File-URL: http://hdl.handle.net/10.1111/j.1467-9302.2008.00627.x File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:28:y:2008:i:2:p:93-100 Template-Type: ReDIF-Article 1.0 Author-Name: Jean Shaoul Author-X-Name-First: Jean Author-X-Name-Last: Shaoul Author-Name: Anne Stafford Author-X-Name-First: Anne Author-X-Name-Last: Stafford Author-Name: Pam Stapleton Author-X-Name-First: Pam Author-X-Name-Last: Stapleton Title: The Cost of Using Private Finance to Build, Finance and Operate Hospitals Abstract: <title/> This article analyses the cost of using private finance to build hospitals under the UK government's Private Finance Initiative (PFI). Hospital trusts' annual payments to their private sector partners are higher than expected and are taking 11% of their budget. The additional cost of private over public finance for the first 12 hospitals is about £60M a year, which is 20--25% of the trusts' income. PFI charges create budget inflexibilities and are increasing the pressure on the NHS to cut their largest cost: the jobs, working conditions and pay of their staff. Journal: Public Money & Management Pages: 101-108 Issue: 2 Volume: 28 Year: 2008 Month: 4 X-DOI: 10.1111/j.1467-9302.2008.00628.x File-URL: http://hdl.handle.net/10.1111/j.1467-9302.2008.00628.x File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:28:y:2008:i:2:p:101-108 Template-Type: ReDIF-Article 1.0 Author-Name: Robert Jones Author-X-Name-First: Robert Author-X-Name-Last: Jones Author-Name: Gary Noble Author-X-Name-First: Gary Author-X-Name-Last: Noble Title: Managing the Implementation of Public--Private Partnerships Abstract: <title/> This article examines ‘boundary-spanning’ behaviour within the context of the implementation stage of seven different public—private partnerships (PPPs) in the UK and Australia. It analyses the role of boundary spanners who use informal and flexible personal-level agreements to progress PPPs. The process (‘maintaining synergetic momentum’) is a response to the unusual managerial environment that characterizes the implementation stage of a PPP. The authors offer important lessons for boundary spanners and their managers and suggest further areas for research. Journal: Public Money & Management Pages: 109-114 Issue: 2 Volume: 28 Year: 2008 Month: 4 X-DOI: 10.1111/j.1467-9302.2008.00629.x File-URL: http://hdl.handle.net/10.1111/j.1467-9302.2008.00629.x File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:28:y:2008:i:2:p:109-114 Template-Type: ReDIF-Article 1.0 Author-Name: David Pickernell Author-X-Name-First: David Author-X-Name-Last: Pickernell Author-Name: Gillian Bristow Author-X-Name-First: Gillian Author-X-Name-Last: Bristow Author-Name: Adrian Kay Author-X-Name-First: Adrian Author-X-Name-Last: Kay Author-Name: Neal Ryan Author-X-Name-First: Neal Author-X-Name-Last: Ryan Title: The Primacy of Politics: Intergovernmental Fiscal Relations in the UK and Australia Abstract: <title/> Interest in Barnett formula reform is on the rise again, particularly because of changes in the parties in power in the devolved governments of Scotland and Wales, and the tighter public spending heralded by the recent Comprehensive Spending Review. This article looks at whether, and to what extent, the introduction of an alternative fiscal allocation system would remove the primacy of politics from the UK's resultant intergovernmental fiscal relations, through examination of the Australian experience, especially the role of Special Purpose Payments. Journal: Public Money & Management Pages: 115-122 Issue: 2 Volume: 28 Year: 2008 Month: 4 X-DOI: 10.1111/j.1467-9302.2008.00630.x File-URL: http://hdl.handle.net/10.1111/j.1467-9302.2008.00630.x File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:28:y:2008:i:2:p:115-122 Template-Type: ReDIF-Article 1.0 Author-Name: David Dorrell Author-X-Name-First: David Author-X-Name-Last: Dorrell Title: New Development: Targeting Inequalities Abstract: <title/> Narrowing the gap between disadvantaged groups and the rest of the country is a focus for public sector management. There has, however, been limited progress in tackling inequalities. The National Audit Office recently examined the use of targets to address differentials in performance. The examination showed that, while targets can have a positive impact in this area, their implementation must be underpinned by sound research and effective performance management. Journal: Public Money & Management Pages: 123-127 Issue: 2 Volume: 28 Year: 2008 Month: 4 X-DOI: 10.1111/j.1467-9302.2008.00631.x File-URL: http://hdl.handle.net/10.1111/j.1467-9302.2008.00631.x File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:28:y:2008:i:2:p:123-127 Template-Type: ReDIF-Article 1.0 Author-Name: Joop Koppenjan Author-X-Name-First: Joop Author-X-Name-Last: Koppenjan Author-Name: Michael B. Charles Author-X-Name-First: Michael B. Author-X-Name-Last: Charles Author-Name: Neal Ryan Author-X-Name-First: Neal Author-X-Name-Last: Ryan Title: Editorial: Managing Competing Public Values in Public Infrastructure Projects Journal: Public Money & Management Pages: 131-134 Issue: 3 Volume: 28 Year: 2008 Month: 6 X-DOI: 10.1111/j.1467-9302.2008.00632.x File-URL: http://hdl.handle.net/10.1111/j.1467-9302.2008.00632.x File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:28:y:2008:i:3:p:131-134 Template-Type: ReDIF-Article 1.0 Author-Name: Barry Bozeman Author-X-Name-First: Barry Author-X-Name-Last: Bozeman Title: Debate: Public Value Trade-Offs and Methodological Trade-Offs Journal: Public Money & Management Pages: 135-136 Issue: 3 Volume: 28 Year: 2008 Month: 6 X-DOI: 10.1111/j.1467-9302.2008.00633.x File-URL: http://hdl.handle.net/10.1111/j.1467-9302.2008.00633.x File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:28:y:2008:i:3:p:135-136 Template-Type: ReDIF-Article 1.0 Author-Name: Douglas N. Jones Author-X-Name-First: Douglas N. Author-X-Name-Last: Jones Title: Debate: A Grand Design, or the Best We Can Expect? Journal: Public Money & Management Pages: 136-138 Issue: 3 Volume: 28 Year: 2008 Month: 6 X-DOI: 10.1111/j.1467-9302.2008.00634.x File-URL: http://hdl.handle.net/10.1111/j.1467-9302.2008.00634.x File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:28:y:2008:i:3:p:136-138 Template-Type: ReDIF-Article 1.0 Author-Name: Nicolette van Gestel Author-X-Name-First: Nicolette Author-X-Name-Last: van Gestel Author-Name: Joop Koppenjan Author-X-Name-First: Joop Author-X-Name-Last: Koppenjan Author-Name: Ilse Schrijver Author-X-Name-First: Ilse Author-X-Name-Last: Schrijver Author-Name: Arnoud van de Ven Author-X-Name-First: Arnoud Author-X-Name-Last: van de Ven Author-Name: Wijnand Veeneman Author-X-Name-First: Wijnand Author-X-Name-Last: Veeneman Title: Managing Public Values in Public-Private Networks: A Comparative Study of Innovative Public Infrastructure Projects Abstract: <title/> This article discusses the management of public values in local public-private networks established for highly innovative infrastructure projects. It compares six Dutch projects in terms of conflicting public values, trade-offs between public values and preferred modes of management. Some public values were initially more important, but trade-offs changed them over time. Effective management of public values requires a shared culture rather than contracts. Journal: Public Money & Management Pages: 139-145 Issue: 3 Volume: 28 Year: 2008 Month: 6 X-DOI: 10.1111/j.1467-9302.2008.00635.x File-URL: http://hdl.handle.net/10.1111/j.1467-9302.2008.00635.x File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:28:y:2008:i:3:p:139-145 Template-Type: ReDIF-Article 1.0 Author-Name: Bauke Steenhuisen Author-X-Name-First: Bauke Author-X-Name-Last: Steenhuisen Author-Name: Michel van Eeten Author-X-Name-First: Michel Author-X-Name-Last: van Eeten Title: Invisible Trade-Offs of Public Values: Inside Dutch Railways Abstract: <title/> Dutch Railways (NS), a deregulated organization with many stakeholders, deal with multiple, potentially conflicting public values in the operation of a critical infrastructure. This article explains how this organization copes with value-conflicts without making trade-offs. The article has important lessons on safeguarding public values in infrastructure operations. Journal: Public Money & Management Pages: 147-152 Issue: 3 Volume: 28 Year: 2008 Month: 6 X-DOI: 10.1111/j.1467-9302.2008.00636.x File-URL: http://hdl.handle.net/10.1111/j.1467-9302.2008.00636.x File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:28:y:2008:i:3:p:147-152 Template-Type: ReDIF-Article 1.0 Author-Name: Guðrið Weihe Author-X-Name-First: Guðrið Author-X-Name-Last: Weihe Title: Public-Private Partnerships and Public-Private Value Trade-Offs Abstract: <title/> Public-private partnerships (PPPs) are playing an increasingly important role in infrastructure policies in many countries. This article reflects on the extent to which PPPs deliver public value. The article also distinguishes between material and procedural public values, and suggests that there may be an inherent contradiction between achieving material value while at the same time safeguarding procedural public values in PPPs. Journal: Public Money & Management Pages: 153-158 Issue: 3 Volume: 28 Year: 2008 Month: 6 X-DOI: 10.1111/j.1467-9302.2008.00637.x File-URL: http://hdl.handle.net/10.1111/j.1467-9302.2008.00637.x File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:28:y:2008:i:3:p:153-158 Template-Type: ReDIF-Article 1.0 Author-Name: Michael B. Charles Author-X-Name-First: Michael B. Author-X-Name-Last: Charles Author-Name: Rachel Ryan Author-X-Name-First: Rachel Author-X-Name-Last: Ryan Author-Name: Cinthya Paredes Castillo Author-X-Name-First: Cinthya Paredes Author-X-Name-Last: Castillo Author-Name: Kerry Brown Author-X-Name-First: Kerry Author-X-Name-Last: Brown Title: Safe <italic>and</italic> Sound? The Public Value Trade-Off in Worker Safety and Public Infrastructure Procurement Abstract: <title/> Infrastructure previously overseen by public sector clients is now often in the hands of the private sector, thus blurring the definition of ‘client’ in public infrastructure provision. Since previous in-house governmental safeguards are often no longer maintained, new ways of achieving optimum safe work practices in the provision of public infrastructure are required. This research, conducted in an Australian industry context, examines safeguarding mechanisms that could be employed to realize the public value of worker safety in a changed infrastructure procurement environment. Journal: Public Money & Management Pages: 159-166 Issue: 3 Volume: 28 Year: 2008 Month: 6 X-DOI: 10.1111/j.1467-9302.2008.00638.x File-URL: http://hdl.handle.net/10.1111/j.1467-9302.2008.00638.x File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:28:y:2008:i:3:p:159-166 Template-Type: ReDIF-Article 1.0 Author-Name: Craig W. Furneaux Author-X-Name-First: Craig W. Author-X-Name-Last: Furneaux Author-Name: Kerry Brown Author-X-Name-First: Kerry Author-X-Name-Last: Brown Author-Name: Don Allan Author-X-Name-First: Don Author-X-Name-Last: Allan Title: Public Values Embedded in Australian Public Works Procurement Abstract: <title/> Procurement arrangements for public works are highly contextualized as jurisdictions adapt and respond to local issues and constraints. Policy-makers in Australia at all levels are focused on protecting public values when procuring public works. Public values are shown here to be consistent across Australian jurisdictions, although considerable variety exists in the institutional arrangements that safeguard these values. Journal: Public Money & Management Pages: 167-172 Issue: 3 Volume: 28 Year: 2008 Month: 6 X-DOI: 10.1111/j.1467-9302.2008.00639.x File-URL: http://hdl.handle.net/10.1111/j.1467-9302.2008.00639.x File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:28:y:2008:i:3:p:167-172 Template-Type: ReDIF-Article 1.0 Author-Name: Allyson M. Pollock Author-X-Name-First: Allyson M. Author-X-Name-Last: Pollock Author-Name: David Price Author-X-Name-First: David Author-X-Name-Last: Price Title: Has the NAO Audited Risk Transfer in Operational Private Finance Initiative Schemes? Abstract: <title/> The government's main justification for using private finance is that it provides value for money by transferring project risks to the private sector. However, of the 622 PFI deals signed by October 2007, the National Audit Office (NAO) has examined the relationship between risk transfer and risk premiums in only three. The government's justification for the policy is largely unevaluated and unscrutinized by Parliament, raising wider issues of public accountability for public expenditure. Journal: Public Money & Management Pages: 173-178 Issue: 3 Volume: 28 Year: 2008 Month: 6 X-DOI: 10.1111/j.1467-9302.2008.00640.x File-URL: http://hdl.handle.net/10.1111/j.1467-9302.2008.00640.x File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:28:y:2008:i:3:p:173-178 Template-Type: ReDIF-Article 1.0 Author-Name: Antonio Barretta Author-X-Name-First: Antonio Author-X-Name-Last: Barretta Author-Name: Cristiano Busco Author-X-Name-First: Cristiano Author-X-Name-Last: Busco Author-Name: Pasquale Ruggiero Author-X-Name-First: Pasquale Author-X-Name-Last: Ruggiero Title: Trust in Project Financing: An Italian Health Care Example Abstract: <title/> This article focuses on the role of the different types of trust (system, contractual, competence and goodwill) involved in developing effective private finance initiatives (PFI) in Italian health care trusts. Previous work has tended to focus on trust between the public and private partners. The authors show the success of a PFI can also depend on the level of trust between the private firms that make up special purpose vehicles (SPV). Journal: Public Money & Management Pages: 179-184 Issue: 3 Volume: 28 Year: 2008 Month: 6 X-DOI: 10.1111/j.1467-9302.2008.00641.x File-URL: http://hdl.handle.net/10.1111/j.1467-9302.2008.00641.x File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:28:y:2008:i:3:p:179-184 Template-Type: ReDIF-Article 1.0 Author-Name: Alan Doig Author-X-Name-First: Alan Author-X-Name-Last: Doig Author-Name: Michael Macaulay Author-X-Name-First: Michael Author-X-Name-Last: Macaulay Title: Decades, Directions and the Fraud Review: Addressing the Future of Public Sector Fraud? Abstract: <title/> The article looks back at a 1993 research report on the investigation of fraud by the police and the public sector. The issues discussed there are reviewed in the light of research undertaken a decade later and within the context of the UK government's 2006 Fraud Review. The Fraud Review confirmed the direction of travel identified by the research but the article asks whether the Review's proposals will—or can—effectively address the implications. Journal: Public Money & Management Pages: 185-192 Issue: 3 Volume: 28 Year: 2008 Month: 6 X-DOI: 10.1111/j.1467-9302.2008.00642.x File-URL: http://hdl.handle.net/10.1111/j.1467-9302.2008.00642.x File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:28:y:2008:i:3:p:185-192 Template-Type: ReDIF-Article 1.0 Author-Name: B. Guy Peters Author-X-Name-First: B. Guy Author-X-Name-Last: Peters Title: Debate: The Two Futures of Public Administration Journal: Public Money & Management Pages: 195-196 Issue: 4 Volume: 28 Year: 2008 Month: 8 X-DOI: 10.1111/j.1467-9302.2008.00643.x File-URL: http://hdl.handle.net/10.1111/j.1467-9302.2008.00643.x File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:28:y:2008:i:4:p:195-196 Template-Type: ReDIF-Article 1.0 Author-Name: Steven Van de Walle Author-X-Name-First: Steven Author-X-Name-Last: Van de Walle Author-Name: Tony Bovaird Author-X-Name-First: Tony Author-X-Name-Last: Bovaird Title: Debate: In the Know or Out of the Loop? Journal: Public Money & Management Pages: 196-198 Issue: 4 Volume: 28 Year: 2008 Month: 8 X-DOI: 10.1111/j.1467-9302.2008.00644.x File-URL: http://hdl.handle.net/10.1111/j.1467-9302.2008.00644.x File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:28:y:2008:i:4:p:196-198 Template-Type: ReDIF-Article 1.0 Author-Name: Mark A. Clatworthy Author-X-Name-First: Mark A. Author-X-Name-Last: Clatworthy Author-Name: Howard J. Mellett Author-X-Name-First: Howard J. Author-X-Name-Last: Mellett Author-Name: Michael J. Peel Author-X-Name-First: Michael J. Author-X-Name-Last: Peel Title: Changes in NHS Trust Audit and Non-Audit Fees Abstract: <title/> We examine how NHS trust audit and non-audit (consultancy) fees changed between 1997 and 2004, providing longitudinal evidence during a period of increased public expenditure and rapid restructuring. We find that audit fees rose dramatically over the period, though non-audit fees fell substantially. NHS trusts pay less to their external auditors than their private sector counterparts, probably in consequence of the trusts being more heavily regulated, with the Audit Commission retaining an influential regulatory role and also being the dominant auditor. Journal: Public Money & Management Pages: 199-205 Issue: 4 Volume: 28 Year: 2008 Month: 8 X-DOI: 10.1111/j.1467-9302.2008.00645.x File-URL: http://hdl.handle.net/10.1111/j.1467-9302.2008.00645.x File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:28:y:2008:i:4:p:199-205 Template-Type: ReDIF-Article 1.0 Author-Name: Margaret Crawford Author-X-Name-First: Margaret Author-X-Name-Last: Crawford Author-Name: William Henry Author-X-Name-First: William Author-X-Name-Last: Henry Author-Name: James McKendrick Author-X-Name-First: James Author-X-Name-Last: McKendrick Author-Name: William M. Stein Author-X-Name-First: William M. Author-X-Name-Last: Stein Title: Effectiveness of Audit Committees in Local Authorities: Views From Key Players Abstract: <title/> Audit committees were perceived as overcoming the difficulties of operating in a political environment. In general, they achieved good ratings for monitoring internal audit but were seen as less effective in engaging with external auditors and risk management. In some key aspects the attitudes of internal auditors differed from those of committee chairs and CFOs. Journal: Public Money & Management Pages: 207-214 Issue: 4 Volume: 28 Year: 2008 Month: 8 X-DOI: 10.1111/j.1467-9302.2008.00646.x File-URL: http://hdl.handle.net/10.1111/j.1467-9302.2008.00646.x File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:28:y:2008:i:4:p:207-214 Template-Type: ReDIF-Article 1.0 Author-Name: Bernard Dowling Author-X-Name-First: Bernard Author-X-Name-Last: Dowling Author-Name: Rod Sheaff Author-X-Name-First: Rod Author-X-Name-Last: Sheaff Author-Name: Susan Pickard Author-X-Name-First: Susan Author-X-Name-Last: Pickard Title: Governance Structures and Accountability in Primary Care Abstract: <title/> Organizations providing public welfare services typically have distinct accountabilities to several parties, and the accountability chains linking these parties are often administered through different governance structures. This article reveals that in primary care in England the accountability chains characterized by different governance structures result in inconsistent levels of accountability. Journal: Public Money & Management Pages: 215-222 Issue: 4 Volume: 28 Year: 2008 Month: 8 X-DOI: 10.1111/j.1467-9302.2008.00647.x File-URL: http://hdl.handle.net/10.1111/j.1467-9302.2008.00647.x File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:28:y:2008:i:4:p:215-222 Template-Type: ReDIF-Article 1.0 Author-Name: Lisa Fingland Author-X-Name-First: Lisa Author-X-Name-Last: Fingland Author-Name: Stephen J. Bailey Author-X-Name-First: Stephen J. Author-X-Name-Last: Bailey Title: The EU's Stability and Growth Pact: Its Credibility and Sustainability Abstract: <title/> The Stability and Growth Pact (SGP) of the European Union has come under fire for failing to rein in budget deficits and for the ineffectiveness of its sanctions. By examining trends in public debt and budgetary positions, this article examines whether the SGP has met its objectives and considers the extent to which implementation was affected by the accession of 10 new member states in 2004. Journal: Public Money & Management Pages: 223-230 Issue: 4 Volume: 28 Year: 2008 Month: 8 X-DOI: 10.1111/j.1467-9302.2008.00648.x File-URL: http://hdl.handle.net/10.1111/j.1467-9302.2008.00648.x File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:28:y:2008:i:4:p:223-230 Template-Type: ReDIF-Article 1.0 Author-Name: Ian Greener Author-X-Name-First: Ian Author-X-Name-Last: Greener Author-Name: Russell Mannion Author-X-Name-First: Russell Author-X-Name-Last: Mannion Title: Will Practice-Based Commissioning in the English NHS Resolve the Problems Experienced by GP Fundholding? Abstract: <title/> Labour's new approach to primary health care, based around the policy of practice-based commissioning, has considerable potential for learning from the general practitioner fundholding reforms put in place by the Conservative governments of the 1990s. However, practice-based commissioning seems to repeat many of the same problems as the earlier policy. Despite the increased scope for GPs to make a significant difference to the shape of local health economies because of the incentives and opportunities offered by payment by results and patient choice reforms, the potential problems of practice-based commissioning threaten the reform's viability and long-term success. Journal: Public Money & Management Pages: 231-238 Issue: 4 Volume: 28 Year: 2008 Month: 8 X-DOI: 10.1111/j.1467-9302.2008.00649.x File-URL: http://hdl.handle.net/10.1111/j.1467-9302.2008.00649.x File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:28:y:2008:i:4:p:231-238 Template-Type: ReDIF-Article 1.0 Author-Name: Pinar Guven-Uslu Author-X-Name-First: Pinar Author-X-Name-Last: Guven-Uslu Author-Name: Lynne Conrad Author-X-Name-First: Lynne Author-X-Name-Last: Conrad Title: Uses of Management Accounting Information for Benchmarking in NHS Trusts Abstract: <title/> This article investigates the implementation of benchmarking in three large acute NHS trusts. The findings concentrate on the attitudes of professional groups towards the preparation and use of management accounting information for performance measurement and comparison in NHS trusts. The problems revealed in developing appropriate costing information in this organizational context suggest difficulties lie ahead as more far-reaching organizational and financial change permeates the NHS. Journal: Public Money & Management Pages: 239-246 Issue: 4 Volume: 28 Year: 2008 Month: 8 X-DOI: 10.1111/j.1467-9302.2008.00650.x File-URL: http://hdl.handle.net/10.1111/j.1467-9302.2008.00650.x File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:28:y:2008:i:4:p:239-246 Template-Type: ReDIF-Article 1.0 Author-Name: Richard Laughlin Author-X-Name-First: Richard Author-X-Name-Last: Laughlin Title: A Conceptual Framework for Accounting for Public-Benefit Entities Abstract: <title/> There is a renewed impetus in the International Accounting Standards Board (IASB) and the International Public Sector Accounting Standards Board (IPSASB) to develop a conceptual framework for financial reporting for both private sector and public-benefit entities. This article takes stock of some of the key issues related to this endeavour with particular emphasis on what the objectives should be and whether it is possible to have one conceptual framework for all entities. Journal: Public Money & Management Pages: 247-254 Issue: 4 Volume: 28 Year: 2008 Month: 8 X-DOI: 10.1111/j.1467-9302.2008.00651.x File-URL: http://hdl.handle.net/10.1111/j.1467-9302.2008.00651.x File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:28:y:2008:i:4:p:247-254 Template-Type: ReDIF-Article 1.0 Author-Name: Malcolm J. Prowle Author-X-Name-First: Malcolm J. Author-X-Name-Last: Prowle Title: New Development: Developing Contestability in the Delivery of Public Services Abstract: <title/> The policy of contestability has become an important policy in relation to the delivery of public services. This article describes the theoretical underpinnings of contestability and its application to public services in the UK. It discusses the necessary conditions for achieving effective contestability and extending the application of contestability in public service provision. Journal: Public Money & Management Pages: 255-260 Issue: 4 Volume: 28 Year: 2008 Month: 8 X-DOI: 10.1111/j.1467-9302.2008.00652.x File-URL: http://hdl.handle.net/10.1111/j.1467-9302.2008.00652.x File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:28:y:2008:i:4:p:255-260 Template-Type: ReDIF-Article 1.0 Author-Name: John Kirkpatrick Author-X-Name-First: John Author-X-Name-Last: Kirkpatrick Title: Debate: In the Know—Work in Progress Journal: Public Money & Management Pages: 263-264 Issue: 5 Volume: 28 Year: 2008 Month: 10 X-DOI: 10.1111/j.1467-9302.2008.00653.x File-URL: http://hdl.handle.net/10.1111/j.1467-9302.2008.00653.x File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:28:y:2008:i:5:p:263-264 Template-Type: ReDIF-Article 1.0 Author-Name: Marcial Bóo Author-X-Name-First: Marcial Author-X-Name-Last: Bóo Title: Debate: An Entrepreneurial Public Sector Journal: Public Money & Management Pages: 264-266 Issue: 5 Volume: 28 Year: 2008 Month: 10 X-DOI: 10.1111/j.1467-9302.2008.00654.x File-URL: http://hdl.handle.net/10.1111/j.1467-9302.2008.00654.x File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:28:y:2008:i:5:p:264-266 Template-Type: ReDIF-Article 1.0 Author-Name: George A. Boyne Author-X-Name-First: George A. Author-X-Name-Last: Boyne Author-Name: Oliver James Author-X-Name-First: Oliver Author-X-Name-Last: James Author-Name: Peter John Author-X-Name-First: Peter Author-X-Name-Last: John Author-Name: Nicolai Petrovsky Author-X-Name-First: Nicolai Author-X-Name-Last: Petrovsky Title: Executive Succession in English Local Government Abstract: <title/> The authors report the results of the first quantitative study of senior management turnover in English local authorities. Consistent with existing management theory, rates of executive succession were found to be higher in an adverse external environment, and where organizational performance is weak. Journal: Public Money & Management Pages: 267-274 Issue: 5 Volume: 28 Year: 2008 Month: 10 X-DOI: 10.1111/j.1467-9302.2008.00655.x File-URL: http://hdl.handle.net/10.1111/j.1467-9302.2008.00655.x File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:28:y:2008:i:5:p:267-274 Template-Type: ReDIF-Article 1.0 Author-Name: Chris Painter Author-X-Name-First: Chris Author-X-Name-Last: Painter Title: A Government Department in Meltdown: Crisis at the Home Office Abstract: <title/> This article examines the multiple explanations for the succession of crises engulfing the Home Office during 2006 and 2007. Although some of the reasons related to characteristics and shortcomings of the institution itself malfunctions in contemporary UK governance also took their toll, raising fundamental questions to do with citizenship, the public domain and public policy processes. Journal: Public Money & Management Pages: 275-282 Issue: 5 Volume: 28 Year: 2008 Month: 10 X-DOI: 10.1111/j.1467-9302.2008.00656.x File-URL: http://hdl.handle.net/10.1111/j.1467-9302.2008.00656.x File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:28:y:2008:i:5:p:275-282 Template-Type: ReDIF-Article 1.0 Author-Name: Celine Chew Author-X-Name-First: Celine Author-X-Name-Last: Chew Author-Name: Stephen P. Osborne Author-X-Name-First: Stephen P. Author-X-Name-Last: Osborne Title: Strategic Positioning in UK Charities that Provide Public Services: Implications of a New Integrating Model Abstract: <title/> This article explores the implications of a proposed model that integrates the multi-dimensional factors influencing strategic positioning in charities that provide public services. It argues that the existing commercial marketing/strategy interpretations of strategic positioning, such as positioning motives, strategic positioning process and the marketing role in positioning, have limitations when applied to non-profit organizations, such as charities. Journal: Public Money & Management Pages: 283-290 Issue: 5 Volume: 28 Year: 2008 Month: 10 X-DOI: 10.1111/j.1467-9302.2008.00657.x File-URL: http://hdl.handle.net/10.1111/j.1467-9302.2008.00657.x File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:28:y:2008:i:5:p:283-290 Template-Type: ReDIF-Article 1.0 Author-Name: Adrienne Curry Author-X-Name-First: Adrienne Author-X-Name-Last: Curry Author-Name: Bridget Clark Author-X-Name-First: Bridget Author-X-Name-Last: Clark Title: Children at Play—An Endangered Species? Abstract: <title/> This article investigates the reasons for the low priority given to physical and outdoor activity in care services in Scotland. It highlights the variety of stakeholders involved in care services and the potential conflicts among them. National and local government need to commit to an integrated policy to challenge our current ‘toxic’ culture, with more incentives for business and communities to improve lifestyles and environments. Services should have better and easier access to council facilities and relevant expertise, including training, and physical activity need to be returned to the core curriculum. Journal: Public Money & Management Pages: 291-298 Issue: 5 Volume: 28 Year: 2008 Month: 10 X-DOI: 10.1111/j.1467-9302.2008.00658.x File-URL: http://hdl.handle.net/10.1111/j.1467-9302.2008.00658.x File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:28:y:2008:i:5:p:291-298 Template-Type: ReDIF-Article 1.0 Author-Name: Stephen Abbott Author-X-Name-First: Stephen Author-X-Name-Last: Abbott Author-Name: Richard Smith Author-X-Name-First: Richard Author-X-Name-Last: Smith Author-Name: Susan Procter Author-X-Name-First: Susan Author-X-Name-Last: Procter Author-Name: Nicci Iacovou Author-X-Name-First: Nicci Author-X-Name-Last: Iacovou Title: Professional Executive Committees: What Do They Do? Abstract: <title/> This article examines the contribution of Professional Executive Committees (PECs) to Primary Care Trusts (PCTs). It looks at the balance of clinical and corporate discussions in PEC meetings, and how their contribution and functions are perceived by PEC members and other PCT personnel. Journal: Public Money & Management Pages: 299-304 Issue: 5 Volume: 28 Year: 2008 Month: 10 X-DOI: 10.1111/j.1467-9302.2008.00659.x File-URL: http://hdl.handle.net/10.1111/j.1467-9302.2008.00659.x File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:28:y:2008:i:5:p:299-304 Template-Type: ReDIF-Article 1.0 Author-Name: R. D. Osborne Author-X-Name-First: R. D. Author-X-Name-Last: Osborne Title: Emerging Equality Policy in Britain in Comparative Context: A Missed Opportunity? Abstract: <title/> Evolving equality policy in Britain shows little evidence of drawing upon comparative experience. Both fair employment policy in Northern Ireland and employment equity in Canada offer approaches significantly more radical than in Britain but key policy documents show little appetite for engaging with these examples. Journal: Public Money & Management Pages: 305-312 Issue: 5 Volume: 28 Year: 2008 Month: 10 X-DOI: 10.1111/j.1467-9302.2008.00660.x File-URL: http://hdl.handle.net/10.1111/j.1467-9302.2008.00660.x File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:28:y:2008:i:5:p:305-312 Template-Type: ReDIF-Article 1.0 Author-Name: Leo Boland Author-X-Name-First: Leo Author-X-Name-Last: Boland Author-Name: Emer Coleman Author-X-Name-First: Emer Author-X-Name-Last: Coleman Title: New Development: What Lies Beyond Service Delivery? Leadership Behaviours for Place Shaping in Local Government Abstract: <title/> The challenges facing local government in the 21st century are complex and rapidly changing. This article examines issues ranging from adaptive behaviour in citizens (as governments struggle to create cognitive shifts around areas such as waste minimization and obesity) to the co-production of services. It offers examples of action being developed in the London Borough of Barnet to enable public managers to move from being place managers to place shapers. Journal: Public Money & Management Pages: 313-318 Issue: 5 Volume: 28 Year: 2008 Month: 10 X-DOI: 10.1111/j.1467-9302.2008.00661.x File-URL: http://hdl.handle.net/10.1111/j.1467-9302.2008.00661.x File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:28:y:2008:i:5:p:313-318 Template-Type: ReDIF-Article 1.0 Author-Name: Amanda Ball Author-X-Name-First: Amanda Author-X-Name-Last: Ball Author-Name: Jan Bebbington Author-X-Name-First: Jan Author-X-Name-Last: Bebbington Title: Editorial: Accounting and Reporting for Sustainable Development in Public Service Organizations Journal: Public Money & Management Pages: 323-326 Issue: 6 Volume: 28 Year: 2008 Month: 12 X-DOI: 10.1111/j.1467-9302.2008.00662.x File-URL: http://hdl.handle.net/10.1111/j.1467-9302.2008.00662.x File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:28:y:2008:i:6:p:323-326 Template-Type: ReDIF-Article 1.0 Author-Name: Stefania Lamprinidi Author-X-Name-First: Stefania Author-X-Name-Last: Lamprinidi Author-Name: Naoko Kubo Author-X-Name-First: Naoko Author-X-Name-Last: Kubo Title: Debate: The Global Reporting Initiative and Public Agencies Journal: Public Money & Management Pages: 326-329 Issue: 6 Volume: 28 Year: 2008 Month: 12 X-DOI: 10.1111/j.1467-9302.2008.00663.x File-URL: http://hdl.handle.net/10.1111/j.1467-9302.2008.00663.x File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:28:y:2008:i:6:p:326-329 Template-Type: ReDIF-Article 1.0 Author-Name: Thomas Lewis Author-X-Name-First: Thomas Author-X-Name-Last: Lewis Title: Debate: Public Sector Sustainability Reporting—Implications for Accountants Journal: Public Money & Management Pages: 329-331 Issue: 6 Volume: 28 Year: 2008 Month: 12 X-DOI: 10.1111/j.1467-9302.2008.00664.x File-URL: http://hdl.handle.net/10.1111/j.1467-9302.2008.00664.x File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:28:y:2008:i:6:p:329-331 Template-Type: ReDIF-Article 1.0 Author-Name: Andrew Lee Author-X-Name-First: Andrew Author-X-Name-Last: Lee Title: Debate: Regulation for a Sustainable Energy System Journal: Public Money & Management Pages: 331-333 Issue: 6 Volume: 28 Year: 2008 Month: 12 X-DOI: 10.1111/j.1467-9302.2008.00665.x File-URL: http://hdl.handle.net/10.1111/j.1467-9302.2008.00665.x File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:28:y:2008:i:6:p:331-333 Template-Type: ReDIF-Article 1.0 Author-Name: Michael Chibba Author-X-Name-First: Michael Author-X-Name-Last: Chibba Title: Debate: Asia Rising—The Demise of the Neo-Liberal Model of Governance, Economic Management and Public Money Journal: Public Money & Management Pages: 334-335 Issue: 6 Volume: 28 Year: 2008 Month: 12 X-DOI: 10.1111/j.1467-9302.2008.00666.x File-URL: http://hdl.handle.net/10.1111/j.1467-9302.2008.00666.x File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:28:y:2008:i:6:p:334-335 Template-Type: ReDIF-Article 1.0 Author-Name: Carlos Larrinaga-Gonzélez Author-X-Name-First: Carlos Author-X-Name-Last: Larrinaga-Gonzélez Author-Name: Vincente Pérez-Chamorro Author-X-Name-First: Vincente Author-X-Name-Last: Pérez-Chamorro Title: Sustainability Accounting and Accountability in Public Water Companies Abstract: <title/> This article analyses the ways that Spanish public water companies communicate sustainability information to their stakeholders and explores whether distinctive and more progressive accountability is possible in the public sector in comparison with private sector organizations. Two distinct activities are identified in sustainable accountability: public organizations are engaged in informal as well as formal reporting activity, and their reporting seems to be coupled with real organizational strategies and operational activities. Journal: Public Money & Management Pages: 337-343 Issue: 6 Volume: 28 Year: 2008 Month: 12 X-DOI: 10.1111/j.1467-9302.2008.00667.x File-URL: http://hdl.handle.net/10.1111/j.1467-9302.2008.00667.x File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:28:y:2008:i:6:p:337-343 Template-Type: ReDIF-Article 1.0 Author-Name: Melina M. Manochin Author-X-Name-First: Melina M. Author-X-Name-Last: Manochin Author-Name: Lisa Jack Author-X-Name-First: Lisa Author-X-Name-Last: Jack Author-Name: Claire Howell Author-X-Name-First: Claire Author-X-Name-Last: Howell Title: The Boundaries of Reporting Sustainable Development in Social Housing Abstract: <title/> The Registered Social Landlord (an independent housing association in the UK) examined here was widely recognized as providing an example of good governance. The organization was using extensive internal reporting, both corporate and quasi-governmental in language, to try to accurately capture different aspects of performance. This article reveals that reporting sustainable development has boundaries to be overcome, particularly in measuring performance of environmental and community activities. Journal: Public Money & Management Pages: 345-352 Issue: 6 Volume: 28 Year: 2008 Month: 12 X-DOI: 10.1111/j.1467-9302.2008.00668.x File-URL: http://hdl.handle.net/10.1111/j.1467-9302.2008.00668.x File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:28:y:2008:i:6:p:345-352 Template-Type: ReDIF-Article 1.0 Author-Name: Jane Gibbon Author-X-Name-First: Jane Author-X-Name-Last: Gibbon Author-Name: John Fenwick Author-X-Name-First: John Author-X-Name-Last: Fenwick Author-Name: Janice McMillan Author-X-Name-First: Janice Author-X-Name-Last: McMillan Title: Governance and Accountability: A Role for Social Accounts in the Sustainable School Abstract: <title/> Alongside formal systems of governance in secondary education there are important informal relationships of accountability among key stakeholders, organized around voluntary obligation in the public interest. Developing these accountabilities enhances sustainability. This article argues that social accounting, when firmly rooted in the values of the school community, can be a valuable tool in developing accountability and a practical means of enhancing sustainability. Journal: Public Money & Management Pages: 353-360 Issue: 6 Volume: 28 Year: 2008 Month: 12 X-DOI: 10.1111/j.1467-9302.2008.00669.x File-URL: http://hdl.handle.net/10.1111/j.1467-9302.2008.00669.x File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:28:y:2008:i:6:p:353-360 Template-Type: ReDIF-Article 1.0 Author-Name: James Guthrie Author-X-Name-First: James Author-X-Name-Last: Guthrie Author-Name: Federica Farneti Author-X-Name-First: Federica Author-X-Name-Last: Farneti Title: GRI Sustainability Reporting by Australian Public Sector Organizations Abstract: <title/> This article analyses voluntary sustainability reporting practices in seven Australian public sector organizations which use the Global Reporting Initiative (GRI) guidelines. Reporting practices are diverse and the use of the GRI public agency supplement fragmented, with the annual report being only one of several media used by organizations for sustainability disclosures. Journal: Public Money & Management Pages: 361-366 Issue: 6 Volume: 28 Year: 2008 Month: 12 X-DOI: 10.1111/j.1467-9302.2008.00670.x File-URL: http://hdl.handle.net/10.1111/j.1467-9302.2008.00670.x File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:28:y:2008:i:6:p:361-366 Template-Type: ReDIF-Article 1.0 Author-Name: Shona L. Russell Author-X-Name-First: Shona L. Author-X-Name-Last: Russell Author-Name: Ian Thompson Author-X-Name-First: Ian Author-X-Name-Last: Thompson Title: Accounting for a Sustainable Scotland Abstract: <title/> Sustainable development indicators (SDI) can define priorities, determine sustainable actions, evaluate policy options and legitimate government interventions. Sustainable development strategies and indicators used in Scotland, however, show a lack of consistency with a potential for distortion of performance. The attributes of a sustainable Scotland are used to construct a model to develop strategies and indicator sets for sustainable development. Journal: Public Money & Management Pages: 367-374 Issue: 6 Volume: 28 Year: 2008 Month: 12 X-DOI: 10.1111/j.1467-9302.2008.00671.x File-URL: http://hdl.handle.net/10.1111/j.1467-9302.2008.00671.x File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:28:y:2008:i:6:p:367-374 Template-Type: ReDIF-Article 1.0 Author-Name: Beth Kewell Author-X-Name-First: Beth Author-X-Name-Last: Kewell Author-Name: Matthias Beck Author-X-Name-First: Matthias Author-X-Name-Last: Beck Title: NHS Inquiries: A Time Series Analysis Abstract: <title/> This article provides a time series analysis of NHS public inquiries and inquiries related to health against the background of recent policy changes which are centralizing hazardous incident investigations within agencies such as the Healthcare Commission. Journal: Public Money & Management Pages: 375-382 Issue: 6 Volume: 28 Year: 2008 Month: 12 X-DOI: 10.1111/j.1467-9302.2008.00672.x File-URL: http://hdl.handle.net/10.1111/j.1467-9302.2008.00672.x File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:28:y:2008:i:6:p:375-382 Template-Type: ReDIF-Article 1.0 Author-Name: Andrew Gray Author-X-Name-First: Andrew Author-X-Name-Last: Gray Author-Name: Jane Broadbent Author-X-Name-First: Jane Author-X-Name-Last: Broadbent Author-Name: Michaela Lavender Author-X-Name-First: Michaela Author-X-Name-Last: Lavender Title: Editorial: New cover, new publisher, same dedication Journal: Public Money & Management Pages: 3-3 Issue: 1 Volume: 29 Year: 2009 Month: 1 X-DOI: 10.1080/09540960802618317 File-URL: http://hdl.handle.net/10.1080/09540960802618317 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:29:y:2009:i:1:p:3-3 Template-Type: ReDIF-Article 1.0 Author-Name: Jocelyne Bourgon Author-X-Name-First: Jocelyne Author-X-Name-Last: Bourgon Title: Debate: The future of public administration— Serving beyond the predictable Journal: Public Money & Management Pages: 3-5 Issue: 1 Volume: 29 Year: 2009 Month: 1 X-DOI: 10.1080/09540960802617236 File-URL: http://hdl.handle.net/10.1080/09540960802617236 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:29:y:2009:i:1:p:3-5 Template-Type: ReDIF-Article 1.0 Author-Name: Stephen P. Osborne Author-X-Name-First: Stephen P. Author-X-Name-Last: Osborne Title: Debate: Delivering public services: Are we asking the right questions? Journal: Public Money & Management Pages: 5-7 Issue: 1 Volume: 29 Year: 2009 Month: 1 X-DOI: 10.1080/09540960802617269 File-URL: http://hdl.handle.net/10.1080/09540960802617269 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:29:y:2009:i:1:p:5-7 Template-Type: ReDIF-Article 1.0 Author-Name: Peter M. Jackson Author-X-Name-First: Peter M. Author-X-Name-Last: Jackson Title: Debate: We just do not know: Healthcare expenditure trends Journal: Public Money & Management Pages: 9-10 Issue: 1 Volume: 29 Year: 2009 Month: 1 X-DOI: 10.1080/09540960802617285 File-URL: http://hdl.handle.net/10.1080/09540960802617285 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:29:y:2009:i:1:p:9-10 Template-Type: ReDIF-Article 1.0 Author-Name: Stephen J. Bailey Author-X-Name-First: Stephen J. Author-X-Name-Last: Bailey Author-Name: Darinka Asenova Author-X-Name-First: Darinka Author-X-Name-Last: Asenova Author-Name: John Hood Author-X-Name-First: John Author-X-Name-Last: Hood Title: Making widespread use of municipal bonds in Scotland? Abstract: This article considers the possibilities for widespread use of municipal bonds to finance public sector infrastructure, with particular reference to Scotland. Provided the various control measures recommended in this article are in place, there can be few objections either in principle or practice and they would be a highly desirable secure form of debt, so helping ease the current credit crunch. Journal: Public Money & Management Pages: 11-18 Issue: 1 Volume: 29 Year: 2009 Month: 1 X-DOI: 10.1080/09540960802617319 File-URL: http://hdl.handle.net/10.1080/09540960802617319 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:29:y:2009:i:1:p:11-18 Template-Type: ReDIF-Article 1.0 Author-Name: Basilio Acerete Author-X-Name-First: Basilio Author-X-Name-Last: Acerete Author-Name: Jean Shaoul Author-X-Name-First: Jean Author-X-Name-Last: Shaoul Author-Name: Anne Stafford Author-X-Name-First: Anne Author-X-Name-Last: Stafford Title: Taking its toll: The private financing of roads in Spain Abstract: The article analyses the cost of using private finance to build, finance and maintain toll roads in Spain. Spain is the primary exponent of private finance for roads in Europe, where the case rested on the lack of public finance, in contrast to the UK that has stressed value for money. The evidence shows that more than half of the toll charge represents the cost of finance; the cost of private finance is nearly double the cost of public finance; and financing is underpinned by various forms of public support creating risks for the taxpayers. Journal: Public Money & Management Pages: 19-26 Issue: 1 Volume: 29 Year: 2009 Month: 1 X-DOI: 10.1080/09540960802617327 File-URL: http://hdl.handle.net/10.1080/09540960802617327 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:29:y:2009:i:1:p:19-26 Template-Type: ReDIF-Article 1.0 Author-Name: Russell Mannion Author-X-Name-First: Russell Author-X-Name-Last: Mannion Author-Name: Andrew Street Author-X-Name-First: Andrew Author-X-Name-Last: Street Title: Managing activity and expenditure in the new NHS market Abstract: The English National Health Service is introducing ‘Payment by Results’ so that hospitals are paid according to the activity they undertake. This should encourage hospitals to increase activity but perhaps to unaffordable levels. Drawing on interviews with NHS staff and documentary evidence, the authors examine local strategies to manage activity and NHS expenditure. These alone cannot be relied upon to control expenditure, and payments themselves should be modified. Journal: Public Money & Management Pages: 27-34 Issue: 1 Volume: 29 Year: 2009 Month: 1 X-DOI: 10.1080/09540960802617335 File-URL: http://hdl.handle.net/10.1080/09540960802617335 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:29:y:2009:i:1:p:27-34 Template-Type: ReDIF-Article 1.0 Author-Name: Kate Mclaughlin Author-X-Name-First: Kate Author-X-Name-Last: Mclaughlin Author-Name: Stephen P. Osborne Author-X-Name-First: Stephen P. Author-X-Name-Last: Osborne Author-Name: Celine Chew Author-X-Name-First: Celine Author-X-Name-Last: Chew Title: Relationship marketing, relational capital and the future of marketing in public service organizations Abstract: This article proposes an innovative model of marketing practice for public services. This is rooted in the paradigm of relationship marketing and emphasizes the need to build relational capital between and within organizations operating in the public services arena. It is argued that this is essential for the effective management of contemporary public services in the fragmented state. Journal: Public Money & Management Pages: 35-42 Issue: 1 Volume: 29 Year: 2009 Month: 1 X-DOI: 10.1080/09540960802617343 File-URL: http://hdl.handle.net/10.1080/09540960802617343 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:29:y:2009:i:1:p:35-42 Template-Type: ReDIF-Article 1.0 Author-Name: Karen Miller Author-X-Name-First: Karen Author-X-Name-Last: Miller Title: Public policy dilemma—gender equality mainstreaming in UK policy formulation Abstract: The UK government has committed itself to improving the representation of women in public service and has introduced a number of legislative measures, policies and development programmes to do this. In 2006, the government enacted a regulatory duty, placed on public sector organizations, to mainstream gender equality in policy and service delivery. This article explores the extent to which this duty could promote gender equality and makes some recommendations for improving the representation of women. Journal: Public Money & Management Pages: 43-50 Issue: 1 Volume: 29 Year: 2009 Month: 1 X-DOI: 10.1080/09540960802617350 File-URL: http://hdl.handle.net/10.1080/09540960802617350 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:29:y:2009:i:1:p:43-50 Template-Type: ReDIF-Article 1.0 Author-Name: Jane Atterton Author-X-Name-First: Jane Author-X-Name-Last: Atterton Author-Name: Nicola Thompson Author-X-Name-First: Nicola Author-X-Name-Last: Thompson Author-Name: Terry Carroll Author-X-Name-First: Terry Author-X-Name-Last: Carroll Title: Mentoring as a mechanism for improvement in local government Abstract: This article reports on a scheme to secure improvement in local government using a peer mentoring network. Mentoring promoted learning, and hence improvement, in many of the participating authorities. Mentoring schemes must be carefully designed to achieve positive outcomes—it is essential to have a clear understanding of what mentoring is and how it should be administered, and to involve members and relevant partners of the mentored organization. Journal: Public Money & Management Pages: 51-57 Issue: 1 Volume: 29 Year: 2009 Month: 1 X-DOI: 10.1080/09540960802617368 File-URL: http://hdl.handle.net/10.1080/09540960802617368 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:29:y:2009:i:1:p:51-57 Template-Type: ReDIF-Article 1.0 Author-Name: George Jones Author-X-Name-First: George Author-X-Name-Last: Jones Author-Name: John Stewart Author-X-Name-First: John Author-X-Name-Last: Stewart Title: New development: Accountability in public partnerships—The case of Local Strategic Partnerships Abstract: Present arrangements for the accountability of Local Strategic Partnerships (LSPs) and Local Area Agreements (LAAs) are confused. While only local authorities have a direct accountability to the electorate for them, yet they lack powers over their public partners to make that accountability genuine. These partners should be obliged to follow the lead of the local authority. Journal: Public Money & Management Pages: 59-64 Issue: 1 Volume: 29 Year: 2009 Month: 1 X-DOI: 10.1080/09540960802617376 File-URL: http://hdl.handle.net/10.1080/09540960802617376 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:29:y:2009:i:1:p:59-64 Template-Type: ReDIF-Article 1.0 Author-Name: Arthur Midwinter Author-X-Name-First: Arthur Author-X-Name-Last: Midwinter Title: New Development: Scotland's Concordat—An assessment of the new financial framework in central--local relations Abstract: The Scottish Concordat was presented as a new model of central--local relations, based on mutual respect and joint accountability. In practice, it delivered an uncosted package with inadequate measures of outcomes. The result is service reductions, job losses, and blurred accountability. Journal: Public Money & Management Pages: 65-70 Issue: 1 Volume: 29 Year: 2009 Month: 1 X-DOI: 10.1080/09540960802617392 File-URL: http://hdl.handle.net/10.1080/09540960802617392 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:29:y:2009:i:1:p:65-70 Template-Type: ReDIF-Article 1.0 Author-Name: Tony Bolden Author-X-Name-First: Tony Author-X-Name-Last: Bolden Author-Name: Reg Harman Author-X-Name-First: Reg Author-X-Name-Last: Harman Title: New development: Fast track to Birmingham Abstract: Despite government hesitation, high speed rail lines can offer cohesive solutions to some of the UK's current major challenges: climate change and the environment, sustainable economic development and congestion. The article demonstrates this for the London--Birmingham corridor. Journal: Public Money & Management Pages: 71-74 Issue: 1 Volume: 29 Year: 2009 Month: 1 X-DOI: 10.1080/09540960802617400 File-URL: http://hdl.handle.net/10.1080/09540960802617400 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:29:y:2009:i:1:p:71-74 Template-Type: ReDIF-Article 1.0 Author-Name: Catherine Needham Author-X-Name-First: Catherine Author-X-Name-Last: Needham Title: Editorial: Consumerism in public services Journal: Public Money & Management Pages: 79-81 Issue: 2 Volume: 29 Year: 2009 Month: 3 X-DOI: 10.1080/09540960902767923 File-URL: http://hdl.handle.net/10.1080/09540960902767923 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:29:y:2009:i:2:p:79-81 Template-Type: ReDIF-Article 1.0 Author-Name: Pat Barrett Author-X-Name-First: Pat Author-X-Name-Last: Barrett Title: Debate: Customers versus citizens—does the language matter? Journal: Public Money & Management Pages: 81-83 Issue: 2 Volume: 29 Year: 2009 Month: 3 X-DOI: 10.1080/09540960902767949 File-URL: http://hdl.handle.net/10.1080/09540960902767949 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:29:y:2009:i:2:p:81-83 Template-Type: ReDIF-Article 1.0 Author-Name: David Heald Author-X-Name-First: David Author-X-Name-Last: Heald Title: Debate: Reforming the governance of the NAO Journal: Public Money & Management Pages: 83-85 Issue: 2 Volume: 29 Year: 2009 Month: 3 X-DOI: 10.1080/09540960902768061 File-URL: http://hdl.handle.net/10.1080/09540960902768061 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:29:y:2009:i:2:p:83-85 Template-Type: ReDIF-Article 1.0 Author-Name: Marianna Fotaki Author-X-Name-First: Marianna Author-X-Name-Last: Fotaki Title: Are all consumers the same? Choice in health, social care and education in England and elsewhere Abstract: The reliance on consumer choice to drive improvements in public services is at the centre of policy debates in the UK and elsewhere. However, the discourse of consumerism occurs in the midst of a quagmire as to whether users of public services can legitimately be considered as customers, citizens or co-producers, while the existing evidence on how far they assume the role of public service consumers is largely ignored. This article discusses research on users' attitudes to choice in health, education and social services in the UK, the European Union and the USA. Provision of public services is rarely about acquiring products for pure consumption, but more about providers and users jointly addressing essential social and human needs. The author argues for an alternative conception of public service provision going beyond the limitations of consumerism, although some users are more likely to choose certain public services over others (for example schools rather than health services). However, the evidence presented disproves the view that users of public services will act as discerning consumers in the market-place. Journal: Public Money & Management Pages: 87-94 Issue: 2 Volume: 29 Year: 2009 Month: 3 X-DOI: 10.1080/09540960902767956 File-URL: http://hdl.handle.net/10.1080/09540960902767956 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:29:y:2009:i:2:p:87-94 Template-Type: ReDIF-Article 1.0 Author-Name: Ian Greener Author-X-Name-First: Ian Author-X-Name-Last: Greener Author-Name: Russell Mannion Author-X-Name-First: Russell Author-X-Name-Last: Mannion Title: Patient choice in the NHS: what is the effect of choice policies on patients and relationships in health economies? Abstract: Policy-makers are increasingly advocating market-based reforms to increase choices for service users and therefore to drive improvement through competition. This article assesses this approach in a hospital trust where there is plenty of scope for patients to choose providers and so for reforms based on a market logic to work. The market had very little impact on the hospital's activities, but demands from the Department of Health and the strategic health authority for the hospital to become more market-oriented were creating the potential for significant dysfunctional consequences. Journal: Public Money & Management Pages: 95-100 Issue: 2 Volume: 29 Year: 2009 Month: 3 X-DOI: 10.1080/09540960902767972 File-URL: http://hdl.handle.net/10.1080/09540960902767972 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:29:y:2009:i:2:p:95-100 Template-Type: ReDIF-Article 1.0 Author-Name: Sven Modell Author-X-Name-First: Sven Author-X-Name-Last: Modell Author-Name: Fredrika Wiesel Author-X-Name-First: Fredrika Author-X-Name-Last: Wiesel Title: Consumerism and control: evidence from Swedish central government agencies Abstract: This article examines whether the control practices associated with public sector consumerism, such as devolved performance management and accountability, enhance organizations' responsiveness to customer needs and preferences. The research highlighted the need for trade-offs between resource allocation and customer needs and how this affects rationing of services. This is a serious dilemma as the public sector comes under the dual pressures of the consumerist movement and a tightening funding situation. Journal: Public Money & Management Pages: 101-108 Issue: 2 Volume: 29 Year: 2009 Month: 3 X-DOI: 10.1080/09540960902767980 File-URL: http://hdl.handle.net/10.1080/09540960902767980 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:29:y:2009:i:2:p:101-108 Template-Type: ReDIF-Article 1.0 Author-Name: Brian K. Collins Author-X-Name-First: Brian K. Author-X-Name-Last: Collins Author-Name: Hyun Joon Kim Author-X-Name-First: Hyun Joon Author-X-Name-Last: Kim Title: Are satisfied citizens willing to pay more? Public sector consumerism as equitable social exchange Abstract: Treating citizens like customers is a common prescription for public managers, but citizens differ from customers—citizens engage in equitable social exchange that balances individual preferences and assessments with willingness-to-pay for public amenities. This article examines whether citizen satisfaction with the quality and quantity of public amenities drives a citizen's willingness-to-pay for more public provision. Analysing data from a Texas municipality's satisfaction survey, the authors found that a decrease in satisfaction with the quantity of public amenities is associated with an increase in willingness-to-pay, but quality assessments show no relationship. Such behaviour highlights differences between customers and public sector consumers, but also suggests that a rational public is willing to contribute to the resolution of public supply problems. Journal: Public Money & Management Pages: 109-116 Issue: 2 Volume: 29 Year: 2009 Month: 3 X-DOI: 10.1080/09540960902768004 File-URL: http://hdl.handle.net/10.1080/09540960902768004 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:29:y:2009:i:2:p:109-116 Template-Type: ReDIF-Article 1.0 Author-Name: Tone Alm Andreassen Author-X-Name-First: Tone Author-X-Name-Last: Alm Andreassen Title: The consumerism of ‘voice’ in Norwegian health policy and its dynamics in the transformation of health services Abstract: The policy of voice consumerism in Norwegian health policy has enabled patients to be involved in discussions about professional practice. Principles of openness have been successfully introduced in services bound by professional autonomy and discretion. This article demonstrates the influence that Norwegian patients and their representatives have been able to have on service provision in brain injury rehabilitation and mental healthcare. Journal: Public Money & Management Pages: 117-122 Issue: 2 Volume: 29 Year: 2009 Month: 3 X-DOI: 10.1080/09540960902768012 File-URL: http://hdl.handle.net/10.1080/09540960902768012 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:29:y:2009:i:2:p:117-122 Template-Type: ReDIF-Article 1.0 Author-Name: Steve Martin Author-X-Name-First: Steve Author-X-Name-Last: Martin Author-Name: Adrian Webb Author-X-Name-First: Adrian Author-X-Name-Last: Webb Title: ‘Citizen-centred’ public services: contestability without consumer-driven competition? Abstract: Welsh policy-makers have rejected customer-driven market approaches to the delivery of public services. Instead they espouse a model of delivery rooted in collaboration and citizen engagement. Empirical evidence from two recent wide-ranging reviews of public services in Wales suggests that this approach could offer a viable alternative to user choice and competition but, for it to be fully effective, central and local government need to embrace other drivers of improvement. Journal: Public Money & Management Pages: 123-130 Issue: 2 Volume: 29 Year: 2009 Month: 3 X-DOI: 10.1080/09540960902768038 File-URL: http://hdl.handle.net/10.1080/09540960902768038 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:29:y:2009:i:2:p:123-130 Template-Type: ReDIF-Article 1.0 Author-Name: Itai Beeri Author-X-Name-First: Itai Author-X-Name-Last: Beeri Title: The measurement of turnaround management strategies in local authorities Abstract: The use of turnaround management strategies (TMS) in the public context is beginning to be researched, however adjusted measurement tools are still needed. This article describes the construction and validation of a new scale for measuring TMS in local authorities. Journal: Public Money & Management Pages: 131-136 Issue: 2 Volume: 29 Year: 2009 Month: 3 X-DOI: 10.1080/09540960902768046 File-URL: http://hdl.handle.net/10.1080/09540960902768046 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:29:y:2009:i:2:p:131-136 Template-Type: ReDIF-Article 1.0 Author-Name: Andrew Gray Author-X-Name-First: Andrew Author-X-Name-Last: Gray Author-Name: Jane Broadbent Author-X-Name-First: Jane Author-X-Name-Last: Broadbent Author-Name: Michaela Lavender Author-X-Name-First: Michaela Author-X-Name-Last: Lavender Title: Editorial: <italic>PMM</italic>, the impact of research on practice, and the emerging Research Excellence Framework Journal: Public Money & Management Pages: 139-140 Issue: 3 Volume: 29 Year: 2009 Month: 5 X-DOI: 10.1080/09540960902891624 File-URL: http://hdl.handle.net/10.1080/09540960902891624 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:29:y:2009:i:3:p:139-140 Template-Type: ReDIF-Article 1.0 Author-Name: David Parker Author-X-Name-First: David Author-X-Name-Last: Parker Title: Debate: History of privatization Journal: Public Money & Management Pages: 140-142 Issue: 3 Volume: 29 Year: 2009 Month: 5 X-DOI: 10.1080/09540960902903650 File-URL: http://hdl.handle.net/10.1080/09540960902903650 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:29:y:2009:i:3:p:140-142 Template-Type: ReDIF-Article 1.0 Author-Name: Jon Shortridge Author-X-Name-First: Jon Author-X-Name-Last: Shortridge Title: Debate: Ten years of devolution Journal: Public Money & Management Pages: 142-143 Issue: 3 Volume: 29 Year: 2009 Month: 5 X-DOI: 10.1080/09540960902903668 File-URL: http://hdl.handle.net/10.1080/09540960902903668 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:29:y:2009:i:3:p:142-143 Template-Type: ReDIF-Article 1.0 Author-Name: Martin Lodge Author-X-Name-First: Martin Author-X-Name-Last: Lodge Author-Name: Kai Wegrich Author-X-Name-First: Kai Author-X-Name-Last: Wegrich Title: High-quality regulation: its popularity, its tools and its future Abstract: Ideas regarding ‘better regulation’ and ‘high-quality regulation’ have become key aspects of contemporary administrative reform initiatives. What explains the popularity of this agenda? What does the comparative experience tell us about its impact? And what is its future? This article suggests that the contemporary debate is flawed by competing assumptions hiding behind a common language. A more promising approach is to embed high-quality regulation into regulatory conversations rather than imposing requirements through hierarchical means. Journal: Public Money & Management Pages: 145-152 Issue: 3 Volume: 29 Year: 2009 Month: 5 X-DOI: 10.1080/09540960902891640 File-URL: http://hdl.handle.net/10.1080/09540960902891640 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:29:y:2009:i:3:p:145-152 Template-Type: ReDIF-Article 1.0 Author-Name: Dawn Wilkinson Author-X-Name-First: Dawn Author-X-Name-Last: Wilkinson Author-Name: Ewan Ferlie Author-X-Name-First: Ewan Author-X-Name-Last: Ferlie Author-Name: Rachael Addicott Author-X-Name-First: Rachael Author-X-Name-Last: Addicott Author-Name: Mark McCarthy Author-X-Name-First: Mark Author-X-Name-Last: McCarthy Title: The organizational context and use of routine data for cancer service management Abstract: The authors studied the use of routinely available data by four cancer networks in England. Data use was not well developed, but beneficial structures included commitment by a full-time information officer, enthusiasm of a clinician with professed interest in multiple sources of information, and good links with external networks and clinical service groups. Policy-makers should support organizations where data are valued and integrated into performance. Journal: Public Money & Management Pages: 153-160 Issue: 3 Volume: 29 Year: 2009 Month: 5 X-DOI: 10.1080/09540960902891673 File-URL: http://hdl.handle.net/10.1080/09540960902891673 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:29:y:2009:i:3:p:153-160 Template-Type: ReDIF-Article 1.0 Author-Name: Pauline Allen Author-X-Name-First: Pauline Author-X-Name-Last: Allen Title: ‘Payment by Results’ in the English NHS: the continuing challenges Abstract: The article discusses the objectives of the prospective payment system—‘Payment by Results’ (PbR)—being introduced into the English National Health Service and how it fits into the broader reform programme of health services in England. The continuing challenges for PbR are discussed and some suggestions made about how matters could be improved. Journal: Public Money & Management Pages: 161-166 Issue: 3 Volume: 29 Year: 2009 Month: 5 X-DOI: 10.1080/09540960902891681 File-URL: http://hdl.handle.net/10.1080/09540960902891681 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:29:y:2009:i:3:p:161-166 Template-Type: ReDIF-Article 1.0 Author-Name: Catherine Truss Author-X-Name-First: Catherine Author-X-Name-Last: Truss Title: Effective human resources processes in local government Abstract: Local authority HR departments have come under increasing government pressure to strengthen and professionalize their role. This article explores the perspectives of line and HR managers in two local authorities on how the HR function can best be organized to contribute to the development of their organizations. A new model of effective HR processes in local government is proposed. Journal: Public Money & Management Pages: 167-174 Issue: 3 Volume: 29 Year: 2009 Month: 5 X-DOI: 10.1080/09540960902891707 File-URL: http://hdl.handle.net/10.1080/09540960902891707 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:29:y:2009:i:3:p:167-174 Template-Type: ReDIF-Article 1.0 Author-Name: José Luis Zafra-Gómez Author-X-Name-First: José Luis Author-X-Name-Last: Zafra-Gómez Author-Name: Antonio Manuel López-Hernández Author-X-Name-First: Antonio Manuel Author-X-Name-Last: López-Hernández Author-Name: Agustin Hernández-Bastida Author-X-Name-First: Agustin Author-X-Name-Last: Hernández-Bastida Title: Developing an alert system for local governments in financial crisis Abstract: This article presents a new model which will show whether a local authority is heading for financial trouble. The model is simple for national audit bodies to use and provides an early warning of financial tensions allowing corrective action to be taken before there is a crisis. Journal: Public Money & Management Pages: 175-181 Issue: 3 Volume: 29 Year: 2009 Month: 5 X-DOI: 10.1080/09540960902891731 File-URL: http://hdl.handle.net/10.1080/09540960902891731 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:29:y:2009:i:3:p:175-181 Template-Type: ReDIF-Article 1.0 Author-Name: Alpa Dhanani Author-X-Name-First: Alpa Author-X-Name-Last: Dhanani Title: Accountability of UK charities Abstract: This article examines the accountability practices of the largest charitable organizations in England and Wales by analysing information on the GuideStar UK website. The website is biased towards descriptive information and is light on evaluative information. Reporting practices of non-fundraising charities are weak, and disclosures for almost one-third of the charities were outdated. Clearly, more needs to be done to improve sector accountability. Journal: Public Money & Management Pages: 183-190 Issue: 3 Volume: 29 Year: 2009 Month: 5 X-DOI: 10.1080/09540960902891749 File-URL: http://hdl.handle.net/10.1080/09540960902891749 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:29:y:2009:i:3:p:183-190 Template-Type: ReDIF-Article 1.0 Author-Name: R. A. W. Rhodes Author-X-Name-First: R. A. W. Author-X-Name-Last: Rhodes Title: New development: From private office to departmental court Abstract: In the Rolls-Royce view of the private office, the minister gets what the minister wants. However, the private office's job is not just to look after the ministers. It has the equally important jobs of co-ordinating the department's work and resolving conflicts both inside the department and with other departments. Once we look at the work of the several central units that form the ‘departmental court’, it is clear there are several problems: fragmentation, rapid turnover of staff, burn out, recruitment, and an entrenched culture of long hours. To ensure departments have effective executives, we need to move beyond the minister's private office and explore ways of strengthening the capacity and capability of their departmental courts. Journal: Public Money & Management Pages: 191-194 Issue: 3 Volume: 29 Year: 2009 Month: 5 X-DOI: 10.1080/09540960902891756 File-URL: http://hdl.handle.net/10.1080/09540960902891756 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:29:y:2009:i:3:p:191-194 Template-Type: ReDIF-Article 1.0 Author-Name: Paul Hunton Author-X-Name-First: Paul Author-X-Name-Last: Hunton Author-Name: Alan Jones Author-X-Name-First: Alan Author-X-Name-Last: Jones Author-Name: Paul Baker Author-X-Name-First: Paul Author-X-Name-Last: Baker Title: New development: Performance management in a UK police force Abstract: Performance management has been a major initiative within UK police forces since the aftermath of the Soham murders and the London bombings. This article reports on successful breakthroughs in the interpretation of various guides from the Home Office, Her Majesty's Inspectorate of Constabularies, the Police Standards Unit and the National Intelligence Model. Journal: Public Money & Management Pages: 195-200 Issue: 3 Volume: 29 Year: 2009 Month: 5 X-DOI: 10.1080/09540960902891764 File-URL: http://hdl.handle.net/10.1080/09540960902891764 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:29:y:2009:i:3:p:195-200 Template-Type: ReDIF-Article 1.0 Author-Name: Andrew Gray Author-X-Name-First: Andrew Author-X-Name-Last: Gray Author-Name: Jane Broadbent Author-X-Name-First: Jane Author-X-Name-Last: Broadbent Author-Name: Michaela Lavender Author-X-Name-First: Michaela Author-X-Name-Last: Lavender Author-Name: Fred Thompson Author-X-Name-First: Fred Author-X-Name-Last: Thompson Author-Name: David Blunkett Author-X-Name-First: David Author-X-Name-Last: Blunkett Author-Name: Jonathan Aylen Author-X-Name-First: Jonathan Author-X-Name-Last: Aylen Title: Editorial and Debates Journal: Public Money & Management Pages: 203-208 Issue: 4 Volume: 29 Year: 2009 Month: 7 X-DOI: 10.1080/09540960903034943 File-URL: http://hdl.handle.net/10.1080/09540960903034943 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:29:y:2009:i:4:p:203-208 Template-Type: ReDIF-Article 1.0 Author-Name: Giuseppe Grossi Author-X-Name-First: Giuseppe Author-X-Name-Last: Grossi Author-Name: Susan Newberry Author-X-Name-First: Susan Author-X-Name-Last: Newberry Author-Name: Andreas Bergmann Author-X-Name-First: Andreas Author-X-Name-Last: Bergmann Author-Name: Daniel Bietenhader Author-X-Name-First: Daniel Author-X-Name-Last: Bietenhader Author-Name: Torbjörn Tagesson Author-X-Name-First: Torbjörn Author-X-Name-Last: Tagesson Author-Name: Johan Christiaens Author-X-Name-First: Johan Author-X-Name-Last: Christiaens Author-Name: Philippe Van Cauwenberge Author-X-Name-First: Philippe Author-X-Name-Last: Van Cauwenberge Author-Name: Jan Rommel Author-X-Name-First: Jan Author-X-Name-Last: Rommel Title: Theme: Whole of government accounting— international trends Journal: Public Money & Management Pages: 209-218 Issue: 4 Volume: 29 Year: 2009 Month: 7 X-DOI: 10.1080/09540960903034968 File-URL: http://hdl.handle.net/10.1080/09540960903034968 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:29:y:2009:i:4:p:209-218 Template-Type: ReDIF-Article 1.0 Author-Name: David Heald Author-X-Name-First: David Author-X-Name-Last: Heald Author-Name: George Georgiou Author-X-Name-First: George Author-X-Name-Last: Georgiou Title: Whole of government accounts developments in the UK: conceptual, technical and timetable issues Abstract: When published, the UK's much-delayed whole of government accounts (WGA) will provide valuable incremental information on UK public finances. The WGA will complement existing fiscal indicators such as net debt, which excludes public assets other than liquid financial assets, by establishing a more complete picture. Emphasising the relevance of accounting consolidation to the public sector, this article assesses potential uses of WGA and discusses why the UK WGA timetable for publication—originally 2005--06 and now 2009--10—slipped so badly. A series of conceptual and technical issues is examined, including how the WGA boundary is defined; the emphasis the UK places on alignment with the national accounts; and the proposed treatment of taxes paid by entities within the WGA consolidation. Journal: Public Money & Management Pages: 219-227 Issue: 4 Volume: 29 Year: 2009 Month: 7 X-DOI: 10.1080/09540960903034976 File-URL: http://hdl.handle.net/10.1080/09540960903034976 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:29:y:2009:i:4:p:219-227 Template-Type: ReDIF-Article 1.0 Author-Name: Ron Day Author-X-Name-First: Ron Author-X-Name-Last: Day Title: Implementation of whole of government reports in Australia Abstract: The 20-year history of whole of government reports (WGR) implementation in Australia has some important lessons for other countries. These include factors that need to be considered regarding the process, the positive influences that contributed to successful implementation that are worth replicating, and negative influences and pitfalls to avoid. Effective implementation requires commitment to realistic objectives, timetables and scale. Journal: Public Money & Management Pages: 229-234 Issue: 4 Volume: 29 Year: 2009 Month: 7 X-DOI: 10.1080/09540960903034992 File-URL: http://hdl.handle.net/10.1080/09540960903034992 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:29:y:2009:i:4:p:229-234 Template-Type: ReDIF-Article 1.0 Author-Name: Susan Newberry Author-X-Name-First: Susan Author-X-Name-Last: Newberry Author-Name: Sonja Pont-Newby Author-X-Name-First: Sonja Author-X-Name-Last: Pont-Newby Title: Whole of government accounting in New Zealand: the ownership form of control Abstract: There are lessons to be learned from the emergence of comprehensive government financial reporting in New Zealand. Developments suggest ownership assumptions shaped policy and implied a particular role of government. These lessons are instructive on the relationship between reporting, organizational form, and constitutional considerations, and, importantly, about usefulness. Journal: Public Money & Management Pages: 235-242 Issue: 4 Volume: 29 Year: 2009 Month: 7 X-DOI: 10.1080/09540960903035007 File-URL: http://hdl.handle.net/10.1080/09540960903035007 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:29:y:2009:i:4:p:235-242 Template-Type: ReDIF-Article 1.0 Author-Name: Isabel Brusca Author-X-Name-First: Isabel Author-X-Name-Last: Brusca Author-Name: Vicente Montesinos Author-X-Name-First: Vicente Author-X-Name-Last: Montesinos Title: International experiences in whole of government financial reporting: lesson-drawing for Spain Abstract: This article focuses on whole of government accounts from a comparative perspective and identifies key lessons for Spain and other European countries with a continental accounting system. The authors examine the issues involved in whole of government financial reporting in New Zealand, Australia, the UK and North America. They conclude that whole public sector consolidated accounts are not currently feasible in Spain and that consolidation should start at each level of government. Journal: Public Money & Management Pages: 243-250 Issue: 4 Volume: 29 Year: 2009 Month: 7 X-DOI: 10.1080/09540960903035023 File-URL: http://hdl.handle.net/10.1080/09540960903035023 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:29:y:2009:i:4:p:243-250 Template-Type: ReDIF-Article 1.0 Author-Name: Giuseppe Grossi Author-X-Name-First: Giuseppe Author-X-Name-Last: Grossi Author-Name: Francesca Pepe Author-X-Name-First: Francesca Author-X-Name-Last: Pepe Title: Consolidation in the public sector: a cross-country comparison Abstract: This article analyses consolidated annual accounts in the public sector in six countries (Sweden, the UK, the USA, Canada, New Zealand and Australia) highlighting the differences and similarities in approaches. The authors also examine international trends and take an in-depth look at the International Public Sector Accounting Standards Board (IPSASB). Journal: Public Money & Management Pages: 251-256 Issue: 4 Volume: 29 Year: 2009 Month: 7 X-DOI: 10.1080/09540960903035031 File-URL: http://hdl.handle.net/10.1080/09540960903035031 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:29:y:2009:i:4:p:251-256 Template-Type: ReDIF-Article 1.0 Author-Name: Danny Chow Author-X-Name-First: Danny Author-X-Name-Last: Chow Author-Name: Christopher Humphrey Author-X-Name-First: Christopher Author-X-Name-Last: Humphrey Author-Name: Jodie Moll Author-X-Name-First: Jodie Author-X-Name-Last: Moll Title: New development: In pursuit of WGA—Research findings from the UK Abstract: In 1998, the UK Treasury and National Audit Office recommended the publication of whole of government accounts (WGA) and set out timelines for a full set of audited accounts to be made available for 2005--06. So far nothing has been published. This article considers the promises, practical pursuit and evaluation of WGA. Journal: Public Money & Management Pages: 257-260 Issue: 4 Volume: 29 Year: 2009 Month: 7 X-DOI: 10.1080/09540960903035049 File-URL: http://hdl.handle.net/10.1080/09540960903035049 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:29:y:2009:i:4:p:257-260 Template-Type: ReDIF-Article 1.0 Author-Name: Giuseppe Grossi Author-X-Name-First: Giuseppe Author-X-Name-Last: Grossi Title: New development: Consolidated financial reporting as a stimulus for change in Italian local government Abstract: This article analyses the potential effect of consolidated financial reporting (CFR) on the accounting and reporting systems in Italian local government. As consequence of the increased use of decentralized entities in delivering a variety of public services, Italian local government needs to improve internal and external accountability. Although a number of obstacles (technical, legal and cultural) have been encountered in Italy, initial experience in Tuscany has demonstrated that CFR has benefits for internal and external users. CFR, in addition, is a potential stimulus for the full implementation of accrual accounting and reporting. Journal: Public Money & Management Pages: 261-264 Issue: 4 Volume: 29 Year: 2009 Month: 7 X-DOI: 10.1080/09540960903035056 File-URL: http://hdl.handle.net/10.1080/09540960903035056 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:29:y:2009:i:4:p:261-264 Template-Type: ReDIF-Article 1.0 Author-Name: Andrew Gray Author-X-Name-First: Andrew Author-X-Name-Last: Gray Author-Name: Jane Broadbent Author-X-Name-First: Jane Author-X-Name-Last: Broadbent Author-Name: Michaela Lavender Author-X-Name-First: Michaela Author-X-Name-Last: Lavender Title: Editorial: Crisis! What an opportunity! Journal: Public Money & Management Pages: 265-265 Issue: 5 Volume: 29 Year: 2009 Month: 9 X-DOI: 10.1080/09540960903205584 File-URL: http://hdl.handle.net/10.1080/09540960903205584 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:29:y:2009:i:5:p:265-265 Template-Type: ReDIF-Article 1.0 Author-Name: Ilan Vertinsky Author-X-Name-First: Ilan Author-X-Name-Last: Vertinsky Title: Debate: Public management in recessions and economic crises. Strategic options and political constraints Journal: Public Money & Management Pages: 265-267 Issue: 5 Volume: 29 Year: 2009 Month: 9 X-DOI: 10.1080/09540960903205592 File-URL: http://hdl.handle.net/10.1080/09540960903205592 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:29:y:2009:i:5:p:265-267 Template-Type: ReDIF-Article 1.0 Author-Name: Rodney Brooke Author-X-Name-First: Rodney Author-X-Name-Last: Brooke Title: New development: The future of public service regulation—the professional's perspective Abstract: Regulatory failures have shifted the debate from the burden of regulation to its effectiveness. In response, regulators will be more sceptical of self-assessments, more responsive to consumers, provide better information, investigate inputs as well as outcomes and work more collaboratively. Journal: Public Money & Management Pages: 268-272 Issue: 5 Volume: 29 Year: 2009 Month: 9 X-DOI: 10.1080/09540960903205600 File-URL: http://hdl.handle.net/10.1080/09540960903205600 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:29:y:2009:i:5:p:268-272 Template-Type: ReDIF-Article 1.0 Author-Name: Jonathan Erskine Author-X-Name-First: Jonathan Author-X-Name-Last: Erskine Author-Name: David J. Hunter Author-X-Name-First: David J. Author-X-Name-Last: Hunter Author-Name: Chris Hicks Author-X-Name-First: Chris Author-X-Name-Last: Hicks Author-Name: Tom McGovern Author-X-Name-First: Tom Author-X-Name-Last: McGovern Author-Name: Eileen Scott Author-X-Name-First: Eileen Author-X-Name-Last: Scott Author-Name: Edward Lugsden Author-X-Name-First: Edward Author-X-Name-Last: Lugsden Author-Name: Edward Kunonga Author-X-Name-First: Edward Author-X-Name-Last: Kunonga Author-Name: Paula Whitty Author-X-Name-First: Paula Author-X-Name-Last: Whitty Title: New development: First steps towards an evaluation of the North East Transformation System Abstract: The North East Transformation System (NETS) is a programme that aims to engage the elements of NHS North East in a common vision, reshape the clinician/employer compact, and use Lean methodology to redesign work processes. After initial implementation in pathfinder sites, NETS is now to encompass other trusts in the region. Journal: Public Money & Management Pages: 273-276 Issue: 5 Volume: 29 Year: 2009 Month: 9 X-DOI: 10.1080/09540960903205857 File-URL: http://hdl.handle.net/10.1080/09540960903205857 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:29:y:2009:i:5:p:273-276 Template-Type: ReDIF-Article 1.0 Author-Name: John Goddard Author-X-Name-First: John Author-X-Name-Last: Goddard Author-Name: Phil Molyneux Author-X-Name-First: Phil Author-X-Name-Last: Molyneux Author-Name: John O. S. Wilson Author-X-Name-First: John O. S. Author-X-Name-Last: Wilson Title: The crisis in UK banking Abstract: Unparalleled turmoil in the banking system over the past two years has impacted severely on the UK's economic prospects. What was once a profitable, fastgrowing, dynamic and highly innovative banking sector has been publicly humiliated, while its lending capacity has stalled. This article highlights the evolution of the credit crisis in the UK, as the fallout from American subprime lending and the housing market bubble spread rapidly across the Atlantic. Lessons from the crisis and policy recommendations are considered, focusing on rebuilding bank liquidity and capital, strengthening bank supervision and regulation, and improving risk evaluation and risk management practices throughout the banking and financial system. Journal: Public Money & Management Pages: 277-284 Issue: 5 Volume: 29 Year: 2009 Month: 9 X-DOI: 10.1080/09540960903205881 File-URL: http://hdl.handle.net/10.1080/09540960903205881 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:29:y:2009:i:5:p:277-284 Template-Type: ReDIF-Article 1.0 Author-Name: Christopher Pollitt Author-X-Name-First: Christopher Author-X-Name-Last: Pollitt Title: Structural change and public service performance: international lessons? Abstract: Large-scale structural reforms have been popular in a number of countries, including the UK. This article seeks to establish what we have learned from these recurrent reforms. Systematic learning actually seems to have been the exception rather than the rule. There are a number of reasons why conclusive evaluations very seldom get done. There is, however, a vast literature on change management, which appears to contain a number of useful prescriptions. Yet this, too, has significant limitations. Political parties in the UK are currently competing to offer the nth bout of restructuring in the past 20 years. It would be nice if they would also consider the case for local, smaller scale, more modular changes, rather than further programmatic upheavals. Journal: Public Money & Management Pages: 285-291 Issue: 5 Volume: 29 Year: 2009 Month: 9 X-DOI: 10.1080/09540960903205907 File-URL: http://hdl.handle.net/10.1080/09540960903205907 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:29:y:2009:i:5:p:285-291 Template-Type: ReDIF-Article 1.0 Author-Name: Christopher Jackson Author-X-Name-First: Christopher Author-X-Name-Last: Jackson Author-Name: Ian P. Dewing Author-X-Name-First: Ian P. Author-X-Name-Last: Dewing Title: Police authorities in England and Wales: board composition and corporate governance Abstract: This article examines the corporate governance arrangements of police authorities in England and Wales. It provides empirical evidence from interviews with police authority members. Given the fundamental responsibility of police authorities for ensuring efficient and effective policing in their areas, their governance is of considerable interest and importance. The authors conclude that the main challenge for police authorities is enhancing cohesion. Journal: Public Money & Management Pages: 292-298 Issue: 5 Volume: 29 Year: 2009 Month: 9 X-DOI: 10.1080/09540960903205915 File-URL: http://hdl.handle.net/10.1080/09540960903205915 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:29:y:2009:i:5:p:292-298 Template-Type: ReDIF-Article 1.0 Author-Name: Anna Coleman Author-X-Name-First: Anna Author-X-Name-Last: Coleman Author-Name: Francesca Gains Author-X-Name-First: Francesca Author-X-Name-Last: Gains Author-Name: Alan Boyd Author-X-Name-First: Alan Author-X-Name-Last: Boyd Author-Name: Donna Bradshaw Author-X-Name-First: Donna Author-X-Name-Last: Bradshaw Author-Name: Carole Johnson Author-X-Name-First: Carole Author-X-Name-Last: Johnson Title: Scrutinizing local public service provision Abstract: Set in the context of an expansion of scrutiny by local authorities of local service provision, this article explores the key challenges ahead for managers and politicians in this area of local governance. Drawing on an evaluation of the development of health scrutiny, it outlines the different types of activities health scrutiny committees are engaging in to fulfil their legislative commitments and suggests lessons for the expansion of external scrutiny. Journal: Public Money & Management Pages: 299-306 Issue: 5 Volume: 29 Year: 2009 Month: 9 X-DOI: 10.1080/09540960903205949 File-URL: http://hdl.handle.net/10.1080/09540960903205949 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:29:y:2009:i:5:p:299-306 Template-Type: ReDIF-Article 1.0 Author-Name: Gerry McGivern Author-X-Name-First: Gerry Author-X-Name-Last: McGivern Author-Name: Andreas Lambrianou Author-X-Name-First: Andreas Author-X-Name-Last: Lambrianou Author-Name: Ewan Ferlie Author-X-Name-First: Ewan Author-X-Name-Last: Ferlie Author-Name: Martin Cowie Author-X-Name-First: Martin Author-X-Name-Last: Cowie Title: Enacting evidence into clinical practice: the case of coronary heart disease Abstract: NICE evidence and National Service Frameworks may be increasingly legitimate, according to our research on the implementation of evidence-based medicine within British cardiac services. However, different professional conceptions of evidence still limited its diffusion, implementation of evidence-based medicine needed to be locally negotiated, and coronary heart disease ‘collaborative’ networks played a limited role in our case study. Journal: Public Money & Management Pages: 307-312 Issue: 5 Volume: 29 Year: 2009 Month: 9 X-DOI: 10.1080/09540960903205956 File-URL: http://hdl.handle.net/10.1080/09540960903205956 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:29:y:2009:i:5:p:307-312 Template-Type: ReDIF-Article 1.0 Author-Name: Federica Farneti Author-X-Name-First: Federica Author-X-Name-Last: Farneti Title: Balanced scorecard implementation in an Italian local government organization Abstract: This article explains how action research was used to analyse the implementation of the balanced scorecard (BSC) model to meet the legislative requirements of strategic control reporting in Italian local government. The BSC model was modified for local government and was used for political action, non-financial measures, budget allocations, and to meet legislative requirements. This article offers some important lessons for policy-makers and practitioners about adopting and implementing a BSC model. Journal: Public Money & Management Pages: 313-320 Issue: 5 Volume: 29 Year: 2009 Month: 9 X-DOI: 10.1080/09540960903205964 File-URL: http://hdl.handle.net/10.1080/09540960903205964 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:29:y:2009:i:5:p:313-320 Template-Type: ReDIF-Article 1.0 Author-Name: Iain Docherty Author-X-Name-First: Iain Author-X-Name-Last: Docherty Author-Name: Jon Shaw Author-X-Name-First: Jon Author-X-Name-Last: Shaw Author-Name: Richard Knowles Author-X-Name-First: Richard Author-X-Name-Last: Knowles Author-Name: Danny Mackinnon Author-X-Name-First: Danny Author-X-Name-Last: Mackinnon Title: Connecting for competitiveness: future transport in UK city regions Abstract: Britain's major cities have fallen behind the best practice in transport of European and north American cities, and need to address this to compete in global markets. A number of potential mechanisms are available to UK cities, but only if central government is willing to transfer (limited) financial powers to the city regions. Journal: Public Money & Management Pages: 321-328 Issue: 5 Volume: 29 Year: 2009 Month: 9 X-DOI: 10.1080/09540960903205972 File-URL: http://hdl.handle.net/10.1080/09540960903205972 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:29:y:2009:i:5:p:321-328 Template-Type: ReDIF-Article 1.0 Author-Name: Andrew Gray Author-X-Name-First: Andrew Author-X-Name-Last: Gray Author-Name: Jane Broadbent Author-X-Name-First: Jane Author-X-Name-Last: Broadbent Author-Name: Michaela Lavender Author-X-Name-First: Michaela Author-X-Name-Last: Lavender Title: Editorial: Faith in Themes Journal: Public Money & Management Pages: 331-331 Issue: 6 Volume: 29 Year: 2009 Month: 11 X-DOI: 10.1080/09540960903378092 File-URL: http://hdl.handle.net/10.1080/09540960903378092 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:29:y:2009:i:6:p:331-331 Template-Type: ReDIF-Article 1.0 Author-Name: Russell Mellett Author-X-Name-First: Russell Author-X-Name-Last: Mellett Title: Debate: Institutions and UK fiscal arrangements—time for reform? Journal: Public Money & Management Pages: 331-334 Issue: 6 Volume: 29 Year: 2009 Month: 11 X-DOI: 10.1080/09540960903378100 File-URL: http://hdl.handle.net/10.1080/09540960903378100 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:29:y:2009:i:6:p:331-334 Template-Type: ReDIF-Article 1.0 Author-Name: Stephen Mungavin Author-X-Name-First: Stephen Author-X-Name-Last: Mungavin Author-Name: Charles Ferguson Author-X-Name-First: Charles Author-X-Name-Last: Ferguson Title: Research Excellence Framework—some fundamental questions Journal: Public Money & Management Pages: 334-335 Issue: 6 Volume: 29 Year: 2009 Month: 11 X-DOI: 10.1080/09540960903378118 File-URL: http://hdl.handle.net/10.1080/09540960903378118 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:29:y:2009:i:6:p:334-335 Template-Type: ReDIF-Article 1.0 Author-Name: Jane Broadbent Author-X-Name-First: Jane Author-X-Name-Last: Broadbent Title: Editorial: Achieving efficiency and effectiveness in challenging times Journal: Public Money & Management Pages: 3-4 Issue: 1 Volume: 30 Year: 2010 Month: 1 X-DOI: 10.1080/09540960903492174 File-URL: http://hdl.handle.net/10.1080/09540960903492174 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:30:y:2010:i:1:p:3-4 Template-Type: ReDIF-Article 1.0 Author-Name: Pat Barrett AO Author-X-Name-First: Pat Author-X-Name-Last: Barrett AO Title: Debate: Approaches to control—a view from Australia Journal: Public Money & Management Pages: 4-6 Issue: 1 Volume: 30 Year: 2010 Month: 1 X-DOI: 10.1080/09540960903492182 File-URL: http://hdl.handle.net/10.1080/09540960903492182 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:30:y:2010:i:1:p:4-6 Template-Type: ReDIF-Article 1.0 Author-Name: Christopher Pollitt Author-X-Name-First: Christopher Author-X-Name-Last: Pollitt Title: Debate: Approaches to control—the poverty of ‘what's hot and what's not’ Journal: Public Money & Management Pages: 7-8 Issue: 1 Volume: 30 Year: 2010 Month: 1 X-DOI: 10.1080/09540960903492208 File-URL: http://hdl.handle.net/10.1080/09540960903492208 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:30:y:2010:i:1:p:7-8 Template-Type: ReDIF-Article 1.0 Author-Name: Erica Wimbush Author-X-Name-First: Erica Author-X-Name-Last: Wimbush Title: Debate: Accountability for outcomes— international lessons Journal: Public Money & Management Pages: 8-10 Issue: 1 Volume: 30 Year: 2010 Month: 1 X-DOI: 10.1080/09540960903492224 File-URL: http://hdl.handle.net/10.1080/09540960903492224 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:30:y:2010:i:1:p:8-10 Template-Type: ReDIF-Article 1.0 Author-Name: Brendan McCarron Author-X-Name-First: Brendan Author-X-Name-Last: McCarron Title: Debate: Questions of scale Journal: Public Money & Management Pages: 10-12 Issue: 1 Volume: 30 Year: 2010 Month: 1 X-DOI: 10.1080/09540960903492240 File-URL: http://hdl.handle.net/10.1080/09540960903492240 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:30:y:2010:i:1:p:10-12 Template-Type: ReDIF-Article 1.0 Author-Name: Istemi Demirag Author-X-Name-First: Istemi Author-X-Name-Last: Demirag Author-Name: Iqbal Khadaroo Author-X-Name-First: Iqbal Author-X-Name-Last: Khadaroo Title: Costs, outputs and outcomes in school PFI contracts and the significance of project size Abstract: This article examines operational Private Finance Initiative (PFI) school projects and reports the experiences of UK headteachers. It considers the impact of project size on value for money (VFM). Headteachers involved in small projects are more satisfied with costs than those involved in large projects, but headteachers involved in larger projects are more satisfied with affordability. Generally, heads are more satisfied with the buildings than with the services. The authors question the government's recent policy changes to increase the size of PFI projects. Journal: Public Money & Management Pages: 13-18 Issue: 1 Volume: 30 Year: 2010 Month: 1 X-DOI: 10.1080/09540960903492281 File-URL: http://hdl.handle.net/10.1080/09540960903492281 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:30:y:2010:i:1:p:13-18 Template-Type: ReDIF-Article 1.0 Author-Name: Michelle Norris Author-X-Name-First: Michelle Author-X-Name-Last: Norris Author-Name: Dermot Coates Author-X-Name-First: Dermot Author-X-Name-Last: Coates Title: Private sector provision of social housing: an assessment of recent Irish experiments Abstract: In recent years many European governments have reduced the role of social housing in accommodating low-income households and increased the role of the private rented sector with the aid of housing allowances. The Irish government had expected that this would lead to better value for money and would give claimants greater flexibility. However, this has not proved to be the case and housing allowance claimant numbers have been very difficult to control. The Irish experience highlights some administrative strategies which could be employed by other countries to address this problem and thereby enhance the potential for public--private partnerships in the provision of social housing. Journal: Public Money & Management Pages: 19-26 Issue: 1 Volume: 30 Year: 2010 Month: 1 X-DOI: 10.1080/09540960903492307 File-URL: http://hdl.handle.net/10.1080/09540960903492307 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:30:y:2010:i:1:p:19-26 Template-Type: ReDIF-Article 1.0 Author-Name: Ronald W. McQuaid Author-X-Name-First: Ronald W. Author-X-Name-Last: McQuaid Author-Name: Walter Scherrer Author-X-Name-First: Walter Author-X-Name-Last: Scherrer Title: Changing reasons for public--private partnerships (PPPs) Abstract: This article considers the micro- and macro-economic benefits and costs of PPPs and some implications of implementing new international accounting standards. If public sector financial costs are forced to move ‘on balance sheet’, then there are likely to be impacts on the use in PPPs by governments and other public bodies. This may move the basis of PPP choice towards a more level playing-field with other financing sources, potentially give a more realistic measure of future public commitments and liabilities and reduce incentives to use PPPs for budget enlargement. There may be a refocusing upon the potential efficiency gains of PPPs and a reduction in their use, in some cases. Journal: Public Money & Management Pages: 27-34 Issue: 1 Volume: 30 Year: 2010 Month: 1 X-DOI: 10.1080/09540960903492331 File-URL: http://hdl.handle.net/10.1080/09540960903492331 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:30:y:2010:i:1:p:27-34 Template-Type: ReDIF-Article 1.0 Author-Name: Carlos Ortiz Author-X-Name-First: Carlos Author-X-Name-Last: Ortiz Title: The new public management of security: the contracting and managerial state and the private military industry Abstract: Private military companies (PMCs) do not often figure as a case study alongside topics such as health and local government in the public management literature. However, this article shows that public management offers critical insights into the reasons why governments contract services to the private military industry. In particular, the article analyses the deep inroads that reforms inspired by new public management have made into the management of defence and security functions since the 1990s, as well as the partnerships established between authorities and PMCs. A key motivation behind such policies has been to raise the efficiency and effectiveness of security provision. However, there have also been some unexpected problems, which are addressed in the article. The conclusions highlight that, despite many imperfections, states will increasingly provide security with the assistance of PMCs. Journal: Public Money & Management Pages: 35-41 Issue: 1 Volume: 30 Year: 2010 Month: 1 X-DOI: 10.1080/09540960903492356 File-URL: http://hdl.handle.net/10.1080/09540960903492356 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:30:y:2010:i:1:p:35-41 Template-Type: ReDIF-Article 1.0 Author-Name: R. Cunha Marques Author-X-Name-First: R. Cunha Author-X-Name-Last: Marques Author-Name: Kristof De Witte Author-X-Name-First: Kristof Author-X-Name-Last: De Witte Title: Towards a benchmarking paradigm in European water utilities Abstract: This article explains the benefits of using benchmarking tools in the public sector to drive up performance. The authors examine the case of European water utilities, focusing on four countries: Portugal, Belgium, The Netherlands and the UK. They argue for the creation of a European ‘observatory’ to collect data, promote benchmarking and disseminate best practice in the water sector. Journal: Public Money & Management Pages: 42-48 Issue: 1 Volume: 30 Year: 2010 Month: 1 X-DOI: 10.1080/09540960903492364 File-URL: http://hdl.handle.net/10.1080/09540960903492364 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:30:y:2010:i:1:p:42-48 Template-Type: ReDIF-Article 1.0 Author-Name: Thais Rangel Author-X-Name-First: Thais Author-X-Name-Last: Rangel Author-Name: Jesús Galende Author-X-Name-First: Jesús Author-X-Name-Last: Galende Title: Innovation in public--private partnerships (PPPs): the Spanish case of highway concessions Abstract: This article identifies the factors that determine innovation in transport PPPs in Spain. Innovation is an important way of achieving efficiency but it is not an intrinsic characteristic of PPP projects. The authors describe the multiple regression model they devised to estimate innovation. The results show that PPP contracts can be designed to maximize innovation in R&D. However, there does not appear to be greater innovation in any other areas. The information provided has important implications for public service organizations considering new contracts with the private sector. Journal: Public Money & Management Pages: 49-54 Issue: 1 Volume: 30 Year: 2010 Month: 1 X-DOI: 10.1080/09540960903492380 File-URL: http://hdl.handle.net/10.1080/09540960903492380 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:30:y:2010:i:1:p:49-54 Template-Type: ReDIF-Article 1.0 Author-Name: Fritz Sager Author-X-Name-First: Fritz Author-X-Name-Last: Sager Author-Name: Adrian Ritz Author-X-Name-First: Adrian Author-X-Name-Last: Ritz Author-Name: Kristina Bussmann Author-X-Name-First: Kristina Author-X-Name-Last: Bussmann Title: Utilization-focused performance reporting Abstract: How best to define performance measures is a much-debated issue. Mismatches between goals and indicators can lead to distortions that undermine impact-oriented steering. This article presents a model of goal and indicator development and explains its applicability, benefits and limitations. Journal: Public Money & Management Pages: 55-62 Issue: 1 Volume: 30 Year: 2010 Month: 1 X-DOI: 10.1080/09540960903492398 File-URL: http://hdl.handle.net/10.1080/09540960903492398 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:30:y:2010:i:1:p:55-62 Template-Type: ReDIF-Article 1.0 Author-Name: Haiko van der Voort Author-X-Name-First: Haiko Author-X-Name-Last: van der Voort Author-Name: Emiel Kerpershoek Author-X-Name-First: Emiel Author-X-Name-Last: Kerpershoek Title: Measuring measures: introducing performance measurement in the Dutch health care sector Abstract: The Dutch government has sought to increase transparency in the performance of medical institutions. For hospitals this has presented three challenges for performance measures, each related to gaining authority and support from all those (public and private) bodies already involved in quality assurance. The experience raises issues about the speed of implementation, scope, burden and impact on hospital image of performance measurement regimes. It also suggests a tension between market-based and other mechanisms used to ensure quality. Journal: Public Money & Management Pages: 63-68 Issue: 1 Volume: 30 Year: 2010 Month: 1 X-DOI: 10.1080/09540960903492406 File-URL: http://hdl.handle.net/10.1080/09540960903492406 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:30:y:2010:i:1:p:63-68 Template-Type: ReDIF-Article 1.0 Author-Name: Sandra Tillema Author-X-Name-First: Sandra Author-X-Name-Last: Tillema Title: Public sector benchmarking and performance improvement: what is the link and can it be improved? Abstract: Benchmarking is often used in the public sector as a way of driving up performance. This article explains why benchmarking does not necessarily lead to better performance and why it can generate unwanted consequences. The article recommends ways of improving the link between benchmarking and performance. These involve the design of the benchmarking scheme, the presentation of benchmarking scores, the stakeholders to which these scores will be disclosed, and the actions that will be undertaken as a follow-up. Journal: Public Money & Management Pages: 69-75 Issue: 1 Volume: 30 Year: 2010 Month: 1 X-DOI: 10.1080/09540960903492414 File-URL: http://hdl.handle.net/10.1080/09540960903492414 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:30:y:2010:i:1:p:69-75 Template-Type: ReDIF-Article 1.0 Author-Name: Catherine Farrell Author-X-Name-First: Catherine Author-X-Name-Last: Farrell Title: Editorial: Ten years of UK devolution Journal: Public Money & Management Pages: 79-80 Issue: 2 Volume: 30 Year: 2010 Month: 3 X-DOI: 10.1080/09540961003665370 File-URL: http://hdl.handle.net/10.1080/09540961003665370 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:30:y:2010:i:2:p:79-80 Template-Type: ReDIF-Article 1.0 Author-Name: Richard Parry Author-X-Name-First: Richard Author-X-Name-Last: Parry Title: Debate: Redesigning the devolved states— progress and limitations Journal: Public Money & Management Pages: 80-81 Issue: 2 Volume: 30 Year: 2010 Month: 3 X-DOI: 10.1080/09540961003665388 File-URL: http://hdl.handle.net/10.1080/09540961003665388 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:30:y:2010:i:2:p:80-81 Template-Type: ReDIF-Article 1.0 Author-Name: Colin Knox Author-X-Name-First: Colin Author-X-Name-Last: Knox Author-Name: Paul Carmichael Author-X-Name-First: Paul Author-X-Name-Last: Carmichael Title: Debate: Devolution in Northern Ireland Journal: Public Money & Management Pages: 82-83 Issue: 2 Volume: 30 Year: 2010 Month: 3 X-DOI: 10.1080/09540961003665404 File-URL: http://hdl.handle.net/10.1080/09540961003665404 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:30:y:2010:i:2:p:82-83 Template-Type: ReDIF-Article 1.0 Author-Name: David Walker Author-X-Name-First: David Author-X-Name-Last: Walker Title: Debate: Problems of quality and logic in the case for devolution Journal: Public Money & Management Pages: 84-86 Issue: 2 Volume: 30 Year: 2010 Month: 3 X-DOI: 10.1080/09540961003665594 File-URL: http://hdl.handle.net/10.1080/09540961003665594 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:30:y:2010:i:2:p:84-86 Template-Type: ReDIF-Article 1.0 Author-Name: Jon Shortridge Author-X-Name-First: Jon Author-X-Name-Last: Shortridge Title: New development: The evolution of Welsh devolution Abstract: This article traces the evolution of the current Welsh devolution settlement from its beginnings at the time of the 1997 general election through to the present day. It provides a context for the growing debate about whether Wales is now ready for a settlement which provides full law-making powers on the Scottish model. Journal: Public Money & Management Pages: 87-90 Issue: 2 Volume: 30 Year: 2010 Month: 3 X-DOI: 10.1080/09540961003665479 File-URL: http://hdl.handle.net/10.1080/09540961003665479 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:30:y:2010:i:2:p:87-90 Template-Type: ReDIF-Article 1.0 Author-Name: Margaret Arnott Author-X-Name-First: Margaret Author-X-Name-Last: Arnott Author-Name: Jenny Ozga Author-X-Name-First: Jenny Author-X-Name-Last: Ozga Title: Nationalism, governance and policymaking in Scotland: The Scottish National Party (SNP) in power Abstract: This article explores policy development under the Scottish National Party (SNP) government, focusing on education policy. As a minority government the SNP needs to govern on the basis of co-operation and consensus. It has presented itself as a party with capacity for government but limited by the restricted autonomy of devolution. The ability to pass large amounts of legislation is more challenging for a minority government. Building new relationships with partners has been a key part of the SNP's approach to governing. This marks a shift in governing style in Scotland highlighting the importance of ‘discourse’ where texts (including speech) are used to promote policy aims and agendas. Journal: Public Money & Management Pages: 91-96 Issue: 2 Volume: 30 Year: 2010 Month: 3 X-DOI: 10.1080/09540961003665503 File-URL: http://hdl.handle.net/10.1080/09540961003665503 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:30:y:2010:i:2:p:91-96 Template-Type: ReDIF-Article 1.0 Author-Name: Jonathan Bradbury Author-X-Name-First: Jonathan Author-X-Name-Last: Bradbury Author-Name: Ian Stafford Author-X-Name-First: Ian Author-X-Name-Last: Stafford Title: The effectiveness of legislative mechanisms for the devolution of powers in the UK: the case of transport devolution to Wales Abstract: The authors consider the effectiveness of legislative mechanisms for devolving state powers on an incremental basis in the UK. There has been considerable critical debate about how these have worked but there have been few detailed studies. This article analyses the case of UK transport devolution to Wales in 2005--06 and finds mixed evidence. While the legislative process was ultimately advantageous to effective policy devolution as perceived both by central and devolved government, it also highlighted the problems of dependency on UK legislative discretion. Journal: Public Money & Management Pages: 97-102 Issue: 2 Volume: 30 Year: 2010 Month: 3 X-DOI: 10.1080/09540961003665511 File-URL: http://hdl.handle.net/10.1080/09540961003665511 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:30:y:2010:i:2:p:97-102 Template-Type: ReDIF-Article 1.0 Author-Name: Laura McAllister Author-X-Name-First: Laura Author-X-Name-Last: McAllister Author-Name: Adrian Kay Author-X-Name-First: Adrian Author-X-Name-Last: Kay Title: Core tensions in Wales's new politics: pluralist trends in a majoritarian system Abstract: This article examines aspects of Wales's new political system. It identifies a core tension between traditional, majoritarian-designed institutions and procedures, and a new political pluralism. There is a fundamental disconnection between current politics and the original system design which has added complexity and inefficiency to the operation, management and administration of most aspects of devolved politics. Moreover, understanding the contours of the nascent and inchoate system in W ales has been obscured by debates about the distribution of legislative powers between Westminster and Cardiff. The article identifies lessons from coalition government in Wales, both for academics working on the implications of coalitions and for practitioners—specifically for ‘constitution managers’ and those engaged in policy-making. Journal: Public Money & Management Pages: 103-108 Issue: 2 Volume: 30 Year: 2010 Month: 3 X-DOI: 10.1080/09540961003665529 File-URL: http://hdl.handle.net/10.1080/09540961003665529 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:30:y:2010:i:2:p:103-108 Template-Type: ReDIF-Article 1.0 Author-Name: Derek Birrell Author-X-Name-First: Derek Author-X-Name-Last: Birrell Title: Public sector reform in Northern Ireland: policy copying or a distinctive model of public sector modernization? Abstract: This article examines the range of reforms and structural changes in Northern Ireland since the restoration of devolution in 1999, together with the principles put forward in accompanying rationales. Comparisons are made with England, Scotland and Wales to explain the factors driving Northern Ireland's pattern of public sector reform. There has been a tendency to focus on the practical, and controversial issues have been avoided. Elements of the streamlining model which Northern Ireland has adopted could now have a wider appeal as a response to cuts in public spending through reducing and simplifying the number of public bodies. Journal: Public Money & Management Pages: 109-116 Issue: 2 Volume: 30 Year: 2010 Month: 3 X-DOI: 10.1080/09540961003665537 File-URL: http://hdl.handle.net/10.1080/09540961003665537 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:30:y:2010:i:2:p:109-116 Template-Type: ReDIF-Article 1.0 Author-Name: Alessandro Sancino Author-X-Name-First: Alessandro Author-X-Name-Last: Sancino Title: Debate: Community governance as a response to economic crisis Journal: Public Money & Management Pages: 117-118 Issue: 2 Volume: 30 Year: 2010 Month: 3 X-DOI: 10.1080/09540961003665545 File-URL: http://hdl.handle.net/10.1080/09540961003665545 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:30:y:2010:i:2:p:117-118 Template-Type: ReDIF-Article 1.0 Author-Name: Jim Steer Author-X-Name-First: Jim Author-X-Name-Last: Steer Title: Debate: 2010—the year to adopt high-speed rail? Journal: Public Money & Management Pages: 118-119 Issue: 2 Volume: 30 Year: 2010 Month: 3 X-DOI: 10.1080/09540961003665552 File-URL: http://hdl.handle.net/10.1080/09540961003665552 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:30:y:2010:i:2:p:118-119 Template-Type: ReDIF-Article 1.0 Author-Name: Panagiotis Piperopoulos Author-X-Name-First: Panagiotis Author-X-Name-Last: Piperopoulos Title: New development: Public service enterprises and consumer-centric management Abstract: This article presents consumer satisfaction surveys for three very different public enterprises in the city of Edessa in Greece: the local water and sewerage company, the municipal conservatory of music and a café/restaurant. The majority of consumers were satisfied with the services provided to them by these three public enterprises. Relationships with consumers were managed very differently by the enterprises suggesting that service delivery should be based on the individual characteristics of the enterprise and the environment it operates in. Journal: Public Money & Management Pages: 121-124 Issue: 2 Volume: 30 Year: 2010 Month: 3 X-DOI: 10.1080/09540961003665560 File-URL: http://hdl.handle.net/10.1080/09540961003665560 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:30:y:2010:i:2:p:121-124 Template-Type: ReDIF-Article 1.0 Author-Name: Veronica Vecchi Author-X-Name-First: Veronica Author-X-Name-Last: Vecchi Author-Name: Mark Hellowell Author-X-Name-First: Mark Author-X-Name-Last: Hellowell Author-Name: Francesco Longo Author-X-Name-First: Francesco Author-X-Name-Last: Longo Title: Are Italian healthcare organizations paying too much for their public--private partnerships? Abstract: Italy's health service—the Servizio Sanitario Nazionale (SSN)—has developed Europe's second largest market for healthcare public--private partnerships. This article describes the origins of private finance for SSN infrastructure, examines the programme's scale and key characteristics, and provides a capital budgeting analysis of rates of return on 14 privately financed schemes. Excess returns are being made by the investors in these projects, and there is potential for SSN procurers to achieve significantly better value for money for the Italian people than has been the case to date. Journal: Public Money & Management Pages: 125-132 Issue: 2 Volume: 30 Year: 2010 Month: 3 X-DOI: 10.1080/09540961003665586 File-URL: http://hdl.handle.net/10.1080/09540961003665586 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:30:y:2010:i:2:p:125-132 Template-Type: ReDIF-Article 1.0 Author-Name: Jaki Meekings Davis Author-X-Name-First: Jaki Author-X-Name-Last: Meekings Davis Title: Debate: Productivity versus cuts Journal: Public Money & Management Pages: 135-135 Issue: 3 Volume: 30 Year: 2010 Month: 5 X-DOI: 10.1080/09540961003794220 File-URL: http://hdl.handle.net/10.1080/09540961003794220 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:30:y:2010:i:3:p:135-135 Template-Type: ReDIF-Article 1.0 Author-Name: Catherine Needham Author-X-Name-First: Catherine Author-X-Name-Last: Needham Title: Debate: Personalized public services—a new state/citizen contract? Journal: Public Money & Management Pages: 136-138 Issue: 3 Volume: 30 Year: 2010 Month: 5 X-DOI: 10.1080/09540961003794246 File-URL: http://hdl.handle.net/10.1080/09540961003794246 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:30:y:2010:i:3:p:136-138 Template-Type: ReDIF-Article 1.0 Author-Name: Francis Coxhead Author-X-Name-First: Francis Author-X-Name-Last: Coxhead Author-Name: Janet Grauberg Author-X-Name-First: Janet Author-X-Name-Last: Grauberg Author-Name: Paul Joyce Author-X-Name-First: Paul Author-X-Name-Last: Joyce Author-Name: Colin Knox Author-X-Name-First: Colin Author-X-Name-Last: Knox Author-Name: Tanya Lawes Author-X-Name-First: Tanya Author-X-Name-Last: Lawes Author-Name: Andrew Massey Author-X-Name-First: Andrew Author-X-Name-Last: Massey Title: New development: Adapting university education for changing expectations of public services leaders and managers—guidance for designing and delivering MPAs Abstract: Substantial sums of money are spent in the UK funding Masters of Public Administration (MPA) programmes. In the current financial climate, learners and employers are seeking evidence that courses provide relevance, value for money and return on their investment. New guidance has been developed by government and academic groups to set a benchmark for excellence in content and delivery. UK MPA courses already attract a large number of international students and this new guidance should add value for overseas participants as well as UK students. Journal: Public Money & Management Pages: 138-142 Issue: 3 Volume: 30 Year: 2010 Month: 5 X-DOI: 10.1080/09540961003794261 File-URL: http://hdl.handle.net/10.1080/09540961003794261 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:30:y:2010:i:3:p:138-142 Template-Type: ReDIF-Article 1.0 Author-Name: Michael Chisholm Author-X-Name-First: Michael Author-X-Name-Last: Chisholm Title: Emerging realities of local government reorganization Abstract: This article reviews ministerial claims about the financial benefits of the nine new unitary councils in England and finds them wanting. The new councils' own estimates for costs and savings use a variety of assumptions, some of which are plainly wrong. The resulting figures are not comparable between authorities and are difficult to reconcile with ministerial claims. The Department of Communities and Local Government (CLG) evidently does not apply rigorous evaluation standards and has a track record of refusing to divulge the evidence upon which decisions are taken and performance claims are made. Journal: Public Money & Management Pages: 143-150 Issue: 3 Volume: 30 Year: 2010 Month: 5 X-DOI: 10.1080/09540960903513847 File-URL: http://hdl.handle.net/10.1080/09540960903513847 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:30:y:2010:i:3:p:143-150 Template-Type: ReDIF-Article 1.0 Author-Name: Geoffrey Heath Author-X-Name-First: Geoffrey Author-X-Name-Last: Heath Author-Name: James Radcliffe Author-X-Name-First: James Author-X-Name-Last: Radcliffe Title: Exploring the utility of current performance measures for changing roles and practices of ambulance paramedics Abstract: This article explores the relationship between the changing roles of ambulance paramedics, the causes of increasing call outs in the UK and in other countries and the need for improvements in process and outcome measures to reflect these changes. It also reflects on the application of ‘Lean’ techniques to the modernization of ambulance services, although with some scepticism. Moreover, it is contended that changing roles have moved far in advance of existing performance measures, contributing to misunderstandings between healthcare professionals and service users. Journal: Public Money & Management Pages: 151-158 Issue: 3 Volume: 30 Year: 2010 Month: 5 X-DOI: 10.1080/09540961003794287 File-URL: http://hdl.handle.net/10.1080/09540961003794287 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:30:y:2010:i:3:p:151-158 Template-Type: ReDIF-Article 1.0 Author-Name: Ann Netten Author-X-Name-First: Ann Author-X-Name-Last: Netten Author-Name: Julien Forder Author-X-Name-First: Julien Author-X-Name-Last: Forder Title: Measuring productivity: an approach to measuring quality weighted outputs in social care Abstract: This article describes an approach to measuring outputs of social care that is intended to reflect changes in quality and outcomes over time. The approach is applied using available data on services for older people, illustrating both the potential and some of the challenges of putting it into practice. The results reflect the impact of policy on the outputs of home care and care homes, allowing us to identify changes in the productivity of resources in caring for an ageing population, an issue of international concern. Journal: Public Money & Management Pages: 159-166 Issue: 3 Volume: 30 Year: 2010 Month: 5 X-DOI: 10.1080/09540961003794295 File-URL: http://hdl.handle.net/10.1080/09540961003794295 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:30:y:2010:i:3:p:159-166 Template-Type: ReDIF-Article 1.0 Author-Name: Helen Dickinson Author-X-Name-First: Helen Author-X-Name-Last: Dickinson Author-Name: Edward Peck Author-X-Name-First: Edward Author-X-Name-Last: Peck Author-Name: Joan Durose Author-X-Name-First: Joan Author-X-Name-Last: Durose Author-Name: Elizabeth Wade Author-X-Name-First: Elizabeth Author-X-Name-Last: Wade Title: Efficiency, effectiveness and efficacy: towards a framework for high-performance in healthcare commissioning Abstract: This article reports on research to identify the key characteristics of highperforming healthcare commissioning organizations of the future. Previous assessments have focused on efficiency and effectiveness, but have paid no attention to the role of efficacy which this research suggests is crucial. In order for healthcare organizations to become high-performing they must be able to re-construct the criteria of performance for the healthcare system deployed by the government and other key stakeholders. Although this study focuses on English healthcare organizations, this article suggests that the importance of efficacy similarly applies in other sectors and other geographical locations given the dominance of notions of performance worldwide. Journal: Public Money & Management Pages: 167-174 Issue: 3 Volume: 30 Year: 2010 Month: 5 X-DOI: 10.1080/09540961003794311 File-URL: http://hdl.handle.net/10.1080/09540961003794311 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:30:y:2010:i:3:p:167-174 Template-Type: ReDIF-Article 1.0 Author-Name: Ole Helby Petersen Author-X-Name-First: Ole Helby Author-X-Name-Last: Petersen Title: Regulation of public--private partnerships: the Danish case Abstract: The Danish government has considered the public--private partnership (PPP) model for major construction and infrastructure projects. But, whereas other countries have embraced PPPs, Denmark has been a sceptic. This article examines why PPPs have not got off the ground: a mixture of regulatory controversies among central government departments and strong public finances (making private finance largely redundant). Two case studies from the schools sector illustrate the regulatory difficulties that public and private partners face when engaging in PPP activity in Denmark. The author concludes that clear regulations are needed to support PPPs. Journal: Public Money & Management Pages: 175-182 Issue: 3 Volume: 30 Year: 2010 Month: 5 X-DOI: 10.1080/09540961003794345 File-URL: http://hdl.handle.net/10.1080/09540961003794345 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:30:y:2010:i:3:p:175-182 Template-Type: ReDIF-Article 1.0 Author-Name: Javier Garcia-Lacalle Author-X-Name-First: Javier Author-X-Name-Last: Garcia-Lacalle Title: Balancing physician workload and patient satisfaction: a dilemma for hospital managers Abstract: Patient satisfaction has become a key aspect for evaluating the quality of healthcare services, particularly under user-focused policies and freedom of choice schemes. The care provided by physicians has been found to be highly valued by hospital patients. Taking data from one of Europe's biggest social healthcare providers, this article analyses whether physicians' workloads affect hospital scores on patient satisfaction. As healthcare managers juggle the need for a good comparative ratings with costefficiencies, it is important to understand exactly what patients value. The results have significance in terms of hospital size and how managers should use physicians. Journal: Public Money & Management Pages: 183-188 Issue: 3 Volume: 30 Year: 2010 Month: 5 X-DOI: 10.1080/09540961003794352 File-URL: http://hdl.handle.net/10.1080/09540961003794352 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:30:y:2010:i:3:p:183-188 Template-Type: ReDIF-Article 1.0 Author-Name: David Greenberg Author-X-Name-First: David Author-X-Name-Last: Greenberg Author-Name: Abigail Davis Author-X-Name-First: Abigail Author-X-Name-Last: Davis Title: Learning from cost analyses: an illustration from the UK's New Deal for Disabled People (NDDP) Abstract: This article describes a cost analysis of an employment programme available to people claiming incapacity benefits in the UK. The NDDP was delivered locally by contracted providers called ‘job brokers’. The cost analysis found great variation among job brokers' costs and profitability, much of which seems attributable to differences in job broker size. The methods described here will be useful in evaluations wherever multiple institutions are contracted by governments to deliver services, especially when these institutions are involved in several different programmes. Journal: Public Money & Management Pages: 189-196 Issue: 3 Volume: 30 Year: 2010 Month: 5 X-DOI: 10.1080/09540961003794402 File-URL: http://hdl.handle.net/10.1080/09540961003794402 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:30:y:2010:i:3:p:189-196 Template-Type: ReDIF-Article 1.0 Author-Name: Kevin Orr Author-X-Name-First: Kevin Author-X-Name-Last: Orr Author-Name: Mike Bennett Author-X-Name-First: Mike Author-X-Name-Last: Bennett Title: Editorial Journal: Public Money & Management Pages: 199-203 Issue: 4 Volume: 30 Year: 2010 Month: 7 X-DOI: 10.1080/09540962.2010.492171 File-URL: http://hdl.handle.net/10.1080/09540962.2010.492171 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:30:y:2010:i:4:p:199-203 Template-Type: ReDIF-Article 1.0 Author-Name: David Walker Author-X-Name-First: David Author-X-Name-Last: Walker Title: Debate: Do academics know better or merely different? Journal: Public Money & Management Pages: 204-206 Issue: 4 Volume: 30 Year: 2010 Month: 7 X-DOI: 10.1080/09540962.2010.492174 File-URL: http://hdl.handle.net/10.1080/09540962.2010.492174 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:30:y:2010:i:4:p:204-206 Template-Type: ReDIF-Article 1.0 Author-Name: M. J. Kelly Author-X-Name-First: M. J. Author-X-Name-Last: Kelly Title: Debate: Increasing the impact of academic research on public policy Journal: Public Money & Management Pages: 207-208 Issue: 4 Volume: 30 Year: 2010 Month: 7 X-DOI: 10.1080/09540962.2010.492176 File-URL: http://hdl.handle.net/10.1080/09540962.2010.492176 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:30:y:2010:i:4:p:207-208 Template-Type: ReDIF-Article 1.0 Author-Name: Fiona Armstrong Author-X-Name-First: Fiona Author-X-Name-Last: Armstrong Author-Name: Adrian Alsop Author-X-Name-First: Adrian Author-X-Name-Last: Alsop Title: Debate: Co-production can contribute to research impact in the social sciences Journal: Public Money & Management Pages: 208-210 Issue: 4 Volume: 30 Year: 2010 Month: 7 X-DOI: 10.1080/09540962.2010.492178 File-URL: http://hdl.handle.net/10.1080/09540962.2010.492178 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:30:y:2010:i:4:p:208-210 Template-Type: ReDIF-Article 1.0 Author-Name: Steve Martin Author-X-Name-First: Steve Author-X-Name-Last: Martin Title: Co-production of social research: strategies for engaged scholarship Abstract: There are incentives on both sides of the practitioner--academic divide for co-production of research. This article identifies and evaluates five strategies for achieving more engaged and engaging scholarship. At one end of the spectrum are models involving relatively low levels of involvement by practitioners, for example as the providers of data or passive recipients of research findings. At the other end, practitioners play an active role in commissioning, overseeing and learning from studies. Higher levels of engagement should enhance the prospects of utilization but may risk politicizing the research process. So it is important to be clear about the benefits of and barriers to different forms of co-production and to recognize what works best, in which circumstances and for whom. Journal: Public Money & Management Pages: 211-218 Issue: 4 Volume: 30 Year: 2010 Month: 7 X-DOI: 10.1080/09540962.2010.492180 File-URL: http://hdl.handle.net/10.1080/09540962.2010.492180 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:30:y:2010:i:4:p:211-218 Template-Type: ReDIF-Article 1.0 Author-Name: Elena P. Antonacopoulou Author-X-Name-First: Elena P. Author-X-Name-Last: Antonacopoulou Title: Beyond co-production: practice-relevant scholarship as a foundation for delivering impact through powerful ideas Abstract: This article aims to shift the conversation from politics to purpose in co-production research by introducing practice-relevant scholarship as a foundation for delivering impact through powerful ideas. The article is intended as an invitation to re-engage in research practice mindful of the multiplicity of impacts it can deliver. A greater sensitization towards delivering impact provides scope for forming important collaborations with a whole host of partners (across geographical, scientific/professional and practice fields). Journal: Public Money & Management Pages: 219-226 Issue: 4 Volume: 30 Year: 2010 Month: 7 X-DOI: 10.1080/09540962.2010.492182 File-URL: http://hdl.handle.net/10.1080/09540962.2010.492182 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:30:y:2010:i:4:p:219-226 Template-Type: ReDIF-Article 1.0 Author-Name: Michael Duijn Author-X-Name-First: Michael Author-X-Name-Last: Duijn Author-Name: Marc Rijnveld Author-X-Name-First: Marc Author-X-Name-Last: Rijnveld Author-Name: Merlijn van Hulst Author-X-Name-First: Merlijn Author-X-Name-Last: van Hulst Title: Meeting in the middle: joining reflection and action in complex public sector projects Abstract: In order for co-production to become a viable way of working in public sector management and policy-making, practitioners need to be more reflective and researchers need to be more action oriented. This article discusses reflective practice, action research and the idea of a community of inquiry in which both practice and science work together. The authors illustrate their ideas with an example from their own practice and explain the advantages of their approach. Journal: Public Money & Management Pages: 227-233 Issue: 4 Volume: 30 Year: 2010 Month: 7 X-DOI: 10.1080/09540962.2010.492183 File-URL: http://hdl.handle.net/10.1080/09540962.2010.492183 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:30:y:2010:i:4:p:227-233 Template-Type: ReDIF-Article 1.0 Author-Name: Neil Lunt Author-X-Name-First: Neil Author-X-Name-Last: Lunt Author-Name: Ian Shaw Author-X-Name-First: Ian Author-X-Name-Last: Shaw Author-Name: Christa Fouché Author-X-Name-First: Christa Author-X-Name-Last: Fouché Title: Practitioner research: collaboration and knowledge production Abstract: Practitioner research has received growing attention across a number of professional fields, including health, social services and education. Supporting the development of practitioner research raises a series of important political questions addressed by the authors: how should projects and initiatives be sponsored; how are research questions best shaped; what arrangements exist for ongoing project support; and how are findings best shared? Drawing on two practitioner research initiatives from New Zealand and Scotland, this article points towards the opportunities and challenges of collaborative knowledge production within practice settings. Journal: Public Money & Management Pages: 235-242 Issue: 4 Volume: 30 Year: 2010 Month: 7 X-DOI: 10.1080/09540962.2010.492185 File-URL: http://hdl.handle.net/10.1080/09540962.2010.492185 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:30:y:2010:i:4:p:235-242 Template-Type: ReDIF-Article 1.0 Author-Name: Paul O’Hare Author-X-Name-First: Paul Author-X-Name-Last: O’Hare Author-Name: Jon Coaffee Author-X-Name-First: Jon Author-X-Name-Last: Coaffee Author-Name: Marian Hawkesworth Author-X-Name-First: Marian Author-X-Name-Last: Hawkesworth Title: Managing sensitive relations in co-produced planning research Abstract: Co-produced research is an increasingly prominent feature of universities. Collaboration can bring many benefits, offering unique and illuminating insights into the interface between theory, academia, policy and practice. Moreover, it often facilitates access to otherwise impenetrable fields of study. Yet it also brings immense challenges. This article describes the knowledge co-production process in a research project looking at national security, focusing on the collaboration between academia and government policy-makers. As demonstrated, critical tensions emerged in the commissioning process, in the conduct of the empirical work, and with regard to the dissemination of findings. The authors discuss various coping strategies employed to meet these challenges, which are applicable across other aspects of research co-production. Journal: Public Money & Management Pages: 243-250 Issue: 4 Volume: 30 Year: 2010 Month: 7 X-DOI: 10.1080/09540962.2010.492188 File-URL: http://hdl.handle.net/10.1080/09540962.2010.492188 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:30:y:2010:i:4:p:243-250 Template-Type: ReDIF-Article 1.0 Author-Name: Stephen Hicks Author-X-Name-First: Stephen Author-X-Name-Last: Hicks Title: Analysis of the cash flow of United Kingdom universities Abstract: This article examines the cash flow and debt financing of universities. It suggests that the sector has been successful in generating cash, reducing net indebtedness and investing in infrastructure, although there is some evidence of increasing short-term creditor levels. There may be some scope to develop borrowing/lending between universities. Journal: Public Money & Management Pages: 251-256 Issue: 4 Volume: 30 Year: 2010 Month: 7 X-DOI: 10.1080/09540962.2010.492189 File-URL: http://hdl.handle.net/10.1080/09540962.2010.492189 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:30:y:2010:i:4:p:251-256 Template-Type: ReDIF-Article 1.0 Author-Name: Hana Brixi Author-X-Name-First: Hana Author-X-Name-Last: Brixi Title: New development: Innovative governance—using the citizen scorecard in China Abstract: This article presents an innovative approach to addressing governance challenges in public service delivery in China. It builds on a citizen scorecard survey covering 5,000 households in five cities: Chengdu, Dalian, Shanghai-Pudong, Shenzhen and Xi’an. The survey helped policy-makers reveal weaknesses and enhance policy implementation and public service delivery. Journal: Public Money & Management Pages: 257-260 Issue: 4 Volume: 30 Year: 2010 Month: 7 X-DOI: 10.1080/09540962.2010.492190 File-URL: http://hdl.handle.net/10.1080/09540962.2010.492190 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:30:y:2010:i:4:p:257-260 Template-Type: ReDIF-Article 1.0 Author-Name: Andrew Gray Author-X-Name-First: Andrew Author-X-Name-Last: Gray Title: Editorial: Universal woes for universities? Journal: Public Money & Management Pages: 263-263 Issue: 5 Volume: 30 Year: 2010 Month: 9 X-DOI: 10.1080/09540962.2010.509168 File-URL: http://hdl.handle.net/10.1080/09540962.2010.509168 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:30:y:2010:i:5:p:263-263 Template-Type: ReDIF-Article 1.0 Author-Name: Sandra Nutley Author-X-Name-First: Sandra Author-X-Name-Last: Nutley Title: Debate: Are we all co-producers of research now? Journal: Public Money & Management Pages: 263-265 Issue: 5 Volume: 30 Year: 2010 Month: 9 X-DOI: 10.1080/09540962.2010.509170 File-URL: http://hdl.handle.net/10.1080/09540962.2010.509170 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:30:y:2010:i:5:p:263-265 Template-Type: ReDIF-Article 1.0 Author-Name: Stewart Smyth Author-X-Name-First: Stewart Author-X-Name-Last: Smyth Title: Debate: Debt and disaggregation in council housing finance Journal: Public Money & Management Pages: 265-267 Issue: 5 Volume: 30 Year: 2010 Month: 9 X-DOI: 10.1080/09540962.2010.509171 File-URL: http://hdl.handle.net/10.1080/09540962.2010.509171 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:30:y:2010:i:5:p:265-267 Template-Type: ReDIF-Article 1.0 Author-Name: Paulo Reis Mourao Author-X-Name-First: Paulo Reis Author-X-Name-Last: Mourao Title: Debate: The dangers of fiscal illusion Journal: Public Money & Management Pages: 267-268 Issue: 5 Volume: 30 Year: 2010 Month: 9 X-DOI: 10.1080/09540962.2010.509172 File-URL: http://hdl.handle.net/10.1080/09540962.2010.509172 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:30:y:2010:i:5:p:267-268 Template-Type: ReDIF-Article 1.0 Author-Name: Jane Morgan Author-X-Name-First: Jane Author-X-Name-Last: Morgan Title: Debate: Policy-making—other ways to learn? Journal: Public Money & Management Pages: 269-270 Issue: 5 Volume: 30 Year: 2010 Month: 9 X-DOI: 10.1080/09540962.2010.509174 File-URL: http://hdl.handle.net/10.1080/09540962.2010.509174 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:30:y:2010:i:5:p:269-270 Template-Type: ReDIF-Article 1.0 Author-Name: Pat Barrett Author-X-Name-First: Pat Author-X-Name-Last: Barrett Title: Performance auditing—what value? Abstract: The audit expectations gap has received considerable publicity world-wide, particularly in the recent global financial crisis. Public sector auditing is not exempt in this respect, and is no more so than in the area of performance auditing. How much do audit reports really tell us about the value delivered by government programmes? Is there sufficiently shared understanding and perceptions of performance auditing and the value it provides? Journal: Public Money & Management Pages: 271-278 Issue: 5 Volume: 30 Year: 2010 Month: 9 X-DOI: 10.1080/09540962.2010.509175 File-URL: http://hdl.handle.net/10.1080/09540962.2010.509175 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:30:y:2010:i:5:p:271-278 Template-Type: ReDIF-Article 1.0 Author-Name: Rajiv Prabhakar Author-X-Name-First: Rajiv Author-X-Name-Last: Prabhakar Title: Developing financial capability among the young through education and asset-based welfare Abstract: One way the previous UK government tried to tackle declining youth financial capability was through its Child Trust Fund (CTF) policy. However, there were allegations that it created pliant subjects for financial markets and that it was paving the way to phase out services previously provided by the state. This article defends financial capability as part of financial citizenship and suggests that the CTF was important for supporting financial citizenship. The CTF model is being discussed in other countries and the arguments in this article are of importance in those countries, as well as to the carers and educators of the five million CTF holders in the UK. Journal: Public Money & Management Pages: 279-284 Issue: 5 Volume: 30 Year: 2010 Month: 9 X-DOI: 10.1080/09540962.2010.509176 File-URL: http://hdl.handle.net/10.1080/09540962.2010.509176 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:30:y:2010:i:5:p:279-284 Template-Type: ReDIF-Article 1.0 Author-Name: Carole Talbot Author-X-Name-First: Carole Author-X-Name-Last: Talbot Title: Skills building for area management: lessons from regional locality management Abstract: This article discusses research conducted on locality management and proposes a generic model for skills development for this and other enabling roles. Improving codified knowledge in relation to managing at a spatial, rather than at a thematic, level is particularly important as the new UK government takes office. A sound approach in moving forward in more financially-constrained times requires a thorough and balanced assessment of the learning achieved during more prosperous and proactive periods. Journal: Public Money & Management Pages: 285-292 Issue: 5 Volume: 30 Year: 2010 Month: 9 X-DOI: 10.1080/09540962.2010.509177 File-URL: http://hdl.handle.net/10.1080/09540962.2010.509177 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:30:y:2010:i:5:p:285-292 Template-Type: ReDIF-Article 1.0 Author-Name: Claire Moxham Author-X-Name-First: Claire Author-X-Name-Last: Moxham Title: Challenges and enablers to engaging voluntary organizations in public service delivery Abstract: Public and voluntary sector managers delivering state-funded services in the UK were found to have common challenges and enablers. This article presents recommendations for joint working between the two sectors. Journal: Public Money & Management Pages: 293-298 Issue: 5 Volume: 30 Year: 2010 Month: 9 X-DOI: 10.1080/09540962.2010.509178 File-URL: http://hdl.handle.net/10.1080/09540962.2010.509178 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:30:y:2010:i:5:p:293-298 Template-Type: ReDIF-Article 1.0 Author-Name: María de los Ángeles Baeza Author-X-Name-First: María de los Ángeles Author-X-Name-Last: Baeza Author-Name: José Manuel Vassallo Author-X-Name-First: José Manuel Author-X-Name-Last: Vassallo Title: Private concession contracts for toll roads in Spain: analysis and recommendations Abstract: Spain has a long history of using the private sector to help build and operate public infrastructure, particularly roads. This article presents new data about toll motorways. The authors found that contracts in Spain are characterized by significant traffic overestimations and frequent renegotiations, which can lead to toll modifications or longer contracts. They suggest reasons for this and some solutions—both of which have significance for other countries. Journal: Public Money & Management Pages: 299-304 Issue: 5 Volume: 30 Year: 2010 Month: 9 X-DOI: 10.1080/09540962.2010.509179 File-URL: http://hdl.handle.net/10.1080/09540962.2010.509179 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:30:y:2010:i:5:p:299-304 Template-Type: ReDIF-Article 1.0 Author-Name: W. B. Liu Author-X-Name-First: W. B. Author-X-Name-Last: Liu Author-Name: Z. L. Cheng Author-X-Name-First: Z. L. Author-X-Name-Last: Cheng Author-Name: J. Mingers Author-X-Name-First: J. Author-X-Name-Last: Mingers Author-Name: L. Qi Author-X-Name-First: L. Author-X-Name-Last: Qi Author-Name: W. Meng Author-X-Name-First: W. Author-X-Name-Last: Meng Title: The 3E methodology for developing performance indicators for public sector organizations Abstract: Methods currently in use for generating performance indicators have limitations, especially when applied to public sector organizations. This article presents a new methodology for constructing a set of indicators, which was developed as part of a project to evaluate the performance of the Chinese Academy of Sciences. The methodology is illustrated with a description of its application in Hunan University. Journal: Public Money & Management Pages: 305-312 Issue: 5 Volume: 30 Year: 2010 Month: 9 X-DOI: 10.1080/09540962.2010.509180 File-URL: http://hdl.handle.net/10.1080/09540962.2010.509180 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:30:y:2010:i:5:p:305-312 Template-Type: ReDIF-Article 1.0 Author-Name: Arthur Midwinter Author-X-Name-First: Arthur Author-X-Name-Last: Midwinter Title: New development: Efficiency savings in the Scottish budget—problems of accounting practice Abstract: Cash-releasing efficiency savings targets were doubled in Scotland by the SNP administration, but problems of transparency make it difficult for proper parliamentary scrutiny. There are problems of specifying costs, measuring baselines, and tracking reallocation of funding. Further, cuts in frontline services are occurring, making Scotland ill-prepared for a new round of savings in 2010. Journal: Public Money & Management Pages: 313-316 Issue: 5 Volume: 30 Year: 2010 Month: 9 X-DOI: 10.1080/09540962.2010.509181 File-URL: http://hdl.handle.net/10.1080/09540962.2010.509181 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:30:y:2010:i:5:p:313-316 Template-Type: ReDIF-Article 1.0 Author-Name: Tony Cutler Author-X-Name-First: Tony Author-X-Name-Last: Cutler Author-Name: Barbara Waine Author-X-Name-First: Barbara Author-X-Name-Last: Waine Title: New development: The UK coalition government and the future of public sector pensions Abstract: This article presents a critical analysis of the contemporary attack on public sector occupational pensions in the UK. It traces the implications of the attack for future pensions policy on this issue. Journal: Public Money & Management Pages: 317-320 Issue: 5 Volume: 30 Year: 2010 Month: 9 X-DOI: 10.1080/09540962.2010.509183 File-URL: http://hdl.handle.net/10.1080/09540962.2010.509183 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:30:y:2010:i:5:p:317-320 Template-Type: ReDIF-Article 1.0 Author-Name: Andrew Gray Author-X-Name-First: Andrew Author-X-Name-Last: Gray Title: Editorial: Thirty years on Journal: Public Money & Management Pages: 323-323 Issue: 6 Volume: 30 Year: 2010 Month: 11 X-DOI: 10.1080/09540962.2010.524994 File-URL: http://hdl.handle.net/10.1080/09540962.2010.524994 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:30:y:2010:i:6:p:323-323 Template-Type: ReDIF-Article 1.0 Author-Name: Amyas Morse Author-X-Name-First: Amyas Author-X-Name-Last: Morse Title: Debate: Performance auditing—what value? A response to Pat Barrett Journal: Public Money & Management Pages: 323-325 Issue: 6 Volume: 30 Year: 2010 Month: 11 X-DOI: 10.1080/09540962.2010.524995 File-URL: http://hdl.handle.net/10.1080/09540962.2010.524995 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:30:y:2010:i:6:p:323-325 Template-Type: ReDIF-Article 1.0 Author-Name: Nigel Keogh Author-X-Name-First: Nigel Author-X-Name-Last: Keogh Title: Debate: The public/ private sector pensions divide Journal: Public Money & Management Pages: 325-326 Issue: 6 Volume: 30 Year: 2010 Month: 11 X-DOI: 10.1080/09540962.2010.524996 File-URL: http://hdl.handle.net/10.1080/09540962.2010.524996 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:30:y:2010:i:6:p:325-326 Template-Type: ReDIF-Article 1.0 Author-Name: Sally Dibb Author-X-Name-First: Sally Author-X-Name-Last: Dibb Author-Name: Lee Quinn Author-X-Name-First: Lee Author-X-Name-Last: Quinn Title: Debate: Research impact or career progression? Journal: Public Money & Management Pages: 326-328 Issue: 6 Volume: 30 Year: 2010 Month: 11 X-DOI: 10.1080/09540962.2010.524997 File-URL: http://hdl.handle.net/10.1080/09540962.2010.524997 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:30:y:2010:i:6:p:326-328 Template-Type: ReDIF-Article 1.0 Author-Name: Noel Hyndman Author-X-Name-First: Noel Author-X-Name-Last: Hyndman Title: Debate: The challenge of calling charities to account Journal: Public Money & Management Pages: 328-329 Issue: 6 Volume: 30 Year: 2010 Month: 11 X-DOI: 10.1080/09540962.2010.524998 File-URL: http://hdl.handle.net/10.1080/09540962.2010.524998 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:30:y:2010:i:6:p:328-329 Template-Type: ReDIF-Article 1.0 Author-Name: John Seddon Author-X-Name-First: John Author-X-Name-Last: Seddon Title: Debate: The moral of morale Journal: Public Money & Management Pages: 329-330 Issue: 6 Volume: 30 Year: 2010 Month: 11 X-DOI: 10.1080/09540962.2010.524999 File-URL: http://hdl.handle.net/10.1080/09540962.2010.524999 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:30:y:2010:i:6:p:329-330 Template-Type: ReDIF-Article 1.0 Author-Name: Howard Elcock Author-X-Name-First: Howard Author-X-Name-Last: Elcock Author-Name: John Fenwick Author-X-Name-First: John Author-X-Name-Last: Fenwick Author-Name: Janice McMillan Author-X-Name-First: Janice Author-X-Name-Last: McMillan Title: The reorganization addiction in local government: unitary councils for England Abstract: Structural reorganization of local government is an addictive habit to which British government ministers and civil servants are peculiarly prone. In the latest instance, several unitary authorities were created where two-tier systems existed previously. Interviews and documentary research carried out before and after the reorganization demonstrate that many of the supposed benefits of structural change have not materialized, and some local authorities are still recovering from the resulting disruption. Journal: Public Money & Management Pages: 331-338 Issue: 6 Volume: 30 Year: 2010 Month: 11 X-DOI: 10.1080/09540962.2010.525000 File-URL: http://hdl.handle.net/10.1080/09540962.2010.525000 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:30:y:2010:i:6:p:331-338 Template-Type: ReDIF-Article 1.0 Author-Name: Andrew Massey Author-X-Name-First: Andrew Author-X-Name-Last: Massey Author-Name: Gil Shidlo Author-X-Name-First: Gil Author-X-Name-Last: Shidlo Title: Privatization, private equity and executive remuneration: privatizing QinetiQ Abstract: The process of modernizing the UK's public sector over the past 30 years has relied on significant amounts of privatization. Initially this was controversial, but by the time Labour came to power in 1997 even top secret defence establishments were subjected to selective marketization and sell-offs. This article explores the privatization of part of the Ministry of Defence and the relationship between private equity organizations and executive remuneration in the subsequently privatized company: QinetiQ. The sale of QinetiQ was controversial. It removed an essential element of the British defence research potential from direct state control and transferred ownership to an overseas private equity company. It may provide a template for future privatizations, but this article also shows some of the dangers inherent to this approach. Journal: Public Money & Management Pages: 339-346 Issue: 6 Volume: 30 Year: 2010 Month: 11 X-DOI: 10.1080/09540962.2010.525001 File-URL: http://hdl.handle.net/10.1080/09540962.2010.525001 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:30:y:2010:i:6:p:339-346 Template-Type: ReDIF-Article 1.0 Author-Name: Robert Jupe Author-X-Name-First: Robert Author-X-Name-Last: Jupe Title: A model or a policy muddle? An evaluation of rail franchising in the UK Abstract: Rail privatization led to a large increase in both costs and subsidy, and there have been substantial performance and regulatory problems with rail franchises. This article examines these problems in the context of recent developments, including the impact of the recession on train operators and the plan to increase the proportion of rail funding provided by passenger fares from 50% to 75%. Franchising is, in the language of the House of Commons Transport Select Committee, a policy muddle. A way forward would be to bring franchises into the public sector as they expire or as train operators run into difficulties. Journal: Public Money & Management Pages: 347-354 Issue: 6 Volume: 30 Year: 2010 Month: 11 X-DOI: 10.1080/09540962.2010.525002 File-URL: http://hdl.handle.net/10.1080/09540962.2010.525002 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:30:y:2010:i:6:p:347-354 Template-Type: ReDIF-Article 1.0 Author-Name: Nuala O'Donnell Author-X-Name-First: Nuala Author-X-Name-Last: O'Donnell Author-Name: Mary Keeney Author-X-Name-First: Mary Author-X-Name-Last: Keeney Title: Financial capability in Ireland and a comparison with the UK Abstract: The recent global financial turmoil and its ongoing implications have highlighted the importance of personal financial capability. This article outlines the critical role of financial capability in today's world. The findings of the first study of financial capability in Ireland are presented. The article then compares some important aspects of financial capability in Ireland and the UK and assesses what lessons can be learnt from such a comparison and the policy implications which arise. Differences include pension coverage and current account holdings, while similarities are evident in the area of keeping up with bills and commitments. Journal: Public Money & Management Pages: 355-362 Issue: 6 Volume: 30 Year: 2010 Month: 11 X-DOI: 10.1080/09540962.2010.525004 File-URL: http://hdl.handle.net/10.1080/09540962.2010.525004 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:30:y:2010:i:6:p:355-362 Template-Type: ReDIF-Article 1.0 Author-Name: Gianluca Veronesi Author-X-Name-First: Gianluca Author-X-Name-Last: Veronesi Author-Name: Kevin Keasey Author-X-Name-First: Kevin Author-X-Name-Last: Keasey Title: NHS boards: knowing the ‘what’ but not the ‘how’ Abstract: Boards of directors play an increasingly fundamental role in British NHS trusts as well as other parts of the public sector. This study shows that their effectiveness is compromised by issues related to internal dynamics, processes, responsibility, overall functions and performance. The focus of governance, therefore, needs to shift from structural concerns to the multiple collective aspects of a board's behaviour. Journal: Public Money & Management Pages: 363-370 Issue: 6 Volume: 30 Year: 2010 Month: 11 X-DOI: 10.1080/09540962.2010.525005 File-URL: http://hdl.handle.net/10.1080/09540962.2010.525005 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:30:y:2010:i:6:p:363-370 Template-Type: ReDIF-Article 1.0 Author-Name: Margaret Cuthbert Author-X-Name-First: Margaret Author-X-Name-Last: Cuthbert Author-Name: Jim Cuthbert Author-X-Name-First: Jim Author-X-Name-Last: Cuthbert Title: The Royal Infirmary of Edinburgh: a case study on the workings of the Private Finance Initiative Abstract: An examination of documents released under FOI legislation relating to the contract for a UK hospital PFI project enables a large number of problems to be identified in the procedures which led to the PFI contract. These problems relate to the nature of the risk transferred and to the assumptions made in assessing value for money and affordability. The authors suggest there is a need for much better training of those involved in PFI bids, and much more effective central scrutiny of deals as they are being struck to prevent further poor value PFI contracts. The analysis should therefore be of use to public sector bodies and researchers appraising future contracts. The findings of this research have wider implications than in the field of PFI. Journal: Public Money & Management Pages: 371-378 Issue: 6 Volume: 30 Year: 2010 Month: 11 X-DOI: 10.1080/09540962.2010.525007 File-URL: http://hdl.handle.net/10.1080/09540962.2010.525007 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:30:y:2010:i:6:p:371-378 Template-Type: ReDIF-Article 1.0 Author-Name: Andrés Navarro-Galera Author-X-Name-First: Andrés Author-X-Name-Last: Navarro-Galera Author-Name: Manuel Pedro Rodríguez-Bolívar Author-X-Name-First: Manuel Pedro Author-X-Name-Last: Rodríguez-Bolívar Title: Can government accountability be enhanced with international financial reporting standards? Abstract: International financial reporting standards seek to enrich governments' financial statements to meet financial information requirements under NPM. This article examines the usefulness of international accounting standards in terms of meeting the information needs for financial accountability, analysing their impact on audits. Changing from historical cost to fair value (FV) accounting could improve accountability if certain conditions are met in regard to liquid markets and practicality of FV estimations. Journal: Public Money & Management Pages: 379-384 Issue: 6 Volume: 30 Year: 2010 Month: 11 X-DOI: 10.1080/09540962.2010.525009 File-URL: http://hdl.handle.net/10.1080/09540962.2010.525009 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:30:y:2010:i:6:p:379-384 Template-Type: ReDIF-Article 1.0 Author-Name: Jane Broadbent Author-X-Name-First: Jane Author-X-Name-Last: Broadbent Title: Thirty years and growing Journal: Public Money & Management Pages: 3-3 Issue: 1 Volume: 31 Year: 2011 Month: 1 X-DOI: 10.1080/09540962.2011.545530 File-URL: http://hdl.handle.net/10.1080/09540962.2011.545530 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:31:y:2011:i:1:p:3-3 Template-Type: ReDIF-Article 1.0 Author-Name: Stephen P. Osborne Author-X-Name-First: Stephen P. Author-X-Name-Last: Osborne Author-Name: Louise Brown Author-X-Name-First: Louise Author-X-Name-Last: Brown Title: Innovation in public services: engaging with risk Journal: Public Money & Management Pages: 4-6 Issue: 1 Volume: 31 Year: 2011 Month: 1 X-DOI: 10.1080/09540962.2011.545532 File-URL: http://hdl.handle.net/10.1080/09540962.2011.545532 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:31:y:2011:i:1:p:4-6 Template-Type: ReDIF-Article 1.0 Author-Name: David Walker Author-X-Name-First: David Author-X-Name-Last: Walker Title: Chronicle of a death foretold Journal: Public Money & Management Pages: 6-7 Issue: 1 Volume: 31 Year: 2011 Month: 1 X-DOI: 10.1080/09540962.2011.545533 File-URL: http://hdl.handle.net/10.1080/09540962.2011.545533 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:31:y:2011:i:1:p:6-7 Template-Type: ReDIF-Article 1.0 Author-Name: William Solesbury Author-X-Name-First: William Author-X-Name-Last: Solesbury Title: OBR—truth or power? Journal: Public Money & Management Pages: 7-8 Issue: 1 Volume: 31 Year: 2011 Month: 1 X-DOI: 10.1080/09540962.2011.545534 File-URL: http://hdl.handle.net/10.1080/09540962.2011.545534 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:31:y:2011:i:1:p:7-8 Template-Type: ReDIF-Article 1.0 Author-Name: J. Gordon Murray Author-X-Name-First: J. Gordon Author-X-Name-Last: Murray Title: Green's efficiency? Journal: Public Money & Management Pages: 9-10 Issue: 1 Volume: 31 Year: 2011 Month: 1 X-DOI: 10.1080/09540962.2011.545535 File-URL: http://hdl.handle.net/10.1080/09540962.2011.545535 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:31:y:2011:i:1:p:9-10 Template-Type: ReDIF-Article 1.0 Author-Name: Matthew Taylor Author-X-Name-First: Matthew Author-X-Name-Last: Taylor Title: Think tanks, public policy and academia Journal: Public Money & Management Pages: 10-11 Issue: 1 Volume: 31 Year: 2011 Month: 1 X-DOI: 10.1080/09540962.2011.545538 File-URL: http://hdl.handle.net/10.1080/09540962.2011.545538 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:31:y:2011:i:1:p:10-11 Template-Type: ReDIF-Article 1.0 Author-Name: Peter M. Jackson Author-X-Name-First: Peter M. Author-X-Name-Last: Jackson Title: Governance by numbers: what have we learned over the past 30 years? Abstract: The performance of public sector organizations, even when they are doing well, is the subject of critical commentary. No matter what they do, some group will argue that they could do better and do things differently. Criticism of public service organizations is a very public affair. That is the nature of the public sector. The management of private sector organizations are seldom placed in the public gaze unless they are involved in some major environmental catastrophe or a governance scandal. Journal: Public Money & Management Pages: 13-26 Issue: 1 Volume: 31 Year: 2011 Month: 1 X-DOI: 10.1080/09540962.2011.545542 File-URL: http://hdl.handle.net/10.1080/09540962.2011.545542 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:31:y:2011:i:1:p:13-26 Template-Type: ReDIF-Article 1.0 Author-Name: Colin Talbot Author-X-Name-First: Colin Author-X-Name-Last: Talbot Title: Paradoxes and prospects of ‘public value’ Abstract: This article explains where we are with public value, how we got here and where we should go with it. It suggests a re-conceptualization that incorporates selfinterest, public interest and procedural interest as the fundamental bases of public value creation. It goes on to suggest ways in which this could be operationalized using a ‘scorecard’ approach. Journal: Public Money & Management Pages: 27-34 Issue: 1 Volume: 31 Year: 2011 Month: 1 X-DOI: 10.1080/09540962.2011.545544 File-URL: http://hdl.handle.net/10.1080/09540962.2011.545544 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:31:y:2011:i:1:p:27-34 Template-Type: ReDIF-Article 1.0 Author-Name: Donal McKillop Author-X-Name-First: Donal Author-X-Name-Last: McKillop Author-Name: Anne Marie Ward Author-X-Name-First: Anne Marie Author-X-Name-Last: Ward Author-Name: John O. S. Wilson Author-X-Name-First: John O. S. Author-X-Name-Last: Wilson Title: Credit unions in Great Britain: recent trends and current prospects Abstract: Against the current backdrop of deteriorating economic and financial conditions, the authors consider recent trends and current prospects for credit unions in Great Britain. Although credit unions have experienced solid membership and asset growth, there are clouds on the horizon. Bad debts and loan arrears are on the rise and may be linked to recent legislative amendments and the increasing use by government of credit unions as a mechanism to achieve its financial inclusion goals. Whatever the reason, the deterioration in the loan book needs to be quickly addressed, or it will ultimately result in either more government bailouts or a stream of failing credit unions. Journal: Public Money & Management Pages: 35-42 Issue: 1 Volume: 31 Year: 2011 Month: 1 X-DOI: 10.1080/09540962.2011.545545 File-URL: http://hdl.handle.net/10.1080/09540962.2011.545545 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:31:y:2011:i:1:p:35-42 Template-Type: ReDIF-Article 1.0 Author-Name: Patrick Brown Author-X-Name-First: Patrick Author-X-Name-Last: Brown Author-Name: Andy Alaszewski Author-X-Name-First: Andy Author-X-Name-Last: Alaszewski Author-Name: David Pilgrim Author-X-Name-First: David Author-X-Name-Last: Pilgrim Author-Name: Michael Calnan Author-X-Name-First: Michael Author-X-Name-Last: Calnan Title: The quality of interaction between managers and clinicians: a question of trust Abstract: A lack of trust between clinicians and junior/middle managers is well documented in health care systems but under-theorized. Face-to-face interactions between clinicians and managers, through which trust is constructed, are vitally shaped by assumptions drawn from local organizational characteristics, which in turn are embedded within national policy structures. These latter conditions require reform in order to enhance the quality and effectiveness of National Health Service management. Journal: Public Money & Management Pages: 43-50 Issue: 1 Volume: 31 Year: 2011 Month: 1 X-DOI: 10.1080/09540962.2011.545546 File-URL: http://hdl.handle.net/10.1080/09540962.2011.545546 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:31:y:2011:i:1:p:43-50 Template-Type: ReDIF-Article 1.0 Author-Name: Jean Shaoul Author-X-Name-First: Jean Author-X-Name-Last: Shaoul Author-Name: Anne Stafford Author-X-Name-First: Anne Author-X-Name-Last: Stafford Author-Name: Pamela Stapleton Author-X-Name-First: Pamela Author-X-Name-Last: Stapleton Title: Private finance: bridging the gap for the UK's Dartford and Skye bridges? Abstract: This article investigates the outcomes in terms of the cost to both the taxpayer and road users of using private finance to build and operate the Dartford crossings and the Skye bridge. It provides the detailed financial evidence that confirms the broader international experience that the use of private finance in public infrastructure requires considerable political subventions to make projects financially viable. Journal: Public Money & Management Pages: 51-58 Issue: 1 Volume: 31 Year: 2011 Month: 1 X-DOI: 10.1080/09540962.2011.545547 File-URL: http://hdl.handle.net/10.1080/09540962.2011.545547 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:31:y:2011:i:1:p:51-58 Template-Type: ReDIF-Article 1.0 Author-Name: Luciano Brandão de Souza Author-X-Name-First: Luciano Brandão Author-X-Name-Last: de Souza Author-Name: Michael Pidd Author-X-Name-First: Michael Author-X-Name-Last: Pidd Title: Exploring the barriers to lean health care implementation Abstract: This article analyses implementation barriers to lean thinking in health care, based on experience of applying lean thinking in the UK's National Health Service (NHS). It discusses the differences and similarities between lean thinking in manufacturing and health care and why lean implementation has been slower in health care than in manufacturing. The problems to be faced and overcome when implementing lean approaches are compared with those in other improvement programmes. The authors conclude that lean approaches do offer ways to improve health care. Journal: Public Money & Management Pages: 59-66 Issue: 1 Volume: 31 Year: 2011 Month: 1 X-DOI: 10.1080/09540962.2011.545548 File-URL: http://hdl.handle.net/10.1080/09540962.2011.545548 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:31:y:2011:i:1:p:59-66 Template-Type: ReDIF-Article 1.0 Author-Name: Daniel Ratchford Author-X-Name-First: Daniel Author-X-Name-Last: Ratchford Author-Name: Lee Parker Author-X-Name-First: Lee Author-X-Name-Last: Parker Title: Behaviour change in action—Smarter Travel Sutton Abstract: This article discusses the use of behaviour change techniques in local government, using practical examples from the London Borough of Sutton. The lessons learnt can be applied in other places and to other public services. Journal: Public Money & Management Pages: 67-70 Issue: 1 Volume: 31 Year: 2011 Month: 1 X-DOI: 10.1080/09540962.2011.545549 File-URL: http://hdl.handle.net/10.1080/09540962.2011.545549 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:31:y:2011:i:1:p:67-70 Template-Type: ReDIF-Article 1.0 Author-Name: Chris Painter Author-X-Name-First: Chris Author-X-Name-Last: Painter Title: State, markets and society—Big Society joins the fray Abstract: The ‘Big Society’ policy was formally launched by the UK's coalition government in July 2010. Along with earlier evolution in New Labour's thinking, this development warrants revisiting the hierarchy-market-network typology of governance structures. ‘Community governance’ and ‘self governance’ also have utility in capturing multi-faceted characteristics of public service reform. Journal: Public Money & Management Pages: 71-74 Issue: 1 Volume: 31 Year: 2011 Month: 1 X-DOI: 10.1080/09540962.2011.545550 File-URL: http://hdl.handle.net/10.1080/09540962.2011.545550 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:31:y:2011:i:1:p:71-74 Template-Type: ReDIF-Article 1.0 Author-Name: B. Guy Peters Author-X-Name-First: B. Guy Author-X-Name-Last: Peters Title: Governance responses to the fiscal crisis—comparative perspectives Abstract: The contemporary economic crisis has forced governments to react, but the manner in which they have reacted has varied markedly. This article examines the range of reactions to crisis by identifying a number of contradictory choices governments may have been making. Journal: Public Money & Management Pages: 75-80 Issue: 1 Volume: 31 Year: 2011 Month: 1 X-DOI: 10.1080/09540962.2011.545551 File-URL: http://hdl.handle.net/10.1080/09540962.2011.545551 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:31:y:2011:i:1:p:75-80 Template-Type: ReDIF-Article 1.0 Author-Name: Jane Broadbent Author-X-Name-First: Jane Author-X-Name-Last: Broadbent Author-Name: Andrew Massey Author-X-Name-First: Andrew Author-X-Name-Last: Massey Author-Name: Michaela Lavender Author-X-Name-First: Michaela Author-X-Name-Last: Lavender Title: Editorial Journal: Public Money & Management Pages: 83-83 Issue: 2 Volume: 31 Year: 2011 Month: 3 X-DOI: 10.1080/09540962.2011.560645 File-URL: http://hdl.handle.net/10.1080/09540962.2011.560645 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:31:y:2011:i:2:p:83-83 Template-Type: ReDIF-Article 1.0 Author-Name: Michael Bichard Author-X-Name-First: Michael Author-X-Name-Last: Bichard Title: Debate: Design, austerity and public services Journal: Public Money & Management Pages: 83-84 Issue: 2 Volume: 31 Year: 2011 Month: 3 X-DOI: 10.1080/09540962.2011.560646 File-URL: http://hdl.handle.net/10.1080/09540962.2011.560646 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:31:y:2011:i:2:p:83-84 Template-Type: ReDIF-Article 1.0 Author-Name: Stephen P. Osborne Author-X-Name-First: Stephen P. Author-X-Name-Last: Osborne Author-Name: Tony Kinder Author-X-Name-First: Tony Author-X-Name-Last: Kinder Title: Debate: ‘Want doesn't get’? Public management responses to the recession Journal: Public Money & Management Pages: 85-88 Issue: 2 Volume: 31 Year: 2011 Month: 3 X-DOI: 10.1080/09540962.2011.560655 File-URL: http://hdl.handle.net/10.1080/09540962.2011.560655 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:31:y:2011:i:2:p:85-88 Template-Type: ReDIF-Article 1.0 Author-Name: Zoe Radnor Author-X-Name-First: Zoe Author-X-Name-Last: Radnor Title: Debate: How mean is Lean really? Journal: Public Money & Management Pages: 89-90 Issue: 2 Volume: 31 Year: 2011 Month: 3 X-DOI: 10.1080/09540962.2011.560686 File-URL: http://hdl.handle.net/10.1080/09540962.2011.560686 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:31:y:2011:i:2:p:89-90 Template-Type: ReDIF-Article 1.0 Author-Name: Kate Baxter Author-X-Name-First: Kate Author-X-Name-Last: Baxter Author-Name: Caroline Glendinning Author-X-Name-First: Caroline Author-X-Name-Last: Glendinning Author-Name: Ian Greener Author-X-Name-First: Ian Author-X-Name-Last: Greener Title: The implications of personal budgets for the home care market Abstract: This article uses an analytic framework based on the preconditions for effective markets to consider how the widespread introduction of personal budgets is likely to affect the market for social care. While there are some promising signs of changes that should result in a more responsive market, there are some structural features that may act as barriers. The roles of local authorities as facilitators will be essential. The research findings reported here have relevance for other countries that have introduced personal budgets or ‘cash for care’ schemes. Journal: Public Money & Management Pages: 91-98 Issue: 2 Volume: 31 Year: 2011 Month: 3 X-DOI: 10.1080/09540962.2011.560702 File-URL: http://hdl.handle.net/10.1080/09540962.2011.560702 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:31:y:2011:i:2:p:91-98 Template-Type: ReDIF-Article 1.0 Author-Name: Tila Morris Author-X-Name-First: Tila Author-X-Name-Last: Morris Author-Name: Susan M. Ogden Author-X-Name-First: Susan M. Author-X-Name-Last: Ogden Title: Funder demands for quality management in the non-profit sector: challenges and responses in a non-profit infrastructure network Abstract: External pressure by funders can be a catalyst for a more proactive and strategic approach to quality management in the non-profit sector, however it can also lead to cynical responses which do little to promote learning and improvement. This case study of a national infrastructure organization that supports a network of local non-profit organizations provides insight into the attitudes and challenges that can arise from such external, top-down pressure. Journal: Public Money & Management Pages: 99-106 Issue: 2 Volume: 31 Year: 2011 Month: 3 X-DOI: 10.1080/09540962.2011.560703 File-URL: http://hdl.handle.net/10.1080/09540962.2011.560703 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:31:y:2011:i:2:p:99-106 Template-Type: ReDIF-Article 1.0 Author-Name: Fiona Robson Author-X-Name-First: Fiona Author-X-Name-Last: Robson Author-Name: Sharon Mavin Author-X-Name-First: Sharon Author-X-Name-Last: Mavin Title: Managing absenteeism in local government Abstract: Managing sickness absence effectively can produce significant cost savings as well as other, less tangible, benefits. This article shows why it is vital that local authorities provide tailor-made training on absence management for first line managers (FLMs) to develop ‘soft skills’, as well as acknowledging their specific organizational context. Development in this area should be an ongoing process which is reinforced with appropriate support from human resources (HR) professionals, and should be monitored as part of an overall absence management strategy. Journal: Public Money & Management Pages: 107-114 Issue: 2 Volume: 31 Year: 2011 Month: 3 X-DOI: 10.1080/09540962.2011.560705 File-URL: http://hdl.handle.net/10.1080/09540962.2011.560705 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:31:y:2011:i:2:p:107-114 Template-Type: ReDIF-Article 1.0 Author-Name: Bob Carter Author-X-Name-First: Bob Author-X-Name-Last: Carter Author-Name: Andy Danford Author-X-Name-First: Andy Author-X-Name-Last: Danford Author-Name: Debra Howcroft Author-X-Name-First: Debra Author-X-Name-Last: Howcroft Author-Name: Helen Richardson Author-X-Name-First: Helen Author-X-Name-Last: Richardson Author-Name: Andrew Smith Author-X-Name-First: Andrew Author-X-Name-Last: Smith Author-Name: Phil Taylor Author-X-Name-First: Phil Author-X-Name-Last: Taylor Title: Lean and mean in the civil service: the case of processing in HMRC Abstract: The public sector has been importing private sector methods and practices aimed at generating efficiencies and cost savings. However, the consequences of these changes on the working lives of civil servants are under-researched. This article uses detailed fieldwork to investigate the impact of Lean on labour processes in HM Revenue and Customs (HMRC). We argue that Lean has a detrimental effect on employees, their working lives, and the service that is provided to the public. The consequences of Lean on public sector work are highly problematic, which is of serious concern given its progressive impact on other civil service departments in the UK. Journal: Public Money & Management Pages: 115-122 Issue: 2 Volume: 31 Year: 2011 Month: 3 X-DOI: 10.1080/09540962.2011.560708 File-URL: http://hdl.handle.net/10.1080/09540962.2011.560708 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:31:y:2011:i:2:p:115-122 Template-Type: ReDIF-Article 1.0 Author-Name: Sean McCartney Author-X-Name-First: Sean Author-X-Name-Last: McCartney Author-Name: John Stittle Author-X-Name-First: John Author-X-Name-Last: Stittle Title: ‘Carry on up the east coast’— a case study in railway franchising Abstract: A significant aspect of the privatization of the British railway industry was that the provision of passenger train services would be awarded on a competitively tendered franchise basis. The turbulence in the ownership of the East Coast Main Line (ECML) franchise is testimony to the inherent and serious structural weaknesses in the business model underlying the franchising of train services and highlights the more general failings of the government's model of railway privatization. Journal: Public Money & Management Pages: 123-130 Issue: 2 Volume: 31 Year: 2011 Month: 3 X-DOI: 10.1080/09540962.2011.560709 File-URL: http://hdl.handle.net/10.1080/09540962.2011.560709 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:31:y:2011:i:2:p:123-130 Template-Type: ReDIF-Article 1.0 Author-Name: Denita Cepiku Author-X-Name-First: Denita Author-X-Name-Last: Cepiku Title: Two ships passing in the night? Practice and academia in public management Abstract: The article investigates the divide between research and practice in public management. The article does not discuss the advice-giving role of academia which has been dealt with by other authors. Instead, it focuses on gaining an understanding of its core business: research and teaching. The views of senior academics and practitioners, along with an analysis of secondary data and a review of the literature on knowledge production and collaborative research, provide answers for ways forward. Journal: Public Money & Management Pages: 131-138 Issue: 2 Volume: 31 Year: 2011 Month: 3 X-DOI: 10.1080/09540962.2011.560711 File-URL: http://hdl.handle.net/10.1080/09540962.2011.560711 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:31:y:2011:i:2:p:131-138 Template-Type: ReDIF-Article 1.0 Author-Name: Alison Prowle Author-X-Name-First: Alison Author-X-Name-Last: Prowle Author-Name: Malcolm Prowle Author-X-Name-First: Malcolm Author-X-Name-Last: Prowle Title: The preventive services agenda— delivering value for money Abstract: The strict limitations on UK public expenditure suggest a much stronger role for preventive services in the future. However, to do this, preventive services must be able to demonstrate good value for money in the use of public funds. This article identifies some research findings concerning value for money in preventive services and suggests lessons to be learned for the future. Journal: Public Money & Management Pages: 139-143 Issue: 2 Volume: 31 Year: 2011 Month: 3 X-DOI: 10.1080/09540962.2011.560713 File-URL: http://hdl.handle.net/10.1080/09540962.2011.560713 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:31:y:2011:i:2:p:139-143 Template-Type: ReDIF-Article 1.0 Author-Name: Suzanne Robinson Author-X-Name-First: Suzanne Author-X-Name-Last: Robinson Author-Name: Helen Dickinson Author-X-Name-First: Helen Author-X-Name-Last: Dickinson Author-Name: Tim Freeman Author-X-Name-First: Tim Author-X-Name-Last: Freeman Author-Name: Iestyn Williams Author-X-Name-First: Iestyn Author-X-Name-Last: Williams Title: Disinvestment in health— the challenges facing general practitioner (GP) commissioners Abstract: The economic downturn is placing increasing pressure on the financing of health care. For many health care providers, this means difficult decisions need to be made over what will and will not be funded. The NHS has not typically been good at decommissioning and disinvesting in services. The recent proposed changes to the commissioning function will mean that clinicians will have a leading role in population-based priority-setting. This could well enhance the quest for legitimacy in relation to difficult resource allocation decisions. However, it is unlikely that GPs alone will be able to meet the challenges ahead, and reasonable disinvestment decisions will require GPs to engage with a number of stakeholders including government, interest groups and the wider civic society. Journal: Public Money & Management Pages: 145-148 Issue: 2 Volume: 31 Year: 2011 Month: 3 X-DOI: 10.1080/09540962.2011.560714 File-URL: http://hdl.handle.net/10.1080/09540962.2011.560714 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:31:y:2011:i:2:p:145-148 Template-Type: ReDIF-Article 1.0 Author-Name: Noel Hyndman Author-X-Name-First: Noel Author-X-Name-Last: Hyndman Author-Name: Ray Jones Author-X-Name-First: Ray Author-X-Name-Last: Jones Title: Editorial: Good governance in charities— some key issues Journal: Public Money & Management Pages: 151-155 Issue: 3 Volume: 31 Year: 2011 Month: 5 X-DOI: 10.1080/09540962.2011.573207 File-URL: http://hdl.handle.net/10.1080/09540962.2011.573207 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:31:y:2011:i:3:p:151-155 Template-Type: ReDIF-Article 1.0 Author-Name: Ian Bruce Author-X-Name-First: Ian Author-X-Name-Last: Bruce Author-Name: Celine Chew Author-X-Name-First: Celine Author-X-Name-Last: Chew Title: Debate: The marketization of the voluntary sector Journal: Public Money & Management Pages: 155-157 Issue: 3 Volume: 31 Year: 2011 Month: 5 X-DOI: 10.1080/09540962.2011.573216 File-URL: http://hdl.handle.net/10.1080/09540962.2011.573216 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:31:y:2011:i:3:p:155-157 Template-Type: ReDIF-Article 1.0 Author-Name: John Maddocks Author-X-Name-First: John Author-X-Name-Last: Maddocks Title: Debate: Sustainability reporting: a missing piece of the charity-reporting jigsaw Journal: Public Money & Management Pages: 157-158 Issue: 3 Volume: 31 Year: 2011 Month: 5 X-DOI: 10.1080/09540962.2011.573222 File-URL: http://hdl.handle.net/10.1080/09540962.2011.573222 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:31:y:2011:i:3:p:157-158 Template-Type: ReDIF-Article 1.0 Author-Name: Rod Dacombe Author-X-Name-First: Rod Author-X-Name-Last: Dacombe Title: Can we argue against it? Performance management and state funding of voluntary organizations in the UK Abstract: This article examines the implications of recent changes in public management practice for the ways in which voluntary sector performance is understood and measured, focusing in particular on voluntary organizations which are funded by the public sector to provide services. Drawing on a review of existing literature and empirical work, and an analysis of government policy, the article raises a number of problems resulting from the changing policy environment for voluntary organizations working in partnership with the state. Journal: Public Money & Management Pages: 159-166 Issue: 3 Volume: 31 Year: 2011 Month: 5 X-DOI: 10.1080/09540962.2011.573224 File-URL: http://hdl.handle.net/10.1080/09540962.2011.573224 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:31:y:2011:i:3:p:159-166 Template-Type: ReDIF-Article 1.0 Author-Name: Noel Hyndman Author-X-Name-First: Noel Author-X-Name-Last: Hyndman Author-Name: Danielle McMahon Author-X-Name-First: Danielle Author-X-Name-Last: McMahon Title: The hand of government in shaping accounting and reporting in the UK charity sector Abstract: Accounting in the UK charity sector has changed massively over the past 25 years, with various stakeholders influencing what has occurred. Using insights from stakeholder theory, and interviews with a number of key actors, this article focuses on the influence of one definitive stakeholder—government—in developing a regime of quality accounting and reporting in the sector. In particular, the evolution of the Statement of Recommended Practice (SORP) for charities is explored. It is argued that a much tighter and more meaningful regime of accounting and reporting has been encouraged by government, among other stakeholders, and this has led to a more accountable and healthier charitable sector. Journal: Public Money & Management Pages: 167-174 Issue: 3 Volume: 31 Year: 2011 Month: 5 X-DOI: 10.1080/09540962.2011.573226 File-URL: http://hdl.handle.net/10.1080/09540962.2011.573226 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:31:y:2011:i:3:p:167-174 Template-Type: ReDIF-Article 1.0 Author-Name: Lore Wellens Author-X-Name-First: Lore Author-X-Name-Last: Wellens Author-Name: Marc Jegers Author-X-Name-First: Marc Author-X-Name-Last: Jegers Title: Beneficiaries' participation in nonprofit organizations: a theory-based approach Abstract: Should the beneficiaries of nonprofit organizations (NPOs) be involved in governance and policy-making and, if so, how? The authors review existing knowledge on the role of beneficiaries in organizational governance and describe an integrative framework based on institutional theory, resource dependence theory, and the academic literature on participatory governance mechanisms in NPOs. They present several hypotheses which can be used as the basis for further research. Journal: Public Money & Management Pages: 175-182 Issue: 3 Volume: 31 Year: 2011 Month: 5 X-DOI: 10.1080/09540962.2011.573227 File-URL: http://hdl.handle.net/10.1080/09540962.2011.573227 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:31:y:2011:i:3:p:175-182 Template-Type: ReDIF-Article 1.0 Author-Name: Gareth G. Morgan Author-X-Name-First: Gareth G. Author-X-Name-Last: Morgan Title: The role of independent examiners in the accountability of UK charities Abstract: External assurances on published accounts are central to the accountability of charities in the UK. Larger charities (generally those with over £500,000 income) are required to have a professional audit, while smaller charities are allowed an independent examination. An assessment of this regime is offered, drawing on direct analysis of the regulatory framework and investigating the independent examiner as a new form of professional practitioner. Journal: Public Money & Management Pages: 183-192 Issue: 3 Volume: 31 Year: 2011 Month: 5 X-DOI: 10.1080/09540962.2011.573229 File-URL: http://hdl.handle.net/10.1080/09540962.2011.573229 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:31:y:2011:i:3:p:183-192 Template-Type: ReDIF-Article 1.0 Author-Name: Carolyn J. Cordery Author-X-Name-First: Carolyn J. Author-X-Name-Last: Cordery Author-Name: Sarah Proctor-Thomson Author-X-Name-First: Sarah Author-X-Name-Last: Proctor-Thomson Author-Name: Karen A Smith Author-X-Name-First: Karen A Author-X-Name-Last: Smith Title: Valuing volunteer contributions to charities Abstract: Few charities communicate quantitative assessments of their volunteers' contributions, leading to an under-valuation of this key resource. An incomplete understanding of the volunteers' roles vis-à-vis paid staff, leads to inappropriate measurement methods being used internationally. New, more informed methods help charities provide more than a thank you to volunteers in their annual reports, however they require charities to commit to valuing the impact of their essential volunteers. Journal: Public Money & Management Pages: 193-200 Issue: 3 Volume: 31 Year: 2011 Month: 5 X-DOI: 10.1080/09540962.2011.573230 File-URL: http://hdl.handle.net/10.1080/09540962.2011.573230 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:31:y:2011:i:3:p:193-200 Template-Type: ReDIF-Article 1.0 Author-Name: Andrew Hind Author-X-Name-First: Andrew Author-X-Name-Last: Hind Title: New development: Increasing public trust and confidence in charities: on the side of the angels Abstract: Public trust and confidence in charities is an essential ingredient to protect the health of the sector. An aspect of this relates to the role of regulation and of the regulator. In this article the reflections of a key insider—a former chief executive of the Charity Commission—are presented. It is suggested that while regulation is a necessary condition for a vibrant and growing charity sector, appropriate regulation requires a desire to be on the side of the angels. Journal: Public Money & Management Pages: 201-205 Issue: 3 Volume: 31 Year: 2011 Month: 5 X-DOI: 10.1080/09540962.2011.573232 File-URL: http://hdl.handle.net/10.1080/09540962.2011.573232 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:31:y:2011:i:3:p:201-205 Template-Type: ReDIF-Article 1.0 Author-Name: James Brooke Turner Author-X-Name-First: James Author-X-Name-Last: Brooke Turner Title: New development: The real value of permanent endowments Abstract: Trustees of endowed foundations commonly describe one of their key financial objectives as the preservation of the real (i.e. inflation-protected) value of their endowment. This aim is intuitively clear, but in practice it is harder to define. Without definition of this target, trustees cannot know if they have achieved this key financial objective. The absence of an appropriate metric leads to uncertainty and confusion, and undermines the ability of long-term investors to maximize their earning potential or to distribute as much as they might. The format of reporting and accounting for charities (the charity SORP) exacerbates these problems for trustees and other users of the accounts. Journal: Public Money & Management Pages: 207-210 Issue: 3 Volume: 31 Year: 2011 Month: 5 X-DOI: 10.1080/09540962.2011.573236 File-URL: http://hdl.handle.net/10.1080/09540962.2011.573236 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:31:y:2011:i:3:p:207-210 Template-Type: ReDIF-Article 1.0 Author-Name: Erica Wimbush Author-X-Name-First: Erica Author-X-Name-Last: Wimbush Title: Implementing an outcomes approach to public management and accountability in the UK—are we learning the lessons? Abstract: This article examines the implementation of an outcomes approach to public management and accountability within the UK in the local partnership context of single outcome agreements (SOAs) in Scotland and local area agreements (LAAs) in England. Progress with implementation is assessed against the principles of best practice that have been established on the basis of international experience with results based management (RBM). The transferability of international lessons to the UK partnership context is discussed. Journal: Public Money & Management Pages: 211-218 Issue: 3 Volume: 31 Year: 2011 Month: 5 X-DOI: 10.1080/09540962.2011.573237 File-URL: http://hdl.handle.net/10.1080/09540962.2011.573237 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:31:y:2011:i:3:p:211-218 Template-Type: ReDIF-Article 1.0 Author-Name: Evelyne Lande Author-X-Name-First: Evelyne Author-X-Name-Last: Lande Author-Name: Sébastien Rocher Author-X-Name-First: Sébastien Author-X-Name-Last: Rocher Title: Prerequisites for applying accrual accounting in the public sector Abstract: Many countries are reforming their accounting systems and are using, or are planning to use, accrual based accounting. This article explains what needs to be considered to apply accrual accounting successfully in the public sector. The authors highlight the issues (for example taxation and intangible assets) that international accounting bodies need to address. Journal: Public Money & Management Pages: 219-222 Issue: 3 Volume: 31 Year: 2011 Month: 5 X-DOI: 10.1080/09540962.2011.573241 File-URL: http://hdl.handle.net/10.1080/09540962.2011.573241 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:31:y:2011:i:3:p:219-222 Template-Type: ReDIF-Article 1.0 Author-Name: Jim Stewart Author-X-Name-First: Jim Author-X-Name-Last: Stewart Title: New development: Public sector pay and pensions in Ireland and the financial crisis Abstract: Public sector pay and pensions have been subject to large cuts in Ireland, and at the same time net pay has been reduced by increased tax and other charges. The main reason is the economic and fiscal crisis, and an agreed EU/IMF programme of expenditure cuts, tax rises, and loans. In addition, there has been widespread media criticism of excess public sector pay and pensions. This article examines the evidence, and describes the main cuts and their rationale. Journal: Public Money & Management Pages: 223-228 Issue: 3 Volume: 31 Year: 2011 Month: 5 X-DOI: 10.1080/09540962.2011.573242 File-URL: http://hdl.handle.net/10.1080/09540962.2011.573242 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:31:y:2011:i:3:p:223-228 Template-Type: ReDIF-Article 1.0 Author-Name: Jane Broadbent Author-X-Name-First: Jane Author-X-Name-Last: Broadbent Author-Name: Andrew Massey Author-X-Name-First: Andrew Author-X-Name-Last: Massey Author-Name: Michaela Lavender Author-X-Name-First: Michaela Author-X-Name-Last: Lavender Title: Editorial: Our podcast; this issue; and the internationalization and privatization of higher education Journal: Public Money & Management Pages: 231-231 Issue: 4 Volume: 31 Year: 2011 Month: 7 X-DOI: 10.1080/09540962.2011.586251 File-URL: http://hdl.handle.net/10.1080/09540962.2011.586251 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:31:y:2011:i:4:p:231-231 Template-Type: ReDIF-Article 1.0 Author-Name: Alasdair Roberts Author-X-Name-First: Alasdair Author-X-Name-Last: Roberts Title: Debate: The end of the guardians? Journal: Public Money & Management Pages: 232-233 Issue: 4 Volume: 31 Year: 2011 Month: 7 X-DOI: 10.1080/09540962.2011.586245 File-URL: http://hdl.handle.net/10.1080/09540962.2011.586245 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:31:y:2011:i:4:p:232-233 Template-Type: ReDIF-Article 1.0 Author-Name: Jeffrey Unerman Author-X-Name-First: Jeffrey Author-X-Name-Last: Unerman Title: Debate: The importance of an integrated understanding of sustainability in guiding accounting practices Journal: Public Money & Management Pages: 233-235 Issue: 4 Volume: 31 Year: 2011 Month: 7 X-DOI: 10.1080/09540962.2011.586222 File-URL: http://hdl.handle.net/10.1080/09540962.2011.586222 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:31:y:2011:i:4:p:233-235 Template-Type: ReDIF-Article 1.0 Author-Name: Peter Kopelman Author-X-Name-First: Peter Author-X-Name-Last: Kopelman Title: Debate: Tackling obesity—to ‘nudge’ or to ‘shove’? Journal: Public Money & Management Pages: 236-238 Issue: 4 Volume: 31 Year: 2011 Month: 7 X-DOI: 10.1080/09540962.2011.586224 File-URL: http://hdl.handle.net/10.1080/09540962.2011.586224 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:31:y:2011:i:4:p:236-238 Template-Type: ReDIF-Article 1.0 Author-Name: David Walker Author-X-Name-First: David Author-X-Name-Last: Walker Title: Debate: Society, socialism, sociology Journal: Public Money & Management Pages: 239-240 Issue: 4 Volume: 31 Year: 2011 Month: 7 X-DOI: 10.1080/09540962.2011.586226 File-URL: http://hdl.handle.net/10.1080/09540962.2011.586226 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:31:y:2011:i:4:p:239-240 Template-Type: ReDIF-Article 1.0 Author-Name: Kath Checkland Author-X-Name-First: Kath Author-X-Name-Last: Checkland Author-Name: Anna Coleman Author-X-Name-First: Anna Author-X-Name-Last: Coleman Author-Name: Stephen Harrison Author-X-Name-First: Stephen Author-X-Name-Last: Harrison Title: When is a saving not a saving? The micro-politics of budgets and savings under practice-based commissioning Abstract: This article reports findings from a qualitative study of the implementation and outcomes of Practice-Based Commissioning (PBC) in the English National Health Service. Focusing on the local construction of ‘budgets’ and ‘savings’, it reports in detail the issues that arose in the study sites, and discusses the implications for the future development of PBC. Journal: Public Money & Management Pages: 241-248 Issue: 4 Volume: 31 Year: 2011 Month: 7 X-DOI: 10.1080/09540962.2011.586229 File-URL: http://hdl.handle.net/10.1080/09540962.2011.586229 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:31:y:2011:i:4:p:241-248 Template-Type: ReDIF-Article 1.0 Author-Name: Alan Boyd Author-X-Name-First: Alan Author-X-Name-Last: Boyd Author-Name: Adrian Nelson Author-X-Name-First: Adrian Author-X-Name-Last: Nelson Title: Knowing and doing: the value of intelligent application in local government improvement Abstract: Little is known about what distinguishes managerial thought and practice in successful councils, as opposed to poorly-performing or failing organizations. Managers in high-performing councils in England were interviewed about their improvement practices. Their responses highlighted the importance of an in-depth understanding of customers, staff and the organizational environment; coupled with an inspiring vision of a better future. A commitment to learning was fundamental, forming the basis for an ‘intelligent application’ model of the improvement process. Journal: Public Money & Management Pages: 249-256 Issue: 4 Volume: 31 Year: 2011 Month: 7 X-DOI: 10.1080/09540962.2011.586230 File-URL: http://hdl.handle.net/10.1080/09540962.2011.586230 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:31:y:2011:i:4:p:249-256 Template-Type: ReDIF-Article 1.0 Author-Name: Michelle Norris Author-X-Name-First: Michelle Author-X-Name-Last: Norris Author-Name: Menelaos Gkartzios Author-X-Name-First: Menelaos Author-X-Name-Last: Gkartzios Title: Twenty years of property-led urban regeneration in Ireland: outputs, impacts, implications Abstract: Fiscal incentives were introduced in the mid 1980s to encourage new private residential construction and refurbishment in the inner areas of Ireland's main cities. These were subsequently extended to include the city suburbs and large towns. At the same time, the economic context for their implementation changed radically as an economic and population boom replaced prolonged recession and population decline. In their early years, the incentives were successful. However, the decision to extend their lifespan and geographical focus was problematic because, during Ireland's economic boom, they had less success in achieving their aims and were associated with deadweight, displacement and excess housing supply. Journal: Public Money & Management Pages: 257-264 Issue: 4 Volume: 31 Year: 2011 Month: 7 X-DOI: 10.1080/09540962.2011.586234 File-URL: http://hdl.handle.net/10.1080/09540962.2011.586234 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:31:y:2011:i:4:p:257-264 Template-Type: ReDIF-Article 1.0 Author-Name: Rowan Jones Author-X-Name-First: Rowan Author-X-Name-Last: Jones Author-Name: Klaus Lüder Author-X-Name-First: Klaus Author-X-Name-Last: Lüder Title: The Federal Government of Germany's circumspection concerning accrual budgeting and accounting Abstract: In 2010, the German federal government, renowned for its fiscal rectitude, abandoned its accrual-based budgeting and accounting reform, certainly the output-based budgeting component of it and possibly the rest. While the German federal ministry of finance supported the reform, parliamentarians feared that the change from an input to an output orientation to the budget, together with the reduction of the number of individual appropriations, would result in a loss of their control over the budget and the government's finances. The global banking crisis certainly increased, and may well have triggered, these fears. Journal: Public Money & Management Pages: 265-270 Issue: 4 Volume: 31 Year: 2011 Month: 7 X-DOI: 10.1080/09540962.2011.586237 File-URL: http://hdl.handle.net/10.1080/09540962.2011.586237 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:31:y:2011:i:4:p:265-270 Template-Type: ReDIF-Article 1.0 Author-Name: Antonella Cugini Author-X-Name-First: Antonella Author-X-Name-Last: Cugini Author-Name: Giovanna Michelon Author-X-Name-First: Giovanna Author-X-Name-Last: Michelon Author-Name: Silvia Pilonato Author-X-Name-First: Silvia Author-X-Name-Last: Pilonato Title: Performance measurement in academic departments: the strategy map approach Abstract: This article describes the implementation of the balanced scorecard (BSC) strategy map in a university department. The department is a good example of a complex public sector service organization—therefore the article has relevance beyond universities. The strategy map was found to be an extremely good way of measuring performance. In addition, the BSC/strategy map helps in monitoring and building departmental mission and goals and the authors recommend wider use. Journal: Public Money & Management Pages: 271-278 Issue: 4 Volume: 31 Year: 2011 Month: 7 X-DOI: 10.1080/09540962.2011.586240 File-URL: http://hdl.handle.net/10.1080/09540962.2011.586240 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:31:y:2011:i:4:p:271-278 Template-Type: ReDIF-Article 1.0 Author-Name: J. Gordon Murray Author-X-Name-First: J. Gordon Author-X-Name-Last: Murray Title: Third sector commissioning and English local government procurement Abstract: This article investigates third sector commissioning policy commitments and their relevance to English local government procurement. The conclusion is that there is confusion regarding the differences between commissioning and procurement. Policy commitments are not properly embedded in procurement policy, strategy, procedures and performance management. Other countries with an interest in these policy developments should take note of the issues regarding embedding in order to improve service delivery and commissioning decisions. Journal: Public Money & Management Pages: 279-286 Issue: 4 Volume: 31 Year: 2011 Month: 7 X-DOI: 10.1080/09540962.2011.586241 File-URL: http://hdl.handle.net/10.1080/09540962.2011.586241 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:31:y:2011:i:4:p:279-286 Template-Type: ReDIF-Article 1.0 Author-Name: Kim Loader Author-X-Name-First: Kim Author-X-Name-Last: Loader Title: Are public sector procurement models and practices hindering small and medium suppliers? Abstract: This article determines how local authority procurement practices affect their ability to successfully procure from small and medium enterprises (SMEs). It found that smaller suppliers are more likely to thrive where a broader-based value-for-money decision factor is required and where shorter and smaller-scale contracts are available through open competition. However, trends in local government buying appear to be towards partnership, with an increasing emphasis on cost. Public sector organizations and SMEs may need to reflect further in order to determine more realistically where the scope for SME suppliers exist. Further research is required to determine the scope of SME-friendly opportunities. Journal: Public Money & Management Pages: 287-294 Issue: 4 Volume: 31 Year: 2011 Month: 7 X-DOI: 10.1080/09540962.2011.586242 File-URL: http://hdl.handle.net/10.1080/09540962.2011.586242 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:31:y:2011:i:4:p:287-294 Template-Type: ReDIF-Article 1.0 Author-Name: Rob Wilson Author-X-Name-First: Rob Author-X-Name-Last: Wilson Author-Name: James Cornford Author-X-Name-First: James Author-X-Name-Last: Cornford Author-Name: Sue Baines Author-X-Name-First: Sue Author-X-Name-Last: Baines Author-Name: John Mawson Author-X-Name-First: John Author-X-Name-Last: Mawson Title: New development: Information for localism? Policy sense-making for local governance Abstract: Recent policy changes in the UK emphasising localism, as opposed to centrally-driven performance management, have potentially significant implications for the use of information in local policy-shaping. This article explores the challenges that this implies for framing the problem and in terms of the current and future uses of information for local governance. Journal: Public Money & Management Pages: 295-300 Issue: 4 Volume: 31 Year: 2011 Month: 7 X-DOI: 10.1080/09540962.2011.586243 File-URL: http://hdl.handle.net/10.1080/09540962.2011.586243 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:31:y:2011:i:4:p:295-300 Template-Type: ReDIF-Article 1.0 Author-Name: Jean Hartley Author-X-Name-First: Jean Author-X-Name-Last: Hartley Title: Editorial Journal: Public Money & Management Pages: 303-304 Issue: 5 Volume: 31 Year: 2011 Month: 9 X-DOI: 10.1080/09540962.2011.598298 File-URL: http://hdl.handle.net/10.1080/09540962.2011.598298 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:31:y:2011:i:5:p:303-304 Template-Type: ReDIF-Article 1.0 Author-Name: Ronald Heifetz Author-X-Name-First: Ronald Author-X-Name-Last: Heifetz Title: Debate: Leadership and authority Journal: Public Money & Management Pages: 305-308 Issue: 5 Volume: 31 Year: 2011 Month: 9 X-DOI: 10.1080/09540962.2011.598333 File-URL: http://hdl.handle.net/10.1080/09540962.2011.598333 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:31:y:2011:i:5:p:305-308 Template-Type: ReDIF-Article 1.0 Author-Name: Dame Jane Roberts Author-X-Name-First: Dame Jane Author-X-Name-Last: Roberts Title: Debate: Losing political power. What happens next? Why care? Abstract: <italic>All political lives, unless they are cut off in midstream at a happy juncture, end in failure, because that is the nature of politics and of human affairs</italic>. Journal: Public Money & Management Pages: 309-311 Issue: 5 Volume: 31 Year: 2011 Month: 9 X-DOI: 10.1080/09540962.2011.598334 File-URL: http://hdl.handle.net/10.1080/09540962.2011.598334 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:31:y:2011:i:5:p:309-311 Template-Type: ReDIF-Article 1.0 Author-Name: Barbara Allen Author-X-Name-First: Barbara Author-X-Name-Last: Allen Author-Name: Elizabeth Wade Author-X-Name-First: Elizabeth Author-X-Name-Last: Wade Title: Leadership for commissioning in an era of reform Abstract: <italic>Positive deviance—intentional behaviours that depart from the norms of a referent group in honourable ways</italic> (Spreitzer and Sonenshein, 2004). Journal: Public Money & Management Pages: 311-314 Issue: 5 Volume: 31 Year: 2011 Month: 9 X-DOI: 10.1080/09540962.2011.598335 File-URL: http://hdl.handle.net/10.1080/09540962.2011.598335 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:31:y:2011:i:5:p:311-314 Template-Type: ReDIF-Article 1.0 Author-Name: Janet Newman Author-X-Name-First: Janet Author-X-Name-Last: Newman Title: Public leadership as public-making Abstract: <italic>This article focuses on public leadership as public-making, drawing on the work of an Economic and Social Research Council (ESRC) seminar series on Emergent Publics. The article explores three sets of processes on which publicmaking depends: those of summoning, mediation and mobilization. Together, it is argued, these offer a way of promoting a politics of public action</italic>. Journal: Public Money & Management Pages: 315-322 Issue: 5 Volume: 31 Year: 2011 Month: 9 X-DOI: 10.1080/09540962.2011.598336 File-URL: http://hdl.handle.net/10.1080/09540962.2011.598336 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:31:y:2011:i:5:p:315-322 Template-Type: ReDIF-Article 1.0 Author-Name: Paul 't Hart Author-X-Name-First: Paul Author-X-Name-Last: 't Hart Title: Evaluating public leadership: towards an assessment framework Abstract: <italic>How can we tell good from bad leadership? This crucial normative question is too often overlooked in public sector leadership theory and practice. This article develops a general evaluation framework which suggests that effective public leaders are those who are able to continuously strike a viable balance between the requirements of prudence, support and trustworthiness</italic>. Journal: Public Money & Management Pages: 323-330 Issue: 5 Volume: 31 Year: 2011 Month: 9 X-DOI: 10.1080/09540962.2011.598338 File-URL: http://hdl.handle.net/10.1080/09540962.2011.598338 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:31:y:2011:i:5:p:323-330 Template-Type: ReDIF-Article 1.0 Author-Name: Jean Hartley Author-X-Name-First: Jean Author-X-Name-Last: Hartley Title: Learning in the whirlwind: politicians and leadership development Abstract: <italic>This article explores the distinctive nature of leadership by politicians, compared with managers, and the implications for leadership development. A new framework is proposed to analyse some key activities of leadership development and then to explore the activities in each of four quadrants: daily political life, mulling things over, structured learning and reflection, and the deliberate practice of new skills. Examples from national and local government are used to explore the challenges and achievements of leadership development for politicians within the four quadrants. In setting out this framework about leadership development for politicians, this article breaks new ground</italic>. Journal: Public Money & Management Pages: 331-338 Issue: 5 Volume: 31 Year: 2011 Month: 9 X-DOI: 10.1080/09540962.2011.598339 File-URL: http://hdl.handle.net/10.1080/09540962.2011.598339 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:31:y:2011:i:5:p:331-338 Template-Type: ReDIF-Article 1.0 Author-Name: George A. Boyne Author-X-Name-First: George A. Author-X-Name-Last: Boyne Author-Name: Oliver James Author-X-Name-First: Oliver Author-X-Name-Last: James Author-Name: Peter John Author-X-Name-First: Peter Author-X-Name-Last: John Author-Name: Nicolai Petrovsky Author-X-Name-First: Nicolai Author-X-Name-Last: Petrovsky Title: Leadership succession and organizational success: when do new chief executives make a difference? Abstract: <italic>When do new chief executives in the public sector make a difference to organizational performance? Theory suggests that executive succession has both adaptive and disruptive effects on public organizations, and the balance between these is likely to depend on the performance of the organization in the period before a new top manager takes office. We test this proposition on several years of data on all 148 English principal local authorities. Our results suggest that chief executive succession makes a difference to performance, and that succession has a positive effect where prior performance is low, but a negative effect where it is high</italic>. Journal: Public Money & Management Pages: 339-346 Issue: 5 Volume: 31 Year: 2011 Month: 9 X-DOI: 10.1080/09540962.2011.598345 File-URL: http://hdl.handle.net/10.1080/09540962.2011.598345 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:31:y:2011:i:5:p:339-346 Template-Type: ReDIF-Article 1.0 Author-Name: Peter Neyroud QPM Author-X-Name-First: Peter Neyroud Author-X-Name-Last: QPM Title: Leading policing in the 21st century: leadership, democracy, deficits and the new professionalism Abstract: <italic>The article examines the implications of recent police reforms for leadership. Lessons drawn from the analysis are then used to examine how the police service might adapt to the radical reforms proposed. It is suggested that the earlier leadership approaches that have relied heavily on transactional and transformational theories need to take account of key elements of ‘authentic leadership’ as the context of policing changes. Although the focus is on England and Wales, the article has lessons for the other Anglo-Saxon countries (UK, USA, Canada, Australia and New Zealand) and Europe</italic>. Journal: Public Money & Management Pages: 347-354 Issue: 5 Volume: 31 Year: 2011 Month: 9 X-DOI: 10.1080/09540962.2011.598346 File-URL: http://hdl.handle.net/10.1080/09540962.2011.598346 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:31:y:2011:i:5:p:347-354 Template-Type: ReDIF-Article 1.0 Author-Name: G. Ross Baker Author-X-Name-First: G. Ross Author-X-Name-Last: Baker Author-Name: Jean-Louis Denis Author-X-Name-First: Jean-Louis Author-X-Name-Last: Denis Title: Medical leadership in health care systems: from professional authority to organizational leadership Abstract: Transforming health care organizations to improve performance requires effective strategies for engaging doctors and developing medical leadership. Most efforts in the US and UK to develop medical leadership have focused on structural changes that integrate doctors into administrative structures, but these have had limited impact. Recognizing the distributed and collective character of effective leadership, some health care organizations are now attempting to create greater alignment between clinical and managerial goals, focusing on improving quality of care. These initiatives aim to create effective systems at a team and organizational level, not just the development of medical leadership competencies. Journal: Public Money & Management Pages: 355-362 Issue: 5 Volume: 31 Year: 2011 Month: 9 X-DOI: 10.1080/09540962.2011.598349 File-URL: http://hdl.handle.net/10.1080/09540962.2011.598349 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:31:y:2011:i:5:p:355-362 Template-Type: ReDIF-Article 1.0 Author-Name: Helen Dickinson Author-X-Name-First: Helen Author-X-Name-Last: Dickinson Author-Name: Tim Freeman Author-X-Name-First: Tim Author-X-Name-Last: Freeman Author-Name: Suzanne Robinson Author-X-Name-First: Suzanne Author-X-Name-Last: Robinson Author-Name: Iestyn Williams Author-X-Name-First: Iestyn Author-X-Name-Last: Williams Title: Resource scarcity and priority-setting: from management to leadership in the rationing of health care? Abstract: While continued interest in the application of priority-setting technologies is perhaps unsurprising in a time of austerity, they require sensitive implementation for their full potential benefits to be realized. This article looks at the role and value of leadership in addressing problems of a lack of perceived legitimacy and governance that have been raised in connection with the rationing enterprise. The potential and limitations of key leadership concepts such as ‘sense-making’ and ‘framing’ are explored, and notions of relational leadership and the importance of leading with political astuteness are discussed. Journal: Public Money & Management Pages: 363-370 Issue: 5 Volume: 31 Year: 2011 Month: 9 X-DOI: 10.1080/09540962.2011.598352 File-URL: http://hdl.handle.net/10.1080/09540962.2011.598352 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:31:y:2011:i:5:p:363-370 Template-Type: ReDIF-Article 1.0 Author-Name: Geoff Gallop Author-X-Name-First: Geoff Author-X-Name-Last: Gallop Title: New development: Public leadership, public value and the public interest Abstract: Good public sector leaders understand the limits and opportunities of their role. The governments they serve configure their authorizing environment and the agencies they manage will differ in purpose and function. Within this context, they can add value to government by the quality of the advice they give and the innovation they encourage. Above all else, they need the public interest as their guide and inspiration. It reminds them of their broader accountabilities to the public and their obligation to ensure that proper process and procedures are carried out within government. Journal: Public Money & Management Pages: 371-376 Issue: 5 Volume: 31 Year: 2011 Month: 9 X-DOI: 10.1080/09540962.2011.598354 File-URL: http://hdl.handle.net/10.1080/09540962.2011.598354 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:31:y:2011:i:5:p:371-376 Template-Type: ReDIF-Article 1.0 Author-Name: Jane Broadbent Author-X-Name-First: Jane Author-X-Name-Last: Broadbent Author-Name: Andrew Massey Author-X-Name-First: Andrew Author-X-Name-Last: Massey Author-Name: Michaela Lavender Author-X-Name-First: Michaela Author-X-Name-Last: Lavender Title: Editorial: Provision of public services in troubled times Journal: Public Money & Management Pages: 379-379 Issue: 6 Volume: 31 Year: 2011 Month: 11 X-DOI: 10.1080/09540962.2011.618754 File-URL: http://hdl.handle.net/10.1080/09540962.2011.618754 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:31:y:2011:i:6:p:379-379 Template-Type: ReDIF-Article 1.0 Author-Name: Nigel Keogh Author-X-Name-First: Nigel Author-X-Name-Last: Keogh Title: Debate: Hutton, pensions boards and the accounting officer—a new governance framework for UK public sector pensions? Journal: Public Money & Management Pages: 380-382 Issue: 6 Volume: 31 Year: 2011 Month: 11 X-DOI: 10.1080/09540962.2011.618757 File-URL: http://hdl.handle.net/10.1080/09540962.2011.618757 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:31:y:2011:i:6:p:380-382 Template-Type: ReDIF-Article 1.0 Author-Name: Tommaso Agasisti Author-X-Name-First: Tommaso Author-X-Name-Last: Agasisti Author-Name: Michela Arnaboldi Author-X-Name-First: Michela Author-X-Name-Last: Arnaboldi Title: Debate: Public sector productivity: lessons from the Italian financial crisis Journal: Public Money & Management Pages: 383-384 Issue: 6 Volume: 31 Year: 2011 Month: 11 X-DOI: 10.1080/09540962.2011.618758 File-URL: http://hdl.handle.net/10.1080/09540962.2011.618758 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:31:y:2011:i:6:p:383-384 Template-Type: ReDIF-Article 1.0 Author-Name: Jane Broadbent Author-X-Name-First: Jane Author-X-Name-Last: Broadbent Author-Name: Andrew Massey Author-X-Name-First: Andrew Author-X-Name-Last: Massey Author-Name: Michaela Lavender Author-X-Name-First: Michaela Author-X-Name-Last: Lavender Title: Editorial Journal: Public Money & Management Pages: 3-4 Issue: 1 Volume: 32 Year: 2012 Month: 1 X-DOI: 10.1080/09540962.2012.643033 File-URL: http://hdl.handle.net/10.1080/09540962.2012.643033 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:32:y:2012:i:1:p:3-4 Template-Type: ReDIF-Article 1.0 Author-Name: Drew Cullen Author-X-Name-First: Drew Author-X-Name-Last: Cullen Title: Introduction Journal: Public Money & Management Pages: 5-5 Issue: 1 Volume: 32 Year: 2012 Month: 1 X-DOI: 10.1080/09540962.2012.643036 File-URL: http://hdl.handle.net/10.1080/09540962.2012.643036 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:32:y:2012:i:1:p:5-5 Template-Type: ReDIF-Article 1.0 Author-Name: David M. Walker Author-X-Name-First: David M. Author-X-Name-Last: Walker Title: Debate: Restoring fiscal sanity—a US case study Journal: Public Money & Management Pages: 6-8 Issue: 1 Volume: 32 Year: 2012 Month: 1 X-DOI: 10.1080/09540962.2012.643037 File-URL: http://hdl.handle.net/10.1080/09540962.2012.643037 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:32:y:2012:i:1:p:6-8 Template-Type: ReDIF-Article 1.0 Author-Name: Ken Warren Author-X-Name-First: Ken Author-X-Name-Last: Warren Title: Developing a government's balance sheet—does it improve performance? Abstract: The increasing use of accrual accounting by governments around the world has led to the appearance of public sector balance sheet information both at a wholeof-government level and at the level of an individual public sector entity. However , this new information can only be useful if it actually gets used. This article explores some of the barriers that have become evident in attempting to use balance sheet information for decision-making and accountability purposes. These barriers are not insubstantial and require acknowledgement and a reformulation of the value of balance sheet information by those promoting its benefits. Such a reformulation is suggested. Journal: Public Money & Management Pages: 9-14 Issue: 1 Volume: 32 Year: 2012 Month: 1 X-DOI: 10.1080/09540962.2012.643049 File-URL: http://hdl.handle.net/10.1080/09540962.2012.643049 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:32:y:2012:i:1:p:9-14 Template-Type: ReDIF-Article 1.0 Author-Name: Andreas Bergmann Author-X-Name-First: Andreas Author-X-Name-Last: Bergmann Title: The influence of the nature of government accounting and reporting in decision-making: evidence from Switzerland Abstract: A key objective of government accounting and reporting has been to achieve accountability and its use in that respect has been well documented, however its use for decision-making has had less coverage. This article addresses the latter issue, providing evidence from Switzerland that the accounting basis used (accrual versus cash) influences decision-making. This is the result of the effect that the different approaches have on the nature of the information used for decision-making. Switzerland was among the first western democracies to adopt accrual accounting at both state (canton) and local levels of government in the 1980s. The Swiss federal government followed in 2007. The main examples of the use of accrual information in decision-making are: the focus on self-financing of investments in order to control borrowing, as well as the fiscal policy targets of debt reduction and maintenance of capital. All three require accrual basis information. Therefore accrual basis information is key in fiscal decision-making in Switzerland. Journal: Public Money & Management Pages: 15-20 Issue: 1 Volume: 32 Year: 2012 Month: 1 X-DOI: 10.1080/09540962.2012.643050 File-URL: http://hdl.handle.net/10.1080/09540962.2012.643050 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:32:y:2012:i:1:p:15-20 Template-Type: ReDIF-Article 1.0 Author-Name: Eugenio Caperchione Author-X-Name-First: Eugenio Author-X-Name-Last: Caperchione Author-Name: Federica Salvatori Author-X-Name-First: Federica Author-X-Name-Last: Salvatori Title: Rethinking the relationship between local government and financial markets Abstract: In the past 20 years local governments have increasingly looked to financial markets for capital financing. The markets want local governments to change their accounting systems and become more transparent, in order to offer information that is more appropriate to private sector investors. The authors argue that this approach is only a partial solution, and that local government and financial institutions would both benefit from changes in their relationships. The article identifies a double knowledge gap that needs to be filled if the public and private sectors want to work together as long-term financial partners. Journal: Public Money & Management Pages: 21-25 Issue: 1 Volume: 32 Year: 2012 Month: 1 X-DOI: 10.1080/09540962.2012.643051 File-URL: http://hdl.handle.net/10.1080/09540962.2012.643051 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:32:y:2012:i:1:p:21-25 Template-Type: ReDIF-Article 1.0 Author-Name: John FitzGerald Author-X-Name-First: John Author-X-Name-Last: FitzGerald Title: Restoring credibility in policy-making in Ireland Abstract: This article first considers the origins of the Irish economic crisis. It discusses where the policy failures occurred, to what extent they were foreseeable, and how certain key financial institutions performed in the run up to the crisis. In the light of this analysis the article then considers what institutional changes could feasibly be implemented which would strengthen policy-making for the future. Journal: Public Money & Management Pages: 27-34 Issue: 1 Volume: 32 Year: 2012 Month: 1 X-DOI: 10.1080/09540962.2012.643053 File-URL: http://hdl.handle.net/10.1080/09540962.2012.643053 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:32:y:2012:i:1:p:27-34 Template-Type: ReDIF-Article 1.0 Author-Name: Ian Ball Author-X-Name-First: Ian Author-X-Name-Last: Ball Title: New development: Transparency in the public sector Abstract: The sovereign debt crisis has emphasized the seriousness of the results of poor financial management and financial reporting. Financial reporting failure in the private sector earlier this century led to dramatic action. Although there have been widespread reporting failures in the public sector , there have been very few strong calls for action. This article looks at what is being done internationally to ensure high-quality accounting by governments, particularly solutions from the accounting profession. Journal: Public Money & Management Pages: 35-40 Issue: 1 Volume: 32 Year: 2012 Month: 1 X-DOI: 10.1080/09540962.2012.643054 File-URL: http://hdl.handle.net/10.1080/09540962.2012.643054 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:32:y:2012:i:1:p:35-40 Template-Type: ReDIF-Article 1.0 Author-Name: Peter Boulding Author-X-Name-First: Peter Author-X-Name-Last: Boulding Author-Name: Andrew Mackie Author-X-Name-First: Andrew Author-X-Name-Last: Mackie Author-Name: Frans Ronsholt Author-X-Name-First: Frans Author-X-Name-Last: Ronsholt Author-Name: Stephen Sharples Author-X-Name-First: Stephen Author-X-Name-Last: Sharples Title: New development: PEFA—what difference has it made? Abstract: The PEFA (public expenditure and financial accountability) framework is an instrument that enables broad assessments of a country's public expenditure, procurement and financial accountability systems. This article provides three views of the framework: from the PEFA secretariat, a practitioner and a donor. Journal: Public Money & Management Pages: 41-44 Issue: 1 Volume: 32 Year: 2012 Month: 1 X-DOI: 10.1080/09540962.2012.643055 File-URL: http://hdl.handle.net/10.1080/09540962.2012.643055 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:32:y:2012:i:1:p:41-44 Template-Type: ReDIF-Article 1.0 Author-Name: Richard Laughlin Author-X-Name-First: Richard Author-X-Name-Last: Laughlin Title: Debate: Accrual accounting: information for accountability or decision usefulness? Journal: Public Money & Management Pages: 45-46 Issue: 1 Volume: 32 Year: 2012 Month: 1 X-DOI: 10.1080/09540962.2012.643056 File-URL: http://hdl.handle.net/10.1080/09540962.2012.643056 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:32:y:2012:i:1:p:45-46 Template-Type: ReDIF-Article 1.0 Author-Name: Ruth Levitt Author-X-Name-First: Ruth Author-X-Name-Last: Levitt Author-Name: William Solesbury Author-X-Name-First: William Author-X-Name-Last: Solesbury Title: Debate: Tsars—are they the ‘experts’ now? Abstract: As well as ministers, prominent people in particular fields have been employed as government ‘tsars’ or ‘champions’, to lead on or promote particular government policies. There needs to be greater transparency around these posts, so that their effectiveness can be effectively scrutinized. Journal: Public Money & Management Pages: 47-48 Issue: 1 Volume: 32 Year: 2012 Month: 1 X-DOI: 10.1080/09540962.2012.643057 File-URL: http://hdl.handle.net/10.1080/09540962.2012.643057 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:32:y:2012:i:1:p:47-48 Template-Type: ReDIF-Article 1.0 Author-Name: Arthur Midwinter Author-X-Name-First: Arthur Author-X-Name-Last: Midwinter Title: Fiscal autonomy in Scotland: an assessment and critique Abstract: The Scotland Bill's proposals to increase the tax powers of the Scottish Parliament are currently under scrutiny. Although the Calman Commission rejected full fiscal autonomy within the UK as a viable option under devolution, the Scottish Government is considering its inclusion in the independence referendum, as a fallback position should independence fail to attract majority support. The real choice for Scotland is between devolution and independence: there is no middle way. Journal: Public Money & Management Pages: 49-52 Issue: 1 Volume: 32 Year: 2012 Month: 1 X-DOI: 10.1080/09540962.2012.643058 File-URL: http://hdl.handle.net/10.1080/09540962.2012.643058 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:32:y:2012:i:1:p:49-52 Template-Type: ReDIF-Article 1.0 Author-Name: Ciaran Connolly Author-X-Name-First: Ciaran Author-X-Name-Last: Connolly Author-Name: Anthony Wall Author-X-Name-First: Anthony Author-X-Name-Last: Wall Title: Implementing IFRSs in the public sector: caveats from a case in the UK Abstract: This article assesses the implementation of International Financial Reporting Standards (IFRSs) in the United Kingdom public sector. Possible motivations for the move are suggested before presenting the findings of interviews with, and a survey of, key personnel. The primary issues discussed are the rationale, challenges and costs associated with implementing IFRSs. The article concludes that the policy appears to have been implemented against a backdrop of indeterminate benefits and to be a continuation of New Public Management-style reforms with their emphasis on public sector professionalization and the language of accountancy. Journal: Public Money & Management Pages: 53-60 Issue: 1 Volume: 32 Year: 2012 Month: 1 X-DOI: 10.1080/09540962.2012.643064 File-URL: http://hdl.handle.net/10.1080/09540962.2012.643064 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:32:y:2012:i:1:p:53-60 Template-Type: ReDIF-Article 1.0 Author-Name: Jeanette Van Akkeren Author-X-Name-First: Jeanette Author-X-Name-Last: Van Akkeren Title: United we stand, divided we fall: the failure of an accounting information system in a major radiology provider Abstract: This article explores the way in which a major Australian radiology organization implemented a complex accounting information system and how workers in the 72 radiology practices that had to use it resisted the change. The study reports on the issues that led to the circumvention of the system by individuals and, after only three years, complete withdrawal of the accounting information system by the parent organization. This article has implications for firms in the health care and other sectors considering implementing new accounting information systems. Organizations need to incorporate change management techniques and provide open communication to all stakeholders to minimize disruption and potential problems. Journal: Public Money & Management Pages: 61-68 Issue: 1 Volume: 32 Year: 2012 Month: 1 X-DOI: 10.1080/09540962.2012.643065 File-URL: http://hdl.handle.net/10.1080/09540962.2012.643065 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:32:y:2012:i:1:p:61-68 Template-Type: ReDIF-Article 1.0 Author-Name: Patricia Bachiller Author-X-Name-First: Patricia Author-X-Name-Last: Bachiller Author-Name: Giuseppe Grossi Author-X-Name-First: Giuseppe Author-X-Name-Last: Grossi Title: Great expectations but poor results: financial and social performance of the T oscana Energia merger Abstract: This article investigates the importance of mergers in the public sector , analysing the case of T oscana Energia—a gas supplier in Italy. T oscana Energia was formed by merging three entities. There was no improvement in financial performance after the merger. Realistic merger benefits include competitive gains and, in this case, a better deal for consumers. P oliticians under pressure to merge should insist on the public sector being the majority owner in utilities. The best merger outcomes are of smaller municipal enterprises. Journal: Public Money & Management Pages: 69-74 Issue: 1 Volume: 32 Year: 2012 Month: 1 X-DOI: 10.1080/09540962.2012.643067 File-URL: http://hdl.handle.net/10.1080/09540962.2012.643067 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:32:y:2012:i:1:p:69-74 Template-Type: ReDIF-Article 1.0 Author-Name: Paul Hunton Author-X-Name-First: Paul Author-X-Name-Last: Hunton Author-Name: Alan Jones Author-X-Name-First: Alan Author-X-Name-Last: Jones Author-Name: Richard Short Author-X-Name-First: Richard Author-X-Name-Last: Short Title: New development: Implementing SOA to deliver police performance management and intelligence reporting Abstract: Improved access to intelligence data is a major initiative within UK police forces. This article describes new developments that deliver the data integration and new analytical needs of police performance and intelligence reporting. An initial solution has successfully been developed and implemented, which can extend the life of legacy systems and uses commercial subscription services to abstract data into a new analytical processor. The solution provides a blueprint for a common technical architecture that is capable of tackling data integration on a global scale. This approach not only provides policing with improved information and knowledge sharing, but also offers an opportunity for efficiency gains across the entire criminal justice system Journal: Public Money & Management Pages: 75-80 Issue: 1 Volume: 32 Year: 2012 Month: 1 X-DOI: 10.1080/09540962.2010.528210 File-URL: http://hdl.handle.net/10.1080/09540962.2010.528210 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:32:y:2012:i:1:p:75-80 Template-Type: ReDIF-Article 1.0 Author-Name: Joyce Liddle Author-X-Name-First: Joyce Author-X-Name-Last: Liddle Author-Name: Pete Murphy Author-X-Name-First: Pete Author-X-Name-Last: Murphy Title: Editorial Journal: Public Money & Management Pages: 83-86 Issue: 2 Volume: 32 Year: 2012 Month: 3 X-DOI: 10.1080/09540962.2012.655999 File-URL: http://hdl.handle.net/10.1080/09540962.2012.655999 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:32:y:2012:i:2:p:83-86 Template-Type: ReDIF-Article 1.0 Author-Name: Howard Elcock Author-X-Name-First: Howard Author-X-Name-Last: Elcock Author-Name: John Fenwick Author-X-Name-First: John Author-X-Name-Last: Fenwick Title: The political leadership matrix: a tool for analysis Abstract: The nature and the practice of local political leadership are undergoing rapid change. In the UK, policy initiatives have included the adoption of executive leadership systems in the form of the directly elected mayor or the increasing selection of council leaders for four-year terms rather than through annual nomination. The drive toward elected mayors and other reforms of local management continues under the current coalition government. This article draws from extensive research in the UK, other European countries and the USA, in order to propose and develop a matrix for the analysis of both local and national political leadership. Illustrations are offered of how the matrix might be used in such analysis, alongside a consideration of prospects for further research in this area. Journal: Public Money & Management Pages: 87-94 Issue: 2 Volume: 32 Year: 2012 Month: 3 X-DOI: 10.1080/09540962.2012.656000 File-URL: http://hdl.handle.net/10.1080/09540962.2012.656000 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:32:y:2012:i:2:p:87-94 Template-Type: ReDIF-Article 1.0 Author-Name: James Hunter Author-X-Name-First: James Author-X-Name-Last: Hunter Title: Place matters: but does local leadership? Abstract: ‘Place’ became significant on the UK's policy agenda when the Labour government came to power in 1997. A range of area-based initiatives were introduced to tackle neighbourhood forms of deprivation and to re-establish a sense of identity and connection between individuals and their local community. In terms of place-making, effective and inclusive participation, representation and leadership were all identified as prerequisites for the creation of sustainable communities. This article examines the extent to which local leadership and strategic vision are important in promoting higher levels of satisfaction, belonging, cohesion and participation across single tier councils in England. Questions are raised not only about the importance of local leadership in place-making, but also the environmental and organizational factors that shape local places. Journal: Public Money & Management Pages: 95-102 Issue: 2 Volume: 32 Year: 2012 Month: 3 X-DOI: 10.1080/09540962.2012.656001 File-URL: http://hdl.handle.net/10.1080/09540962.2012.656001 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:32:y:2012:i:2:p:95-102 Template-Type: ReDIF-Article 1.0 Author-Name: Dave Mckenna Author-X-Name-First: Dave Author-X-Name-Last: Mckenna Title: Local politicians' attitudes towards participatory initiatives: a Bulpittian perspective Abstract: The mixed attitudes that councillors have towards participatory initiatives present a challenge for policy-makers and for the designers of these initiatives. Using a framework adapted from the ideas of Jim Bulpitt, this article provides an original analysis of existing research and concludes that only consultation and cogovernance initiatives are likely to find favour with local politicians. While concerned primarily with the UK, the analysis may be applicable to representative local governments in other countries. Journal: Public Money & Management Pages: 103-110 Issue: 2 Volume: 32 Year: 2012 Month: 3 X-DOI: 10.1080/09540962.2012.656012 File-URL: http://hdl.handle.net/10.1080/09540962.2012.656012 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:32:y:2012:i:2:p:103-110 Template-Type: ReDIF-Article 1.0 Author-Name: Don Harradine Author-X-Name-First: Don Author-X-Name-Last: Harradine Title: An examination, through roles of accounting, of the commissioning of public services from the third sector: the case of a DWP funded initiative Abstract: The commissioning of public services from the third sector is explored. The article is based on a qualitative review of pilots for a Department for Work and Pensions (DWP) project— ‘LinkAge Plus’—for people aged over 50. The article offers organizations and policy-makers new insights into the issues faced by the third sector and commissioners of services. The main issue identified is the fragility of the accounting information used to make decisions and monitor progress. Journal: Public Money & Management Pages: 111-117 Issue: 2 Volume: 32 Year: 2012 Month: 3 X-DOI: 10.1080/09540962.2012.656015 File-URL: http://hdl.handle.net/10.1080/09540962.2012.656015 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:32:y:2012:i:2:p:111-117 Template-Type: ReDIF-Article 1.0 Author-Name: Laurence Ferry Author-X-Name-First: Laurence Author-X-Name-Last: Ferry Author-Name: Peter Eckersley Author-X-Name-First: Peter Author-X-Name-Last: Eckersley Title: Budgeting and governing for deficit reduction in the UK public sector: act 2 ‘the annual budget’ Abstract: This paper explains how the UK government sets its annual budgets within the context of multi-year spending reviews, yet was able to announce policies in the 2011 annual budget that sat outside the 2010 spending review framework. As such, it illustrates that the budget process remains an enabler of changing circumstances and is not constrained by medium-term financial planning. This finding has implications for other jurisdictions that may be considering how best to balance annual flexibility with multi-year stability in public spending. Journal: Public Money & Management Pages: 119-126 Issue: 2 Volume: 32 Year: 2012 Month: 3 X-DOI: 10.1080/09540962.2012.656017 File-URL: http://hdl.handle.net/10.1080/09540962.2012.656017 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:32:y:2012:i:2:p:119-126 Template-Type: ReDIF-Article 1.0 Author-Name: John Seddon Author-X-Name-First: John Author-X-Name-Last: Seddon Title: Debate: Academia can tax one's patience Journal: Public Money & Management Pages: 127-128 Issue: 2 Volume: 32 Year: 2012 Month: 3 X-DOI: 10.1080/09540962.2012.656018 File-URL: http://hdl.handle.net/10.1080/09540962.2012.656018 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:32:y:2012:i:2:p:127-128 Template-Type: ReDIF-Article 1.0 Author-Name: Pat Barrett Author-X-Name-First: Pat Author-X-Name-Last: Barrett Title: Performance auditing—addressing real or perceived expectation gaps in the public sector Abstract: The growth of performance auditing in Australia (and in many other countries) has led to a range of seemingly conflicting observations about their contribution to better public administration, which basically reflect differing political and public expectations of such audits. Confusion also revolves around the question of just what value is being assessed, reflecting differing perceptions of assurance and performance and of the coverage of administrative and policy effectiveness. A better understanding of what needs to be achieved by those responsible and acceptance of accountability for the required results would improve confidence in public administration and in the value that it delivers. Journal: Public Money & Management Pages: 129-136 Issue: 2 Volume: 32 Year: 2012 Month: 3 X-DOI: 10.1080/09540962.2012.656019 File-URL: http://hdl.handle.net/10.1080/09540962.2012.656019 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:32:y:2012:i:2:p:129-136 Template-Type: ReDIF-Article 1.0 Author-Name: Ian Hume Author-X-Name-First: Ian Author-X-Name-Last: Hume Title: Internal controls in an international financial institution Abstract: In 2005 the World Bank decided to undertake a review of the internal controls under the COSO framework which governed the operational compliance of its concessionary funding agency, the International Development Association (IDA). This was the first such review within the Bank and the first by any international financial institution. This article describes the purpose, scope, methodology and execution of that review, touching also on the main findings. The review involved both entity and transactions level design and controls testing, it used creative empirical tools to establish ‘pass rates’ and it provided the basis to uncover a material weakness and several significant deficiencies. Journal: Public Money & Management Pages: 137-144 Issue: 2 Volume: 32 Year: 2012 Month: 3 X-DOI: 10.1080/09540962.2012.656020 File-URL: http://hdl.handle.net/10.1080/09540962.2012.656020 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:32:y:2012:i:2:p:137-144 Template-Type: ReDIF-Article 1.0 Author-Name: Mervyn Stone Author-X-Name-First: Mervyn Author-X-Name-Last: Stone Title: Getting to grips with England's formula for local authority support Abstract: A Department for Communities and Local Government formula is currently granting over 20 billions of pounds sterling to the 456 local authorities (LAs) of England. This article analyses the remarkable sensitivity of the formula to coordinated changes in the small allocations to Wokingham and Richmond upon Thames (that do not change the total grant)—some big LAs experience large absolute changes in funding while small ones may undergo large percentage changes. This violation of rational principle by a world leader in the development of resource allocation formulae makes a strong case for thoughtful interdisciplinary review of any formula. Journal: Public Money & Management Pages: 145-152 Issue: 2 Volume: 32 Year: 2012 Month: 3 X-DOI: 10.1080/09540962.2012.656022 File-URL: http://hdl.handle.net/10.1080/09540962.2012.656022 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:32:y:2012:i:2:p:145-152 Template-Type: ReDIF-Article 1.0 Author-Name: Sandford Borins Author-X-Name-First: Sandford Author-X-Name-Last: Borins Title: New development: Macroeconomic fables Abstract: This article uses a structural narratology approach to define four archetypal fables concerning managers and organizations, based on whether the narrative involves growth or decline for the protagonist and growth or decline for the organization which the protagonist leads. This approach is applied to three cases: a celebratory-political narrative about the Conservative Party of Canada's victory in the 2011 federal election; Charles Ferguson's Academy Award-winning documentary ‘Inside Job’ about the 2008 financial meltdown; and the ideological-polemical narratives of the Democratic and Republican parties in the United States. The article concludes that narrative analysis helps us understand the structure of these stories and helps us examine and question the assumptions about economic causation that they incorporate. Journal: Public Money & Management Pages: 153-156 Issue: 2 Volume: 32 Year: 2012 Month: 3 X-DOI: 10.1080/09540962.2012.656023 File-URL: http://hdl.handle.net/10.1080/09540962.2012.656023 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:32:y:2012:i:2:p:153-156 Template-Type: ReDIF-Article 1.0 Author-Name: Jane Broadbent Author-X-Name-First: Jane Author-X-Name-Last: Broadbent Author-Name: Andrew Massey Author-X-Name-First: Andrew Author-X-Name-Last: Massey Author-Name: Michaela Lavender Author-X-Name-First: Michaela Author-X-Name-Last: Lavender Title: Editorial Journal: Public Money & Management Pages: 159-160 Issue: 3 Volume: 32 Year: 2012 Month: 5 X-DOI: 10.1080/09540962.2012.676269 File-URL: http://hdl.handle.net/10.1080/09540962.2012.676269 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:32:y:2012:i:3:p:159-160 Template-Type: ReDIF-Article 1.0 Author-Name: Iain Docherty Author-X-Name-First: Iain Author-X-Name-Last: Docherty Author-Name: Ronald MacDonald Author-X-Name-First: Ronald Author-X-Name-Last: MacDonald Title: Debate: Scotland's fiscal options—a response to Midwinter Journal: Public Money & Management Pages: 161-163 Issue: 3 Volume: 32 Year: 2012 Month: 5 X-DOI: 10.1080/09540962.2012.676270 File-URL: http://hdl.handle.net/10.1080/09540962.2012.676270 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:32:y:2012:i:3:p:161-163 Template-Type: ReDIF-Article 1.0 Author-Name: Fred Thompson Author-X-Name-First: Fred Author-X-Name-Last: Thompson Title: Debate: Financial panic, economic threat, and sovereign debt crises Journal: Public Money & Management Pages: 164-165 Issue: 3 Volume: 32 Year: 2012 Month: 5 X-DOI: 10.1080/09540962.2012.676271 File-URL: http://hdl.handle.net/10.1080/09540962.2012.676271 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:32:y:2012:i:3:p:164-165 Template-Type: ReDIF-Article 1.0 Author-Name: J. Gordon Murray Author-X-Name-First: J. Gordon Author-X-Name-Last: Murray Title: Debate: Revolutionizing or recycling public procurement policy in the UK? Journal: Public Money & Management Pages: 165-167 Issue: 3 Volume: 32 Year: 2012 Month: 5 X-DOI: 10.1080/09540962.2012.676272 File-URL: http://hdl.handle.net/10.1080/09540962.2012.676272 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:32:y:2012:i:3:p:165-167 Template-Type: ReDIF-Article 1.0 Author-Name: Walter Kickert Author-X-Name-First: Walter Author-X-Name-Last: Kickert Title: How the UK government responded to the fiscal crisis: an outsider's view Abstract: This article presents an outsider's view of the UK government's response to recent financial, economic and fiscal crises. The article covers the financial crisis in 2008 when the then New Labour government rescued UK banks; the economic crisis in 2009 which resulted in economic stimulus measures; and the fiscal crisis of increasing national debts and budget deficits which led the newly-elected coalition government in 2010 to take fiscal consolidation measures. The author is an administrative scientist, and unpicks government responses, focusing on the political and administrative aspects of the governmental decision-making processes. The article ends with some lessons and foreign perspectives. Journal: Public Money & Management Pages: 169-176 Issue: 3 Volume: 32 Year: 2012 Month: 5 X-DOI: 10.1080/09540962.2012.676273 File-URL: http://hdl.handle.net/10.1080/09540962.2012.676273 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:32:y:2012:i:3:p:169-176 Template-Type: ReDIF-Article 1.0 Author-Name: Robert Jupe Author-X-Name-First: Robert Author-X-Name-Last: Jupe Title: Evolutionary change? An evaluation of the McNulty report on rail Abstract: This article examines a major UK value-for-money study by Sir Roy McNulty in the context of the neoliberal public policy environment. This environment favoured rail's privatization, and subsequent reform attempts, which maintained the privatization model, have done little to address rail's fundamental problems. McNulty's proposals are examined in terms of their likely effects on the infrastructure authority and the train companies. The article concludes that, although McNulty correctly identified fragmentation as a key cause of rail's cost escalation, and noted the less fragmented nature of other European railways, its neoliberal focus meant that it missed the opportunity to reverse the process. Journal: Public Money & Management Pages: 177-184 Issue: 3 Volume: 32 Year: 2012 Month: 5 X-DOI: 10.1080/09540962.2012.676274 File-URL: http://hdl.handle.net/10.1080/09540962.2012.676274 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:32:y:2012:i:3:p:177-184 Template-Type: ReDIF-Article 1.0 Author-Name: Andrew Coulson Author-X-Name-First: Andrew Author-X-Name-Last: Coulson Author-Name: Philip Whiteman Author-X-Name-First: Philip Author-X-Name-Last: Whiteman Title: Holding politicians to account? Overview and scrutiny in English local government Abstract: Recently, there has been little research published on overview and scrutiny. This article revisits the early literature. By restating and developing six conditions for the effectiveness of overview and scrutiny set out in UK government guidance in 2002, it demonstrates why success has been patchy but that scrutiny can work well when the conditions are met. The system exemplifies the doctrine of the separation of powers, in that the politicians who sit on overview and scrutiny committees are charged with holding to account another group of elected politicians who form the executive or cabinet. The practice of scrutiny could be strengthened if it was embedded as part of a wider process in which the full council holds the executive to account. Journal: Public Money & Management Pages: 185-192 Issue: 3 Volume: 32 Year: 2012 Month: 5 X-DOI: 10.1080/09540962.2012.676275 File-URL: http://hdl.handle.net/10.1080/09540962.2012.676275 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:32:y:2012:i:3:p:185-192 Template-Type: ReDIF-Article 1.0 Author-Name: Jonathan S. Davies Author-X-Name-First: Jonathan S. Author-X-Name-Last: Davies Author-Name: Madeleine Pill Author-X-Name-First: Madeleine Author-X-Name-Last: Pill Title: Empowerment or abandonment? Prospects for neighbourhood revitalization under the big society Abstract: This article explores the impact of recent trends towards privatism through a study of neighbourhood governance in Baltimore and Bristol and considers its implications for the big society in the UK. The self-help ideology of the big society has been prevalent in Baltimore for many years and the city's experience highlights profound difficulties in substituting volunteering for government-led revitalization. The article concludes that the Baltimore experience is a warning to British policy-makers, posing a major dilemma. Journal: Public Money & Management Pages: 193-200 Issue: 3 Volume: 32 Year: 2012 Month: 5 X-DOI: 10.1080/09540962.2012.676276 File-URL: http://hdl.handle.net/10.1080/09540962.2012.676276 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:32:y:2012:i:3:p:193-200 Template-Type: ReDIF-Article 1.0 Author-Name: Simon Teasdale Author-X-Name-First: Simon Author-X-Name-Last: Teasdale Author-Name: Pete Alcock Author-X-Name-First: Pete Author-X-Name-Last: Alcock Author-Name: Graham Smith Author-X-Name-First: Graham Author-X-Name-Last: Smith Title: Legislating for the big society? The case of the Public Services (Social V alue) Bill Abstract: A key aspect of the ‘big society’ discourse in England is an enhanced role for voluntary organizations in the delivery of public services. However , Conservative philosophy draws upon the contradictory positions of market liberals favouring the free market and a small state, and those favouring community self-help and local distinctiveness. This article explores how these tensions were played out in parliamentary debate over the second reading of the Public Services (Social V alue) Bill. The authors argue that these tensions reflect unresolved issues within the UK Conservative party, and that market liberals will have the upper hand. Journal: Public Money & Management Pages: 201-208 Issue: 3 Volume: 32 Year: 2012 Month: 5 X-DOI: 10.1080/09540962.2012.676277 File-URL: http://hdl.handle.net/10.1080/09540962.2012.676277 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:32:y:2012:i:3:p:201-208 Template-Type: ReDIF-Article 1.0 Author-Name: Paul Anand Author-X-Name-First: Paul Author-X-Name-Last: Anand Author-Name: Mark Exworthy Author-X-Name-First: Mark Author-X-Name-Last: Exworthy Author-Name: Francesca Frosini Author-X-Name-First: Francesca Author-X-Name-Last: Frosini Author-Name: Lorelei Jones Author-X-Name-First: Lorelei Author-X-Name-Last: Jones Title: Autonomy and improved performance: lessons from an NHS policy reform Abstract: Autonomy is currently seen by policy-makers in many countries as a possible mechanism for enhancing public sector performance. The authors examine a service reform (the National Health Service in England) in which more autonomy was given to better performing hospitals. Drawing on data from interviews with senior managers, the research suggests that despite being enmeshed in a politicized culture of regulations and guidance, autonomy is increasingly perceived positively and appears to depend on the extent to which organizations have the incentives and the capacity to respond to increased autonomy. The article presents findings that will be of value to policy-makers in many countries. Journal: Public Money & Management Pages: 209-216 Issue: 3 Volume: 32 Year: 2012 Month: 5 X-DOI: 10.1080/09540962.2012.676279 File-URL: http://hdl.handle.net/10.1080/09540962.2012.676279 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:32:y:2012:i:3:p:209-216 Template-Type: ReDIF-Article 1.0 Author-Name: Donald Harradine Author-X-Name-First: Donald Author-X-Name-Last: Harradine Author-Name: Malcolm Prowle Author-X-Name-First: Malcolm Author-X-Name-Last: Prowle Title: Service line reporting in a National Health Service foundation trust: an initial assessment of its relevance and applicability Abstract: Financial management and control systems are key components of effective management in NHS organizations. Systems have recently been enhanced by the introduction of service line reporting (SLR) in NHS foundation trusts (NHSFT). This article explores the extent to which SLR has been introduced into one NHSFT and what achievements have been made so far. It also considers the extent to which the SLR approach aligns with modern thinking about budgetary systems. Journal: Public Money & Management Pages: 217-224 Issue: 3 Volume: 32 Year: 2012 Month: 5 X-DOI: 10.1080/09540962.2012.676280 File-URL: http://hdl.handle.net/10.1080/09540962.2012.676280 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:32:y:2012:i:3:p:217-224 Template-Type: ReDIF-Article 1.0 Author-Name: Paul Hunton Author-X-Name-First: Paul Author-X-Name-Last: Hunton Title: Managing the technical resource capability of cybercrime investigation: a UK law enforcement perspective Abstract: This article discusses the challenges faced by law enforcement agencies when investigating cybercrime. The article presents the technical investigation roles necessary for cybercrime policing in a resource capability matrix. Adopting a standard resource capability framework across the wider law enforcement community will assist in the development of common policies and procedures, and will maximize the efficiency and effectiveness of cybercrime investigation in a shrinking global economy. Journal: Public Money & Management Pages: 225-232 Issue: 3 Volume: 32 Year: 2012 Month: 5 X-DOI: 10.1080/09540962.2012.676281 File-URL: http://hdl.handle.net/10.1080/09540962.2012.676281 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:32:y:2012:i:3:p:225-232 Template-Type: ReDIF-Article 1.0 Author-Name: Robin Miller Author-X-Name-First: Robin Author-X-Name-Last: Miller Author-Name: Ross Millar Author-X-Name-First: Ross Author-X-Name-Last: Millar Author-Name: Kelly Hall Author-X-Name-First: Kelly Author-X-Name-Last: Hall Title: New development: Spin-outs and social enterprise: the ‘right to request’ programme for health and social care services Abstract: The ‘right to request’ policy encouraged and supported National Health Service (NHS) community health staff in England to ‘spin out’ services into independent social enterprises. This article considers the processes and outputs of the initiative and reflects on the likelihood of positive outcomes for patients being achieved. It highlights lessons for future programmes seeking to transfer services out of public ownership. Journal: Public Money & Management Pages: 233-236 Issue: 3 Volume: 32 Year: 2012 Month: 5 X-DOI: 10.1080/09540962.2012.676283 File-URL: http://hdl.handle.net/10.1080/09540962.2012.676283 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:32:y:2012:i:3:p:233-236 Template-Type: ReDIF-Article 1.0 Author-Name: Jane Broadbent Author-X-Name-First: Jane Author-X-Name-Last: Broadbent Author-Name: Andrew Massey Author-X-Name-First: Andrew Author-X-Name-Last: Massey Author-Name: Michaela Lavender Author-X-Name-First: Michaela Author-X-Name-Last: Lavender Title: Editorial Abstract: This July 2012 edition of <italic>Public Money & Management</italic> publishes a range of articles debating matters of interest to academics and practitioners working in the provision of public services. The efficient use of public resources is a recurrent theme in our journal and this is reflected in different ways in this edition. Journal: Public Money & Management Pages: 239-239 Issue: 4 Volume: 32 Year: 2012 Month: 7 X-DOI: 10.1080/09540962.2012.691292 File-URL: http://hdl.handle.net/10.1080/09540962.2012.691292 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:32:y:2012:i:4:p:239-239 Template-Type: ReDIF-Article 1.0 Author-Name: Pat Barrett Author-X-Name-First: Pat Author-X-Name-Last: Barrett Title: Debate: Focusing on programme implementation for improved accountability and results Journal: Public Money & Management Pages: 240-242 Issue: 4 Volume: 32 Year: 2012 Month: 7 X-DOI: 10.1080/09540962.2012.691293 File-URL: http://hdl.handle.net/10.1080/09540962.2012.691293 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:32:y:2012:i:4:p:240-242 Template-Type: ReDIF-Article 1.0 Author-Name: Francis Terry Author-X-Name-First: Francis Author-X-Name-Last: Terry Title: Debate: Railway policy—another damp squib Journal: Public Money & Management Pages: 242-244 Issue: 4 Volume: 32 Year: 2012 Month: 7 X-DOI: 10.1080/09540962.2012.691295 File-URL: http://hdl.handle.net/10.1080/09540962.2012.691295 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:32:y:2012:i:4:p:242-244 Template-Type: ReDIF-Article 1.0 Author-Name: Stephen P. Osborne Author-X-Name-First: Stephen P. Author-X-Name-Last: Osborne Title: Debate: Can the third sector survive the recession? Evidence from Scotland Journal: Public Money & Management Pages: 245-247 Issue: 4 Volume: 32 Year: 2012 Month: 7 X-DOI: 10.1080/09540962.2012.691296 File-URL: http://hdl.handle.net/10.1080/09540962.2012.691296 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:32:y:2012:i:4:p:245-247 Template-Type: ReDIF-Article 1.0 Author-Name: Mark Wilberforce Author-X-Name-First: Mark Author-X-Name-Last: Wilberforce Author-Name: Kate Baxter Author-X-Name-First: Kate Author-X-Name-Last: Baxter Author-Name: Caroline Glendinning Author-X-Name-First: Caroline Author-X-Name-Last: Glendinning Title: Efficiency, choice and control in social care commissioning Abstract: Publicly-funded social care providers are under significant pressure as a consequence of an ageing population, a tight financial climate, and demands for greater quality and dignity in care. Personal budgets have been advocated as a potential solution. However, the implications of personal budgets on commissioning and market development are largely unexplored. This article looks at new approaches being adopted by English local authorities to reconcile tensions between the efficiency and personalization agendas, and to counter new transaction costs. Journal: Public Money & Management Pages: 249-256 Issue: 4 Volume: 32 Year: 2012 Month: 7 X-DOI: 10.1080/09540962.2012.691297 File-URL: http://hdl.handle.net/10.1080/09540962.2012.691297 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:32:y:2012:i:4:p:249-256 Template-Type: ReDIF-Article 1.0 Author-Name: Michael Gibbons Author-X-Name-First: Michael Author-X-Name-Last: Gibbons Author-Name: David Parker Author-X-Name-First: David Author-X-Name-Last: Parker Title: Impact assessments and better regulation: the role of the UK's Regulatory Policy Committee Abstract: Impact assessment is a method of regulatory oversight intended to improve both regulatory processes and outcomes. This article reviews the work of the Regulatory Policy Committee established in 2009 to improve regulatory scrutiny in the UK, including its role in the coalition government's policy of ‘one in, one out’. The new oversight body has improved regulation but weaknesses remain. The UK has been a leading country in the use of impact assessment and the lessons from the work of the committee will be relevant to both those studying UK public administration and those developing better regulation programmes internationally. Journal: Public Money & Management Pages: 257-264 Issue: 4 Volume: 32 Year: 2012 Month: 7 X-DOI: 10.1080/09540962.2012.691302 File-URL: http://hdl.handle.net/10.1080/09540962.2012.691302 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:32:y:2012:i:4:p:257-264 Template-Type: ReDIF-Article 1.0 Author-Name: Tamyko Ysa Author-X-Name-First: Tamyko Author-X-Name-Last: Ysa Author-Name: Mireia Giné Author-X-Name-First: Mireia Author-X-Name-Last: Giné Author-Name: Marc Esteve Author-X-Name-First: Marc Author-X-Name-Last: Esteve Author-Name: Vicenta Sierra Author-X-Name-First: Vicenta Author-X-Name-Last: Sierra Title: Public corporate governance of state-owned enterprises: evidence from the Spanish banking industry Abstract: This article provides a framework for public corporate governance combining two main components: traditional corporate governance (via governing bodies) and multi-level governance (via regulation). We provide evidence from the publiclyowned Spanish savings banks (‘cajas’), which have a conflict between their two main goals: operating efficiently and maximizing the reach of their welfare projects. The case may have lessons for policy-makers in the 80+ countries that have some government ownership of banks, and for managers muddling through public corporate governance. Journal: Public Money & Management Pages: 265-272 Issue: 4 Volume: 32 Year: 2012 Month: 7 X-DOI: 10.1080/09540962.2012.691305 File-URL: http://hdl.handle.net/10.1080/09540962.2012.691305 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:32:y:2012:i:4:p:265-272 Template-Type: ReDIF-Article 1.0 Author-Name: Vicente Pina Author-X-Name-First: Vicente Author-X-Name-Last: Pina Author-Name: María José Arcas Author-X-Name-First: María José Author-X-Name-Last: Arcas Author-Name: Caridad Martí Author-X-Name-First: Caridad Author-X-Name-Last: Martí Title: Accruals and ‘accounting numbers management’ in UK executive agencies Abstract: Public sector reforms have implemented business techniques, including management by results, cost management and accrual accounting, to make public entities more efficient and accountable. As a consequence, ‘accounting numbers management’ has become a way for managers in the public sector to adapt accounting figures to their interests. This study focuses on ‘earnings management’ (manipulation of earnings) in government agencies. The authors provide evidence of earnings management in which agencies try to keep net operating costs to around zero. The authors' findings question the effectiveness of financial targets associated with accrual-based measures. Journal: Public Money & Management Pages: 273-280 Issue: 4 Volume: 32 Year: 2012 Month: 7 X-DOI: 10.1080/09540962.2012.691306 File-URL: http://hdl.handle.net/10.1080/09540962.2012.691306 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:32:y:2012:i:4:p:273-280 Template-Type: ReDIF-Article 1.0 Author-Name: Joe Wallis Author-X-Name-First: Joe Author-X-Name-Last: Wallis Author-Name: Shaun Goldfinch Author-X-Name-First: Shaun Author-X-Name-Last: Goldfinch Author-Name: Andy Klein Author-X-Name-First: Andy Author-X-Name-Last: Klein Title: The challenge of sustaining respect in a central budget agency: what can Ireland learn from New Zealand? Abstract: A primary leadership challenge facing central budget agencies is sustaining the respect of finance ministers. Lessons are drawn in this article from the corrosive effect that missed opportunities to take the lead on economic strategy and public service modernization had on the long-term respect commanded by the Irish Department of Finance, and from the strategic re-orientation the New Zealand Treasury undertook to correct its tendency to ‘over-reach’ itself in these areas following a process of capacity-building and cultural transformation in the 1980s. Journal: Public Money & Management Pages: 281-288 Issue: 4 Volume: 32 Year: 2012 Month: 7 X-DOI: 10.1080/09540962.2012.691329 File-URL: http://hdl.handle.net/10.1080/09540962.2012.691329 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:32:y:2012:i:4:p:281-288 Template-Type: ReDIF-Article 1.0 Author-Name: Jean Kellie Author-X-Name-First: Jean Author-X-Name-Last: Kellie Author-Name: Brian Milsom Author-X-Name-First: Brian Author-X-Name-Last: Milsom Author-Name: Eileen Henderson Author-X-Name-First: Eileen Author-X-Name-Last: Henderson Title: Leadership through action learning: a bottom-up approach to ‘best practice’ in ‘infection prevention and control’ in a UK NHS trust Abstract: This article reports on the outcomes of an action learning leadership intervention in a National Health Service (NHS) acute trust in partnership with a UK business school. This contribution provides an empirical example of the potential benefits of non-hierarchical leadership. Over a three-year period, 45 nurses took part in an initiative designed to reduce the number of health care associated infections (HCAI) in a large NHS acute trust. By 2010, serious reportable infections were reduced by around 300, providing an efficiency benefit in the region of £3 million and improved patient safety. The turnaround is significant, and although not exclusively attributable to this initiative, the trust is convinced that the intervention has been pivotal. Journal: Public Money & Management Pages: 289-296 Issue: 4 Volume: 32 Year: 2012 Month: 7 X-DOI: 10.1080/09540962.2012.691308 File-URL: http://hdl.handle.net/10.1080/09540962.2012.691308 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:32:y:2012:i:4:p:289-296 Template-Type: ReDIF-Article 1.0 Author-Name: Alistair Hewison Author-X-Name-First: Alistair Author-X-Name-Last: Hewison Author-Name: Nicola Gale Author-X-Name-First: Nicola Author-X-Name-Last: Gale Author-Name: Jonathan Shapiro Author-X-Name-First: Jonathan Author-X-Name-Last: Shapiro Title: Co-production in research: some reflections on the experience of engaging practitioners in health research Abstract: This article reports the activities undertaken to develop co-production in health research. It is a response to the call for more discussion of the issue made in an earlier issue of this journal. Consideration of the practicalities of undertaking research in this way is an important contribution to the debate. Journal: Public Money & Management Pages: 297-302 Issue: 4 Volume: 32 Year: 2012 Month: 7 X-DOI: 10.1080/09540962.2012.691311 File-URL: http://hdl.handle.net/10.1080/09540962.2012.691311 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:32:y:2012:i:4:p:297-302 Template-Type: ReDIF-Article 1.0 Author-Name: Walter Kickert Author-X-Name-First: Walter Author-X-Name-Last: Kickert Title: State responses to the fiscal crisis: Belgium Abstract: This article presents a brief description of how the Belgian government responded to the global financial, economic and fiscal crises. Belgium took various measures to support banks in 2008. Following forecasts of a substantial economic decline in 2009 and zero growth in 2010, and increases in unemployment in 2009 and 2010, the federal and regional governments took successful economic recovery measures. Although it might appear that the fiscal crises of state debt and budget deficits were ignored during this time, there were measures in place to tackle them. This article looks at the contents of the government responses, as well as the political and administrative aspects of the governmental decision-making processes. Journal: Public Money & Management Pages: 303-310 Issue: 4 Volume: 32 Year: 2012 Month: 7 X-DOI: 10.1080/09540962.2012.691313 File-URL: http://hdl.handle.net/10.1080/09540962.2012.691313 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:32:y:2012:i:4:p:303-310 Template-Type: ReDIF-Article 1.0 Author-Name: Basilio Acerete Author-X-Name-First: Basilio Author-X-Name-Last: Acerete Author-Name: Anne Stafford Author-X-Name-First: Anne Author-X-Name-Last: Stafford Author-Name: Pamela Stapleton Author-X-Name-First: Pamela Author-X-Name-Last: Stapleton Title: New development: New global health care PPP developments—a critique of the success story Abstract: Health care public--private partnerships (PPPs), where clinical services as well as infrastructure are delivered by the private sector, are coming under the spotlight as governments seek to achieve value for money in health budgets. Existing examples have been widely reported as successful. However, this article urges caution as a closer look at the evidence shows that handing over control of service delivery to the private sector is difficult to monitor and evaluate, carries cost implications which remain largely unquantified and can create additional risk. Journal: Public Money & Management Pages: 311-314 Issue: 4 Volume: 32 Year: 2012 Month: 7 X-DOI: 10.1080/09540962.2012.691315 File-URL: http://hdl.handle.net/10.1080/09540962.2012.691315 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:32:y:2012:i:4:p:311-314 Template-Type: ReDIF-Article 1.0 Author-Name: Lorraine Ford Author-X-Name-First: Lorraine Author-X-Name-Last: Ford Author-Name: Mike Green Author-X-Name-First: Mike Author-X-Name-Last: Green Title: New development: Making partnerships work—a local politician's guide to leadership Abstract: Local strategic partnerships are non-hierarchical structures requiring facilitative leadership. The authors describe research that shows that facilitation demands acceptability, the development of a shared vision and the ability to deliver it. This implies a plethora of skills and relevant qualities, supported by favourable partners and an enabling political environment, with enough time to get it right. Journal: Public Money & Management Pages: 315-319 Issue: 4 Volume: 32 Year: 2012 Month: 7 X-DOI: 10.1080/09540962.2012.691316 File-URL: http://hdl.handle.net/10.1080/09540962.2012.691316 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:32:y:2012:i:4:p:315-319 Template-Type: ReDIF-Article 1.0 Author-Name: Jane Broadbent Author-X-Name-First: Jane Author-X-Name-Last: Broadbent Author-Name: Andrew Massey Author-X-Name-First: Andrew Author-X-Name-Last: Massey Author-Name: Michaela Lavender Author-X-Name-First: Michaela Author-X-Name-Last: Lavender Title: Editorial Journal: Public Money & Management Pages: 323-324 Issue: 5 Volume: 32 Year: 2012 Month: 9 X-DOI: 10.1080/09540962.2012.703402 File-URL: http://hdl.handle.net/10.1080/09540962.2012.703402 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:32:y:2012:i:5:p:323-324 Template-Type: ReDIF-Article 1.0 Author-Name: J. Gordon Murray Author-X-Name-First: J. Gordon Author-X-Name-Last: Murray Title: Debate: Reducing government procurement transaction costs— to pCard or not to pCard? Journal: Public Money & Management Pages: 324-326 Issue: 5 Volume: 32 Year: 2012 Month: 9 X-DOI: 10.1080/09540962.2012.703408 File-URL: http://hdl.handle.net/10.1080/09540962.2012.703408 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:32:y:2012:i:5:p:324-326 Template-Type: ReDIF-Article 1.0 Author-Name: Matthew Flinders Author-X-Name-First: Matthew Author-X-Name-Last: Flinders Author-Name: Chris Skelcher Author-X-Name-First: Chris Author-X-Name-Last: Skelcher Title: Shrinking the quango state: five challenges in reforming quangos Abstract: Some problems of governance regularly resurface, and the use and role of ‘quangos’— public bodies operating at arm's-length to ministers—is a case in point. The administrative history of the British state is littered with official reviews and political debates about quangos. Historically, governments, whatever their reforming zeal, have found it difficult to make substantial changes. Now the UK government has initiated a rapid and large-scale set of reforms. This article analyses these changes and highlights five challenges for governments wishing to reform arm's-length bodies: mapping, assessing, reconfiguring, saving, and accounting. Journal: Public Money & Management Pages: 327-334 Issue: 5 Volume: 32 Year: 2012 Month: 9 X-DOI: 10.1080/09540962.2012.703410 File-URL: http://hdl.handle.net/10.1080/09540962.2012.703410 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:32:y:2012:i:5:p:327-334 Template-Type: ReDIF-Article 1.0 Author-Name: Sheila Ellwood Author-X-Name-First: Sheila Author-X-Name-Last: Ellwood Author-Name: Javier Garcia-Lacalle Author-X-Name-First: Javier Author-X-Name-Last: Garcia-Lacalle Title: Old wine in new bottles: IFRS adoption in NHS foundation trusts Abstract: UK public sector organizations, including NHS foundation trusts, have changed to International Financial Reporting Standards (IFRS). Treasury aims were ‘to bring benefits in consistency and comparability between financial reports in the global economy and to follow private sector best practice’. This comparative analysis of foundation trusts' financial statements under IFRS shows worse financial results and lower surpluses for the year, higher values of fixed (non-current) assets and more indebtedness than under UK GAAP. Implications of the new accounting regime on comparability and transparency of NHS organizations are discussed—some wine shows improvement, while other wine looks worse in the new bottles. Journal: Public Money & Management Pages: 335-342 Issue: 5 Volume: 32 Year: 2012 Month: 9 X-DOI: 10.1080/09540962.2012.703411 File-URL: http://hdl.handle.net/10.1080/09540962.2012.703411 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:32:y:2012:i:5:p:335-342 Template-Type: ReDIF-Article 1.0 Author-Name: Li-cheng Chang Author-X-Name-First: Li-cheng Author-X-Name-Last: Chang Title: Cost-effectiveness and fairness in health care: NICE appraisals Abstract: Appraisals by the UK's National Institute for Health and Clinical Excellence (NICE) examine clinical and cost-effectiveness to determine whether medical interventions should be publicly funded by the National Health Service (NHS). NICE's evaluations are attracting increasing debate about the tension between efficiency and equity. This article, using the case of renal cell cancer, argues that NICE is not only concerned with maximized aggregate welfare, but also with its social obligations to protect the less advantaged members of society. The English experience is likely to have international implications in terms of evaluating the benefits of new medical treatments. Journal: Public Money & Management Pages: 343-348 Issue: 5 Volume: 32 Year: 2012 Month: 9 X-DOI: 10.1080/09540962.2012.703418 File-URL: http://hdl.handle.net/10.1080/09540962.2012.703418 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:32:y:2012:i:5:p:343-348 Template-Type: ReDIF-Article 1.0 Author-Name: Pinar Guven-Uslu Author-X-Name-First: Pinar Author-X-Name-Last: Guven-Uslu Title: Uncertainty and commitment in commissioning of health services Abstract: This article reports on the use of management accounting information in commissioning of health services in England. The effects of environmental pressures and uncertainty on the use of this information in the decision-making process was examined. The relationship was further analysed from the perspective of interorganizational dependence and commitment with reference to particular financial management and budgeting practices. A more integrated approach to health care commissioning could be achieved by better harmonizing fund allocation, performance measurement and management systems and by supporting cultivation of joint multiprofessional groups so that regional hubs of information could be used to formulate consistent, bottom-up and lasting local strategies to secure inter-organizational trust and mutual dependency between local health alliances. Journal: Public Money & Management Pages: 349-356 Issue: 5 Volume: 32 Year: 2012 Month: 9 X-DOI: 10.1080/09540962.2012.703419 File-URL: http://hdl.handle.net/10.1080/09540962.2012.703419 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:32:y:2012:i:5:p:349-356 Template-Type: ReDIF-Article 1.0 Author-Name: Marine Portal Author-X-Name-First: Marine Author-X-Name-Last: Portal Author-Name: Evelyne Lande Author-X-Name-First: Evelyne Author-X-Name-Last: Lande Author-Name: Rowan Jones Author-X-Name-First: Rowan Author-X-Name-Last: Jones Author-Name: Klaus Lüder Author-X-Name-First: Klaus Author-X-Name-Last: Lüder Title: French revolution and German circumspection: reforming budgeting and accounting in national governments Abstract: In France in 2001, a revolutionary budgeting and accounting reform of the central government was begun and, in 2006, introduced—it is now almost complete. In 2006, the German federal government began a similarly revolutionary budgeting and accounting reform, but abandoned it in 2010. We identify the similarities in technique between the two countries' reforms but also significant differences. The authors conclude that, notwithstanding the importance of accrual accounting in the French revolution and in the abortive German revolution, the resilience of the traditional budgetary accounting systems is striking. Journal: Public Money & Management Pages: 357-361 Issue: 5 Volume: 32 Year: 2012 Month: 9 X-DOI: 10.1080/09540962.2012.703421 File-URL: http://hdl.handle.net/10.1080/09540962.2012.703421 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:32:y:2012:i:5:p:357-361 Template-Type: ReDIF-Article 1.0 Author-Name: Andrew Erridge Author-X-Name-First: Andrew Author-X-Name-Last: Erridge Author-Name: Sean Hennigan Author-X-Name-First: Sean Author-X-Name-Last: Hennigan Title: Sustainable procurement in health and social care in Northern Ireland Abstract: This article reports on a sustainable public procurement project in Northern Ireland. The authors found that limited official guidance was available, especially on equality; nevertheless staff had positive attitudes and sustainability criteria were being embedded in procurement processes. While there is a need to overcome limited knowledge on social aspects and whole life costing, sustainable procurement was found to be compatible with efficiency. Sustainable procurement, if used effectively by confident and well-qualified staff, can achieve not only sustainability goals but also those relating to efficiency and economic recovery. Journal: Public Money & Management Pages: 363-370 Issue: 5 Volume: 32 Year: 2012 Month: 9 X-DOI: 10.1080/09540962.2012.703422 File-URL: http://hdl.handle.net/10.1080/09540962.2012.703422 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:32:y:2012:i:5:p:363-370 Template-Type: ReDIF-Article 1.0 Author-Name: Juliana Jetty Author-X-Name-First: Juliana Author-X-Name-Last: Jetty Author-Name: Vivien Beattie Author-X-Name-First: Vivien Author-X-Name-Last: Beattie Title: The determinants of audit committees: evidence from the charity sector Abstract: Drawing on the theoretical perspectives of agency theory, institutional theory and resource dependency theory, this study finds that board attributes (consisting of the number of trustees and board structure), charity size, the nature of charitable activities, and external influences (namely proportion of restricted funds, presence of government funding and auditor quality) are all significantly positively associated with the annual report disclosure of audit committee existence. No relationship was found with either organizational legal form or donor dependence. Journal: Public Money & Management Pages: 371-378 Issue: 5 Volume: 32 Year: 2012 Month: 9 X-DOI: 10.1080/09540962.2012.703424 File-URL: http://hdl.handle.net/10.1080/09540962.2012.703424 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:32:y:2012:i:5:p:371-378 Template-Type: ReDIF-Article 1.0 Author-Name: Paresh Wankhade Author-X-Name-First: Paresh Author-X-Name-Last: Wankhade Title: Different cultures of management and their relationships with organizational performance: evidence from the UK ambulance service Abstract: This article explores the relationship between organizational subcultures and organizational performance in an ambulance service. Three distinct occupational ‘tribes’ , or subcultures, are identified. There is no ‘single’ ambulance culture and no consensus view on good performance, for example according to a paramedic: ‘if you get to a patient in 8 minutes and they die, you succeed; but if you get there in 9 minutes and the patient survives, you fail’. Ambulance services could be more effective if these subcultures were recognized and steps taken to create mutual understanding. The lessons in this article have relevance to emergency response services in the UK and overseas. Journal: Public Money & Management Pages: 381-388 Issue: 5 Volume: 32 Year: 2012 Month: 9 X-DOI: 10.1080/09540962.2012.676312 File-URL: http://hdl.handle.net/10.1080/09540962.2012.676312 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:32:y:2012:i:5:p:381-388 Template-Type: ReDIF-Article 1.0 Author-Name: Sheila Ellwood Author-X-Name-First: Sheila Author-X-Name-Last: Ellwood Author-Name: Javier Garcia-Lacalle Author-X-Name-First: Javier Author-X-Name-Last: Garcia-Lacalle Title: New development: Local public audit—the changing landscape Abstract: This article considers the implications for local public audit of the abolition of the Audit Commission and its audit practice (District Audit). The audit regime of NHS foundation trusts, where the Audit Commission is not responsible for auditor appointments or their oversight, is investigated to provide insights for the future of local public audit. Journal: Public Money & Management Pages: 389-392 Issue: 5 Volume: 32 Year: 2012 Month: 9 X-DOI: 10.1080/09540962.2012.692554 File-URL: http://hdl.handle.net/10.1080/09540962.2012.692554 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:32:y:2012:i:5:p:389-392 Template-Type: ReDIF-Article 1.0 Author-Name: Jane Broadbent Author-X-Name-First: Jane Author-X-Name-Last: Broadbent Author-Name: Andrew Massey Author-X-Name-First: Andrew Author-X-Name-Last: Massey Author-Name: Michaela Lavender Author-X-Name-First: Michaela Author-X-Name-Last: Lavender Title: Editorial Journal: Public Money & Management Pages: 395-395 Issue: 6 Volume: 32 Year: 2012 Month: 11 X-DOI: 10.1080/09540962.2012.728775 File-URL: http://hdl.handle.net/10.1080/09540962.2012.728775 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:32:y:2012:i:6:p:395-395 Template-Type: ReDIF-Article 1.0 Author-Name: Kathryn Cearns Author-X-Name-First: Kathryn Author-X-Name-Last: Cearns Title: Debate: Local public audit— comparison with the private sector Journal: Public Money & Management Pages: 396-397 Issue: 6 Volume: 32 Year: 2012 Month: 11 X-DOI: 10.1080/09540962.2012.728776 File-URL: http://hdl.handle.net/10.1080/09540962.2012.728776 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:32:y:2012:i:6:p:396-397 Template-Type: ReDIF-Article 1.0 Author-Name: Muiris MacCarthaigh Author-X-Name-First: Muiris Author-X-Name-Last: MacCarthaigh Title: Debate: Shrinking the quango state— an international view Journal: Public Money & Management Pages: 397-399 Issue: 6 Volume: 32 Year: 2012 Month: 11 X-DOI: 10.1080/09540962.2012.728777 File-URL: http://hdl.handle.net/10.1080/09540962.2012.728777 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:32:y:2012:i:6:p:397-399 Template-Type: ReDIF-Article 1.0 Author-Name: Sandra van Thiel Author-X-Name-First: Sandra Author-X-Name-Last: van Thiel Title: Debate: From trendsetter to laggard? Quango reform in the UK Journal: Public Money & Management Pages: 399-400 Issue: 6 Volume: 32 Year: 2012 Month: 11 X-DOI: 10.1080/09540962.2012.728778 File-URL: http://hdl.handle.net/10.1080/09540962.2012.728778 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:32:y:2012:i:6:p:399-400 Template-Type: ReDIF-Article 1.0 Author-Name: Vivien Lowndes Author-X-Name-First: Vivien Author-X-Name-Last: Lowndes Author-Name: Sharon Squires Author-X-Name-First: Sharon Author-X-Name-Last: Squires Title: Cuts, collaboration and creativity Abstract: Massive cuts in public spending are demanding a new era of collaborative working among partners in English local governance. Partnerships have the capacity to pool assets, share scarce resources and leverage new forms of social and human capital. City-wide partnerships are also ideal vehicles for public service creativity. Action research in Sheffield reveals the potential, but also the pitfalls, of attempts to mainstream partnership principles, now they are no longer mandated by central government. Journal: Public Money & Management Pages: 401-408 Issue: 6 Volume: 32 Year: 2012 Month: 11 X-DOI: 10.1080/09540962.2012.728779 File-URL: http://hdl.handle.net/10.1080/09540962.2012.728779 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:32:y:2012:i:6:p:401-408 Template-Type: ReDIF-Article 1.0 Author-Name: Jan Myers Author-X-Name-First: Jan Author-X-Name-Last: Myers Author-Name: Molly Scott Cato Author-X-Name-First: Molly Scott Author-X-Name-Last: Cato Author-Name: Paul A. Jones Author-X-Name-First: Paul A. Author-X-Name-Last: Jones Title: An ‘alternative mainstream’? The impact of financial inclusion policy on credit unions in Wales Abstract: Not having access to mainstream financial services, such as a bank account or a credit card, can lead to a variety of social and economic exclusions. In a number of countries, particularly Ireland, Spain, Canada and the UK, credit unions— member-owned financial co-operatives—play a significant role in reaching under-served and excluded communities, as well as providing ‘safe’ avenues for savings and credit. Yet many credit unions are facing financial and operational problems. This article looks at the experience of Welsh credit unions. The research has implications for policy development and government--credit union relations in Wales and further research on credit unions and financial inclusion. Journal: Public Money & Management Pages: 409-416 Issue: 6 Volume: 32 Year: 2012 Month: 11 X-DOI: 10.1080/09540962.2012.728780 File-URL: http://hdl.handle.net/10.1080/09540962.2012.728780 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:32:y:2012:i:6:p:409-416 Template-Type: ReDIF-Article 1.0 Author-Name: Karen Jones Author-X-Name-First: Karen Author-X-Name-Last: Jones Author-Name: Ann Netten Author-X-Name-First: Ann Author-X-Name-Last: Netten Author-Name: José-Luis Fernández Author-X-Name-First: José-Luis Author-X-Name-Last: Fernández Author-Name: Martin Knapp Author-X-Name-First: Martin Author-X-Name-Last: Knapp Author-Name: David Challis Author-X-Name-First: David Author-X-Name-Last: Challis Author-Name: Caroline Glendinning Author-X-Name-First: Caroline Author-X-Name-Last: Glendinning Author-Name: Sally Jacobs Author-X-Name-First: Sally Author-X-Name-Last: Jacobs Author-Name: Jill Manthorpe Author-X-Name-First: Jill Author-X-Name-Last: Manthorpe Author-Name: Nicola Moran Author-X-Name-First: Nicola Author-X-Name-Last: Moran Author-Name: Martin Stevens Author-X-Name-First: Martin Author-X-Name-Last: Stevens Author-Name: Mark Wilberforce Author-X-Name-First: Mark Author-X-Name-Last: Wilberforce Title: The impact of individual budgets on the targeting of support: findings from a national evaluation of pilot projects in England Abstract: Individual or personal budgets are part of a growing international trend to encourage greater choice and control over social care services at a time of financial austerity. The authors' evaluation of individual budgets found that levels of allocated resources reflected a range of factors, including informal or carer support and disability levels. Furthermore, individual budgets were found to be cost-neutral compared with conventional social care delivery. Journal: Public Money & Management Pages: 417-424 Issue: 6 Volume: 32 Year: 2012 Month: 11 X-DOI: 10.1080/09540962.2012.728781 File-URL: http://hdl.handle.net/10.1080/09540962.2012.728781 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:32:y:2012:i:6:p:417-424 Template-Type: ReDIF-Article 1.0 Author-Name: Magnus Schoeman Author-X-Name-First: Magnus Author-X-Name-Last: Schoeman Author-Name: David Baxter Author-X-Name-First: David Author-X-Name-Last: Baxter Author-Name: Keith Goffin Author-X-Name-First: Keith Author-X-Name-Last: Goffin Author-Name: Pietro Micheli Author-X-Name-First: Pietro Author-X-Name-Last: Micheli Title: Commercialization partnerships as an enabler of UK public sector innovation: the perfect match? Abstract: This article examines the potential for private sector organizations to contribute to public sector innovation. Specifically, the study explores how partnering with the private sector can go beyond delivery and extend to development of new services and new markets. The term ‘commercialization partnership’ is coined for such partnerships and the article describes an exploratory investigation of this emerging form of innovation. Journal: Public Money & Management Pages: 425-432 Issue: 6 Volume: 32 Year: 2012 Month: 11 X-DOI: 10.1080/09540962.2012.728782 File-URL: http://hdl.handle.net/10.1080/09540962.2012.728782 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:32:y:2012:i:6:p:425-432 Template-Type: ReDIF-Article 1.0 Author-Name: Javier Bilbao-Ubillos Author-X-Name-First: Javier Author-X-Name-Last: Bilbao-Ubillos Title: Social protection policies in developing countries: estimating the financial impact of new decisions Abstract: This article is based on the need to round out social benefits in developing countries with non-contributive schemes, to focus social public spending and to ensure the financial sustainability of any measures adopted. A simple tool is described for estimating the financial impact of potential measures in the field of social protection policies for public sector decision-makers. The decomposition of public spending on social benefits into four factors—two of which can be controlled by the public administration and could therefore be seen as typical instruments of a certain kind of social protection policy—is the starting point for the new model, which was tested in Colombia. Journal: Public Money & Management Pages: 433-438 Issue: 6 Volume: 32 Year: 2012 Month: 11 X-DOI: 10.1080/09540962.2012.728783 File-URL: http://hdl.handle.net/10.1080/09540962.2012.728783 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:32:y:2012:i:6:p:433-438 Template-Type: ReDIF-Article 1.0 Author-Name: Walter Kickert Author-X-Name-First: Walter Author-X-Name-Last: Kickert Title: How the Dutch government responded to financial, economic and fiscal crisis Abstract: This article describes how the Dutch government responded to that country's financial, economic and fiscal crises. The article covers the financial crisis in 2008 when the Dutch government took measures to support and save banks; the economic crisis in 2009, which forced the government to take economic recovery measures; and the resulting fiscal crisis of increasing state debts and budget deficits which led the incoming government in 2010 to begin cutbacks in public expenditure. Journal: Public Money & Management Pages: 439-443 Issue: 6 Volume: 32 Year: 2012 Month: 11 X-DOI: 10.1080/09540962.2012.728784 File-URL: http://hdl.handle.net/10.1080/09540962.2012.728784 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:32:y:2012:i:6:p:439-443 Template-Type: ReDIF-Article 1.0 Author-Name: Fraser Macfarlane Author-X-Name-First: Fraser Author-X-Name-Last: Macfarlane Author-Name: Joanne Duberley Author-X-Name-First: Joanne Author-X-Name-Last: Duberley Author-Name: Chris Fewtrell Author-X-Name-First: Chris Author-X-Name-Last: Fewtrell Author-Name: Martin Powell Author-X-Name-First: Martin Author-X-Name-Last: Powell Title: Talent management for NHS managers: human resources or resourceful humans? Abstract: The need for effective leadership in the UK public sector has been a prominent discourse in recent years. One aspect of this is a growing interest in talent management. This article examines the evolution of processes used for managing talent and developing leaders in the UK's National Health Service (NHS) by applying human resource management theory to an empirical case study. Our aim was to provide a constructive, but critical, analysis of the current role of managerial talent management and to comment on the suitability of the adopted approach in the NHS. Over the past three decades the NHS has come to adopt an increasingly ‘hard’ approach to talent management, i.e. rationalistic, managerial and narrowly focused on leadership competencies and senior management roles. This parallels a more general shift in the NHS from its traditional public sector ethos and humanistic values to more business-oriented values and ways of working. Journal: Public Money & Management Pages: 445-452 Issue: 6 Volume: 32 Year: 2012 Month: 11 X-DOI: 10.1080/09540962.2012.728786 File-URL: http://hdl.handle.net/10.1080/09540962.2012.728786 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:32:y:2012:i:6:p:445-452 Template-Type: ReDIF-Article 1.0 Author-Name: Francisco Longo Author-X-Name-First: Francisco Author-X-Name-Last: Longo Author-Name: Marc Esteve Author-X-Name-First: Marc Author-X-Name-Last: Esteve Title: Assessing the implementation of managerial reforms in Catalan government: the development of professional public management Abstract: This article examines the extent of recent managerial reforms in Catalan government. The results were unexpected. Reforms which aimed to provide public administrations with more managerially-oriented frameworks are failing to embed in Catalan administrations, particularly in areas like accountability and incentives systems. This article will be of particular value in countries where the boundaries between politicians and managers coming from administrative careers in the public service are blurred, such as in Spain, France and Italy. Journal: Public Money & Management Pages: 453-460 Issue: 6 Volume: 32 Year: 2012 Month: 11 X-DOI: 10.1080/09540962.2012.728788 File-URL: http://hdl.handle.net/10.1080/09540962.2012.728788 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:32:y:2012:i:6:p:453-460 Template-Type: ReDIF-Article 1.0 Author-Name: Lord Bichard Author-X-Name-First: Lord Author-X-Name-Last: Bichard Title: Editorial: The need for a public service strategy Journal: Public Money & Management Pages: 3-4 Issue: 1 Volume: 33 Year: 2013 Month: 1 X-DOI: 10.1080/09540962.2012.741403 File-URL: http://hdl.handle.net/10.1080/09540962.2012.741403 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:33:y:2013:i:1:p:3-4 Template-Type: ReDIF-Article 1.0 Author-Name: Marika Arena Author-X-Name-First: Marika Author-X-Name-Last: Arena Author-Name: Michela Arnaboldi Author-X-Name-First: Michela Author-X-Name-Last: Arnaboldi Title: Debate: Dealing with spending reviews—Italy Journal: Public Money & Management Pages: 4-6 Issue: 1 Volume: 33 Year: 2013 Month: 1 X-DOI: 10.1080/09540962.2013.744867 File-URL: http://hdl.handle.net/10.1080/09540962.2013.744867 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:33:y:2013:i:1:p:4-6 Template-Type: ReDIF-Article 1.0 Author-Name: Peter M. Jackson Author-X-Name-First: Peter M. Author-X-Name-Last: Jackson Title: Debate: Fraud risk management in the public sector Journal: Public Money & Management Pages: 6-8 Issue: 1 Volume: 33 Year: 2013 Month: 1 X-DOI: 10.1080/09540962.2013.744866 File-URL: http://hdl.handle.net/10.1080/09540962.2013.744866 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:33:y:2013:i:1:p:6-8 Template-Type: ReDIF-Article 1.0 Author-Name: Robbie Foy Author-X-Name-First: Robbie Author-X-Name-Last: Foy Author-Name: Louise Locock Author-X-Name-First: Louise Author-X-Name-Last: Locock Author-Name: Sarah Purdy Author-X-Name-First: Sarah Author-X-Name-Last: Purdy Author-Name: Catherine O'Donnell Author-X-Name-First: Catherine Author-X-Name-Last: O'Donnell Author-Name: Nicola Gray Author-X-Name-First: Nicola Author-X-Name-Last: Gray Author-Name: Tim Doran Author-X-Name-First: Tim Author-X-Name-Last: Doran Author-Name: Huw Davies Author-X-Name-First: Huw Author-X-Name-Last: Davies Title: Research shapes policy: but the dynamics are subtle Abstract: Major policy initiatives such as the Quality and Outcomes Framework (QOF) in the national contract for UK general practitioners might variably be informed by evidence at their inception, implementation and subsequent evolution. But what evidence gets admitted into these policy debates—and what is left out? Using QOF as an example, this article demonstrates what an analysis of the relationship between policy and the associated research can tell us about the underlying policy assumptions and about the role of evidence in policy debates. Journal: Public Money & Management Pages: 9-14 Issue: 1 Volume: 33 Year: 2013 Month: 1 X-DOI: 10.1080/09540962.2013.744869 File-URL: http://hdl.handle.net/10.1080/09540962.2013.744869 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:33:y:2013:i:1:p:9-14 Template-Type: ReDIF-Article 1.0 Author-Name: Pauline Jas Author-X-Name-First: Pauline Author-X-Name-Last: Jas Title: The role of interim managers in performance improvement: evidence from English local authorities Abstract: This article shows how interim managers use the ambiguity of being perceived as both an insider and outsider to an organization to manage difficult situations in the process of turnaround from poor performance. Their temporary involvement with an organization allows them to support staff, as well as deal with urgent managerial and governance issues. Their contributions to the improvement of organization performance often take place in the early stages of the process and remain largely invisible. Reducing management in the public sector in order to cut the cost of delivery may put organizational performance at risk. Journal: Public Money & Management Pages: 15-22 Issue: 1 Volume: 33 Year: 2013 Month: 1 X-DOI: 10.1080/09540962.2013.744890 File-URL: http://hdl.handle.net/10.1080/09540962.2013.744890 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:33:y:2013:i:1:p:15-22 Template-Type: ReDIF-Article 1.0 Author-Name: Sarah Hean Author-X-Name-First: Sarah Author-X-Name-Last: Hean Author-Name: Louise Worswick Author-X-Name-First: Louise Author-X-Name-Last: Worswick Author-Name: LeeAnn Fenge Author-X-Name-First: LeeAnn Author-X-Name-Last: Fenge Author-Name: Charlie Wilkinson Author-X-Name-First: Charlie Author-X-Name-Last: Wilkinson Author-Name: Stella Fearnley Author-X-Name-First: Stella Author-X-Name-Last: Fearnley Title: Keeping informed during times of economic downturn: the trusted amateur as a preferred source of financial information Abstract: Service providers need to understand financial capability from the perspective of the older client, in order to deliver services best suited for this age group. This article explores how older people perceive one dimension of their financial capability—their ability to stay financially informed. Older people were found to be accessing less traditional sources of financial information: they are either selfreliant for information, researching on the internet or using the media, or they tap into existing sources of social capital found within their social networks. Trusted public and voluntary sector service providers are preferred information resources over and above professionals in financial services. These findings suggest financial services need to build trust and/or form partnerships with other trusted voluntary or public sector services. Journal: Public Money & Management Pages: 23-30 Issue: 1 Volume: 33 Year: 2013 Month: 1 X-DOI: 10.1080/09540962.2013.744891 File-URL: http://hdl.handle.net/10.1080/09540962.2013.744891 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:33:y:2013:i:1:p:23-30 Template-Type: ReDIF-Article 1.0 Author-Name: Patrícia Gomes Author-X-Name-First: Patrícia Author-X-Name-Last: Gomes Author-Name: Silvia M. Mendes Author-X-Name-First: Silvia M. Author-X-Name-Last: Mendes Title: Performance measurement and management in Portuguese law enforcement Abstract: Performance measurement of police services is complicated by ambiguous and complex goaland objectives-setting, and by the difficulties of measuring outputs. This article looks at the organizational and management changes being made in Portuguese police forces. The authors fill a gap in the literature on performance measurement in Portugal by taking a national approach to the study of how law enforcement agencies are introducing new management accounting changes. The article therefore widens the debate on performance measurement and performance improvements in law enforcement. Journal: Public Money & Management Pages: 31-38 Issue: 1 Volume: 33 Year: 2013 Month: 1 X-DOI: 10.1080/09540962.2013.744892 File-URL: http://hdl.handle.net/10.1080/09540962.2013.744892 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:33:y:2013:i:1:p:31-38 Template-Type: ReDIF-Article 1.0 Author-Name: Inger Johanne Pettersen Author-X-Name-First: Inger Johanne Author-X-Name-Last: Pettersen Title: Diverse management practices— a study of clinical managers Abstract: This article examines whether changes in the governance of public hospitals in Norway have affected the perceived practices of operational managers. A study involving a survey of and interviews with clinical managers in Norwegian hospitals has shown that managers considering themselves highly involved in management control practices. The managers' perception of their control activities was related to such institutional pressures as budget deficits, as well as to contextual variables such as department size. This article shows that clinical managers also use accounting information for purposes other than simply being accountable for meeting budgets. Journal: Public Money & Management Pages: 39-46 Issue: 1 Volume: 33 Year: 2013 Month: 1 X-DOI: 10.1080/09540962.2013.744893 File-URL: http://hdl.handle.net/10.1080/09540962.2013.744893 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:33:y:2013:i:1:p:39-46 Template-Type: ReDIF-Article 1.0 Author-Name: Carolyn J. Cordery Author-X-Name-First: Carolyn J. Author-X-Name-Last: Cordery Author-Name: Sarah B. Proctor-Thomson Author-X-Name-First: Sarah B. Author-X-Name-Last: Proctor-Thomson Author-Name: Karen A. Smith Author-X-Name-First: Karen A. Author-X-Name-Last: Smith Title: Towards communicating the value of volunteers: lessons from the field Abstract: Well-managed volunteers are assets that charities insist they cannot do without. Nevertheless, few charities publish the value of their volunteers' efforts in annual reports. Charities' current practices in communicating volunteers' value reflect the regulatory environment, but not their increasing professionalization. Valuing volunteers can assist charities in services planning and to build their reputation in their communities. However, charities' managers must also accept that judgement is required in negotiating the sensitive nature of defining volunteers' value. Journal: Public Money & Management Pages: 47-54 Issue: 1 Volume: 33 Year: 2013 Month: 1 X-DOI: 10.1080/09540962.2013.744894 File-URL: http://hdl.handle.net/10.1080/09540962.2013.744894 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:33:y:2013:i:1:p:47-54 Template-Type: ReDIF-Article 1.0 Author-Name: Walter Kickert Author-X-Name-First: Walter Author-X-Name-Last: Kickert Title: How the Danish government responded to financial crises Abstract: This article examines the Danish government's responses to recent financial crises. The author discusses the banking crisis which began in 2008 when the government took a series of measures to rescue banks; the economic crisis in 2009 which led the government to take economic recovery measures; and the fiscal crisis which led government to cut back on spending in 2010 and 2011. This article not only looks at the contents of the measures, but also especially at the political decision-making processes leading to those measures. Journal: Public Money & Management Pages: 55-62 Issue: 1 Volume: 33 Year: 2013 Month: 1 X-DOI: 10.1080/09540962.2013.744895 File-URL: http://hdl.handle.net/10.1080/09540962.2013.744895 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:33:y:2013:i:1:p:55-62 Template-Type: ReDIF-Article 1.0 Author-Name: Veronica Vecchi Author-X-Name-First: Veronica Author-X-Name-Last: Vecchi Author-Name: Mark Hellowell Author-X-Name-First: Mark Author-X-Name-Last: Hellowell Title: Leasing by public authorities in Italy: creating economic value from a balance sheet illusion Abstract: Leasing allows organizations to procure fixed assets without the need for upfront investment, and can be an attractive option for public authorities. This article describes the pattern of public sector demand for leases in Italy. While leasing is widely regarded as a model with the potential to create economic value, demand for leases is mainly driven by accounting considerations. The authors suggest that the operating lease model may, if properly structured, offer the cost-certainty benefits associated with concession-based public--private partnership (PPP) contracts, but with lower transaction and financial costs. These findings have significant implications for procurement policy in Europe, where PPPs are being promoted by the EC and the governments of many member states. Journal: Public Money & Management Pages: 63-70 Issue: 1 Volume: 33 Year: 2013 Month: 1 X-DOI: 10.1080/09540962.2013.744896 File-URL: http://hdl.handle.net/10.1080/09540962.2013.744896 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:33:y:2013:i:1:p:63-70 Template-Type: ReDIF-Article 1.0 Author-Name: Qi Zhang Author-X-Name-First: Qi Author-X-Name-Last: Zhang Author-Name: James L. Chan Author-X-Name-First: James L. Author-X-Name-Last: Chan Title: New development: Fiscal transparency in China—government policy and the role of social media Abstract: Despite a reputation for secrecy, the Chinese government recently adopted a policy of publishing official financial information. The policy applies to all levels of government in China. The information released is being amplified by the media, particularly the internet-based social media, and has triggered unprecedented public discussion about corruption in government and financial management practices. This article describes the evolution and impact of this new fiscal transparency in China, and the role of social media in transmitting government financial information and providing feedback to government. Since this information is available only in Chinese, this article also discusses its general contents. Journal: Public Money & Management Pages: 71-75 Issue: 1 Volume: 33 Year: 2013 Month: 1 X-DOI: 10.1080/09540962.2012.741415 File-URL: http://hdl.handle.net/10.1080/09540962.2012.741415 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:33:y:2013:i:1:p:71-75 Template-Type: ReDIF-Article 1.0 Author-Name: Ruth Levitt Author-X-Name-First: Ruth Author-X-Name-Last: Levitt Author-Name: William Solesbury Author-X-Name-First: William Author-X-Name-Last: Solesbury Title: New development: Policy tsars—Whitehall's expert advisers revealed Abstract: The number of tsars in government acting as external experts has been steadily growing. Policy tsars are mostly businessmen and retired public servants. They are left free to work as they wish, so their practices vary greatly. In consequence, issues of propriety (since these are public appointments) and effectiveness (since they advise ministers very directly) arise. Journal: Public Money & Management Pages: 77-80 Issue: 1 Volume: 33 Year: 2013 Month: 1 X-DOI: 10.1080/09540962.2013.744898 File-URL: http://hdl.handle.net/10.1080/09540962.2013.744898 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:33:y:2013:i:1:p:77-80 Template-Type: ReDIF-Article 1.0 Author-Name: Jane Broadbent Author-X-Name-First: Jane Author-X-Name-Last: Broadbent Author-Name: Robin Middlehurst Author-X-Name-First: Robin Author-X-Name-Last: Middlehurst Title: Introduction Abstract: Once an élite system dealing with a privileged few, UK universities now have to deal with the challenges of educating many more students. State funding per student has become constrained as the country has struggled to control the increases in costs that the expanded number of students entails. Semiautonomous* universities are therefore looking for revenue streams to bolster increasingly restricted government funding. Two particular issues have emerged as responses to resource constraint as universities and the state have grappled with generating revenue and controlling costs: internationalization and private sector involvement. Both of these are considered here in order to illustrate the context of the theme articles contained in this issue of Public Money & Management.<fn id="FN0001"> * Universities have a level of autonomy but reliance on government funding constrains their autonomy (Broadbent, 2011). This is manifest in a variety of ways, but particularly in control of undergraduate student numbers, limiting the number of home and European Union students that a university can recruit. </fn> Journal: Public Money & Management Pages: 83-90 Issue: 2 Volume: 33 Year: 2013 Month: 3 X-DOI: 10.1080/09540962.2013.763412 File-URL: http://hdl.handle.net/10.1080/09540962.2013.763412 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:33:y:2013:i:2:p:83-90 Template-Type: ReDIF-Article 1.0 Author-Name: Roger Brown Author-X-Name-First: Roger Author-X-Name-Last: Brown Title: Debate: Do we really need world-class universities? Journal: Public Money & Management Pages: 91-92 Issue: 2 Volume: 33 Year: 2013 Month: 3 X-DOI: 10.1080/09540962.2013.763413 File-URL: http://hdl.handle.net/10.1080/09540962.2013.763413 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:33:y:2013:i:2:p:91-92 Template-Type: ReDIF-Article 1.0 Author-Name: Tommaso Agasisti Author-X-Name-First: Tommaso Author-X-Name-Last: Agasisti Author-Name: Giuseppe Catalano Author-X-Name-First: Giuseppe Author-X-Name-Last: Catalano Title: Debate: Innovation in the Italian public higher education system: introducing accrual accounting Journal: Public Money & Management Pages: 92-94 Issue: 2 Volume: 33 Year: 2013 Month: 3 X-DOI: 10.1080/09540962.2013.763414 File-URL: http://hdl.handle.net/10.1080/09540962.2013.763414 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:33:y:2013:i:2:p:92-94 Template-Type: ReDIF-Article 1.0 Author-Name: Elspeth Jones Author-X-Name-First: Elspeth Author-X-Name-Last: Jones Title: Internationalization and employability: the role of intercultural experiences in the development of transferable skills Abstract: This article identifies the alignment of transferable skills developed through international experience with those sought by graduate employers and argues the value of domestic intercultural contexts for similar learning. It is essential reading for world-wide universities, policy-makers and academics, offering key pointers for policy and practice. Journal: Public Money & Management Pages: 95-104 Issue: 2 Volume: 33 Year: 2013 Month: 3 X-DOI: 10.1080/09540962.2013.763416 File-URL: http://hdl.handle.net/10.1080/09540962.2013.763416 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:33:y:2013:i:2:p:95-104 Template-Type: ReDIF-Article 1.0 Author-Name: Marie Boitier Author-X-Name-First: Marie Author-X-Name-Last: Boitier Author-Name: Anne Rivière Author-X-Name-First: Anne Author-X-Name-Last: Rivière Title: Are French universities under control? Abstract: This article discusses the changes taking place in French universities resulting from France's move to New Public Management (NPM) principles in 2007. A new performance management system focusing on accountability and efficiency is currently under construction. However, the model is not yet entirely institutionalized, and resistance from various stakeholders is leading to some interesting adaptations. Journal: Public Money & Management Pages: 105-110 Issue: 2 Volume: 33 Year: 2013 Month: 3 X-DOI: 10.1080/09540962.2013.763417 File-URL: http://hdl.handle.net/10.1080/09540962.2013.763417 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:33:y:2013:i:2:p:105-110 Template-Type: ReDIF-Article 1.0 Author-Name: Adelien Decramer Author-X-Name-First: Adelien Author-X-Name-Last: Decramer Author-Name: Stijn Goeminne Author-X-Name-First: Stijn Author-X-Name-Last: Goeminne Author-Name: Carine Smolders Author-X-Name-First: Carine Author-X-Name-Last: Smolders Title: The impact of internationalization on volume and quality of scholarly publication performance Abstract: This article discusses the effect of academic teaching staff mobility and publication performance. It investigates how international teaching assignments affect research output (measured in terms of publication). The research described covered a large range of publication types (for example in peer-reviewed journals, conference proceedings, book chapters), disciplines and positions, as well as the duration and number of international visits. Generally, short, frequent teaching assignments increased productivity. Journal: Public Money & Management Pages: 111-117 Issue: 2 Volume: 33 Year: 2013 Month: 3 X-DOI: 10.1080/09540962.2013.763422 File-URL: http://hdl.handle.net/10.1080/09540962.2013.763422 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:33:y:2013:i:2:p:111-117 Template-Type: ReDIF-Article 1.0 Author-Name: Anne Lee Author-X-Name-First: Anne Author-X-Name-Last: Lee Title: New development: Are our doctoral programmes doing what we think they are? Abstract: While there is general agreement that the doctoral process is about the creation of original knowledge, there is less clarity about other objectives. In an age of austerity the potential conflict between longand short-term aims becomes more acute, as well as the conflict between larger scale objectives (such as sustainability, economic and intellectual development), quality assurance procedures and ethical requirements. These conflicts are explored through a review of some initiatives followed in Australia, England, Estonia, Germany, Norway, Sweden, the USA and Wales. Journal: Public Money & Management Pages: 119-122 Issue: 2 Volume: 33 Year: 2013 Month: 3 X-DOI: 10.1080/09540962.2013.763423 File-URL: http://hdl.handle.net/10.1080/09540962.2013.763423 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:33:y:2013:i:2:p:119-122 Template-Type: ReDIF-Article 1.0 Author-Name: Helen Sullivan Author-X-Name-First: Helen Author-X-Name-Last: Sullivan Author-Name: Paul Williams Author-X-Name-First: Paul Author-X-Name-Last: Williams Author-Name: Mick Marchington Author-X-Name-First: Mick Author-X-Name-Last: Marchington Author-Name: Louise Knight Author-X-Name-First: Louise Author-X-Name-Last: Knight Title: Collaborative futures: discursive realignments in austere times Abstract: This article explores the future of collaboration in an era of austerity. Boundary object theory provides a framework to assess the significance and role of four key discourses in collaboration—efficiency, effectiveness, responsiveness and cultural performance. Crisis provides a way of examining how discourses realign. The exploration of discourses aids critical analysis of collaboration across sectoral, geographical and disciplinary boundaries, highlighting the importance of understanding the contextual roots of collaboration theory and practice, and the implications of local/global dynamics. Journal: Public Money & Management Pages: 123-130 Issue: 2 Volume: 33 Year: 2013 Month: 3 X-DOI: 10.1080/09540962.2013.763424 File-URL: http://hdl.handle.net/10.1080/09540962.2013.763424 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:33:y:2013:i:2:p:123-130 Template-Type: ReDIF-Article 1.0 Author-Name: Benjamin Dreveton Author-X-Name-First: Benjamin Author-X-Name-Last: Dreveton Title: The advantages of the balanced scorecard in the public sector: beyond performance measurement Abstract: This article describes the introduction of a management control device (a balanced scorecard) in a French public sector organization. The focus is on the scorecard creation process itself. A two-year case study shows that the advantages of the scorecard go well beyond simply measuring performance: strategic, organizational and human benefits were gained. Journal: Public Money & Management Pages: 131-136 Issue: 2 Volume: 33 Year: 2013 Month: 3 X-DOI: 10.1080/09540962.2013.763425 File-URL: http://hdl.handle.net/10.1080/09540962.2013.763425 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:33:y:2013:i:2:p:131-136 Template-Type: ReDIF-Article 1.0 Author-Name: Itai Beeri Author-X-Name-First: Itai Author-X-Name-Last: Beeri Title: Direct administration of failing local authorities: democratic deficit or effective bureaucracy? Abstract: The recent economic slowdown has revealed major weaknesses in existing fiscal arrangements in local authorities, resulting in the introduction of stronger enforcement mechanisms in a number of OECD countries. This article describes an extreme intervention approach—the neutralization of the elected local leadership and its replacement with a convened committee (CC), in Israeli local authorities. The performance of local authorities headed by CCs was significantly improved with only a temporary loss of democracy. The Israeli approach could be an option for countries dealing with failing local administrations. Journal: Public Money & Management Pages: 137-144 Issue: 2 Volume: 33 Year: 2013 Month: 3 X-DOI: 10.1080/09540962.2013.763433 File-URL: http://hdl.handle.net/10.1080/09540962.2013.763433 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:33:y:2013:i:2:p:137-144 Template-Type: ReDIF-Article 1.0 Author-Name: Alan Doig Author-X-Name-First: Alan Author-X-Name-Last: Doig Author-Name: Michael Levi Author-X-Name-First: Michael Author-X-Name-Last: Levi Title: A case of arrested development? Delivering the UK National Fraud Strategy within competing policing policy priorities Abstract: The UK government has been developing strategy on fraud since 2006 looking at its cost to the nation, as well as its presence in many other areas of criminality, from identity theft to organized crime. This article focuses on the police dimension of the UK's fraud strategy, and its assimilation and implementation in the context of other policies and priorities. To avoid being arrested before it achieves anything, the fresh impetus sought by the last of the strategy reviews must take account of the ‘facts on the ground’, such as diminished police fraud investigation resources resulting from financial cutbacks and other, competing, priorities for these reduced resources. Journal: Public Money & Management Pages: 145-152 Issue: 2 Volume: 33 Year: 2013 Month: 3 X-DOI: 10.1080/09540962.2013.763435 File-URL: http://hdl.handle.net/10.1080/09540962.2013.763435 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:33:y:2013:i:2:p:145-152 Template-Type: ReDIF-Article 1.0 Author-Name: Nick Sciulli Author-X-Name-First: Nick Author-X-Name-Last: Sciulli Title: Organizational barriers to adapting infrastructure assets to climate change: evidence from coastal councils in Australia Abstract: The frequency and severity of extreme weather events, such as floods, storm surges, droughts, bushfires and cyclones, are forcing public organizations to look at their strategies for safeguarding their infrastructure assets. The organizational challenges facing local councils worldwide in the context of climate change have not been adequately developed or understood. This article addresses this gap in knowledge with a model that identifies the organizational barriers to adapting infrastructure to climate change. Managers can use the model to also assess the vulnerability of their infrastructure to climate change. Journal: Public Money & Management Pages: 153-160 Issue: 2 Volume: 33 Year: 2013 Month: 3 X-DOI: 10.1080/09540962.2013.763436 File-URL: http://hdl.handle.net/10.1080/09540962.2013.763436 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:33:y:2013:i:2:p:153-160 Template-Type: ReDIF-Article 1.0 Author-Name: Rob Wilson Author-X-Name-First: Rob Author-X-Name-Last: Wilson Author-Name: Susan Baines Author-X-Name-First: Susan Author-X-Name-Last: Baines Author-Name: Irene Hardill Author-X-Name-First: Irene Author-X-Name-Last: Hardill Author-Name: Martin Ferguson Author-X-Name-First: Martin Author-X-Name-Last: Ferguson Title: Editorial: Information for local governance. Data is the solution…what was the question again? Journal: Public Money & Management Pages: 163-166 Issue: 3 Volume: 33 Year: 2013 Month: 5 X-DOI: 10.1080/09540962.2013.785682 File-URL: http://hdl.handle.net/10.1080/09540962.2013.785682 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:33:y:2013:i:3:p:163-166 Template-Type: ReDIF-Article 1.0 Author-Name: Mike Martin Author-X-Name-First: Mike Author-X-Name-Last: Martin Title: Debate: Information economies for social care: copy and paste or learning from ecommerce? Journal: Public Money & Management Pages: 167-168 Issue: 3 Volume: 33 Year: 2013 Month: 5 X-DOI: 10.1080/09540962.2013.785688 File-URL: http://hdl.handle.net/10.1080/09540962.2013.785688 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:33:y:2013:i:3:p:167-168 Template-Type: ReDIF-Article 1.0 Author-Name: Nadeem Moghal Author-X-Name-First: Nadeem Author-X-Name-Last: Moghal Title: Debate: Local governance in a clinical setting—a void that needs live conversations Journal: Public Money & Management Pages: 168-170 Issue: 3 Volume: 33 Year: 2013 Month: 5 X-DOI: 10.1080/09540962.2013.785778 File-URL: http://hdl.handle.net/10.1080/09540962.2013.785778 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:33:y:2013:i:3:p:168-170 Template-Type: ReDIF-Article 1.0 Author-Name: Vicente Montesinos Author-X-Name-First: Vicente Author-X-Name-Last: Montesinos Author-Name: Isabel Brusca Author-X-Name-First: Isabel Author-X-Name-Last: Brusca Author-Name: Francesca Manes Rossi Author-X-Name-First: Francesca Manes Author-X-Name-Last: Rossi Author-Name: Natalia Aversano Author-X-Name-First: Natalia Author-X-Name-Last: Aversano Title: The usefulness of performance reporting in local government: comparing Italy and Spain Abstract: This article presents a comparative analysis of the perceived usefulness of performance information by managers in local authorities in Italy and Spain. Italy and Spain have similar cultural and administrative characteristics and in both countries there are external requirements (from central government) to adopt performance indicators. The adoption of performance indicators was found to be almost symbolic in both states. Journal: Public Money & Management Pages: 171-176 Issue: 3 Volume: 33 Year: 2013 Month: 5 X-DOI: 10.1080/09540962.2013.785701 File-URL: http://hdl.handle.net/10.1080/09540962.2013.785701 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:33:y:2013:i:3:p:171-176 Template-Type: ReDIF-Article 1.0 Author-Name: Paul Richter Author-X-Name-First: Paul Author-X-Name-Last: Richter Author-Name: Rob Wilson Author-X-Name-First: Rob Author-X-Name-Last: Wilson Title: ‘It's the tip of the iceberg’: the hidden tensions between theory, policy and practice in the management of Freedom of Information in English local government bodies—evidence from a regional study Abstract: On its introduction, the UK's Freedom of Information Act 2000 was heralded as signalling a new relationship between government and citizens. This article reflects on the role of FOI within approaches to information governance among local government bodies. Although FOI was acknowledged by research participants as being just the ‘tip of the iceberg’ set against broader information governance efforts, this article suggests that the UK is some way from a vibrant information commons. Journal: Public Money & Management Pages: 177-184 Issue: 3 Volume: 33 Year: 2013 Month: 5 X-DOI: 10.1080/09540962.2013.785702 File-URL: http://hdl.handle.net/10.1080/09540962.2013.785702 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:33:y:2013:i:3:p:177-184 Template-Type: ReDIF-Article 1.0 Author-Name: Martin Laffin Author-X-Name-First: Martin Author-X-Name-Last: Laffin Author-Name: Christianne Ormston Author-X-Name-First: Christianne Author-X-Name-Last: Ormston Title: Disconnected communities? ICT, policy learning and the lessons for central--local relations Abstract: Contemporary information and communication technologies (ICT) enable large amounts of information to be captured and communicated, and for service delivery processes to be re-engineered. However, claims for a new digital era governance and for the transformative role of ICT in public services are questionable. A policy learning approach is used in this article to demonstrate that the relationship between information, policy knowledge, formulation and action is complex and uncertain. ICT applications have limited capacity to transform radically the public policy process and the delivery of complex public services. Similarly, such applications are unlikely to transform central--local relations given the multiplicity of political, professional and territorial interests and perspectives. Journal: Public Money & Management Pages: 185-191 Issue: 3 Volume: 33 Year: 2013 Month: 5 X-DOI: 10.1080/09540962.2013.785703 File-URL: http://hdl.handle.net/10.1080/09540962.2013.785703 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:33:y:2013:i:3:p:185-191 Template-Type: ReDIF-Article 1.0 Author-Name: Claire Moxham Author-X-Name-First: Claire Author-X-Name-Last: Moxham Title: Measuring up: examining the potential for voluntary sector performance measurement to improve public service delivery Abstract: This article examines and challenges the notion that the process of measuring the performance of voluntary sector public service providers has the potential to improve the quality of public services. Through the lens of organizational learning, the study presents the findings of six case studies conducted in the UK. The findings suggest that performance measurement is primarily being used to demonstrate compliance and not as a tool for service improvement. Journal: Public Money & Management Pages: 193-200 Issue: 3 Volume: 33 Year: 2013 Month: 5 X-DOI: 10.1080/09540962.2013.785704 File-URL: http://hdl.handle.net/10.1080/09540962.2013.785704 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:33:y:2013:i:3:p:193-200 Template-Type: ReDIF-Article 1.0 Author-Name: James Cornford Author-X-Name-First: James Author-X-Name-Last: Cornford Author-Name: Rob Wilson Author-X-Name-First: Rob Author-X-Name-Last: Wilson Author-Name: Susan Baines Author-X-Name-First: Susan Author-X-Name-Last: Baines Author-Name: Ranald Richardson Author-X-Name-First: Ranald Author-X-Name-Last: Richardson Title: Local governance in the new information ecology: the challenge of building interpretative communities Abstract: The localism agenda in England, to the extent that it has been followed through, relies on the increasingly free availability of government data for its success. The availability of this open government data, however, solves nothing: as many writers have pointed out, such data needs to be interpreted and interpretation is always a function of a collective—what has been called an ‘interpretative’ or ‘epistemic’ community. The authors question the possibility of such local epistemic or interpretative communities emerging in the English context. Journal: Public Money & Management Pages: 201-208 Issue: 3 Volume: 33 Year: 2013 Month: 5 X-DOI: 10.1080/09540962.2013.785705 File-URL: http://hdl.handle.net/10.1080/09540962.2013.785705 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:33:y:2013:i:3:p:201-208 Template-Type: ReDIF-Article 1.0 Author-Name: Nuno Ferreira da Cruz Author-X-Name-First: Nuno Ferreira Author-X-Name-Last: da Cruz Author-Name: Rui Cunha Marques Author-X-Name-First: Rui Cunha Author-X-Name-Last: Marques Title: New development: The challenges of designing municipal governance indicators Abstract: Quantitative governance indicators are being increasingly used to investigate the quality of governance and to ‘measure what matters’ in local government. This article addresses the challenges of developing appropriate and accurate indicators and presents a model for assessing governance systematically. Journal: Public Money & Management Pages: 209-212 Issue: 3 Volume: 33 Year: 2013 Month: 5 X-DOI: 10.1080/09540962.2013.785706 File-URL: http://hdl.handle.net/10.1080/09540962.2013.785706 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:33:y:2013:i:3:p:209-212 Template-Type: ReDIF-Article 1.0 Author-Name: Toby Lowe Author-X-Name-First: Toby Author-X-Name-Last: Lowe Title: New development: The paradox of outcomes—the more we measure, the less we understand Abstract: The use of ‘outcomes’ as a concept to measure the effectiveness of social policy interventions is inherently flawed and creates unwelcome paradoxes. This article explains why, instead of improving the lives of those who receive support, a focus on outcome information distorts both the priorities and practice of organizations who deliver such support, resulting in poorer results for those most in need. It provides an important first stage towards the evolution of new ways of conceptualizing ways to create improvements in social policy delivery. Journal: Public Money & Management Pages: 213-216 Issue: 3 Volume: 33 Year: 2013 Month: 5 X-DOI: 10.1080/09540962.2013.785707 File-URL: http://hdl.handle.net/10.1080/09540962.2013.785707 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:33:y:2013:i:3:p:213-216 Template-Type: ReDIF-Article 1.0 Author-Name: Drummond Bone Author-X-Name-First: Drummond Author-X-Name-Last: Bone Title: Debate: Internationalization and privatization of higher education Journal: Public Money & Management Pages: 217-217 Issue: 3 Volume: 33 Year: 2013 Month: 5 X-DOI: 10.1080/09540962.2013.785708 File-URL: http://hdl.handle.net/10.1080/09540962.2013.785708 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:33:y:2013:i:3:p:217-217 Template-Type: ReDIF-Article 1.0 Author-Name: Peter Hill Author-X-Name-First: Peter Author-X-Name-Last: Hill Title: Debate: Radical reform or path dependency in action? The UK's welfare reforms Journal: Public Money & Management Pages: 218-220 Issue: 3 Volume: 33 Year: 2013 Month: 5 X-DOI: 10.1080/09540962.2013.787804 File-URL: http://hdl.handle.net/10.1080/09540962.2013.787804 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:33:y:2013:i:3:p:218-220 Template-Type: ReDIF-Article 1.0 Author-Name: Harry Barton Author-X-Name-First: Harry Author-X-Name-Last: Barton Title: ‘Lean’ policing? New approaches to business process improvement across the UK police service Abstract: The drive for efficiencies across all areas of public spending in the UK has accelerated the need for improvements in service performance. This article considers how police performance might be improved through the adoption of a ‘Lean’ philosophy. This is seen as a potential driver for internal police improvements and is made in response to the government's call for reform and to address the challenges of a decrease in future police funding. Journal: Public Money & Management Pages: 221-224 Issue: 3 Volume: 33 Year: 2013 Month: 5 X-DOI: 10.1080/09540962.2013.785709 File-URL: http://hdl.handle.net/10.1080/09540962.2013.785709 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:33:y:2013:i:3:p:221-224 Template-Type: ReDIF-Article 1.0 Author-Name: Pete Murphy Author-X-Name-First: Pete Author-X-Name-Last: Murphy Author-Name: Kirsten Greenhalgh Author-X-Name-First: Kirsten Author-X-Name-Last: Greenhalgh Title: Performance management in fire and rescue services Abstract: This article contributes to the strategic review of the 46 fire and rescue services in England and Wales. It examines the previous performance management regime and presents the authors' proposals for a new, more efficient and effective regime. Although targeted at England and Wales, the article will have relevance to other services and to fire services internationally. Journal: Public Money & Management Pages: 225-232 Issue: 3 Volume: 33 Year: 2013 Month: 5 X-DOI: 10.1080/09540962.2013.785711 File-URL: http://hdl.handle.net/10.1080/09540962.2013.785711 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:33:y:2013:i:3:p:225-232 Template-Type: ReDIF-Article 1.0 Author-Name: Clive Grace Author-X-Name-First: Clive Author-X-Name-Last: Grace Author-Name: Alan Fenna Author-X-Name-First: Alan Author-X-Name-Last: Fenna Title: Comparing for improvement: recent developments in benchmarking Journal: Public Money & Management Pages: 235-240 Issue: 4 Volume: 33 Year: 2013 Month: 7 X-DOI: 10.1080/09540962.2013.799797 File-URL: http://hdl.handle.net/10.1080/09540962.2013.799797 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:33:y:2013:i:4:p:235-240 Template-Type: ReDIF-Article 1.0 Author-Name: Carolyn Downs Author-X-Name-First: Carolyn Author-X-Name-Last: Downs Title: Debate: Local government selfimprovement— benchmarking through LG Inform Journal: Public Money & Management Pages: 241-242 Issue: 4 Volume: 33 Year: 2013 Month: 7 X-DOI: 10.1080/09540962.2013.799799 File-URL: http://hdl.handle.net/10.1080/09540962.2013.799799 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:33:y:2013:i:4:p:241-242 Template-Type: ReDIF-Article 1.0 Author-Name: Arnold F. Shober Author-X-Name-First: Arnold F. Author-X-Name-Last: Shober Title: Debate: Benchmarking inequality—driving education progress in the USA Journal: Public Money & Management Pages: 242-244 Issue: 4 Volume: 33 Year: 2013 Month: 7 X-DOI: 10.1080/09540962.2013.799800 File-URL: http://hdl.handle.net/10.1080/09540962.2013.799800 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:33:y:2013:i:4:p:242-244 Template-Type: ReDIF-Article 1.0 Author-Name: Gwyn Bevan Author-X-Name-First: Gwyn Author-X-Name-Last: Bevan Author-Name: Deborah Wilson Author-X-Name-First: Deborah Author-X-Name-Last: Wilson Title: Does ‘naming and shaming’ work for schools and hospitals? Lessons from natural experiments following devolution in England and Wales Abstract: Prior to devolution in 1999, governance of schools and hospitals in England and Wales was similar. After devolution, the funding and organization continued to be similar, but the two governments adopted different policies in the pursuit of common objectives. This paper reports the results of two ‘natural experiments’ which compare outcomes in the two countries before and after these policy changes. The governance model of ‘trust and altruism’ resulted in worse reported performance in Wales as compared with England on what were each government's key objectives. We argue that ‘naming and shaming’ worked in England, as compared with Wales, resulting in improved examination performance and eliminating the endemic problem of long waiting times. Journal: Public Money & Management Pages: 245-252 Issue: 4 Volume: 33 Year: 2013 Month: 7 X-DOI: 10.1080/09540962.2013.799801 File-URL: http://hdl.handle.net/10.1080/09540962.2013.799801 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:33:y:2013:i:4:p:245-252 Template-Type: ReDIF-Article 1.0 Author-Name: Elaine Yi Lu Author-X-Name-First: Elaine Yi Author-X-Name-Last: Lu Title: Beginning to unlock the black box of the budgetary performance evaluation practices in China: a case study of evaluation reports from Zhejiang province Abstract: Using first-hand performance evaluation reports from Zhejiang province and a series of interviews, this paper provides a preliminary assessment of performance evaluation in China. Evaluation reports are examined in terms of their format, content, evaluative criteria, conclusion and the characteristics of evaluation staff. China was found to be somewhat open in terms of involving external evaluators, and minimal variance was seen in evaluation scores. China is in the early stages of measuring performance in a context where centralized governance is in place; various reform initiatives are taking shape; the boundaries of scientific evaluations and the potential usefulness of performance evaluations within its political environment are unknown. Many developing economies are in similar situations, so this paper will have relevance well beyond China. Journal: Public Money & Management Pages: 253-260 Issue: 4 Volume: 33 Year: 2013 Month: 7 X-DOI: 10.1080/09540962.2013.799802 File-URL: http://hdl.handle.net/10.1080/09540962.2013.799802 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:33:y:2013:i:4:p:253-260 Template-Type: ReDIF-Article 1.0 Author-Name: Gerhard Hammerschmid Author-X-Name-First: Gerhard Author-X-Name-Last: Hammerschmid Author-Name: Steven Van de Walle Author-X-Name-First: Steven Author-X-Name-Last: Van de Walle Author-Name: Vid Stimac Author-X-Name-First: Vid Author-X-Name-Last: Stimac Title: Internal and external use of performance information in public organizations: results from an international survey Abstract: This paper analyses how public managers use performance information. A sample of over 3,100 high-level public sector executives from six European countries, provided evidence of significant country variations. Considerable variations were also found in patterns of use in different policy fields; and performance indicators were not used as often in central government as in local and regional government. Implementation of performance management instruments in an organization had a strong effect on the actual use of performance information. Journal: Public Money & Management Pages: 261-268 Issue: 4 Volume: 33 Year: 2013 Month: 7 X-DOI: 10.1080/09540962.2013.799803 File-URL: http://hdl.handle.net/10.1080/09540962.2013.799803 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:33:y:2013:i:4:p:261-268 Template-Type: ReDIF-Article 1.0 Author-Name: Sabine Kuhlmann Author-X-Name-First: Sabine Author-X-Name-Last: Kuhlmann Author-Name: Tim Jäkel Author-X-Name-First: Tim Author-X-Name-Last: Jäkel Title: Competing, collaborating or controlling? Comparing benchmarking in European local government Abstract: The way that local authorities in OECD countries compare and benchmark their performance varies widely. This paper explains some of the reasons behind the variations. The current local government benchmarking schemes in Europe— their governance, coverage and impact—largely depend on the institutional characteristics of the respective administrative and local government systems (in other words, the starting conditions). There are signs that, as a result of the fiscal crisis in Europe and need to cut public sector costs, many countries (but not England and Wales) are leaning towards compulsory large-scale benchmarking projects. Journal: Public Money & Management Pages: 269-276 Issue: 4 Volume: 33 Year: 2013 Month: 7 X-DOI: 10.1080/09540962.2013.799815 File-URL: http://hdl.handle.net/10.1080/09540962.2013.799815 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:33:y:2013:i:4:p:269-276 Template-Type: ReDIF-Article 1.0 Author-Name: Steve Martin Author-X-Name-First: Steve Author-X-Name-Last: Martin Author-Name: James Downe Author-X-Name-First: James Author-X-Name-Last: Downe Author-Name: Clive Grace Author-X-Name-First: Clive Author-X-Name-Last: Grace Author-Name: Sandra Nutley Author-X-Name-First: Sandra Author-X-Name-Last: Nutley Title: New development: All change? Performance assessment regimes in UK local government Abstract: Contrasting approaches to assessing the performance of public services highlight important issues for policy-makers and future research. We need systematic comparisons between countries. We should use a broader range of evidence. The public ought to have a greater role in designing performance criteria, and we need to know more about the impacts of assessments. Journal: Public Money & Management Pages: 277-280 Issue: 4 Volume: 33 Year: 2013 Month: 7 X-DOI: 10.1080/09540962.2013.799816 File-URL: http://hdl.handle.net/10.1080/09540962.2013.799816 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:33:y:2013:i:4:p:277-280 Template-Type: ReDIF-Article 1.0 Author-Name: Mark McAteer Author-X-Name-First: Mark Author-X-Name-Last: McAteer Author-Name: Andrew Stephens Author-X-Name-First: Andrew Author-X-Name-Last: Stephens Title: New development: The role of benchmarking in supporting improvement in local government— Scottish and Welsh practitioners' perspectives Abstract: Local councils need to deliver improved outcomes for their citizens. This article explains why councils, individually and collectively, need to understand and compare their performance by making better use of performance information to plan service improvements. This should extend to councils' partnership activities and not just those services delivered directly by councils. Journal: Public Money & Management Pages: 281-284 Issue: 4 Volume: 33 Year: 2013 Month: 7 X-DOI: 10.1080/09540962.2013.799833 File-URL: http://hdl.handle.net/10.1080/09540962.2013.799833 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:33:y:2013:i:4:p:281-284 Template-Type: ReDIF-Article 1.0 Author-Name: J. Gordon Murray Author-X-Name-First: J. Gordon Author-X-Name-Last: Murray Title: Debate: The need for procurement risk management Journal: Public Money & Management Pages: 285-287 Issue: 4 Volume: 33 Year: 2013 Month: 7 X-DOI: 10.1080/09540962.2013.799834 File-URL: http://hdl.handle.net/10.1080/09540962.2013.799834 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:33:y:2013:i:4:p:285-287 Template-Type: ReDIF-Article 1.0 Author-Name: Donald P. Moynihan Author-X-Name-First: Donald P. Author-X-Name-Last: Moynihan Author-Name: Wouter Vandenabeele Author-X-Name-First: Wouter Author-X-Name-Last: Vandenabeele Author-Name: Jens Blom-Hansen Author-X-Name-First: Jens Author-X-Name-Last: Blom-Hansen Title: Debate: Advancing public service motivation research Journal: Public Money & Management Pages: 288-289 Issue: 4 Volume: 33 Year: 2013 Month: 7 X-DOI: 10.1080/09540962.2013.799835 File-URL: http://hdl.handle.net/10.1080/09540962.2013.799835 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:33:y:2013:i:4:p:288-289 Template-Type: ReDIF-Article 1.0 Author-Name: Walter Kickert Author-X-Name-First: Walter Author-X-Name-Last: Kickert Title: How the German government responded to the financial, economic and fiscal crises Abstract: This paper explains the German government's response to the financial, economic and fiscal crises. It covers the financial crisis in 2008 when banks were supported (SoFFin), the economic crisis in 2009, and the fiscal crisis of increasing state debts and budget deficits which caused the German government to cut spending (Sparpaket) in 2010. The author looks at the contents of the government's responses, but also at the political and administrative aspects of the government's decision-making processes. Journal: Public Money & Management Pages: 291-296 Issue: 4 Volume: 33 Year: 2013 Month: 7 X-DOI: 10.1080/09540962.2013.799836 File-URL: http://hdl.handle.net/10.1080/09540962.2013.799836 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:33:y:2013:i:4:p:291-296 Template-Type: ReDIF-Article 1.0 Author-Name: Jens Heiling Author-X-Name-First: Jens Author-X-Name-Last: Heiling Author-Name: Sabine Schührer Author-X-Name-First: Sabine Author-X-Name-Last: Schührer Author-Name: James L. Chan Author-X-Name-First: James L. Author-X-Name-Last: Chan Title: New development: Towards a grand convergence? International proposals for aligning government budgets, accounts and finance statistics Abstract: Government responses to recent financial crises have imposed heavy burdens on the public finances of many countries, and exposed weak links between fiscal information sources: budgets, accounts and finance statistics. In order to better understand the causes and effects of financial crises—as well as to predict them early and manage them effectively—the International Monetary Fund (IMF) recently proposed a standard for fiscal forecasting. Viewing this alignment proposal as the culmination—a ‘grand convergence’—of earlier attempts at linking and improving these three fields, the authors describe and assess the IMF initiative, and discuss its likely impact. Journal: Public Money & Management Pages: 297-303 Issue: 4 Volume: 33 Year: 2013 Month: 7 X-DOI: 10.1080/09540962.2013.799838 File-URL: http://hdl.handle.net/10.1080/09540962.2013.799838 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:33:y:2013:i:4:p:297-303 Template-Type: ReDIF-Article 1.0 Author-Name: Matt Qvortrup Author-X-Name-First: Matt Author-X-Name-Last: Qvortrup Title: New development: Comparative perspectives on political divorce settlements—what happens when a country secedes? Abstract: This article presents an overview of the legal issues pertaining to the possible secession of Scotland from the United Kingdom. International law and existing norms are few and far between. However, many issues, such as the right to secession, settlement of debt and membership of international organizations are relatively well established. The likely conclusions are that Scotland would have to apply for membership of international organizations. However, it is far from certain that Scotland would have to pay its share of the UK's national debt. Journal: Public Money & Management Pages: 305-308 Issue: 4 Volume: 33 Year: 2013 Month: 7 X-DOI: 10.1080/09540962.2013.799839 File-URL: http://hdl.handle.net/10.1080/09540962.2013.799839 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:33:y:2013:i:4:p:305-308 Template-Type: ReDIF-Article 1.0 Author-Name: Robert Jupe Author-X-Name-First: Robert Author-X-Name-Last: Jupe Title: Editorial Journal: Public Money & Management Pages: 311-312 Issue: 5 Volume: 33 Year: 2013 Month: 9 X-DOI: 10.1080/09540962.2013.817113 File-URL: http://hdl.handle.net/10.1080/09540962.2013.817113 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:33:y:2013:i:5:p:311-312 Template-Type: ReDIF-Article 1.0 Author-Name: David Parker Author-X-Name-First: David Author-X-Name-Last: Parker Title: The privatized railways: problems foreseen Abstract: This paper looks at the planning of privatization within government. It is based on the author's unique access to internal government papers in his role as the Official Historian of Privatization, as well as interviews with former ministers, government officials and industry management. The paper reveals that a number of the problems that have arisen since privatization were foreseen.*<fn id="FN0001"> -super-* The author was given access to internal government papers yet to be released for public inspection under the 30-year rule. </fn> Journal: Public Money & Management Pages: 313-319 Issue: 5 Volume: 33 Year: 2013 Month: 9 X-DOI: 10.1080/09540962.2013.817114 File-URL: http://hdl.handle.net/10.1080/09540962.2013.817114 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:33:y:2013:i:5:p:313-319 Template-Type: ReDIF-Article 1.0 Author-Name: Sean McCartney Author-X-Name-First: Sean Author-X-Name-Last: McCartney Author-Name: John Stittle Author-X-Name-First: John Author-X-Name-Last: Stittle Title: ‘Failing to deliver’—the privatized British rail freight industry Abstract: Since rail privatization the performance of passenger services has received considerable publicity and comment, but that of the rail freight industry has received scant attention. The freight operators, industry planners and regulators, and governments have proclaimed it a ‘success story’ and advanced ambitious growth targets. This paper evaluates the overall performance of rail freight and argues it has been, at best, disappointing. The projected growth figures for rail freight are wildly optimistic. Journal: Public Money & Management Pages: 321-328 Issue: 5 Volume: 33 Year: 2013 Month: 9 X-DOI: 10.1080/09540962.2013.817115 File-URL: http://hdl.handle.net/10.1080/09540962.2013.817115 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:33:y:2013:i:5:p:321-328 Template-Type: ReDIF-Article 1.0 Author-Name: Ian Taylor Author-X-Name-First: Ian Author-X-Name-Last: Taylor Author-Name: Lynn Sloman Author-X-Name-First: Lynn Author-X-Name-Last: Sloman Title: Reunifying Britain's railways: obstacles and opportunities Abstract: During the European drive for rail liberalization in the 1990s Britain moved far beyond its continental neighbours. Amid signs of a resurgent political debate about Britain's privatized railways, the authors examine the obstacles confronting any policy-makers who may wish to re-integrate Britain's railway under public ownership. The paper considers what structural models could satisfy European rail directives, the potential for a government to reclaim rail passenger service franchises at minimal cost, and cost savings available to a de-fragmented railway without profit leakage. Journal: Public Money & Management Pages: 329-336 Issue: 5 Volume: 33 Year: 2013 Month: 9 X-DOI: 10.1080/09540962.2013.817118 File-URL: http://hdl.handle.net/10.1080/09540962.2013.817118 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:33:y:2013:i:5:p:329-336 Template-Type: ReDIF-Article 1.0 Author-Name: Robert Jupe Author-X-Name-First: Robert Author-X-Name-Last: Jupe Title: New development: Going off the rails? Rail franchising after the cancellation of the West Coast franchise competition Abstract: In August 2012, the UK's Department for Transport (DfT) announced the award of the new West Coast rail franchise to FirstGroup. The incumbent operator, Virgin Rail Group, then launched legal proceedings to challenge the decision. The DfT initially defended the award, but cancelled the franchise competition in October 2012 because it discovered serious errors in the procurement process. This article examines the key issues highlighted by this cancellation, and discusses their implications for the future of rail franchising. Journal: Public Money & Management Pages: 337-341 Issue: 5 Volume: 33 Year: 2013 Month: 9 X-DOI: 10.1080/09540962.2013.817119 File-URL: http://hdl.handle.net/10.1080/09540962.2013.817119 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:33:y:2013:i:5:p:337-341 Template-Type: ReDIF-Article 1.0 Author-Name: Tony Bolden Author-X-Name-First: Tony Author-X-Name-Last: Bolden Author-Name: Reg Harman Author-X-Name-First: Reg Author-X-Name-Last: Harman Title: New development: The purpose and planning of railways in the 21st century Abstract: Most people in Great Britain consider the national passenger railway system as essential. Yet little evidence exists about the system's roles and impacts or the benefits from substantial public funding. This article examines these issues, following recent government reports. It argues that the railway system's role must be fully established, to understand what level of public money should be committed, and that the franchising processes should engage local as well as national interests, both public and private. Journal: Public Money & Management Pages: 343-348 Issue: 5 Volume: 33 Year: 2013 Month: 9 X-DOI: 10.1080/09540962.2013.817120 File-URL: http://hdl.handle.net/10.1080/09540962.2013.817120 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:33:y:2013:i:5:p:343-348 Template-Type: ReDIF-Article 1.0 Author-Name: Martina Linnenluecke Author-X-Name-First: Martina Author-X-Name-Last: Linnenluecke Title: Debate: Can local government drive adaptation to climate change? Journal: Public Money & Management Pages: 349-351 Issue: 5 Volume: 33 Year: 2013 Month: 9 X-DOI: 10.1080/09540962.2013.817122 File-URL: http://hdl.handle.net/10.1080/09540962.2013.817122 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:33:y:2013:i:5:p:349-351 Template-Type: ReDIF-Article 1.0 Author-Name: Alan Stokes Author-X-Name-First: Alan Author-X-Name-Last: Stokes Title: Debate: Local councils' dilemma of planning for uncertainty Journal: Public Money & Management Pages: 351-352 Issue: 5 Volume: 33 Year: 2013 Month: 9 X-DOI: 10.1080/09540962.2013.817123 File-URL: http://hdl.handle.net/10.1080/09540962.2013.817123 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:33:y:2013:i:5:p:351-352 Template-Type: ReDIF-Article 1.0 Author-Name: Wolfgang Drechsler Author-X-Name-First: Wolfgang Author-X-Name-Last: Drechsler Title: Wang Anshi and the origins of modern public management in Song Dynasty China Abstract: Wang Anshi (1021--1086) is well known as one of the greatest statesmen of classical China, but it is rarely recognized that his 1058 ‘Wan Yan Shu’ is one of the first texts of public management in the modern sense. This is because Wang addressed still current concerns of a civil service—selection, training, motivation, remuneration—often presenting solutions that are completely in line with today's perspectives. Wang's work is particularly relevant now given the current global state of public management—post-NPM but with no clear new paradigm having emerged. Journal: Public Money & Management Pages: 353-360 Issue: 5 Volume: 33 Year: 2013 Month: 9 X-DOI: 10.1080/09540962.2013.817125 File-URL: http://hdl.handle.net/10.1080/09540962.2013.817125 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:33:y:2013:i:5:p:353-360 Template-Type: ReDIF-Article 1.0 Author-Name: Andrea Chiarini Author-X-Name-First: Andrea Author-X-Name-Last: Chiarini Author-Name: Enrico Bracci Author-X-Name-First: Enrico Author-X-Name-Last: Bracci Title: Implementing Lean Six Sigma in healthcare: issues from Italy Abstract: Lean Six Sigma is a method for strategic process improvement that aims to improve operational uniformity and quality, and reduce variations and waste. Lean thinking and Six Sigma have traditionally been applied to manufacturing. This paper examines ways of using Lean Six Sigma in healthcare organizations. The authors discuss the implications of their research for practitioners (managers and physicians) and present an agenda for future research. Journal: Public Money & Management Pages: 361-368 Issue: 5 Volume: 33 Year: 2013 Month: 9 X-DOI: 10.1080/09540962.2013.817126 File-URL: http://hdl.handle.net/10.1080/09540962.2013.817126 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:33:y:2013:i:5:p:361-368 Template-Type: ReDIF-Article 1.0 Author-Name: Adele Caldarelli Author-X-Name-First: Adele Author-X-Name-Last: Caldarelli Author-Name: Clelia Fiondella Author-X-Name-First: Clelia Author-X-Name-Last: Fiondella Author-Name: Marco Maffei Author-X-Name-First: Marco Author-X-Name-Last: Maffei Author-Name: Rosanna Spanò Author-X-Name-First: Rosanna Author-X-Name-Last: Spanò Author-Name: Massimo Aria Author-X-Name-First: Massimo Author-X-Name-Last: Aria Title: CEO performance evaluation systems: empirical findings from the Italian health service Abstract: This paper examines the way that the performance of chief executive officers of Italian healthcare organizations is evaluated. The aim is to analyse the extent of the use of New Public Management techniques in the highly regionalized and political Italian healthcare sector. A positive association was found between formal CEO performance evaluation systems and the quality of regional governance. There was no significant relationship between formal CEO performance evaluation and the duration of CEO tenure. Journal: Public Money & Management Pages: 369-376 Issue: 5 Volume: 33 Year: 2013 Month: 9 X-DOI: 10.1080/09540962.2013.817129 File-URL: http://hdl.handle.net/10.1080/09540962.2013.817129 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:33:y:2013:i:5:p:369-376 Template-Type: ReDIF-Article 1.0 Author-Name: Dorcas Mbuvi Author-X-Name-First: Dorcas Author-X-Name-Last: Mbuvi Author-Name: Klaas Schwartz Author-X-Name-First: Klaas Author-X-Name-Last: Schwartz Title: The politics of utility reform: a case study of the Ugandan water sector Abstract: The global pursuit of neoliberalist reforms has been a markedly political process resulting in a variety of outcomes. Using the case of the Ugandan water sector, the authors demonstrate that this political process is most pronounced when reforms lead to organizational changes and is less evident when private institutions are introduced. Journal: Public Money & Management Pages: 377-382 Issue: 5 Volume: 33 Year: 2013 Month: 9 X-DOI: 10.1080/09540962.2013.817130 File-URL: http://hdl.handle.net/10.1080/09540962.2013.817130 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:33:y:2013:i:5:p:377-382 Template-Type: ReDIF-Article 1.0 Author-Name: Harun Harun Author-X-Name-First: Harun Author-X-Name-Last: Harun Author-Name: Yi An Author-X-Name-First: Yi Author-X-Name-Last: An Author-Name: Abdul Kahar Author-X-Name-First: Abdul Author-X-Name-Last: Kahar Title: Implementation and challenges of introducing NPM and accrual accounting in Indonesian local government Abstract: This article provides insights into the implementation of New Public Management (NPM) practices in Indonesia, including the introduction of an accrual accounting system for local government. The adoption of NPM practices was part of political, economic and public sector reforms introduced after 1998. The article discusses the background and obstacles to the reforms and the nature of the accrual accounting system adopted by Indonesian local government. Finally, the authors make recommendations for policy-makers in Indonesia and other developing nations. Journal: Public Money & Management Pages: 383-388 Issue: 5 Volume: 33 Year: 2013 Month: 9 X-DOI: 10.1080/09540962.2013.817131 File-URL: http://hdl.handle.net/10.1080/09540962.2013.817131 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:33:y:2013:i:5:p:383-388 Template-Type: ReDIF-Article 1.0 Author-Name: Jane Broadbent Author-X-Name-First: Jane Author-X-Name-Last: Broadbent Title: Reclaiming the ideal of public service Journal: Public Money & Management Pages: 391-394 Issue: 6 Volume: 33 Year: 2013 Month: 11 X-DOI: 10.1080/09540962.2013.835992 File-URL: http://hdl.handle.net/10.1080/09540962.2013.835992 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:33:y:2013:i:6:p:391-394 Template-Type: ReDIF-Article 1.0 Author-Name: Katherine Tonkiss Author-X-Name-First: Katherine Author-X-Name-Last: Tonkiss Author-Name: Amy Noonan Author-X-Name-First: Amy Author-X-Name-Last: Noonan Title: Debate: Arm's- length bodies and alternative models of service delivery Journal: Public Money & Management Pages: 395-397 Issue: 6 Volume: 33 Year: 2013 Month: 11 X-DOI: 10.1080/09540962.2013.835993 File-URL: http://hdl.handle.net/10.1080/09540962.2013.835993 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:33:y:2013:i:6:p:395-397 Template-Type: ReDIF-Article 1.0 Author-Name: Michiel S. de Vries Author-X-Name-First: Michiel S. Author-X-Name-Last: de Vries Title: Debate: The search is on Journal: Public Money & Management Pages: 397-398 Issue: 6 Volume: 33 Year: 2013 Month: 11 X-DOI: 10.1080/09540962.2013.835995 File-URL: http://hdl.handle.net/10.1080/09540962.2013.835995 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:33:y:2013:i:6:p:397-398 Template-Type: ReDIF-Article 1.0 Author-Name: Kate Baxter Author-X-Name-First: Kate Author-X-Name-Last: Baxter Author-Name: Parvaneh Rabiee Author-X-Name-First: Parvaneh Author-X-Name-Last: Rabiee Author-Name: Caroline Glendinning Author-X-Name-First: Caroline Author-X-Name-Last: Glendinning Title: Managed personal budgets for older people: what are English local authorities doing to facilitate personalized and flexible care? Abstract: This paper explores how three local authorities in England have tried to facilitate personalized home care for older people through changes in commissioning and market development activities; and how these changes have been experienced by support planners and home care agency managers. Overall, it appears that changes are well intended, but the practicalities of implementing them raise some challenges that mean desired objectives may not always be achieved. Journal: Public Money & Management Pages: 399-406 Issue: 6 Volume: 33 Year: 2013 Month: 11 X-DOI: 10.1080/09540962.2013.835998 File-URL: http://hdl.handle.net/10.1080/09540962.2013.835998 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:33:y:2013:i:6:p:399-406 Template-Type: ReDIF-Article 1.0 Author-Name: Phil Saj Author-X-Name-First: Phil Author-X-Name-Last: Saj Title: The imperatives for organizational governance in a large charity: a strategic choice perspective Abstract: This paper explains the factors that shaped governance practices in a large charity. The author uses strategic choice theory in an analysis of case study data to bring into calculation the internal and external factors that impacted the roles of board members and executives. The paper finds overall support for a powersharing model and contributes to our understanding of governance in nonprofit organizations. Journal: Public Money & Management Pages: 407-414 Issue: 6 Volume: 33 Year: 2013 Month: 11 X-DOI: 10.1080/09540962.2013.835999 File-URL: http://hdl.handle.net/10.1080/09540962.2013.835999 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:33:y:2013:i:6:p:407-414 Template-Type: ReDIF-Article 1.0 Author-Name: Bruce Gurd Author-X-Name-First: Bruce Author-X-Name-Last: Gurd Title: Rising accountability of Australian non-government schools Abstract: This paper reflects on the contested space of school funding in Australia and with it accountability requirements for non-government schools. With the significant growth of Australian government schools has come substantial visibility and electoral power. Yet, over the past 20 years, the Australian central (Commonwealth) government has used its countervailing power to expand its accountability requirements. Possible lessons for the UK situation are suggested. Journal: Public Money & Management Pages: 415-420 Issue: 6 Volume: 33 Year: 2013 Month: 11 X-DOI: 10.1080/09540962.2013.836002 File-URL: http://hdl.handle.net/10.1080/09540962.2013.836002 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:33:y:2013:i:6:p:415-420 Template-Type: ReDIF-Article 1.0 Author-Name: Barry Ardley Author-X-Name-First: Barry Author-X-Name-Last: Ardley Author-Name: John Mcmanus Author-X-Name-First: John Author-X-Name-Last: Mcmanus Author-Name: David Floyd Author-X-Name-First: David Author-X-Name-Last: Floyd Title: Does Europe still represent a healthy deal in times of increased global challenges and reduced levels of growth? A market, service and social perspective of European healthcare Abstract: This paper analyses the challenges faced by European healthcare providers in an increasingly competitive world economy. It does this by providing the servicescape framework for analysis, as well as using supportive data on the current situation of European healthcare provision. Evidence suggests that there is much to be done to find the best ways of providing better healthcare provision for the EU citizens of the future. Journal: Public Money & Management Pages: 421-428 Issue: 6 Volume: 33 Year: 2013 Month: 11 X-DOI: 10.1080/09540962.2013.836003 File-URL: http://hdl.handle.net/10.1080/09540962.2013.836003 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:33:y:2013:i:6:p:421-428 Template-Type: ReDIF-Article 1.0 Author-Name: Alessandro Lombrano Author-X-Name-First: Alessandro Author-X-Name-Last: Lombrano Author-Name: Luca Zanin Author-X-Name-First: Luca Author-X-Name-Last: Zanin Title: IPSAS and local government consolidated financial statements—proposal for a territorial consolidation method Abstract: This paper presents a new consolidation method to improve local government accountability. After a brief review of consolidated financial statements in the public sector, the International Public Sector Accounting Standards approach to consolidation is described. The authors explain why this approach does not adequately consider the distinctive features of local governments. A case study is presented to illustrate the principles underlying the new method. Journal: Public Money & Management Pages: 429-436 Issue: 6 Volume: 33 Year: 2013 Month: 11 X-DOI: 10.1080/09540962.2013.836004 File-URL: http://hdl.handle.net/10.1080/09540962.2013.836004 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:33:y:2013:i:6:p:429-436 Template-Type: ReDIF-Article 1.0 Author-Name: Isabel Brusca Author-X-Name-First: Isabel Author-X-Name-Last: Brusca Author-Name: Vicente Montesinos Author-X-Name-First: Vicente Author-X-Name-Last: Montesinos Author-Name: Danny S. L. Chow Author-X-Name-First: Danny S. L. Author-X-Name-Last: Chow Title: Legitimating International Public Sector Accounting Standards (IPSAS): the case of Spain Abstract: Examinations of the growth in the adoption of International Public Sector Accounting Standards (IPSAS) at a global level have focused on Anglo-Saxon countries. This paper considers the implications of IPSAS adoption in Spain. The authors found that a combination of factors, such as the political need to demonstrate improvements in public sector accountability, 'code-law' based systems of governance, European Union pressures for the harmonization of business accounting and the credibility resulting from major international institutions adopting IPSAS, all contributed to its legitimation in Spain. Journal: Public Money & Management Pages: 437-444 Issue: 6 Volume: 33 Year: 2013 Month: 11 X-DOI: 10.1080/09540962.2013.836006 File-URL: http://hdl.handle.net/10.1080/09540962.2013.836006 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:33:y:2013:i:6:p:437-444 Template-Type: ReDIF-Article 1.0 Author-Name: Oliver Fritsch Author-X-Name-First: Oliver Author-X-Name-Last: Fritsch Author-Name: Claudio M. Radaelli Author-X-Name-First: Claudio M. Author-X-Name-Last: Radaelli Author-Name: Lorna Schrefler Author-X-Name-First: Lorna Author-X-Name-Last: Schrefler Author-Name: Andrea Renda Author-X-Name-First: Andrea Author-X-Name-Last: Renda Title: Comparing the content of regulatory impact assessments in the UK and the EU Abstract: This paper examines the content of impact assessments (IAs) in the European Commission (EC) and the UK for the period 2005 to 2010. We coded 477 IAs for the UK and 296 for the EC, using a detailed scorecard. The findings suggest that IA is not a perfunctory activity in the European Union and the UK. The breadth of consultation and economic analysis has improved steadily across the years, arguably as a result of learning and regulatory oversight. The UK and the EC are strikingly similar on a number of dimensions (such as economic analysis and identification of costs and benefits). However, the IAs of the EC seem to pay more attention to social and environmental dimensions. The conclusions reflect on the implications of the authors' findings for current policy discussions concerning regulatory quality and the role of regulatory oversight bodies. Journal: Public Money & Management Pages: 445-452 Issue: 6 Volume: 33 Year: 2013 Month: 11 X-DOI: 10.1080/09540962.2013.836007 File-URL: http://hdl.handle.net/10.1080/09540962.2013.836007 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:33:y:2013:i:6:p:445-452 Template-Type: ReDIF-Article 1.0 Author-Name: Michael Gibbons Author-X-Name-First: Michael Author-X-Name-Last: Gibbons Author-Name: David Parker Author-X-Name-First: David Author-X-Name-Last: Parker Title: New development: Recent changes to the UK's regulatory process Abstract: The UK prime minister is committed to leading the first government 'in modern history to leave office having reduced the overall burden of regulation rather than increased it'. In our paper in Public Money & Management in 2012 (Vol. 32, No. 4), we set out the role of the Regulatory Policy Committee (RPC) in the government's better regulation agenda (Gibbons and Parker, 2012). Since then a number of changes to the regulatory process has been introduced. In this article we describe the main changes to the UK's regulatory processes introduced since July 2012, including changes to the way the RPC operates. Journal: Public Money & Management Pages: 453-457 Issue: 6 Volume: 33 Year: 2013 Month: 11 X-DOI: 10.1080/09540962.2013.836008 File-URL: http://hdl.handle.net/10.1080/09540962.2013.836008 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:33:y:2013:i:6:p:453-457 Template-Type: ReDIF-Article 1.0 Author-Name: Marco Meneguzzo Author-X-Name-First: Marco Author-X-Name-Last: Meneguzzo Author-Name: Alessandro Sancino Author-X-Name-First: Alessandro Author-X-Name-Last: Sancino Author-Name: Marcel Guenon Author-X-Name-First: Marcel Author-X-Name-Last: Guenon Author-Name: Gloria Fiorani Author-X-Name-First: Gloria Author-X-Name-Last: Fiorani Title: New development: The crisis and European local government reforms Abstract: This article highlights the main reform trajectories put in place in French, Italian, German and Portuguese local governments during the recent crisis and identifies a number of important trends: for example increasing centralization of decision-making powers away from local governments. The authors explain why local governments have an opportunity to use reforms during the crisis to strategically reposition their value proposition. Journal: Public Money & Management Pages: 459-462 Issue: 6 Volume: 33 Year: 2013 Month: 11 X-DOI: 10.1080/09540962.2013.836010 File-URL: http://hdl.handle.net/10.1080/09540962.2013.836010 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:33:y:2013:i:6:p:459-462 Template-Type: ReDIF-Article 1.0 Author-Name: Tony Bolden Author-X-Name-First: Tony Author-X-Name-Last: Bolden Author-Name: Reg Harman Author-X-Name-First: Reg Author-X-Name-Last: Harman Title: New development: High speed rail in Great Britain—its rationale and purpose Abstract: The HS2 rail route proposed for Great Britain mirrors an international trend towards creating new high speed rail services. Yet its rapid evolution in Great Britain remains controversial. Arguments for improved north-south travel and large economic benefits are being countered with concerns over its high costs, its transformational qualities and opposition to its environmental impacts. This article sets out some principles and criteria for developing high speed rail in Great Britain across a number of fields: economic, environmental, railway strategy, and spatial planning. The authors support high speed rail development but, reflecting experience in continental Europe, identify proper rationale and purpose as essential to its acceptance. Journal: Public Money & Management Pages: 463-468 Issue: 6 Volume: 33 Year: 2013 Month: 11 X-DOI: 10.1080/09540962.2013.836011 File-URL: http://hdl.handle.net/10.1080/09540962.2013.836011 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:33:y:2013:i:6:p:463-468 Template-Type: ReDIF-Article 1.0 Author-Name: Andrew Massey Author-X-Name-First: Andrew Author-X-Name-Last: Massey Title: Editorial Journal: Public Money & Management Pages: 3-4 Issue: 1 Volume: 34 Year: 2014 Month: 1 X-DOI: 10.1080/09540962.2014.865913 File-URL: http://hdl.handle.net/10.1080/09540962.2014.865913 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:34:y:2014:i:1:p:3-4 Template-Type: ReDIF-Article 1.0 Author-Name: Duncan McTavish Author-X-Name-First: Duncan Author-X-Name-Last: McTavish Title: Debate: Scotland, the United Kingdom and complex government Journal: Public Money & Management Pages: 4-8 Issue: 1 Volume: 34 Year: 2014 Month: 1 X-DOI: 10.1080/09540962.2014.865915 File-URL: http://hdl.handle.net/10.1080/09540962.2014.865915 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:34:y:2014:i:1:p:4-8 Template-Type: ReDIF-Article 1.0 Author-Name: Helena Djurkovic Author-X-Name-First: Helena Author-X-Name-Last: Djurkovic Title: Debate: Open Access in academic journal publishing Journal: Public Money & Management Pages: 8-10 Issue: 1 Volume: 34 Year: 2014 Month: 1 X-DOI: 10.1080/09540962.2014.865926 File-URL: http://hdl.handle.net/10.1080/09540962.2014.865926 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:34:y:2014:i:1:p:8-10 Template-Type: ReDIF-Article 1.0 Author-Name: Paul Spicker Author-X-Name-First: Paul Author-X-Name-Last: Spicker Title: Seven Principles of Public Life: time to rethink Abstract: <italic>The Seven Principles of Public Life, developed by the Nolan Committee, claim to be concerned with the development of an ethical culture, but they have been imposed by central authority. The principles are muddled and unclear, but beyond that they have signally failed to relate to many of the key ethical issues which have arisen in public services in the intervening period. This paper reviews both some of the alternative principles that might be considered, and the possibility of a different approach based on virtue ethics.</italic> Journal: Public Money & Management Pages: 11-18 Issue: 1 Volume: 34 Year: 2014 Month: 1 X-DOI: 10.1080/09540962.2014.865927 File-URL: http://hdl.handle.net/10.1080/09540962.2014.865927 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:34:y:2014:i:1:p:11-18 Template-Type: ReDIF-Article 1.0 Author-Name: Kirsten Greenhalgh Author-X-Name-First: Kirsten Author-X-Name-Last: Greenhalgh Author-Name: Donald Harradine Author-X-Name-First: Donald Author-X-Name-Last: Harradine Title: Civil society commissioning: the accounting contribution to strategy Abstract: <italic>The authors propose that an accounting discipline contribution, throughout the commissioning cycle for services, is essential to the strategic perspective and therefore the long-term sustainability of service given the growing importance to the delivery of public services by commissioned civil society organizations (CSOs). The authors examine a Department for Work & Pensions (DWP) project in one local authority in the UK to identify the contribution that could and should be made. A model, the strategic accounting commissioning cycle (SACC), which suggests the contribution to be made by the accounting discipline at each stage within the cycle, has been developed to assist the identification of this contribution.</italic> Journal: Public Money & Management Pages: 19-26 Issue: 1 Volume: 34 Year: 2014 Month: 1 X-DOI: 10.1080/09540962.2014.865928 File-URL: http://hdl.handle.net/10.1080/09540962.2014.865928 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:34:y:2014:i:1:p:19-26 Template-Type: ReDIF-Article 1.0 Author-Name: Mark Huijben Author-X-Name-First: Mark Author-X-Name-Last: Huijben Author-Name: Arno Geurtsen Author-X-Name-First: Arno Author-X-Name-Last: Geurtsen Author-Name: Jan van Helden Author-X-Name-First: Jan Author-X-Name-Last: van Helden Title: Managing overhead in public sector organizations through benchmarking Abstract: <italic>Many public sector organizations struggle with the size of their overhead. The current crisis has forced them to cut costs, but how drastic can these cuts be without losing too much value? In 2001, we started an overhead benchmarking project in the Netherlands and by 2012, 1,500 public sector organizations had participated in the study. This paper shows how benchmarking of overhead costs helps organizations to understand and properly balance the costs and benefits of their overhead functions.</italic> Journal: Public Money & Management Pages: 27-34 Issue: 1 Volume: 34 Year: 2014 Month: 1 X-DOI: 10.1080/09540962.2014.865929 File-URL: http://hdl.handle.net/10.1080/09540962.2014.865929 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:34:y:2014:i:1:p:27-34 Template-Type: ReDIF-Article 1.0 Author-Name: Gianluca Veronesi Author-X-Name-First: Gianluca Author-X-Name-Last: Veronesi Author-Name: Ian Kirkpatrick Author-X-Name-First: Ian Author-X-Name-Last: Kirkpatrick Author-Name: Francesco Vallascas Author-X-Name-First: Francesco Author-X-Name-Last: Vallascas Title: Does clinical management improve efficiency? Evidence from the English National Health Service Abstract: <italic>The paper investigates the presence and impact of clinicians on the boards of National Health Service (NHS) acute care trusts on efficiency over a three-year period (2006--2009). The analysis shows an increase, albeit marginal, in the number of clinically qualified directors in the period under investigation. Furthermore, it reveals that the percentage of clinicians--and, more specifically, doctors--at the board level is positively associated to the rating achieved for the financial management of resources. Although the results need to be treated cautiously, they do lend support to the argument that increased clinical involvement in management decision-making will have benefits for the performance of hospital services.</italic> Journal: Public Money & Management Pages: 35-42 Issue: 1 Volume: 34 Year: 2014 Month: 1 X-DOI: 10.1080/09540962.2014.865932 File-URL: http://hdl.handle.net/10.1080/09540962.2014.865932 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:34:y:2014:i:1:p:35-42 Template-Type: ReDIF-Article 1.0 Author-Name: Samuel Carpintero Author-X-Name-First: Samuel Author-X-Name-Last: Carpintero Author-Name: Ole Helby Petersen Author-X-Name-First: Ole Helby Author-X-Name-Last: Petersen Title: PPP projects in transport: evidence from light rail projects in Spain Abstract: <italic>Public--private partnerships (PPPs) have been extensively used in Spain for the procurement of light rail systems. This paper analyses five projects that have been in operation for more than five years. The authors examine the reasoning behind the selection of the PPP projects, risk-sharing mechanisms, competition among private providers, and overall cost-effectiveness. The paper demonstrates a need for more rigorous assessments of the merits of PPP projects before they are initiated.</italic> Journal: Public Money & Management Pages: 43-50 Issue: 1 Volume: 34 Year: 2014 Month: 1 X-DOI: 10.1080/09540962.2014.865935 File-URL: http://hdl.handle.net/10.1080/09540962.2014.865935 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:34:y:2014:i:1:p:43-50 Template-Type: ReDIF-Article 1.0 Author-Name: Xiaomei Deng Author-X-Name-First: Xiaomei Author-X-Name-Last: Deng Author-Name: Yuhong Wang Author-X-Name-First: Yuhong Author-X-Name-Last: Wang Author-Name: Qianqian Zhang Author-X-Name-First: Qianqian Author-X-Name-Last: Zhang Author-Name: Judy Xiye Huang Author-X-Name-First: Judy Xiye Author-X-Name-Last: Huang Author-Name: Jingjing Cui Author-X-Name-First: Jingjing Author-X-Name-Last: Cui Title: Analysis of fraud risk in public construction projects in China Abstract: <italic>This paper focuses on the root causes of construction fraud in China through detailed analysis of information collected from seven public construction projects. The three dimensions of 'fraud triangle' (pressure, rationalization, and opportunity) were used to identify factors that influence attitudes and behavior in fraudulent situations. Five measures are recommended to combat fraud on public projects.</italic> Journal: Public Money & Management Pages: 51-58 Issue: 1 Volume: 34 Year: 2014 Month: 1 X-DOI: 10.1080/09540962.2014.865939 File-URL: http://hdl.handle.net/10.1080/09540962.2014.865939 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:34:y:2014:i:1:p:51-58 Template-Type: ReDIF-Article 1.0 Author-Name: Pat Barrett Author-X-Name-First: Pat Author-X-Name-Last: Barrett Title: New development: Financial reform and good governance Abstract: <italic>It has taken almost 15 years for an Australian government to again proceed with major financial reform. Earlier this year, the then minister for finance when introducing new legislation implementing the reforms under one Act (the Public Governance, Performance and Accountability Act 2013) noted that the system was 'not broken' but that it 'creaks at times'. That Act represents about one half of the proposed reforms but is central to their success. One of the more interesting aspects of the reforms is that they were developed in an open process with the involvement of both public and private sector advisers over a three-year period and oversight by the Department of Finance, similar to the approach taken with the ground-breaking public service reforms in Australia in the 1990s. The focus is largely on financial reform as part of good governance, stressing performance and accountability, but also giving prominence to risk management and the associated notion of 'earned autonomy' and less 'red tape'. In addition, attention is given to the need to establish a governance framework that recognizes the increasing co-operation and collaboration across agencies and entities, across governments at all levels and across sectors of the economy. We continue to learn from research in both the UK and Canada in particular, recognizing both the similarities and differences between the public and private sectors.</italic> Journal: Public Money & Management Pages: 59-66 Issue: 1 Volume: 34 Year: 2014 Month: 1 X-DOI: 10.1080/09540962.2014.854987 File-URL: http://hdl.handle.net/10.1080/09540962.2014.854987 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:34:y:2014:i:1:p:59-66 Template-Type: ReDIF-Article 1.0 Author-Name: Talal A. Al-Kassar Author-X-Name-First: Talal A. Author-X-Name-Last: Al-Kassar Author-Name: Jared S. Soileau Author-X-Name-First: Jared S. Author-X-Name-Last: Soileau Title: New development: Accounting and accountability for government revenues in Iraq Abstract: <italic>This paper focuses on a new control body created by the Iraqi parliament: the Commission of Integrity. The authors describe the ways that the Iraqi government is using accounting and auditing to fight financial and managerial corruption and to measure oil and tax accurately as a percentage of total government income.</italic> Journal: Public Money & Management Pages: 67-70 Issue: 1 Volume: 34 Year: 2014 Month: 1 X-DOI: 10.1080/09540962.2014.865944 File-URL: http://hdl.handle.net/10.1080/09540962.2014.865944 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:34:y:2014:i:1:p:67-70 Template-Type: ReDIF-Article 1.0 Author-Name: Neil Reeder Author-X-Name-First: Neil Author-X-Name-Last: Reeder Title: New development: UK government ambitions for a preventative agenda-- fact or 'futurewash'? Abstract: <italic>Local government in England is responsible for many preventative actions, from youth work to encouraging households to reduce levels of waste. A high priority for prevention would imply maintained funding levels, or at least a decline no worse than overall. However, analysis suggests that preventative spend by English local authorities declined from 32.4% of spend in 2010/11 to 30.6% in 2011/ 12: a proportional fall of 5.5%. Similar effects have been observed in other European countries. This suggests that short-termism is taking precedence as budget cuts hit.</italic> Journal: Public Money & Management Pages: 71-74 Issue: 1 Volume: 34 Year: 2014 Month: 1 X-DOI: 10.1080/09540962.2014.865946 File-URL: http://hdl.handle.net/10.1080/09540962.2014.865946 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:34:y:2014:i:1:p:71-74 Template-Type: ReDIF-Article 1.0 Author-Name: Giuseppe Grossi Author-X-Name-First: Giuseppe Author-X-Name-Last: Grossi Author-Name: Denita Cepiku Author-X-Name-First: Denita Author-X-Name-Last: Cepiku Title: Editorial Journal: Public Money & Management Pages: 79-81 Issue: 2 Volume: 34 Year: 2014 Month: 3 X-DOI: 10.1080/09540962.2014.887513 File-URL: http://hdl.handle.net/10.1080/09540962.2014.887513 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:34:y:2014:i:2:p:79-81 Template-Type: ReDIF-Article 1.0 Author-Name: S. J. Bailey Author-X-Name-First: S. J. Author-X-Name-Last: Bailey Author-Name: P. Valkama Author-X-Name-First: P. Author-X-Name-Last: Valkama Author-Name: S. Salonen Author-X-Name-First: S. Author-X-Name-Last: Salonen Title: The EU's public finance crisis: causes, consequences and cure Abstract: This paper considers the causes and consequences of the crisis in the public finances of EU member states and other countries. It critically appraises the proposed 'cures' and whether they are likely to be successful by analysing 'structural gaps' in the public finances. The paper theorizes the multifaceted causes of the crisis--these being financial, political, institutional, economic and cultural. It concludes that the proposed cures will not necessarily close structural gaps and that a sustainable long-term strategy for the public finances has to be much more holistic, creating symmetry between decisions to spend and liability to finance those decisions. Journal: Public Money & Management Pages: 83-90 Issue: 2 Volume: 34 Year: 2014 Month: 3 X-DOI: 10.1080/09540962.2014.887514 File-URL: http://hdl.handle.net/10.1080/09540962.2014.887514 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:34:y:2014:i:2:p:83-90 Template-Type: ReDIF-Article 1.0 Author-Name: Geraldine Robbins Author-X-Name-First: Geraldine Author-X-Name-Last: Robbins Author-Name: Irvine Lapsley Author-X-Name-First: Irvine Author-X-Name-Last: Lapsley Title: The success story of the Eurozone crisis? Ireland's austerity measures Abstract: <italic>This paper examines the response of the Irish government to the Eurozone fiscal crisis. This paper discusses the external financial assistance programme sought and implemented, economic recovery to date, and the impacts of austerity in Ireland. As Ireland nears the end of the 'Programme of Support' from Europe the contention that Ireland is a success story is explored. The paper reveals the primacy of financial cutbacks in the Irish response and the limited efforts at public management reforms.</italic> Journal: Public Money & Management Pages: 91-98 Issue: 2 Volume: 34 Year: 2014 Month: 3 X-DOI: 10.1080/09540962.2014.887515 File-URL: http://hdl.handle.net/10.1080/09540962.2014.887515 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:34:y:2014:i:2:p:91-98 Template-Type: ReDIF-Article 1.0 Author-Name: J. F. A. (Tom) Overmans Author-X-Name-First: J. F. A. (Tom) Author-X-Name-Last: Overmans Author-Name: Mirko Noordegraaf Author-X-Name-First: Mirko Author-X-Name-Last: Noordegraaf Title: Managing austerity: rhetorical and real responses to fiscal stress in local government Abstract: Coping with fiscal stress is a major challenge. Four responses can be identified for managing austerity: decline, cutbacks, retrenchment, and downsizing. Rhetorically, governments are innovative. In reality, however, fiscal measures that tend towards stability are most often used. This paper unpicks current austerity practices in Dutch cities, identifying successes and failures. Journal: Public Money & Management Pages: 99-106 Issue: 2 Volume: 34 Year: 2014 Month: 3 X-DOI: 10.1080/09540962.2014.887517 File-URL: http://hdl.handle.net/10.1080/09540962.2014.887517 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:34:y:2014:i:2:p:99-106 Template-Type: ReDIF-Article 1.0 Author-Name: Emma Capalbo Author-X-Name-First: Emma Author-X-Name-Last: Capalbo Author-Name: Giuseppe Grossi Author-X-Name-First: Giuseppe Author-X-Name-Last: Grossi Title: Assessing the influence of socioeconomic drivers on Italian municipal financial destabilization Abstract: The influence of external factors on local government finances, particularly bankruptcies, is much debated. This paper investigates the relationship between regional socioeconomic features and those Italian municipalities that have been declared 'financially destabilized' (i.e. bankrupt). Statistical evidence confirms that municipalities located in regions with particular socioeconomic features are less exposed to financial destabilization. An early model that attempts to predict local fiscal stress is presented. Journal: Public Money & Management Pages: 107-114 Issue: 2 Volume: 34 Year: 2014 Month: 3 X-DOI: 10.1080/09540962.2014.887518 File-URL: http://hdl.handle.net/10.1080/09540962.2014.887518 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:34:y:2014:i:2:p:107-114 Template-Type: ReDIF-Article 1.0 Author-Name: Ulf Papenfuß Author-X-Name-First: Ulf Author-X-Name-Last: Papenfuß Title: How (should) public authorities report on state-owned enterprises for financial sustainability and cutback management--a new quality model Abstract: Empirical data show the significance of state-owned enterprises (SOEs) for providing public services. Financial sustainability, cutback management and budget consolidation are no longer possible without including SOEs. This paper examines the ways that public authorities reported on the capital, performance and debts of their SOEs in Germany, Austria and Switzerland between 2009 and 2012. The quality of holdings reporting was found to differ quite considerably. The author provides new knowledge and a conceptual approach for countries all over the world to evaluate and substantially enhance public management concerning financial sustainability and cutbacks. Journal: Public Money & Management Pages: 115-122 Issue: 2 Volume: 34 Year: 2014 Month: 3 X-DOI: 10.1080/09540962.2014.887519 File-URL: http://hdl.handle.net/10.1080/09540962.2014.887519 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:34:y:2014:i:2:p:115-122 Template-Type: ReDIF-Article 1.0 Author-Name: Lotta-Maria Sinervo Author-X-Name-First: Lotta-Maria Author-X-Name-Last: Sinervo Title: Interpreting financial balance in local government: a case study from Finland Abstract: Long-term economic balance in local government is often interpreted based on accrual accounting information. This case study from Finland shows that accruals information has limitations. The author distinguishes four different interpretations of economic balance: results-related, resource-related, needs- related and value-related. She concludes that accrual accounting information should be complemented with information about efficiency and equity of services. Journal: Public Money & Management Pages: 123-130 Issue: 2 Volume: 34 Year: 2014 Month: 3 X-DOI: 10.1080/09540962.2014.887521 File-URL: http://hdl.handle.net/10.1080/09540962.2014.887521 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:34:y:2014:i:2:p:123-130 Template-Type: ReDIF-Article 1.0 Author-Name: Ian Roberge Author-X-Name-First: Ian Author-X-Name-Last: Roberge Title: New development: Canada's cutback management Abstract: This new development article presents the study of narratives as an important approach to the practice and analysis of public management overall and more specifically to that of cutback management and financial sustainability. Canada's current fiscal situation is used as an example to highlight the usefulness of narratives in the discipline; the article also provides lessons for European countries currently facing a public finance crisis. Journal: Public Money & Management Pages: 131-134 Issue: 2 Volume: 34 Year: 2014 Month: 3 X-DOI: 10.1080/09540962.2014.887545 File-URL: http://hdl.handle.net/10.1080/09540962.2014.887545 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:34:y:2014:i:2:p:131-134 Template-Type: ReDIF-Article 1.0 Author-Name: Eugenio Caperchione Author-X-Name-First: Eugenio Author-X-Name-Last: Caperchione Author-Name: Federica Salvatori Author-X-Name-First: Federica Author-X-Name-Last: Salvatori Author-Name: Elisabetta Benghi Author-X-Name-First: Elisabetta Author-X-Name-Last: Benghi Title: New development: Where there's a will, there's a way--acting beyond cutbacks Abstract: A sustainable solution to the recent financial crisis requires a sea-change in governments' thinking, rather than just cutting expenses. Governments need to re-examine the managerial and cultural factors that lie beyond the crisis: the way budgets are prepared, the (lack of) strategic management, the limited room left for innovation, and excessive reliance on public entities for the solution of social problems. Journal: Public Money & Management Pages: 135-138 Issue: 2 Volume: 34 Year: 2014 Month: 3 X-DOI: 10.1080/09540962.2014.887546 File-URL: http://hdl.handle.net/10.1080/09540962.2014.887546 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:34:y:2014:i:2:p:135-138 Template-Type: ReDIF-Article 1.0 Author-Name: Sheila Ellwood Author-X-Name-First: Sheila Author-X-Name-Last: Ellwood Title: Debate: Autonomy, governance, accountability and a new audit regime Journal: Public Money & Management Pages: 139-141 Issue: 2 Volume: 34 Year: 2014 Month: 3 X-DOI: 10.1080/09540962.2014.887547 File-URL: http://hdl.handle.net/10.1080/09540962.2014.887547 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:34:y:2014:i:2:p:139-141 Template-Type: ReDIF-Article 1.0 Author-Name: J. Gordon Murray Author-X-Name-First: J. Gordon Author-X-Name-Last: Murray Title: Debate: Public procurement needs outcome evaluations Journal: Public Money & Management Pages: 141-143 Issue: 2 Volume: 34 Year: 2014 Month: 3 X-DOI: 10.1080/09540962.2014.887548 File-URL: http://hdl.handle.net/10.1080/09540962.2014.887548 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:34:y:2014:i:2:p:141-143 Template-Type: ReDIF-Article 1.0 Author-Name: Brian M. Mills Author-X-Name-First: Brian M. Author-X-Name-Last: Mills Author-Name: Mark S. Rosentraub Author-X-Name-First: Mark S. Author-X-Name-Last: Rosentraub Author-Name: Jason A. Winfree Author-X-Name-First: Jason A. Author-X-Name-Last: Winfree Author-Name: Michael B. Cantor Author-X-Name-First: Michael B. Author-X-Name-Last: Cantor Title: Fiscal outcomes and tax impacts from stadium financing strategies in Arlington, Texas Abstract: This paper addresses the case of Arlington, Texas and its strategy of using a sales tax increase to fund the construction of its sports stadiums. While Arlington exported a large portion of the tax increase to nearby areas--and increased its monthly sales and use tax collections by nearly $1.7 million--the net outcome with respect to economic activity may not justify its use due to relatively large losses in taxable spending within the city. While certain industry sectors may be prime taxation targets due to unique characteristics of a given area, public managers must be aware of the potential to avoid these taxes due to how municipal boundaries are drawn.The financing lessons provided will be applicable to any tax increase implementation for facilities with temporary tenants or any other publicly-funded project, for example the Olympic Games and World Cup. Journal: Public Money & Management Pages: 145-152 Issue: 2 Volume: 34 Year: 2014 Month: 3 X-DOI: 10.1080/09540962.2014.887550 File-URL: http://hdl.handle.net/10.1080/09540962.2014.887550 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:34:y:2014:i:2:p:145-152 Template-Type: ReDIF-Article 1.0 Author-Name: Matt Qvortrup Author-X-Name-First: Matt Author-X-Name-Last: Qvortrup Title: New development: The comparative study of secession referendums Abstract: There have been 50 referendums on independence since the Second World War. Most were held in the 1990s when the international community required that the independence of new states in former communist countries were ratified by referendums. Most referendums on independence have been held in developing countries or in areas with limited experiences of democratic governance. Apart from the 2006 referendum in Montenegro, all referendums in developed capitalist democracies have resulted in defeat. Winning a referendum on independence in Scotland will be a tall order. However, as other referendums show, charismatic leaders such as de Gaulle in France and British prime minister Tony Blair in Northern Ireland have on rare occasions overcome obstacles and won referendums on nationalist issues although the polls were initially against them. Journal: Public Money & Management Pages: 153-156 Issue: 2 Volume: 34 Year: 2014 Month: 3 X-DOI: 10.1080/09540962.2014.887552 File-URL: http://hdl.handle.net/10.1080/09540962.2014.887552 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:34:y:2014:i:2:p:153-156 Template-Type: ReDIF-Article 1.0 Author-Name: Andrew Massey Author-X-Name-First: Andrew Author-X-Name-Last: Massey Title: Editorial Journal: Public Money & Management Pages: 157-158 Issue: 3 Volume: 34 Year: 2014 Month: 5 X-DOI: 10.1080/09540962.2014.907999 File-URL: http://hdl.handle.net/10.1080/09540962.2014.907999 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:34:y:2014:i:3:p:157-158 Template-Type: ReDIF-Article 1.0 Author-Name: Mark Serwotka Author-X-Name-First: Mark Author-X-Name-Last: Serwotka Title: Debate: A social security system can only reflect wider society Journal: Public Money & Management Pages: 158-159 Issue: 3 Volume: 34 Year: 2014 Month: 5 X-DOI: 10.1080/09540962.2014.908000 File-URL: http://hdl.handle.net/10.1080/09540962.2014.908000 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:34:y:2014:i:3:p:158-159 Template-Type: ReDIF-Article 1.0 Author-Name: Nick Hillman Author-X-Name-First: Nick Author-X-Name-Last: Hillman Title: Debate: Reforming state welfare Journal: Public Money & Management Pages: 159-161 Issue: 3 Volume: 34 Year: 2014 Month: 5 X-DOI: 10.1080/09540962.2014.908001 File-URL: http://hdl.handle.net/10.1080/09540962.2014.908001 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:34:y:2014:i:3:p:159-161 Template-Type: ReDIF-Article 1.0 Author-Name: Michael W. Bauer Author-X-Name-First: Michael W. Author-X-Name-Last: Bauer Author-Name: Stefan Becker Author-X-Name-First: Stefan Author-X-Name-Last: Becker Title: Debate: From the front line to the back stage-how the financial crisis has quietly strengthened the European Commission Journal: Public Money & Management Pages: 161-163 Issue: 3 Volume: 34 Year: 2014 Month: 5 X-DOI: 10.1080/09540962.2014.908003 File-URL: http://hdl.handle.net/10.1080/09540962.2014.908003 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:34:y:2014:i:3:p:161-163 Template-Type: ReDIF-Article 1.0 Author-Name: Adam M. Williams Author-X-Name-First: Adam M. Author-X-Name-Last: Williams Title: Local preferencing for local suppliers: examining the use of locality in public procurement Abstract: <italic>The academic literature on the selection of suppliers for public contracts, while vast, lacks attention when examining the use of local suppliers. Benefits of local suppliers have been discussed with respect to local economies, but the actual selection of these suppliers has been largely ignored. This paper examines the choice of local suppliers when there is an explicit desire for public procurement agencies to cater to minority-owned and emerging small businesses. The paper provides important insight into local supplier selection, while opening new avenues of future research into the role these suppliers play in the supply chain</italic>. Journal: Public Money & Management Pages: 165-172 Issue: 3 Volume: 34 Year: 2014 Month: 5 X-DOI: 10.1080/09540962.2014.908006 File-URL: http://hdl.handle.net/10.1080/09540962.2014.908006 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:34:y:2014:i:3:p:165-172 Template-Type: ReDIF-Article 1.0 Author-Name: Michael Howlett Author-X-Name-First: Michael Author-X-Name-Last: Howlett Author-Name: Andrea Migone Author-X-Name-First: Andrea Author-X-Name-Last: Migone Title: Assessing contract policy work: overseeing Canadian policy consultants Abstract: <italic>Most of the interest in assessment of policy consulting in recent years has been related to financial and budgetary matters. This narrow focus has not dealt adequately with other important issues such as the impact of increased external consulting on the range and quality of advice and services provided to government. As such, important dimensions of this kind of contracting behaviour have been missed. This paper supplements new government contract data with the findings of a 2012-13 survey of approximately 160 Canadian federal government policy managers to investigate the oversight of contracts for policy work in Canada. Inefficiencies generated by a generalized lack of shared data and knowledge gained through the employment of external consultants is a major characteristic of this activity, which existing financially-based control systems fail to manage effectively</italic>. Journal: Public Money & Management Pages: 173-180 Issue: 3 Volume: 34 Year: 2014 Month: 5 X-DOI: 10.1080/09540962.2014.908007 File-URL: http://hdl.handle.net/10.1080/09540962.2014.908007 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:34:y:2014:i:3:p:173-180 Template-Type: ReDIF-Article 1.0 Author-Name: Emanuele Teti Author-X-Name-First: Emanuele Author-X-Name-Last: Teti Author-Name: Alan Collins Author-X-Name-First: Alan Author-X-Name-Last: Collins Author-Name: John Sedgwick Author-X-Name-First: John Author-X-Name-Last: Sedgwick Title: An offer they couldn't refuse (but probably should have): the ineffectiveness of Italian state subsidies to movie-making Abstract: <italic>Public financial support to national movie (film) production is typically conditional on very subjective artistic and socio-cultural criteria and objectives. Yet the question remains as to whether state subsidies actually help films at the box office. This paper shows the public grant regime in Italy did not develop the industry as intended, since in an overwhelming number of cases, production losses exceeded subsidy. The subsidy regime was ineffective and wasteful. Specific institutional and political features characterizing the Italian system are important components in this story. The conclusions will be of interest to all countries making commercial films</italic>. Journal: Public Money & Management Pages: 181-188 Issue: 3 Volume: 34 Year: 2014 Month: 5 X-DOI: 10.1080/09540962.2014.908008 File-URL: http://hdl.handle.net/10.1080/09540962.2014.908008 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:34:y:2014:i:3:p:181-188 Template-Type: ReDIF-Article 1.0 Author-Name: Carolina Pontones Rosa Author-X-Name-First: Carolina Pontones Author-X-Name-Last: Rosa Author-Name: Rosario P�rez Morote Author-X-Name-First: Rosario P�rez Author-X-Name-Last: Morote Author-Name: Malcolm J. Prowle Author-X-Name-First: Malcolm J. Author-X-Name-Last: Prowle Title: Developing performance audit in Spanish local government: an empirical study of a way forward Abstract: <italic>Like many developed countries, public services in Spain are facing a prolonged period of financial austerity. Consequently, most parts of the Spanish public sector have to give consideration to various aspects of public services, including the means for improving existing performance. Performance audit is seen as a key means for improving performance in Spanish local government but the approach is not as well developed as in many other countries. This paper is an empiricallybased study of the current situation regarding performance audit in the Spanish local government sector and provides pointers as to how this approach might be strengthened</italic>. Journal: Public Money & Management Pages: 189-196 Issue: 3 Volume: 34 Year: 2014 Month: 5 X-DOI: 10.1080/09540962.2014.908009 File-URL: http://hdl.handle.net/10.1080/09540962.2014.908009 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:34:y:2014:i:3:p:189-196 Template-Type: ReDIF-Article 1.0 Author-Name: Francis McGeough Author-X-Name-First: Francis Author-X-Name-Last: McGeough Title: Performance information in the Irish public sector: a comparison with the UK Abstract: <italic>Public sector organizations (PSOs) are expected to account for not only the monies spent but what has been achieved with this money. Therefore, performance reporting has become a key issue for PSOs. In a comparable sample of PSOs in the UK and Ireland with an operational focus, it was found that UK PSOs provide substantially more performance information. Irish PSOs are particularly hesitant about producing performance targets. A key lesson from this paper is that the establishment of performance targets must be driven by the political system</italic>. Journal: Public Money & Management Pages: 197-204 Issue: 3 Volume: 34 Year: 2014 Month: 5 X-DOI: 10.1080/09540962.2014.908010 File-URL: http://hdl.handle.net/10.1080/09540962.2014.908010 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:34:y:2014:i:3:p:197-204 Template-Type: ReDIF-Article 1.0 Author-Name: Derek Birrell Author-X-Name-First: Derek Author-X-Name-Last: Birrell Author-Name: Ann Marie Gray Author-X-Name-First: Ann Marie Author-X-Name-Last: Gray Title: Welfare reform and devolution: issues of parity, discretion and divergence for the UK government and the devolved administrations Abstract: <italic>The impact of devolution in the UK on social security is examined in the context of the major powers in the area continuing to be exercised by the Westminster government. Developments and principles involved are described in three perspectives and phases. First, the established model of parity with minor adjustments. Second, parity with enhanced discretion associated with the introduction of welfare reforms. Third, the prospect of the future transformation of the parity principle with increased focus on greater fiscal responsibility and greater devolution and divergence in social security, and with the additional context of the referendum on independence for Scotland. Also discussed are the implications of either a 'yes' or 'no' vote in the Scottish referendum</italic>. Journal: Public Money & Management Pages: 205-212 Issue: 3 Volume: 34 Year: 2014 Month: 5 X-DOI: 10.1080/09540962.2014.908030 File-URL: http://hdl.handle.net/10.1080/09540962.2014.908030 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:34:y:2014:i:3:p:205-212 Template-Type: ReDIF-Article 1.0 Author-Name: Joseph Drew Author-X-Name-First: Joseph Author-X-Name-Last: Drew Author-Name: Brian Dollery Author-X-Name-First: Brian Author-X-Name-Last: Dollery Title: Separation anxiety: an empirical evaluation of the Australian Sunshine Coast Regional Council de-amalgamation Abstract: <italic>As part of the broader Queensland local government amalgamation programme, in 2008 Noosa Shire Council, Caloundra City Council and Maroochy Shire Council were compulsorily merged into a new Sunshine Coast Regional Council. Five years on, unyielding public opposition and a new Queensland Government has secured deamalgamation of Noosa Shire from the Sunshine Coast Regional Council. Given the almost complete absence of empirical literature on municipal de-amalgamation, the Noosa case provides a rare opportunity to empirically assess a de-amalgamation process. Accordingly, this paper provides a critical evaluation of the de-amalgamation analysis prepared by the Queensland Treasury Corporation. Far from placating residents, the de-amalgamation plans are likely to provoke further acrimony due not only to equity problems, but also a lack of democratic representation on key decisionmaking bodies. On a broader level, this case study serves as a template for the theory and practice associated with any municipal de-amalgamation-either in Australia or abroad</italic>. Journal: Public Money & Management Pages: 213-220 Issue: 3 Volume: 34 Year: 2014 Month: 5 X-DOI: 10.1080/09540962.2014.908032 File-URL: http://hdl.handle.net/10.1080/09540962.2014.908032 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:34:y:2014:i:3:p:213-220 Template-Type: ReDIF-Article 1.0 Author-Name: Yunxiao Xu Author-X-Name-First: Yunxiao Author-X-Name-Last: Xu Author-Name: Caichen Ma Author-X-Name-First: Caichen Author-X-Name-Last: Ma Author-Name: James L. Chan Author-X-Name-First: James L. Author-X-Name-Last: Chan Title: New development: Wang Anshi's <italic>Wanyanshu</italic> as the origins of modern public management? Abstract: <italic>A recent paper in this journal (Drechsler, 2013) traced the origins of modern public management to the Wanyanshu, a memorandum Wang Anshi submitted in 1058 to a Song Dynasty emperor in China. We raise doubts about the author's assessment and claims about that still remarkable document about government human resource management, in part by citing Chinese historians' ambivalence. Believing in the value of Sino-Western comparative research in public management, we push back the origins of Chinese statecraft by 2,000 years by suggesting further research into older and greater Chinese contributions to global public management</italic>. Journal: Public Money & Management Pages: 221-226 Issue: 3 Volume: 34 Year: 2014 Month: 5 X-DOI: 10.1080/09540962.2014.908033 File-URL: http://hdl.handle.net/10.1080/09540962.2014.908033 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:34:y:2014:i:3:p:221-226 Template-Type: ReDIF-Article 1.0 Author-Name: Jean Hartley Author-X-Name-First: Jean Author-X-Name-Last: Hartley Title: New development: Eight and a half propositions to stimulate frugal innovation Abstract: <italic>This article distills some key ideas and practices which research indicates can stimulate innovation in public services in thrifty ways. Some propositions may be surprising, given the conventional wisdom about innovation. The propositions are intended to provoke policy-makers, public managers and academics, challenging thinking and encouraging new approaches to innovation</italic>. Journal: Public Money & Management Pages: 227-232 Issue: 3 Volume: 34 Year: 2014 Month: 5 X-DOI: 10.1080/09540962.2014.908034 File-URL: http://hdl.handle.net/10.1080/09540962.2014.908034 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:34:y:2014:i:3:p:227-232 Template-Type: ReDIF-Article 1.0 Author-Name: Manuel Pedro Rodríguez Bolívar Author-X-Name-First: Manuel Pedro Rodríguez Author-X-Name-Last: Bolívar Author-Name: Andrés Navarro Galera Author-X-Name-First: Andrés Navarro Author-X-Name-Last: Galera Author-Name: Laura Alcaide Muñoz Author-X-Name-First: Laura Alcaide Author-X-Name-Last: Muñoz Title: New development: The role of accounting in assessing local government sustainability Abstract: <italic>In order to evaluate financial sustainability, public sector managers are being pressured to provide better financial information and information transparency. This article examines the role of accounting in assessing the sustainability of local governments and analyses of the usefulness of annual income statements in the measurement of 'inter-period equity'</italic>. Journal: Public Money & Management Pages: 233-236 Issue: 3 Volume: 34 Year: 2014 Month: 5 X-DOI: 10.1080/09540962.2014.908035 File-URL: http://hdl.handle.net/10.1080/09540962.2014.908035 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:34:y:2014:i:3:p:233-236 Template-Type: ReDIF-Article 1.0 Author-Name: Gordon Greenshields Author-X-Name-First: Gordon Author-X-Name-Last: Greenshields Title: New development: Time for a consequential impact tax to support the NHS? Abstract: <italic>The UK's National Health Service (NHS) is facing its most serious financial crisis since its inception and positive, enduring, fundamental changes need to be made if the NHS is to survive as a financially sustainable entity. This article looks at the costs of lifestyle self-abuse behaviour (over 15% of the total NHS spending) and proposes a new tax to offset the costs of treatment and preventative education. The idea is applicable to other countries facing similar problems</italic>. Journal: Public Money & Management Pages: 237-241 Issue: 3 Volume: 34 Year: 2014 Month: 5 X-DOI: 10.1080/09540962.2014.908037 File-URL: http://hdl.handle.net/10.1080/09540962.2014.908037 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:34:y:2014:i:3:p:237-241 Template-Type: ReDIF-Article 1.0 Author-Name: Sheila Ellwood Author-X-Name-First: Sheila Author-X-Name-Last: Ellwood Title: Editorial Journal: Public Money & Management Pages: 243-243 Issue: 4 Volume: 34 Year: 2014 Month: 7 X-DOI: 10.1080/09540962.2014.920193 File-URL: http://hdl.handle.net/10.1080/09540962.2014.920193 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:34:y:2014:i:4:p:243-243 Template-Type: ReDIF-Article 1.0 Author-Name: J. Gordon Murray Author-X-Name-First: J. Gordon Author-X-Name-Last: Murray Title: Debate: UK public procurement 2014 Journal: Public Money & Management Pages: 244-246 Issue: 4 Volume: 34 Year: 2014 Month: 7 X-DOI: 10.1080/09540962.2014.920194 File-URL: http://hdl.handle.net/10.1080/09540962.2014.920194 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:34:y:2014:i:4:p:244-246 Template-Type: ReDIF-Article 1.0 Author-Name: Wolfgang Drechsler Author-X-Name-First: Wolfgang Author-X-Name-Last: Drechsler Title: Debate: Towards understanding Wang Anshi and Confucian public management Journal: Public Money & Management Pages: 246-248 Issue: 4 Volume: 34 Year: 2014 Month: 7 X-DOI: 10.1080/09540962.2014.920195 File-URL: http://hdl.handle.net/10.1080/09540962.2014.920195 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:34:y:2014:i:4:p:246-248 Template-Type: ReDIF-Article 1.0 Author-Name: Clare Moran Author-X-Name-First: Clare Author-X-Name-Last: Moran Author-Name: Shona Russell Author-X-Name-First: Shona Author-X-Name-Last: Russell Title: Debate: At a loss-responsibility, accountability, and (in)decision after the floods Journal: Public Money & Management Pages: 248-250 Issue: 4 Volume: 34 Year: 2014 Month: 7 X-DOI: 10.1080/09540962.2014.920196 File-URL: http://hdl.handle.net/10.1080/09540962.2014.920196 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:34:y:2014:i:4:p:248-250 Template-Type: ReDIF-Article 1.0 Author-Name: David Parker Author-X-Name-First: David Author-X-Name-Last: Parker Title: Selling the Royal Mail Abstract: <italic>In October 2013, the Royal Mail (RM) was sold by the UK government through a public share offering. This was the largest privatization by value since the 1990s. The RM is facing competition in its core letters and parcels businesses and the coalition government concluded that its future best lay in the private sector with access to the private capital market. This study contrasts this privatization with large privatizations in the 1980s and 1990s. Significant differences are identified in terms of post-privatization gains to investors, the attitude towards marketing of the shares to the public, the preferential share scheme for employees and the treatment of pension liabilities. This privatization is shown to be particularly poor value for money for British taxpayers.</italic> Journal: Public Money & Management Pages: 251-258 Issue: 4 Volume: 34 Year: 2014 Month: 7 X-DOI: 10.1080/09540962.2014.920197 File-URL: http://hdl.handle.net/10.1080/09540962.2014.920197 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:34:y:2014:i:4:p:251-258 Template-Type: ReDIF-Article 1.0 Author-Name: Roberto Moro Visconti Author-X-Name-First: Roberto Author-X-Name-Last: Moro Visconti Title: Multidimensional principal-agent value for money in healthcare project financing Abstract: <italic>Value for money (VfM) is a key parameter for the public sector in the choice between a public-private partnership (PPP) and traditional procurement, especially for healthcare infrastructure. This paper investigates the differences in what VfM means to the public and private sectors.</italic> Journal: Public Money & Management Pages: 259-264 Issue: 4 Volume: 34 Year: 2014 Month: 7 X-DOI: 10.1080/09540962.2014.920198 File-URL: http://hdl.handle.net/10.1080/09540962.2014.920198 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:34:y:2014:i:4:p:259-264 Template-Type: ReDIF-Article 1.0 Author-Name: Craig Furneaux Author-X-Name-First: Craig Author-X-Name-Last: Furneaux Author-Name: Jo Barraket Author-X-Name-First: Jo Author-X-Name-Last: Barraket Title: Purchasing social good(s): a definition and typology of social procurement Abstract: Social procurement has gained attention in modern public management; however, considerable differences exist in understanding what social procurement actually is. Divergent definitions of social procurement inhibit effective policy implementation, and can result in imprecision in empirical research. This paper develops a typology of social procurement implementation, and advances a coherent single definition of social procurement. Clarifying the intent and approaches to social procurement will assist policy implementation and empirical evaluation. Journal: Public Money & Management Pages: 265-272 Issue: 4 Volume: 34 Year: 2014 Month: 7 X-DOI: 10.1080/09540962.2014.920199 File-URL: http://hdl.handle.net/10.1080/09540962.2014.920199 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:34:y:2014:i:4:p:265-272 Template-Type: ReDIF-Article 1.0 Author-Name: Kuntal Goswami Author-X-Name-First: Kuntal Author-X-Name-Last: Goswami Author-Name: Sumit Lodhia Author-X-Name-First: Sumit Author-X-Name-Last: Lodhia Title: Sustainability disclosure patterns of South Australian local councils: a case study Abstract: <italic>This article investigates the types of sustainability information disclosed by four South Australian local councils in the absence of any mandatory sustainability reporting guidelines. The findings suggest that even though standardized sustainability reporting guidelines are not in use, elements of these guidelines are reported as sustainability issues in annual reports. Our study also reveals that in the absence of any prescribed requirements, multiple overlapping guidelines based on contemporary sustainability philosophies are in use. A need for local centric guidelines is suggested, not just for the context of this study but also for other local governments, nationally and internationally.</italic> Journal: Public Money & Management Pages: 273-280 Issue: 4 Volume: 34 Year: 2014 Month: 7 X-DOI: 10.1080/09540962.2014.920200 File-URL: http://hdl.handle.net/10.1080/09540962.2014.920200 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:34:y:2014:i:4:p:273-280 Template-Type: ReDIF-Article 1.0 Author-Name: Joseph Drew Author-X-Name-First: Joseph Author-X-Name-Last: Drew Author-Name: Brian Dollery Author-X-Name-First: Brian Author-X-Name-Last: Dollery Title: The impact of metropolitan amalgamations in Sydney on municipal financial sustainability Abstract: The Australian Independent Local Government Review Panel recently proposed amalgamating the majority of New South Wales (NSW) local councils in the Greater Sydney metropolitan region in order to increase municipal population size with the aim of engineering a more financially sustainable system. However, no attempt was made to determine whether there is a statistically significant association between larger population size and improved financial sustainability ratios, nor whether the proposed merged local authorities will be more financially viable. This paper addresses these critical omissions. The empirical analysis reported indicates that the proposed amalgamations will not secure enhanced financial sustainability in Greater Sydney local government. Journal: Public Money & Management Pages: 281-288 Issue: 4 Volume: 34 Year: 2014 Month: 7 X-DOI: 10.1080/09540962.2014.920201 File-URL: http://hdl.handle.net/10.1080/09540962.2014.920201 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:34:y:2014:i:4:p:281-288 Template-Type: ReDIF-Article 1.0 Author-Name: Kristof Stouthuysen Author-X-Name-First: Kristof Author-X-Name-Last: Stouthuysen Author-Name: Kevin Schierhout Author-X-Name-First: Kevin Author-X-Name-Last: Schierhout Author-Name: Filip Roodhooft Author-X-Name-First: Filip Author-X-Name-Last: Roodhooft Author-Name: Evelien Reusen Author-X-Name-First: Evelien Author-X-Name-Last: Reusen Title: Time-driven activity-based costing for public services Abstract: Public managers must provide better public services at lower costs. To cope with this cost pressure, public management needs a better understanding of relevant cost drivers. The authors explain how they carried out a pilot project on time- driven activity-based costing for two Belgian public swimming-pools and provide evidence of the potential benefits of such analyses. Journal: Public Money & Management Pages: 289-296 Issue: 4 Volume: 34 Year: 2014 Month: 7 X-DOI: 10.1080/09540962.2014.920202 File-URL: http://hdl.handle.net/10.1080/09540962.2014.920202 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:34:y:2014:i:4:p:289-296 Template-Type: ReDIF-Article 1.0 Author-Name: Matias Laine Author-X-Name-First: Matias Author-X-Name-Last: Laine Author-Name: Eija Vinnari Author-X-Name-First: Eija Author-X-Name-Last: Vinnari Title: The dynamics of voluntary benchmarking in the water sector Abstract: This article investigates the dynamics of benchmarking in municipal water utilities. The authors explain how a voluntary project developed the characteristics of compulsory benchmarking. While the first adopters of benchmarking sought efficiency gains, later adoptions have mainly been driven by institutional pressures. This limits the potential of benchmarking for improving utility performance. Journal: Public Money & Management Pages: 297-304 Issue: 4 Volume: 34 Year: 2014 Month: 7 X-DOI: 10.1080/09540962.2014.920203 File-URL: http://hdl.handle.net/10.1080/09540962.2014.920203 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:34:y:2014:i:4:p:297-304 Template-Type: ReDIF-Article 1.0 Author-Name: Étienne Charbonneau Author-X-Name-First: Étienne Author-X-Name-Last: Charbonneau Author-Name: Younhee Kim Author-X-Name-First: Younhee Author-X-Name-Last: Kim Author-Name: Alexander C. Henderson Author-X-Name-First: Alexander C. Author-X-Name-Last: Henderson Title: New development: Reintroducing the zone of indifference: disengaging the cogs of public service performance and citizen satisfaction Abstract: Citizen satisfaction is critical to evaluating the quality of public services; however, the relationships between performance and individual satisfaction remain unproven. This article creates important linkages narrowing the gaps between objective measures of performance and subjective measures of satisfaction by reintroducing the concept of the zone of indifference. The zone of indifference acknowledges that not all variations in performance will register with citizens or have an immediate effect. Journal: Public Money & Management Pages: 305-308 Issue: 4 Volume: 34 Year: 2014 Month: 7 X-DOI: 10.1080/09540962.2014.920205 File-URL: http://hdl.handle.net/10.1080/09540962.2014.920205 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:34:y:2014:i:4:p:305-308 Template-Type: ReDIF-Article 1.0 Author-Name: John Fenwick Author-X-Name-First: John Author-X-Name-Last: Fenwick Author-Name: Andrew Massey Author-X-Name-First: Andrew Author-X-Name-Last: Massey Title: Editorial Journal: Public Money & Management Pages: 309-310 Issue: 5 Volume: 34 Year: 2014 Month: 9 X-DOI: 10.1080/09540962.2014.945791 File-URL: http://hdl.handle.net/10.1080/09540962.2014.945791 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:34:y:2014:i:5:p:309-310 Template-Type: ReDIF-Article 1.0 Author-Name: Graham Sansom Author-X-Name-First: Graham Author-X-Name-Last: Sansom Title: Debate: Rumblings Downunder-stronger mayors for Australia and New Zealand? Journal: Public Money & Management Pages: 311-313 Issue: 5 Volume: 34 Year: 2014 Month: 9 X-DOI: 10.1080/09540962.2014.945792 File-URL: http://hdl.handle.net/10.1080/09540962.2014.945792 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:34:y:2014:i:5:p:311-313 Template-Type: ReDIF-Article 1.0 Author-Name: Robin Hambleton Author-X-Name-First: Robin Author-X-Name-Last: Hambleton Author-Name: David Sweeting Author-X-Name-First: David Author-X-Name-Last: Sweeting Title: Innovation in urban political leadership. Reflections on the introduction of a directly-elected mayor in Bristol, UK Abstract: <italic>In May 2012, 10 of England's largest cities, outside London, were required to hold referendums giving citizens the option of introducing a directly-elected mayor. Bristol was the only city to vote in favour of the mayoral model. This paper outlines the main themes that feature in current debates about urban leadership. It presents a framework for understanding place-based leadership and, by drawing on a current researchproject on mayoral governance in Bristol, highlights the existence of very different perceptions of how to improve city leadership and democratic accountability.</italic> Journal: Public Money & Management Pages: 315-322 Issue: 5 Volume: 34 Year: 2014 Month: 9 X-DOI: 10.1080/09540962.2014.945793 File-URL: http://hdl.handle.net/10.1080/09540962.2014.945793 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:34:y:2014:i:5:p:315-322 Template-Type: ReDIF-Article 1.0 Author-Name: Colin Copus Author-X-Name-First: Colin Author-X-Name-Last: Copus Author-Name: Michael Dadd Author-X-Name-First: Michael Author-X-Name-Last: Dadd Title: 'It's a proper job': process, people and power in an English city Abstract: <italic>Sir Peter Soulsby, a Member of Parliament, resigned from office to fight for what he called 'a proper job': the elected mayor of Leicester City. He was elected on 5 May 2011, but before that event a series of political interactions and actions had to be taken and shifting alliances had to be formed to generate a critical mass of support to change the governing arrangements of the city council to an elected mayor. This paper explores the way existing patterns of political behaviour and preferences were altered to lead to the introduction of the new office. The paper examines how, through a careful, if condensed, process of preference-shaping and the use of context, timing and authority-building, political leaders can construct a system of government that matches a personalized agenda for further political action.</italic> Journal: Public Money & Management Pages: 323-330 Issue: 5 Volume: 34 Year: 2014 Month: 9 X-DOI: 10.1080/09540962.2014.945797 File-URL: http://hdl.handle.net/10.1080/09540962.2014.945797 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:34:y:2014:i:5:p:323-330 Template-Type: ReDIF-Article 1.0 Author-Name: Hellmut Wollmann Author-X-Name-First: Hellmut Author-X-Name-Last: Wollmann Title: The directly-elected mayor in the German L�nder-introduction, implementation and impact Abstract: <italic>In the early 1990s, all German L�nder (states) introduced direct election of executive mayors, along with the procedures to recall a sitting mayor by local referendum. This paper looks at the context and causes of this major institutional change and its impact on local politics. Although the directly-elected executive mayor has risen to a dominant position, effective institutional and political checks and balances are in place to prevent misuse of power. Finally, the German reforms are compared with other European countries.</italic> Journal: Public Money & Management Pages: 331-337 Issue: 5 Volume: 34 Year: 2014 Month: 9 X-DOI: 10.1080/09540962.2014.945798 File-URL: http://hdl.handle.net/10.1080/09540962.2014.945798 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:34:y:2014:i:5:p:331-337 Template-Type: ReDIF-Article 1.0 Author-Name: Karin A. Bottom Author-X-Name-First: Karin A. Author-X-Name-Last: Bottom Author-Name: Marion Reiser Author-X-Name-First: Marion Author-X-Name-Last: Reiser Title: Still want to party? An assessment of party-politicization in directly-elected mayoral authorities in England and Germany's North Rhine-Westphalia Abstract: <italic>Very little attention has been paid to the political impact of directly-elected mayors. This paper sheds light on the topic by comparing the English case with that of North Rhine-Westphalia. Both demonstrate that parties continue to monopolize their local political systems and most aspects of mayoral office; nevertheless, some de-party-politicization is noted. There is much to learn about the English case from observation of the mayoral model in North Rhine-Westphalia.</italic> Journal: Public Money & Management Pages: 339-346 Issue: 5 Volume: 34 Year: 2014 Month: 9 X-DOI: 10.1080/09540962.2014.945799 File-URL: http://hdl.handle.net/10.1080/09540962.2014.945799 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:34:y:2014:i:5:p:339-346 Template-Type: ReDIF-Article 1.0 Author-Name: Peter Eckersley Author-X-Name-First: Peter Author-X-Name-Last: Eckersley Author-Name: Peter Timm-Arnold Author-X-Name-First: Peter Author-X-Name-Last: Timm-Arnold Title: Directly-elected mayors and the austerity agenda: lessons from the German experience Abstract: <italic>This paper identifies the key factors that have affected the ability of elected mayors in some German cities to introduce austerity measures in response to serious financial problems. Drawing on a detailed study of six municipalities in North Rhine-Westphalia, it highlights how the mayor's managerial and/or legal experience, as well as the party-political make-up of the council, played a vital role in determining the success of savings initiatives. Such findings have important implications for countries such as England, where some have argued for the introduction of elected mayors in order to improve decision-making capacity within local government.</italic> Journal: Public Money & Management Pages: 347-354 Issue: 5 Volume: 34 Year: 2014 Month: 9 X-DOI: 10.1080/09540962.2014.945803 File-URL: http://hdl.handle.net/10.1080/09540962.2014.945803 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:34:y:2014:i:5:p:347-354 Template-Type: ReDIF-Article 1.0 Author-Name: Aki J��skel�inen Author-X-Name-First: Aki Author-X-Name-Last: J��skel�inen Author-Name: Harri Laihonen Author-X-Name-First: Harri Author-X-Name-Last: Laihonen Title: A strategy framework for performance measurement in the public sector Abstract: <italic>This paper looks at a little-studied question: what are the strategic choices behind the selection and implementation of performance measurement practices in public sector entities? The paper presents a new strategy framework which provides a structured approach to the many options available for measuring performance effectively. The framework is primarily intended for large public sector organizations, such as municipalities, but will also be useful in smaller entities.</italic> Journal: Public Money & Management Pages: 355-362 Issue: 5 Volume: 34 Year: 2014 Month: 9 X-DOI: 10.1080/09540962.2014.945807 File-URL: http://hdl.handle.net/10.1080/09540962.2014.945807 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:34:y:2014:i:5:p:355-362 Template-Type: ReDIF-Article 1.0 Author-Name: Kit Van Gestel Author-X-Name-First: Kit Author-X-Name-Last: Van Gestel Author-Name: Tom Willems Author-X-Name-First: Tom Author-X-Name-Last: Willems Author-Name: Koen Verhoest Author-X-Name-First: Koen Author-X-Name-Last: Verhoest Author-Name: Joris Voets Author-X-Name-First: Joris Author-X-Name-Last: Voets Author-Name: Steven Van Garsse Author-X-Name-First: Steven Author-X-Name-Last: Van Garsse Title: Public-private partnerships in Flemish schools: a complex governance structure in a complex context Abstract: <italic>Public-private partnerships (PPPs) are used very widely but remarkably little empirical research has been published investigating the governance of PPPs. PPPs are complex infrastructure projects and present important governance challenges as the responsibilities of public and private partners are ambiguous and can be confused. This paper looks at the interactions between the elements of complexity and at the governance structure of PPPs, and their combined effect on performance. A case study in Flanders (the northern region of Belgium) is discussed.</italic> Journal: Public Money & Management Pages: 363-370 Issue: 5 Volume: 34 Year: 2014 Month: 9 X-DOI: 10.1080/09540962.2014.945808 File-URL: http://hdl.handle.net/10.1080/09540962.2014.945808 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:34:y:2014:i:5:p:363-370 Template-Type: ReDIF-Article 1.0 Author-Name: Jason Whalley Author-X-Name-First: Jason Author-X-Name-Last: Whalley Author-Name: Peter Curwen Author-X-Name-First: Peter Author-X-Name-Last: Curwen Title: Managing tax by organizational means: the case of Vodafone Abstract: <italic>In many countries, continued austerity is forcing governments to take a tougher attitude towards tax avoidance. Through the example of Vodafone, a leading player in the global mobile telecommunications industry, this paper explores the relationship between industry participants and the amount of tax that they pay. The case study highlights how multi-national enterprises (MNEs) exploit differences between countries to reduce their taxes. If governments want to increase the amount of tax raised from MNEs, their focus should switch from complaining about such companies to changing the rules to which they are subject.</italic> Journal: Public Money & Management Pages: 371-378 Issue: 5 Volume: 34 Year: 2014 Month: 9 X-DOI: 10.1080/09540962.2014.945809 File-URL: http://hdl.handle.net/10.1080/09540962.2014.945809 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:34:y:2014:i:5:p:371-378 Template-Type: ReDIF-Article 1.0 Author-Name: Yvonne Brunetto Author-X-Name-First: Yvonne Author-X-Name-Last: Brunetto Title: Editorial Journal: Public Money & Management Pages: 379-380 Issue: 6 Volume: 34 Year: 2014 Month: 11 X-DOI: 10.1080/09540962.2014.962360 File-URL: http://hdl.handle.net/10.1080/09540962.2014.962360 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:34:y:2014:i:6:p:379-380 Template-Type: ReDIF-Article 1.0 Author-Name: Elisabetta Trinchero Author-X-Name-First: Elisabetta Author-X-Name-Last: Trinchero Author-Name: Elio Borgonovi Author-X-Name-First: Elio Author-X-Name-Last: Borgonovi Author-Name: Ben Farr-Wharton Author-X-Name-First: Ben Author-X-Name-Last: Farr-Wharton Title: Leader-member exchange, affective commitment, engagement, wellbeing, and intention to leave: public versus private sector Italian nurses Abstract: <italic>In the context of nurse shortages and budget constraints in hospitals, retaining skilled nurses is crucial. This paper investigates the impact of supervisor-nurse relationships on engagement, wellbeing, affective commitment and turnover intention for Italian private and public sector nurses. Private sector nurses in Italy were found to be more committed, engaged and had higher perceptions of wellbeing than public sector nurses. Based on these results, public managers need to do more to sustain the motivation of nurses in public sector hospitals.</italic> Journal: Public Money & Management Pages: 381-388 Issue: 6 Volume: 34 Year: 2014 Month: 11 X-DOI: 10.1080/09540962.2014.962361 File-URL: http://hdl.handle.net/10.1080/09540962.2014.962361 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:34:y:2014:i:6:p:381-388 Template-Type: ReDIF-Article 1.0 Author-Name: Matthew J. Xerri Author-X-Name-First: Matthew J. Author-X-Name-Last: Xerri Author-Name: Rod Farr-Wharton Author-X-Name-First: Rod Author-X-Name-Last: Farr-Wharton Author-Name: Yvonne Brunetto Author-X-Name-First: Yvonne Author-X-Name-Last: Brunetto Author-Name: Kate Shacklock Author-X-Name-First: Kate Author-X-Name-Last: Shacklock Author-Name: Fiona Robson Author-X-Name-First: Fiona Author-X-Name-Last: Robson Title: Antecedents and outcomes relating to public and private nurses' use of intuition in England Abstract: <italic>This paper examines public and private sector nurses' use of intuition in England using structural equation modeling. Leader-member exchange (LMX) and perceived organizational support (POS) correlated positively with nurses' perception of discretionary power and use of intuition. Nurses' perception of discretionary power and use of intuition were positively correlated with their engagement. Further, differences were identified between private sector and public sector nurses in relation to the impact of workplace relationships (POS and LMX) and intuition onto perceived discretionary power and employee engagement. The results are important for all hospital managers seeking to foster employees' use of intuition, perception of discretionary power, and engagement.</italic> Journal: Public Money & Management Pages: 389-396 Issue: 6 Volume: 34 Year: 2014 Month: 11 X-DOI: 10.1080/09540962.2014.962363 File-URL: http://hdl.handle.net/10.1080/09540962.2014.962363 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:34:y:2014:i:6:p:389-396 Template-Type: ReDIF-Article 1.0 Author-Name: Silvia A. Nelson Author-X-Name-First: Silvia A. Author-X-Name-Last: Nelson Author-Name: Patricia R. Azevedo Author-X-Name-First: Patricia R. Author-X-Name-Last: Azevedo Author-Name: Rosilda S. Dias Author-X-Name-First: Rosilda S. Author-X-Name-Last: Dias Author-Name: Santana M. A. de Sousa Author-X-Name-First: Santana M. A. de Author-X-Name-Last: Sousa Author-Name: Liscia D. P. de Carvalho Author-X-Name-First: Liscia D. P. de Author-X-Name-Last: Carvalho Author-Name: Andrea C. O. Silva Author-X-Name-First: Andrea C. O. Author-X-Name-Last: Silva Author-Name: Poliana P. C. Rabelo Author-X-Name-First: Poliana P. C. Author-X-Name-Last: Rabelo Title: The influence of bullying on the wellbeing of Brazilian nursing professionals Abstract: <italic>Social exchange theory is used in this paper to explore how the quality of leader-member exchange (LMX) and perceived organizational support (POS) affect Brazilian nursing professionals' perceptions of bullying and harassment and, in turn, their wellbeing. Data was obtained from 868 nursing professionals in four public hospitals in Brazil. Statistically significant linkages were found between LMX, POS, bullying/harassment and wellbeing, except for the relationship between POS and bullying/harassment. Healthcare managers and human resource managers clearly need to take initiatives to strengthen LMX and POS, minimize bullying and to strengthen nursing professionals' wellbeing.</italic> Journal: Public Money & Management Pages: 397-404 Issue: 6 Volume: 34 Year: 2014 Month: 11 X-DOI: 10.1080/09540962.2014.962364 File-URL: http://hdl.handle.net/10.1080/09540962.2014.962364 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:34:y:2014:i:6:p:397-404 Template-Type: ReDIF-Article 1.0 Author-Name: Kerry Ace Author-X-Name-First: Kerry Author-X-Name-Last: Ace Title: Debate: New guidance to improve public sector governance Journal: Public Money & Management Pages: 405-406 Issue: 6 Volume: 34 Year: 2014 Month: 11 X-DOI: 10.1080/09540962.2014.962365 File-URL: http://hdl.handle.net/10.1080/09540962.2014.962365 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:34:y:2014:i:6:p:405-406 Template-Type: ReDIF-Article 1.0 Author-Name: Zhichang Zhu Author-X-Name-First: Zhichang Author-X-Name-Last: Zhu Title: Debate: Origins, ambivalence and relevance in comparative public management research Journal: Public Money & Management Pages: 407-408 Issue: 6 Volume: 34 Year: 2014 Month: 11 X-DOI: 10.1080/09540962.2014.962366 File-URL: http://hdl.handle.net/10.1080/09540962.2014.962366 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:34:y:2014:i:6:p:407-408 Template-Type: ReDIF-Article 1.0 Author-Name: Pat McGregor Author-X-Name-First: Pat Author-X-Name-Last: McGregor Author-Name: Ciaran O'Neill Author-X-Name-First: Ciaran Author-X-Name-Last: O'Neill Title: Resource allocation in the Northern Ireland health service: consensus or challenge? Abstract: <italic>The Northern Ireland health service faces major restructuring at a time of extreme fiscal austerity. This paper assesses the capacity of the service's administration to meet this challenge, focusing on past distribution of resources across programmes of care. The central finding is that resources generally appear to be distributed on a pro rata basis with little evidence of strategic direction. Within a context of generally poor performance against previous targets, and low productivity compared to England, the outlook for major restructuring is not sanguine. That the administrative structure is embedded in a political framework that favours consensus over leadership is a further cause for concern.</italic> Journal: Public Money & Management Pages: 409-416 Issue: 6 Volume: 34 Year: 2014 Month: 11 X-DOI: 10.1080/09540962.2014.962367 File-URL: http://hdl.handle.net/10.1080/09540962.2014.962367 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:34:y:2014:i:6:p:409-416 Template-Type: ReDIF-Article 1.0 Author-Name: Jenny M. Lewis Author-X-Name-First: Jenny M. Author-X-Name-Last: Lewis Title: Research productivity and research system attitudes Abstract: <italic>The release of the 2014 REF results in the UK is a timely reminder that many national governments have aimed to increase the research productivity of universities, by introducing performance-based research systems. This paper examines whether there is a relationship between attitudes to these research systems and research productivity, using interview data from three universities in Australia, New Zealand and the UK. It concludes that attitudes are not strongly related to productivity, and that only a better understanding of system limitations will help to improve them.</italic> Journal: Public Money & Management Pages: 417-424 Issue: 6 Volume: 34 Year: 2014 Month: 11 X-DOI: 10.1080/09540962.2014.962368 File-URL: http://hdl.handle.net/10.1080/09540962.2014.962368 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:34:y:2014:i:6:p:417-424 Template-Type: ReDIF-Article 1.0 Author-Name: Athena Panayiotou Author-X-Name-First: Athena Author-X-Name-Last: Panayiotou Author-Name: Francesca Medda Author-X-Name-First: Francesca Author-X-Name-Last: Medda Title: Attracting private sector participation in infrastructure investment: the UK case Abstract: <italic>Infrastructure investments are often considered by governments that are looking for private sector investment in infrastructure. However, private investors tend to have a cautious attitude towards this class of investments. This paper focuses on the UK's financial and regulatory drawbacks to infrastructure investment. The authors conclude that regulatory conditions are key levers for the UK government to attract increased private sector participation.</italic> Journal: Public Money & Management Pages: 425-431 Issue: 6 Volume: 34 Year: 2014 Month: 11 X-DOI: 10.1080/09540962.2014.962369 File-URL: http://hdl.handle.net/10.1080/09540962.2014.962369 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:34:y:2014:i:6:p:425-431 Template-Type: ReDIF-Article 1.0 Author-Name: Paulo Jorge Reis Mourão Author-X-Name-First: Paulo Jorge Reis Author-X-Name-Last: Mourão Title: When municipalities go shopping-Portuguese direct awards Abstract: <italic>A direct award allows a public sector entity to contract with a supplier of goods and services and accelerates most procedures associated with public contracts. Direct awards are used by many European municipalities and are the subject of much debate. This paper looks at the value of direct awards in Portugal. Employing classification and regression tree (CART) analysis, the author concludes that, in European countries, direct awards are the most efficient solution for small, current expenses; however, larger projects should be subject to public competition</italic>. Journal: Public Money & Management Pages: 433-440 Issue: 6 Volume: 34 Year: 2014 Month: 11 X-DOI: 10.1080/09540962.2014.962370 File-URL: http://hdl.handle.net/10.1080/09540962.2014.962370 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:34:y:2014:i:6:p:433-440 Template-Type: ReDIF-Article 1.0 Author-Name: Muhammad Azizul Islam Author-X-Name-First: Muhammad Azizul Author-X-Name-Last: Islam Title: Bribery and corruption in Australian local councils Abstract: <italic>This paper explores public concerns about corruption and bribery in Australian local government and provides guidance for policy-makers on how to control bribery and corruption. Lack of regulation is a major reason why local councils are not taking appropriate anti-corruption or bribery measures. The author urges regulators to impose radical and mandatory requirements, especially reporting requirements, on local councils. Australia should also look to other countries for successful measures to curb bribery and corruption.</italic> Journal: Public Money & Management Pages: 441-446 Issue: 6 Volume: 34 Year: 2014 Month: 11 X-DOI: 10.1080/09540962.2014.962372 File-URL: http://hdl.handle.net/10.1080/09540962.2014.962372 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:34:y:2014:i:6:p:441-446 Template-Type: ReDIF-Article 1.0 Author-Name: Juli�n Sierra Tamayo Author-X-Name-First: Juli�n Sierra Author-X-Name-Last: Tamayo Author-Name: Jose Manuel Vassallo Author-X-Name-First: Jose Manuel Author-X-Name-Last: Vassallo Author-Name: María de los Ángeles Baeza Author-X-Name-First: María de los Ángeles Author-X-Name-Last: Baeza Title: Unbundling tolls from contracts: a new road PPP model Abstract: <italic>Considerable evidence from different countries has revealed important shortcomings in most road public-private partnership (PPP) models. In this paper a new PPP model is presented that overcomes some of the problems found in PPP road contracts. The new model is based on separating user tolls from the fees paid to PPP contractors and setting up new institutional arrangements to oversee PPPs.</italic> Journal: Public Money & Management Pages: 447-451 Issue: 6 Volume: 34 Year: 2014 Month: 11 X-DOI: 10.1080/09540962.2014.962373 File-URL: http://hdl.handle.net/10.1080/09540962.2014.962373 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:34:y:2014:i:6:p:447-451 Template-Type: ReDIF-Article 1.0 Author-Name: Walter Kickert Author-X-Name-First: Walter Author-X-Name-Last: Kickert Author-Name: Tamyko Ysa Author-X-Name-First: Tamyko Author-X-Name-Last: Ysa Title: New development: How the Spanish government responded to the global economic, banking and fiscal crisis Abstract: <italic>The way Spain responded to the global crisis differed from the general Western European pattern. First, it was not the global banking crisis that caused the economic crisis in Spain, but the other way around. Second, the Spanish banking sector was bailed-out by the 'Troika': the EU, ECB and IMF. Third, the fiscal austerity plan that the Zapatero government announced in 2010 and the newly-elected Rajoy government stepped up in 2012, were conceived under strong external pressure from the EU. Spain's main fiscal challenge was to lower its soaring bond rates</italic>. Journal: Public Money & Management Pages: 453-457 Issue: 6 Volume: 34 Year: 2014 Month: 11 X-DOI: 10.1080/09540962.2014.962375 File-URL: http://hdl.handle.net/10.1080/09540962.2014.962375 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:34:y:2014:i:6:p:453-457 Template-Type: ReDIF-Article 1.0 Author-Name: Pat Barrett AO Author-X-Name-First: Pat Author-X-Name-Last: Barrett AO Title: New development: Risk management-how to regain trust and confidence in government Abstract: <italic>There is a growing loss of public confidence in governments worldwide, reinforced by the global financial crisis, but also reflecting some disturbing concerns about democracy. This article examines Australia's recent reforms aimed at improving performance and accountability which focus on managing the risks involved in achieving the required outcomes. One risk might be that the electorate is simply not interested-because citizens are not convinced that the government is committed and/or capable of delivering the stated outcomes. The challenge for governments is to involve all interested parties to achieve and maintain credibility in any reforms. The issue is not only what needs to be done, but how to do it. The search for the 'Holy Grail' of improved public sector performance and accountability continues</italic>. Journal: Public Money & Management Pages: 459-464 Issue: 6 Volume: 34 Year: 2014 Month: 11 X-DOI: 10.1080/09540962.2014.962376 File-URL: http://hdl.handle.net/10.1080/09540962.2014.962376 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:34:y:2014:i:6:p:459-464 Template-Type: ReDIF-Article 1.0 Author-Name: Duncan McTavish Author-X-Name-First: Duncan Author-X-Name-Last: McTavish Title: Editorial Journal: Public Money & Management Pages: 1-2 Issue: 1 Volume: 35 Year: 2015 Month: 1 X-DOI: 10.1080/09540962.2015.986857 File-URL: http://hdl.handle.net/10.1080/09540962.2015.986857 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:35:y:2015:i:1:p:1-2 Template-Type: ReDIF-Article 1.0 Author-Name: Paul Cairney Author-X-Name-First: Paul Author-X-Name-Last: Cairney Title: Debate: What is complex government and what can we do about it? Journal: Public Money & Management Pages: 3-6 Issue: 1 Volume: 35 Year: 2015 Month: 1 X-DOI: 10.1080/09540962.2015.986858 File-URL: http://hdl.handle.net/10.1080/09540962.2015.986858 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:35:y:2015:i:1:p:3-6 Template-Type: ReDIF-Article 1.0 Author-Name: John Fenwick Author-X-Name-First: John Author-X-Name-Last: Fenwick Title: The problem of sub-national governance in England Abstract: English sub-national governance is fragmented, embracing regions, city regions and local government. This complex pattern of sub-national provision has grown ever more varied, subject to ad hoc initiatives, with no overall rationale. There has been little political incentive to address the nature of English sub-national governance. This paper examines component elements of English governance and draws conclusions about prospects for change. Journal: Public Money & Management Pages: 7-14 Issue: 1 Volume: 35 Year: 2015 Month: 1 X-DOI: 10.1080/09540962.2015.986859 File-URL: http://hdl.handle.net/10.1080/09540962.2015.986859 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:35:y:2015:i:1:p:7-14 Template-Type: ReDIF-Article 1.0 Author-Name: Karen Johnston Author-X-Name-First: Karen Author-X-Name-Last: Johnston Title: Public governance: the government of non-state actors in 'partnerships' Abstract: Partnerships, as a form of governance, involve state and non-state actors in networks which are increasingly being employed in the formulation and implementation of public policy. This paper focuses on the internal dynamics of local partnerships and offers insights into the interactions between state and non-state actors in these governance networks. The state's authoritative role creates asymmetries in governance networks which make the theoretical conceptualization of governance questionable. Journal: Public Money & Management Pages: 15-22 Issue: 1 Volume: 35 Year: 2015 Month: 1 X-DOI: 10.1080/09540962.2015.986860 File-URL: http://hdl.handle.net/10.1080/09540962.2015.986860 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:35:y:2015:i:1:p:15-22 Template-Type: ReDIF-Article 1.0 Author-Name: Colin Knox Author-X-Name-First: Colin Author-X-Name-Last: Knox Title: Sharing power and fragmenting public services: complex government in Northern Ireland Abstract: There are obvious complexities in the governance of Northern Ireland. Long-awaited political stability, power-sharing and settled devolution come with a highly-fragmented structure of public services. In addition, because of its pre-occupation with constitutional and security matters, Northern Ireland is playing catch-up in public sector reform. There are greater expectations that local politicians can tackle endemic issues of poverty and social deprivation than their British 'direct rule' predecessors. This paper looks at a new initiative, which aims to address the complexities of power-sharing and its attendant fragmented governance arrangements. Journal: Public Money & Management Pages: 23-30 Issue: 1 Volume: 35 Year: 2015 Month: 1 X-DOI: 10.1080/09540962.2015.986861 File-URL: http://hdl.handle.net/10.1080/09540962.2015.986861 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:35:y:2015:i:1:p:23-30 Template-Type: ReDIF-Article 1.0 Author-Name: Laura McAllister Author-X-Name-First: Laura Author-X-Name-Last: McAllister Title: Immature relationships in the new multi-level United Kingdom: perspectives from Wales Abstract: This paper explores the new multi-level relationships that exist in the UK postdevolution. In focusing on Wales, it uses two case studies to test some key propositions around system weaknesses; namely, poor intelligence and inadequate collaboration and communication between the 'centre' and the devolved nations. The paper suggests that this has resulted in unbalanced relationships and underdeveloped policy learning between the nations of the UK. Journal: Public Money & Management Pages: 31-38 Issue: 1 Volume: 35 Year: 2015 Month: 1 X-DOI: 10.1080/09540962.2015.986862 File-URL: http://hdl.handle.net/10.1080/09540962.2015.986862 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:35:y:2015:i:1:p:31-38 Template-Type: ReDIF-Article 1.0 Author-Name: Duncan McTavish Author-X-Name-First: Duncan Author-X-Name-Last: McTavish Title: Aspects of complex government: politics, nation states and multi-level government Abstract: The complexities of governing in the multi-level government environment can be illustrated in the variety of arrangements for government within the nation state. These are often grounded in multi-level systems within the state, yet may be part of a process of 'denationalization' of politics. This paper outlines the impact of the denationalization of politics, specifically in the case of Europe, in the context of the supra-national EU dimension beyond the level of the state. It goes on to explore a number of multi-level systems (the UK, Belgium, Canada and to a lesser extent Spain) commenting on the stability and sustainability of current arrangements. Journal: Public Money & Management Pages: 39-46 Issue: 1 Volume: 35 Year: 2015 Month: 1 X-DOI: 10.1080/09540962.2015.986863 File-URL: http://hdl.handle.net/10.1080/09540962.2015.986863 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:35:y:2015:i:1:p:39-46 Template-Type: ReDIF-Article 1.0 Author-Name: Tobias Jung Author-X-Name-First: Tobias Author-X-Name-Last: Jung Author-Name: Jenny Harrow Author-X-Name-First: Jenny Author-X-Name-Last: Harrow Title: New development: Philanthropy in networked governance-treading with care Abstract: While philanthropy is widely seen as a way of filling the void left by cuts in public services, reflective debates on philanthropy, its roles and challenges, are rare. The authors outline key facets of philanthropy, as expressed through philanthropic foundations and trusts, that require further exploration within networked governance debates: our limited understanding of philanthropy and of philanthropic foundations; the increasingly neoliberal discourse of and on philanthropy; and the extent of philanthropy's potential and achievements. Journal: Public Money & Management Pages: 47-52 Issue: 1 Volume: 35 Year: 2015 Month: 1 X-DOI: 10.1080/09540962.2015.986880 File-URL: http://hdl.handle.net/10.1080/09540962.2015.986880 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:35:y:2015:i:1:p:47-52 Template-Type: ReDIF-Article 1.0 Author-Name: Edoardo Ongaro Author-X-Name-First: Edoardo Author-X-Name-Last: Ongaro Title: New development: The descriptive and explanatory power of multilevel governance in the 'hard case' of dis-uniting political unions Abstract: This article explains the major influence that choices over currency in multi-level political unions can have. This applies to the UK in relation to the EU, since the UK is a member of the EU without having adopted its common currency, and hypothetically could have applied to relations between Scotland and the UK had the 2014 referendum been for an independent Scotland. The choice of the currency as a key path-making decision has already set the UK on a path divergent from the path on which eurozone countries are set. This consideration may be used as an argument for assuaging the impact of leaving the EU by advocates of the UK leaving the EU, or at the opposite it might be used as an argument for the UK not leaving. Historical new institutionalism, revised neo-functionalism, and frameworks drawn from the multilevel governance (MLG) literature are employed to underpin the argument. Journal: Public Money & Management Pages: 53-56 Issue: 1 Volume: 35 Year: 2015 Month: 1 X-DOI: 10.1080/09540962.2015.986881 File-URL: http://hdl.handle.net/10.1080/09540962.2015.986881 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:35:y:2015:i:1:p:53-56 Template-Type: ReDIF-Article 1.0 Author-Name: Matt Qvortrup Author-X-Name-First: Matt Author-X-Name-Last: Qvortrup Title: New development: The courts and multi-level governance-some comparative perspectives on the emerging jurisprudence of the UK Supreme Court Abstract: In federal systems the courts are accorded the important role of policing the boundaries of the constitutionally specified powers given to the legislature and the executive. The devolution statutes enacted by the UK parliament have created a semi-federal system, in which the courts increasingly have been called upon to adjudicate on whether sub-national legislative bodies have acted ultra vires. Following a comparative overview of the theory and practice of court adjudication in overseas systems of multi-level governance, the leading cases of the British Supreme Court and the House of Lords are considered. It is proposed that Britain-almost by default-has become a semi-federal court somewhat akin to the US Supreme Court and the German Bundesverfassungsgericht. Journal: Public Money & Management Pages: 57-61 Issue: 1 Volume: 35 Year: 2015 Month: 1 X-DOI: 10.1080/09540962.2015.986882 File-URL: http://hdl.handle.net/10.1080/09540962.2015.986882 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:35:y:2015:i:1:p:57-61 Template-Type: ReDIF-Article 1.0 Author-Name: Wolfgang Drechsler Author-X-Name-First: Wolfgang Author-X-Name-Last: Drechsler Title: Debate: Islamic PA-does it exist, what is it, and why and how should we study it? Journal: Public Money & Management Pages: 63-64 Issue: 1 Volume: 35 Year: 2015 Month: 1 X-DOI: 10.1080/09540962.2015.986885 File-URL: http://hdl.handle.net/10.1080/09540962.2015.986885 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:35:y:2015:i:1:p:63-64 Template-Type: ReDIF-Article 1.0 Author-Name: Graham Sansom Author-X-Name-First: Graham Author-X-Name-Last: Sansom Title: Debate: The case for local government amalgamations in Sydney: fact and Fiction Journal: Public Money & Management Pages: 65-66 Issue: 1 Volume: 35 Year: 2015 Month: 1 X-DOI: 10.1080/09540962.2015.986886 File-URL: http://hdl.handle.net/10.1080/09540962.2015.986886 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:35:y:2015:i:1:p:65-66 Template-Type: ReDIF-Article 1.0 Author-Name: Ian McNay Author-X-Name-First: Ian Author-X-Name-Last: McNay Title: Debate: Does research quality assessment increase output and give value for money? Journal: Public Money & Management Pages: 67-68 Issue: 1 Volume: 35 Year: 2015 Month: 1 X-DOI: 10.1080/09540962.2015.986888 File-URL: http://hdl.handle.net/10.1080/09540962.2015.986888 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:35:y:2015:i:1:p:67-68 Template-Type: ReDIF-Article 1.0 Author-Name: Sheila Ellwood Author-X-Name-First: Sheila Author-X-Name-Last: Ellwood Author-Name: Naomi Chambers Author-X-Name-First: Naomi Author-X-Name-Last: Chambers Author-Name: Sue Llewellyn Author-X-Name-First: Sue Author-X-Name-Last: Llewellyn Author-Name: Chris Begkos Author-X-Name-First: Chris Author-X-Name-Last: Begkos Author-Name: Chris Wood Author-X-Name-First: Chris Author-X-Name-Last: Wood Title: Debate: Achieving the benefits of patient-level costing-open book or can't look? Journal: Public Money & Management Pages: 69-70 Issue: 1 Volume: 35 Year: 2015 Month: 1 X-DOI: 10.1080/09540962.2015.986893 File-URL: http://hdl.handle.net/10.1080/09540962.2015.986893 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:35:y:2015:i:1:p:69-70 Template-Type: ReDIF-Article 1.0 Author-Name: Mark Hellowell Author-X-Name-First: Mark Author-X-Name-Last: Hellowell Author-Name: Veronica Vecchi Author-X-Name-First: Veronica Author-X-Name-Last: Vecchi Author-Name: Stefano Caselli Author-X-Name-First: Stefano Author-X-Name-Last: Caselli Title: Return of the state? An appraisal of policies to enhance access to credit for infrastructure-based PPPs Abstract: The global financial crisis had a major impact on the cost and availability of finance for infrastructure-based public-private partnerships (PPPs). In response, policy-makers have introduced models of 'credit-enhancement' that aim to reduce the risk faced by private investors and attract additional capital into the market. Other policies involve hybrid structures in which public capital substitutes for private finance. The emergence of capital constraints in recent years has resulted from increased sensitivity among investors to liquidity risks and capital adequacy regulations, rather than credit risks. Models of credit-enhancement therefore fail to target the source of the problem directly and distort incentive structures. Given liquid and efficient markets for government debt, the authors conclude that a policy in which the provision of public finance is combined with enhanced risk-bearing by private financiers is likely to be optimal. Journal: Public Money & Management Pages: 71-78 Issue: 1 Volume: 35 Year: 2015 Month: 1 X-DOI: 10.1080/09540962.2015.986896 File-URL: http://hdl.handle.net/10.1080/09540962.2015.986896 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:35:y:2015:i:1:p:71-78 Template-Type: ReDIF-Article 1.0 Author-Name: David McKevitt Author-X-Name-First: David Author-X-Name-Last: McKevitt Author-Name: Paul Davis Author-X-Name-First: Paul Author-X-Name-Last: Davis Title: How to interact, when and with whom? SMEs and public procurement Abstract: Research consistently shows that small and medium enterprises (SMEs) struggle with public procurement processes. The aim of this paper is to extend the research agenda using the lens of supplier development. Dyadic mentoring theory is used to classify three role sets that buyers are willing to use in order to develop small firms. This paper's findings distinguish budget holders from traditional buyers in terms of how and what processes they are willing to use to develop SMEs. Role theory is used in the paper to explain the different mentor behaviours. Journal: Public Money & Management Pages: 79-86 Issue: 1 Volume: 35 Year: 2015 Month: 1 X-DOI: 10.1080/09540962.2015.986897 File-URL: http://hdl.handle.net/10.1080/09540962.2015.986897 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:35:y:2015:i:1:p:79-86 Template-Type: ReDIF-Article 1.0 Author-Name: Daniel Albalate Author-X-Name-First: Daniel Author-X-Name-Last: Albalate Author-Name: Germ� Bel Author-X-Name-First: Germ� Author-X-Name-Last: Bel Author-Name: R. Richard Geddes Author-X-Name-First: R. Richard Author-X-Name-Last: Geddes Title: The determinants of contractual choice for private involvement in infrastructure projects Abstract: Numerous studies have examined the determinants of private participation in infrastructure projects. We depart from this simple public/private dichotomy by empirically examining a rich set of contractual arrangements. Infrastructure characteristics, particularly those that reflect 'stand alone' versus network characteristics, are key factors influencing the extent of private participation. Fiscal variables as well as basic controls, such as population and locality of government, increase the degree of private participation. A greater tax burden reduces private participation. Journal: Public Money & Management Pages: 87-94 Issue: 1 Volume: 35 Year: 2015 Month: 1 X-DOI: 10.1080/09540962.2015.986898 File-URL: http://hdl.handle.net/10.1080/09540962.2015.986898 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:35:y:2015:i:1:p:87-94 Template-Type: ReDIF-Article 1.0 Author-Name: J. Gordon Murray Author-X-Name-First: J. Gordon Author-X-Name-Last: Murray Title: Editorial Journal: Public Money & Management Pages: 95-98 Issue: 2 Volume: 35 Year: 2015 Month: 3 X-DOI: 10.1080/09540962.2015.1007701 File-URL: http://hdl.handle.net/10.1080/09540962.2015.1007701 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:35:y:2015:i:2:p:95-98 Template-Type: ReDIF-Article 1.0 Author-Name: David McKevitt Author-X-Name-First: David Author-X-Name-Last: McKevitt Title: Debate: Value for money-in search of a definition Journal: Public Money & Management Pages: 99-100 Issue: 2 Volume: 35 Year: 2015 Month: 3 X-DOI: 10.1080/09540962.2015.1007702 File-URL: http://hdl.handle.net/10.1080/09540962.2015.1007702 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:35:y:2015:i:2:p:99-100 Template-Type: ReDIF-Article 1.0 Author-Name: Liesel Henn Author-X-Name-First: Liesel Author-X-Name-Last: Henn Author-Name: Michael B. Charles Author-X-Name-First: Michael B. Author-X-Name-Last: Charles Author-Name: Neil Douglas Author-X-Name-First: Neil Author-X-Name-Last: Douglas Author-Name: Keith Sloan Author-X-Name-First: Keith Author-X-Name-Last: Sloan Title: Debate: Multi-criteria framework needed to assess alternative financing methods for large-scale projects Journal: Public Money & Management Pages: 100-102 Issue: 2 Volume: 35 Year: 2015 Month: 3 X-DOI: 10.1080/09540962.2015.1007703 File-URL: http://hdl.handle.net/10.1080/09540962.2015.1007703 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:35:y:2015:i:2:p:100-102 Template-Type: ReDIF-Article 1.0 Author-Name: Paulo R. C. Reis Author-X-Name-First: Paulo R. C. Author-X-Name-Last: Reis Author-Name: Sandro Cabral Author-X-Name-First: Sandro Author-X-Name-Last: Cabral Title: Public procurement strategy: the impacts of a preference programme for small and micro businesses Abstract: <italic>The authors assess the impact of a public procurement programme designed to encourage small and micro businesses (SMBs) in Brazil to take part in public procurement auctions. The programme had no effect on contracted prices. However, SMBs were more likely to have their contracts terminated as a result of poor performance. Implications for theory and for practice internationally are discussed in this paper.</italic> Journal: Public Money & Management Pages: 103-110 Issue: 2 Volume: 35 Year: 2015 Month: 3 X-DOI: 10.1080/09540962.2015.1007704 File-URL: http://hdl.handle.net/10.1080/09540962.2015.1007704 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:35:y:2015:i:2:p:103-110 Template-Type: ReDIF-Article 1.0 Author-Name: Anthony Flynn Author-X-Name-First: Anthony Author-X-Name-Last: Flynn Author-Name: Paul Davis Author-X-Name-First: Paul Author-X-Name-Last: Davis Title: The rhetoric and reality of SME-friendly procurement Abstract: <italic>Small- and medium-sized enterprise-friendly policies are central to public procurement. The extent to which these policies have been put into practice has gone largely untested. To address this gap, a survey of SMEs' reported experiences of policy implementation was conducted. Ireland served as the research context. Policy implementation was found to be limited. Company size was a significant predictor of SMEs' experiences, with micro-enterprises more negative than small or medium-sized enterprises. The authors explain the policy-practice divide and make recommendations for improvement.</italic> Journal: Public Money & Management Pages: 111-118 Issue: 2 Volume: 35 Year: 2015 Month: 3 X-DOI: 10.1080/09540962.2015.1007705 File-URL: http://hdl.handle.net/10.1080/09540962.2015.1007705 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:35:y:2015:i:2:p:111-118 Template-Type: ReDIF-Article 1.0 Author-Name: Jolien Grandia Author-X-Name-First: Jolien Author-X-Name-Last: Grandia Title: The role of change agents in sustainable public procurement projects Abstract: <italic>In the procurement process the decisions of project teams determine if the potential of sustainable procurement is attained. To optimize this, project teams should be encouraged to adopt new behaviour. The academic literature awards an encouraging role to the change agent. A comparison of the role of change agents in seven Dutch public procurement projects shows that change agents play an important role in sustainable procurement projects and help project teams progress towards sustainable procurement.</italic> Journal: Public Money & Management Pages: 119-126 Issue: 2 Volume: 35 Year: 2015 Month: 3 X-DOI: 10.1080/09540962.2015.1007706 File-URL: http://hdl.handle.net/10.1080/09540962.2015.1007706 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:35:y:2015:i:2:p:119-126 Template-Type: ReDIF-Article 1.0 Author-Name: Mark Crowder Author-X-Name-First: Mark Author-X-Name-Last: Crowder Title: Public procurement: the role of cognitive heuristics Abstract: <italic>Public procurement processes have been extensively studied, but previous research has not sought to explain public procurement in terms of cognitive heuristics. This paper examines the award of a large public sector contract and outlines how the decisions were made. Heuristics were used throughout the process. Three heuristics-EBA, conjunctive, and WADD-were used in combination to reduce the number of bidders for the contract from a somewhat unmanageable 63 down to four. This paper allows the underlying stages to be viewed from this perspective and therefore it explores procurement in a way that sheds new light on the processes involved.</italic> Journal: Public Money & Management Pages: 127-134 Issue: 2 Volume: 35 Year: 2015 Month: 3 X-DOI: 10.1080/09540962.2015.1007707 File-URL: http://hdl.handle.net/10.1080/09540962.2015.1007707 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:35:y:2015:i:2:p:127-134 Template-Type: ReDIF-Article 1.0 Author-Name: Tessa Wright Author-X-Name-First: Tessa Author-X-Name-Last: Wright Title: New development: Can 'social value' requirements on public authorities be used in procurement to increase women's participation in the UK construction industry? Abstract: <italic>Public authorities in the UK are only starting to become aware of the requirement of the Public Services (Social Value) Act 2012 to consider additional economic, social and environmental benefits in the commissioning of services. This article argues, based on a pilot study of the Women into Construction project in London, that the legislation can be an additional spur to address women's under-representation in the construction industry, contributing to reducing occupational gender segregation, which is a factor in the persistent gender pay gap.</italic> Journal: Public Money & Management Pages: 135-140 Issue: 2 Volume: 35 Year: 2015 Month: 3 X-DOI: 10.1080/09540962.2015.1007708 File-URL: http://hdl.handle.net/10.1080/09540962.2015.1007708 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:35:y:2015:i:2:p:135-140 Template-Type: ReDIF-Article 1.0 Author-Name: Helen Walker Author-X-Name-First: Helen Author-X-Name-Last: Walker Title: New development: Public procurement research at IPSERA-aligning research and practice, and future trends Abstract: <italic>This article considers public procurement papers presented at the recent annual conferences of the International Purchasing and Supply Education and Research Association (IPSERA). It reflects on whether the studies presented at IPSERA align with public procurement priorities. It identifies congruence between research and practice, but also areas in which research is leading practice, such studies of sourcing from low-cost countries, service delivery and risk management. Future trends in public procurement research are then discussed.</italic> Journal: Public Money & Management Pages: 141-144 Issue: 2 Volume: 35 Year: 2015 Month: 3 X-DOI: 10.1080/09540962.2015.1007710 File-URL: http://hdl.handle.net/10.1080/09540962.2015.1007710 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:35:y:2015:i:2:p:141-144 Template-Type: ReDIF-Article 1.0 Author-Name: Jan Stejskal Author-X-Name-First: Jan Author-X-Name-Last: Stejskal Author-Name: Petr H�jek Author-X-Name-First: Petr Author-X-Name-Last: H�jek Title: Evaluating the economic value of a public service-the case of the Municipal Library of Prague Abstract: <italic>To allocate public resources efficiently, governments need accurate information about the performance and effectiveness of public institutions. This paper presents a new approach to valuing public services, using the example of the Municipal Library of Prague (MLP). The contingent valuation method was used with a focus on library users' willingness to pay for individual library services. The result is an overview of the perceived value of the MLP's services and its return on public investment. The proposed methodology could be used for other public services, such as healthcare or education.</italic> Journal: Public Money & Management Pages: 145-152 Issue: 2 Volume: 35 Year: 2015 Month: 3 X-DOI: 10.1080/09540962.2015.1007711 File-URL: http://hdl.handle.net/10.1080/09540962.2015.1007711 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:35:y:2015:i:2:p:145-152 Template-Type: ReDIF-Article 1.0 Author-Name: Tom Ward Author-X-Name-First: Tom Author-X-Name-Last: Ward Title: The Irish parliament and the scrutiny of departmental performance reports Abstract: <italic>The public service reform agenda across the OECD has seen the roll-out of performance-reporting initiatives, which emphasise the results of public spending and enable parliaments to hold senior officials and ministers to account for performance. But do parliaments actually engage with this information? This paper examines the extent to which the Irish parliament (D�il Éireann) engaged with departmental performance reports and finds that reports were largely ignored in D�il Éireann's discussions on the annual budget. The paper concludes with a discussion on barriers to parliamentary engagement with performance information.</italic> Journal: Public Money & Management Pages: 153-160 Issue: 2 Volume: 35 Year: 2015 Month: 3 X-DOI: 10.1080/09540962.2015.1007713 File-URL: http://hdl.handle.net/10.1080/09540962.2015.1007713 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:35:y:2015:i:2:p:153-160 Template-Type: ReDIF-Article 1.0 Author-Name: Sandra G. Leggat Author-X-Name-First: Sandra G. Author-X-Name-Last: Leggat Author-Name: Timothy Bartram Author-X-Name-First: Timothy Author-X-Name-Last: Bartram Author-Name: Pauline Stanton Author-X-Name-First: Pauline Author-X-Name-Last: Stanton Author-Name: Greg J. Bamber Author-X-Name-First: Greg J. Author-X-Name-Last: Bamber Author-Name: Amrik S. Sohal Author-X-Name-First: Amrik S. Author-X-Name-Last: Sohal Title: Have process redesign methods, such as Lean, been successful in changing care delivery in hospitals? A systematic review Abstract: <italic>A systematic literature review identified 41 studies, including four reviews, reporting on process redesign interventions in hospitals. Success factors for the changes included mechanisms to facilitate participation throughout the process, clearly documented protocols and expectations for the health professionals which were supported by education, mechanisms to audit and provide feedback on behaviours and performance, as well as being able to hold the participating health professionals accountable. The success of process redesign methodologies is found to be highly dependent on these performance-based human resource management (HRM) practices.</italic> Journal: Public Money & Management Pages: 161-168 Issue: 2 Volume: 35 Year: 2015 Month: 3 X-DOI: 10.1080/09540962.2015.1007714 File-URL: http://hdl.handle.net/10.1080/09540962.2015.1007714 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:35:y:2015:i:2:p:161-168 Template-Type: ReDIF-Article 1.0 Author-Name: Sophie Flemig Author-X-Name-First: Sophie Author-X-Name-Last: Flemig Title: New development: A game of responsibility? The regulation of health and social care professionals Abstract: <italic>The UK's law commissions in a recent joint report have recommended that individual regulatory bodies for medical and other healthcare professions receive more decision-making power and that procedural regulation (for example fitness to practice proceedings) be standardized. Patient wellbeing and professional standing of practitioners are likely to be deeply affected. The legislative process needs to be scrutinized closely to ascertain that government and regulatory bodies do not use the reform to shirk accountability and engage in a blame game.</italic> Journal: Public Money & Management Pages: 169-171 Issue: 2 Volume: 35 Year: 2015 Month: 3 X-DOI: 10.1080/09540962.2015.1007716 File-URL: http://hdl.handle.net/10.1080/09540962.2015.1007716 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:35:y:2015:i:2:p:169-171 Template-Type: ReDIF-Article 1.0 Author-Name: Andrew Massey Author-X-Name-First: Andrew Author-X-Name-Last: Massey Title: Editorial Journal: Public Money & Management Pages: 173-174 Issue: 3 Volume: 35 Year: 2015 Month: 5 X-DOI: 10.1080/09540962.2015.1027485 File-URL: http://hdl.handle.net/10.1080/09540962.2015.1027485 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:35:y:2015:i:3:p:173-174 Template-Type: ReDIF-Article 1.0 Author-Name: David Walker Author-X-Name-First: David Author-X-Name-Last: Walker Title: Debate: Accounting for Hodge Journal: Public Money & Management Pages: 174-176 Issue: 3 Volume: 35 Year: 2015 Month: 5 X-DOI: 10.1080/09540962.2015.1027486 File-URL: http://hdl.handle.net/10.1080/09540962.2015.1027486 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:35:y:2015:i:3:p:174-176 Template-Type: ReDIF-Article 1.0 Author-Name: Jenny Harrow Author-X-Name-First: Jenny Author-X-Name-Last: Harrow Author-Name: Tobias Jung Author-X-Name-First: Tobias Author-X-Name-Last: Jung Title: Debate: Thou shalt have impact, total impact--government involvement in philanthropic foundations' decision-making Journal: Public Money & Management Pages: 176-178 Issue: 3 Volume: 35 Year: 2015 Month: 5 X-DOI: 10.1080/09540962.2015.1027488 File-URL: http://hdl.handle.net/10.1080/09540962.2015.1027488 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:35:y:2015:i:3:p:176-178 Template-Type: ReDIF-Article 1.0 Author-Name: Sandra Cohen Author-X-Name-First: Sandra Author-X-Name-Last: Cohen Author-Name: Sotirios Karatzimas Author-X-Name-First: Sotirios Author-X-Name-Last: Karatzimas Title: Debate: Reforming Greek government accounting Journal: Public Money & Management Pages: 178-180 Issue: 3 Volume: 35 Year: 2015 Month: 5 X-DOI: 10.1080/09540962.2015.1027489 File-URL: http://hdl.handle.net/10.1080/09540962.2015.1027489 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:35:y:2015:i:3:p:178-180 Template-Type: ReDIF-Article 1.0 Author-Name: Christopher Pollitt Author-X-Name-First: Christopher Author-X-Name-Last: Pollitt Title: Wickedness will not wait: climate change and public management research Abstract: <italic>This paper shows that climate change is a 'wicked' problem, which presents multiple challenges for public management. These challenges are already with us, but are likely to increase in the short and medium terms, possibly very rapidly. Academic public management research appears to have been slow to address these issues. Yet potentially there are several strong points of contact between climate change issues and current public management research themes. This will, however, require interdisciplinary and international approaches.</italic> Journal: Public Money & Management Pages: 181-186 Issue: 3 Volume: 35 Year: 2015 Month: 5 X-DOI: 10.1080/09540962.2015.1027490 File-URL: http://hdl.handle.net/10.1080/09540962.2015.1027490 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:35:y:2015:i:3:p:181-186 Template-Type: ReDIF-Article 1.0 Author-Name: Carole Talbot Author-X-Name-First: Carole Author-X-Name-Last: Talbot Author-Name: Colin Talbot Author-X-Name-First: Colin Author-X-Name-Last: Talbot Title: Bridging the academic-policy-making gap: practice and policy issues Abstract: <italic>How policy-makers engage with academics is both a current 'hot' topic and a perennial problem. Policy initiatives such as the Research Excellence Framework's (REF) so-called 'impact agenda' have 'pushed' academics towards seeking more such engagement, whilst others 'pull' towards it, such as 'open policy-making'. Apart from some biographical accounts and case studies, surprisingly little is known at a more general level about how policy-makers do actually engage with academic research and expertise. Analysis of these policies, as well as empirical evidence from the British civil service, suggest these engagements may be generating more 'endarkenment' (to use Weiss's term) than enlightenment.</italic> Journal: Public Money & Management Pages: 187-194 Issue: 3 Volume: 35 Year: 2015 Month: 5 X-DOI: 10.1080/09540962.2015.1027491 File-URL: http://hdl.handle.net/10.1080/09540962.2015.1027491 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:35:y:2015:i:3:p:187-194 Template-Type: ReDIF-Article 1.0 Author-Name: Moira Fischbacher-Smith Author-X-Name-First: Moira Author-X-Name-Last: Fischbacher-Smith Title: Mind the gaps: managing difference in partnership working Abstract: <italic>Community health partnerships in Scotland were given a renewed centrality in health policy during 2014. They have, however, experienced mixed success in their 10-year history. Drawing on interviews with senior managers in a large community health partnership, this paper highlights the challenges of leading and managing change and integration across organizational boundaries, seeks to learn from the failures that occurred, and considers the implications for policy implementation in the future.</italic> Journal: Public Money & Management Pages: 195-202 Issue: 3 Volume: 35 Year: 2015 Month: 5 X-DOI: 10.1080/09540962.2015.1027494 File-URL: http://hdl.handle.net/10.1080/09540962.2015.1027494 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:35:y:2015:i:3:p:195-202 Template-Type: ReDIF-Article 1.0 Author-Name: Laurence Ferry Author-X-Name-First: Laurence Author-X-Name-Last: Ferry Author-Name: Peter Eckersley Author-X-Name-First: Peter Author-X-Name-Last: Eckersley Title: Budgeting and governing for deficit reduction in the UK public sector: act three 'accountability and audit arrangements' Abstract: <italic>This paper explains how the UK central government has changed accountability and audit arrangements for local government in England, while retaining its approach to setting annual budgets within the context of multi-year spending reviews. It highlights how dismantling the institutions and processes that monitored outputs and outcomes for spending, such as public service agreements and comprehensive area assessment, meant that top-down accountability became focused overwhelmingly on financial conformance rather than organizational performance for local government. Supplementary reforms to increase the transparency or 'visibility' of public administration, and thereby enable greater bottom-up accountability, have resulted in a performance assessment system that is neither rigorous nor standardized. The overall result is a weakening of local accountability arrangements.</italic> Journal: Public Money & Management Pages: 203-210 Issue: 3 Volume: 35 Year: 2015 Month: 5 X-DOI: 10.1080/09540962.2015.1027496 File-URL: http://hdl.handle.net/10.1080/09540962.2015.1027496 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:35:y:2015:i:3:p:203-210 Template-Type: ReDIF-Article 1.0 Author-Name: Rona S. Beattie Author-X-Name-First: Rona S. Author-X-Name-Last: Beattie Author-Name: Frank Crossan Author-X-Name-First: Frank Author-X-Name-Last: Crossan Title: Exploring employee engagement in Scottish nursing at a time of multi-faceted change: developing a research agenda Abstract: <italic>Given the unprecedented levels and pace of change being experienced in the UK's National Health Service, it is critical to maximize the engagement of key staff. This paper identifies the most important issues that need to be addressed for nurses (the largest group of NHS employees). The case study for this paper on Scottish nurses in a new hospital focused on the interaction between feeling valued, involved and having a voice; and line management support. Themes and challenges for future empirical research are identified. Lessons from the case study will find application internationally.</italic> Journal: Public Money & Management Pages: 211-218 Issue: 3 Volume: 35 Year: 2015 Month: 5 X-DOI: 10.1080/09540962.2015.1027497 File-URL: http://hdl.handle.net/10.1080/09540962.2015.1027497 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:35:y:2015:i:3:p:211-218 Template-Type: ReDIF-Article 1.0 Author-Name: Joan Munro Author-X-Name-First: Joan Author-X-Name-Last: Munro Title: Accelerating innovation in local government Abstract: <italic>This paper examines what local government leaders might do to achieve more major cost-saving innovations. It brings together the findings from four UK studies on what encourages innovation in councils, covering the perspectives of council chief executives, frontline employees, political leaders and middle managers. It discusses the similarities and the differences between different groups' views. It suggests the most important actions local government leaders might take to successfully implement more significant innovations more quickly.</italic> Journal: Public Money & Management Pages: 219-226 Issue: 3 Volume: 35 Year: 2015 Month: 5 X-DOI: 10.1080/09540962.2015.1027498 File-URL: http://hdl.handle.net/10.1080/09540962.2015.1027498 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:35:y:2015:i:3:p:219-226 Template-Type: ReDIF-Article 1.0 Author-Name: Paolo Esposito Author-X-Name-First: Paolo Author-X-Name-Last: Esposito Author-Name: Paolo Ricci Author-X-Name-First: Paolo Author-X-Name-Last: Ricci Title: How to turn public (dis)value into new public value? Evidence from Italy Abstract: <italic>Public value is a constant feature in public management studies. This paper examines the practices which may effectively determine public disvalue in the sense of 'public value destruction'. The authors present empirical evidence from the Italian public sector, focusing on the factors that determine public disvalue, and how new public value has been created by the management of assets and properties seized from mafia organizations.</italic> Journal: Public Money & Management Pages: 227-231 Issue: 3 Volume: 35 Year: 2015 Month: 5 X-DOI: 10.1080/09540962.2015.1027499 File-URL: http://hdl.handle.net/10.1080/09540962.2015.1027499 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:35:y:2015:i:3:p:227-231 Template-Type: ReDIF-Article 1.0 Author-Name: Camilla Adelle Author-X-Name-First: Camilla Author-X-Name-Last: Adelle Author-Name: Donald Macrae Author-X-Name-First: Donald Author-X-Name-Last: Macrae Author-Name: Andreja Marusic Author-X-Name-First: Andreja Author-X-Name-Last: Marusic Author-Name: Faisal Naru Author-X-Name-First: Faisal Author-X-Name-Last: Naru Title: New development: Regulatory impact assessment in developing countries--tales from the road to good governance Abstract: <italic>This article sets out the challenges facing the practice of regulatory impact assessment (RIA) in developing countries and then goes on to propose a set of guiding principles with which to attempt to overcome these. The discussion is based on the findings of a practitioner workshop held at the University of Pretoria, South Africa</italic>. Journal: Public Money & Management Pages: 233-238 Issue: 3 Volume: 35 Year: 2015 Month: 5 X-DOI: 10.1080/09540962.2015.1027500 File-URL: http://hdl.handle.net/10.1080/09540962.2015.1027500 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:35:y:2015:i:3:p:233-238 Template-Type: ReDIF-Article 1.0 Author-Name: Nick Sciulli Author-X-Name-First: Nick Author-X-Name-Last: Sciulli Title: New development: Flood events continue to raise issues of public sector accountability Abstract: <italic>Climate change scientists argue that there is a link between climate change and the frequency and severity of extreme weather events. The catastrophic consequences of these natural disasters on human life, agriculture and infrastructure calls into question the role and responsibility of governments in managing such events. Mixed messages are being communicated by governments to the public from one extreme advocating the provision of as much assistance as required to rebuild communities following an extreme weather event, to policies being developed encouraging communities to become more resilient. Seemingly, there is no contradiction in following both approaches, however, it is currently not clear the extent of responsibility and accountability for protecting its citizens versus the onus on the community to defend itself from natural disasters. This paper explores these themes from the perspective of local government in relation to the devastating floods that hit Victoria, Australia in 2010/11.</italic> Journal: Public Money & Management Pages: 239-244 Issue: 3 Volume: 35 Year: 2015 Month: 5 X-DOI: 10.1080/09540962.2015.1027501 File-URL: http://hdl.handle.net/10.1080/09540962.2015.1027501 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:35:y:2015:i:3:p:239-244 Template-Type: ReDIF-Article 1.0 Author-Name: Suzana Grubnic Author-X-Name-First: Suzana Author-X-Name-Last: Grubnic Author-Name: Ian Thomson Author-X-Name-First: Ian Author-X-Name-Last: Thomson Author-Name: Georgios Georgakopoulos Author-X-Name-First: Georgios Author-X-Name-Last: Georgakopoulos Title: New development: Managing and accounting for sustainable development across generations in public services--and call for papers Abstract: <italic>Social and environmental justice across generations is a fundamental attribute of sustainable development. In this article, which is also a call for papers for a future theme in Public Money & Management (PMM), we develop our case for further research on how governments and public service organizations seek to address sustainable development in their decision-making processes. We believe that accounting for social and environmental aspects is an underdeveloped area of research and practice that is worthy of further critical enquiry. We therefore call on researchers and practitioners to submit their research to a themed issue of PMM on managing and accounting for sustainable development in public services.</italic> Journal: Public Money & Management Pages: 245-250 Issue: 3 Volume: 35 Year: 2015 Month: 5 X-DOI: 10.1080/09540962.2015.1027502 File-URL: http://hdl.handle.net/10.1080/09540962.2015.1027502 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:35:y:2015:i:3:p:245-250 Template-Type: ReDIF-Article 1.0 Author-Name: Sheila Ellwood Author-X-Name-First: Sheila Author-X-Name-Last: Ellwood Title: Editorial Journal: Public Money & Management Pages: 251-251 Issue: 4 Volume: 35 Year: 2015 Month: 7 X-DOI: 10.1080/09540962.2015.1047260 File-URL: http://hdl.handle.net/10.1080/09540962.2015.1047260 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:35:y:2015:i:4:p:251-251 Template-Type: ReDIF-Article 1.0 Author-Name: Noel Hepworth Author-X-Name-First: Noel Author-X-Name-Last: Hepworth Title: Debate: Implementing advanced public financial management reform in developing countries Journal: Public Money & Management Pages: 251-253 Issue: 4 Volume: 35 Year: 2015 Month: 7 X-DOI: 10.1080/09540962.2015.1047261 File-URL: http://hdl.handle.net/10.1080/09540962.2015.1047261 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:35:y:2015:i:4:p:251-253 Template-Type: ReDIF-Article 1.0 Author-Name: Caichen Ma Author-X-Name-First: Caichen Author-X-Name-Last: Ma Author-Name: Yunxiao Xu Author-X-Name-First: Yunxiao Author-X-Name-Last: Xu Author-Name: James L. Chan Author-X-Name-First: James L. Author-X-Name-Last: Chan Title: Debate: Wang Anshi and Confucian public management--a rejoinder Journal: Public Money & Management Pages: 253-254 Issue: 4 Volume: 35 Year: 2015 Month: 7 X-DOI: 10.1080/09540962.2015.1047263 File-URL: http://hdl.handle.net/10.1080/09540962.2015.1047263 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:35:y:2015:i:4:p:253-254 Template-Type: ReDIF-Article 1.0 Author-Name: Wolfgang Drechsler Author-X-Name-First: Wolfgang Author-X-Name-Last: Drechsler Title: Debate: Once again on Wang Anshi and Confucian public management Journal: Public Money & Management Pages: 254-255 Issue: 4 Volume: 35 Year: 2015 Month: 7 X-DOI: 10.1080/09540962.2015.1047264 File-URL: http://hdl.handle.net/10.1080/09540962.2015.1047264 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:35:y:2015:i:4:p:254-255 Template-Type: ReDIF-Article 1.0 Author-Name: Tünde Tátrai Author-X-Name-First: Tünde Author-X-Name-Last: Tátrai Title: Debate: Cutback management through public procurement Journal: Public Money & Management Pages: 255-256 Issue: 4 Volume: 35 Year: 2015 Month: 7 X-DOI: 10.1080/09540962.2015.1047265 File-URL: http://hdl.handle.net/10.1080/09540962.2015.1047265 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:35:y:2015:i:4:p:255-256 Template-Type: ReDIF-Article 1.0 Author-Name: David Heald Author-X-Name-First: David Author-X-Name-Last: Heald Author-Name: David Steel Author-X-Name-First: David Author-X-Name-Last: Steel Title: Making the governance of public bodies work: chair-chief executive relationships in practice Abstract: <italic>The importation, over the past 30 years, of private sector governance mechanisms into public sector bodies at arm's-length from government has brought greater focus on the relationship of part-time non-executive chairs and full-time chief executives. This paper explores this relationship in 14 UK public bodies, based on in-depth interviews with chairs, chief executives and, as triangulation, audit committee chairs. The findings concern the negotiated differentiation of roles; the effects of the chief executive's separate authority as accounting officer on internal governance; the management of external stakeholders; and how crises can affect roles and relationships. Improved processes of training and mentoring are proposed.</italic> Journal: Public Money & Management Pages: 257-264 Issue: 4 Volume: 35 Year: 2015 Month: 7 X-DOI: 10.1080/09540962.2015.1047266 File-URL: http://hdl.handle.net/10.1080/09540962.2015.1047266 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:35:y:2015:i:4:p:257-264 Template-Type: ReDIF-Article 1.0 Author-Name: Rhys Andrews Author-X-Name-First: Rhys Author-X-Name-Last: Andrews Author-Name: Marc Esteve Author-X-Name-First: Marc Author-X-Name-Last: Esteve Author-Name: Tamyko Ysa Author-X-Name-First: Tamyko Author-X-Name-Last: Ysa Title: Public-private joint ventures: mixing oil and water? Abstract: <italic>The use of public-private partnerships (PPPs) is one of the most distinctive features of strategic management in the public sector. One of the most significant, yet understudied, forms of PPP to emerge in recent years is the public-private joint venture (PPJV). Unlike contractual PPPs, in which public organizations specify the service to be provided under contract by private sector organizations, PPJVs involve the creation of a new institutional entity that is governed by all of the parties in the alliance. This paper examines the distinctive character of PPJVs and draws on documentary and case study evidence to evaluate the ways in which the mixing of public and private within this important collaborative form can be managed best.</italic> Journal: Public Money & Management Pages: 265-272 Issue: 4 Volume: 35 Year: 2015 Month: 7 X-DOI: 10.1080/09540962.2015.1047267 File-URL: http://hdl.handle.net/10.1080/09540962.2015.1047267 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:35:y:2015:i:4:p:265-272 Template-Type: ReDIF-Article 1.0 Author-Name: Torbj�rn Tagesson Author-X-Name-First: Torbj�rn Author-X-Name-Last: Tagesson Author-Name: Nicoletta Glinatsi Author-X-Name-First: Nicoletta Author-X-Name-Last: Glinatsi Author-Name: Martina Prahl Author-X-Name-First: Martina Author-X-Name-Last: Prahl Title: Procurement of audit services in the municipal sector: the impact of competition Abstract: <italic>This paper examines the extent to which price is the determining factor in the procurement of audit services. In Sweden, 72% of municipalities chose audit firms with the lowest bid. Both political competition and competition between audit firms were found to affect whether price was the decisive criterion or not.</italic> Journal: Public Money & Management Pages: 273-280 Issue: 4 Volume: 35 Year: 2015 Month: 7 X-DOI: 10.1080/09540962.2015.1047270 File-URL: http://hdl.handle.net/10.1080/09540962.2015.1047270 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:35:y:2015:i:4:p:273-280 Template-Type: ReDIF-Article 1.0 Author-Name: Teresa S. Waring Author-X-Name-First: Teresa S. Author-X-Name-Last: Waring Title: Information management and technology strategy development in the UK's acute hospital sector: a maturity model perspective Abstract: <italic>To integrate systems to provide centralized control, successive UK governments have funded a large number of IT initiatives in the National Health Service (NHS) using external management consultants and systems developers. Many of these projects have failed to deliver. This paper demonstrates that the historical context of the NHS IM&T strategy and infrastructure, combined with the pace of technological change, places acute hospitals in an invidious position when attempting to respond effectively to key goals set by strategic policy-makers and argues that, to be successful, they must re-evaluate their implementation strategies.</italic> Journal: Public Money & Management Pages: 281-288 Issue: 4 Volume: 35 Year: 2015 Month: 7 X-DOI: 10.1080/09540962.2015.1047271 File-URL: http://hdl.handle.net/10.1080/09540962.2015.1047271 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:35:y:2015:i:4:p:281-288 Template-Type: ReDIF-Article 1.0 Author-Name: Glauco De Vita Author-X-Name-First: Glauco Author-X-Name-Last: De Vita Author-Name: Wolfram Berger Author-X-Name-First: Wolfram Author-X-Name-Last: Berger Title: 'Forward guidance': new monetary policy instrument or esoteric fad? Abstract: <italic>In August 2013, the Bank of England adopted a new monetary policy known as 'forward guidance'. This paper sheds light on this landmark moment and this rather obscure policy instrument. The authors unpack the rationale of this policy, its implementation modality and provide international evidence on its impact. Important questions are then raised about whether this policy is needed in the UK, and about the downsides of this seemingly innocuous monetary experiment.</italic> Journal: Public Money & Management Pages: 289-296 Issue: 4 Volume: 35 Year: 2015 Month: 7 X-DOI: 10.1080/09540962.2015.1047272 File-URL: http://hdl.handle.net/10.1080/09540962.2015.1047272 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:35:y:2015:i:4:p:289-296 Template-Type: ReDIF-Article 1.0 Author-Name: Lucia Giovanelli Author-X-Name-First: Lucia Author-X-Name-Last: Giovanelli Author-Name: Ludovico Marinò Author-X-Name-First: Ludovico Author-X-Name-Last: Marinò Author-Name: Federico Rotondo Author-X-Name-First: Federico Author-X-Name-Last: Rotondo Author-Name: Nicoletta Fadda Author-X-Name-First: Nicoletta Author-X-Name-Last: Fadda Author-Name: Alberto Ezza Author-X-Name-First: Alberto Author-X-Name-Last: Ezza Author-Name: Marta Amadori Author-X-Name-First: Marta Author-X-Name-Last: Amadori Title: Developing a performance evaluation system for the Italian public healthcare sector Abstract: The objective of the work described in this paper was to design and test a new performance evaluation system to be used to plan, monitor and evaluate the Italian public healthcare authorities' results and support policy-making. After examining the weak points in existing models and researching the published academic literature, the new system was developed by researchers from different backgrounds and with the involvement of practitioners. The paper illustrates the importance of a continuous interactive process in designing effective performance evaluation and monitoring systems. Journal: Public Money & Management Pages: 297-302 Issue: 4 Volume: 35 Year: 2015 Month: 7 X-DOI: 10.1080/09540962.2015.1047274 File-URL: http://hdl.handle.net/10.1080/09540962.2015.1047274 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:35:y:2015:i:4:p:297-302 Template-Type: ReDIF-Article 1.0 Author-Name: John Martin Author-X-Name-First: John Author-X-Name-Last: Martin Author-Name: Alessandro Spano Author-X-Name-First: Alessandro Author-X-Name-Last: Spano Title: From performance management to strategic local government leadership: lessons from different cultural settings Abstract: <italic>Effective performance measurement and management is a cornerstone of contemporary public sector management. As governments at all levels decide on the most appropriate allocation of resources and the means by which services are delivered, they need to know the impact of their decisions over time. Building basic compliance-related information systems provides the basis on which governments, especially at the local government level, can make informed strategic choices about local issues. This paper examines performance management systems in local governments in Victoria, Australia and Sardinia, Italy. Without a robust compliance-related performance management information system in place, council choices around new strategic investments are dubious at best.</italic> Journal: Public Money & Management Pages: 303-310 Issue: 4 Volume: 35 Year: 2015 Month: 7 X-DOI: 10.1080/09540962.2015.1047276 File-URL: http://hdl.handle.net/10.1080/09540962.2015.1047276 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:35:y:2015:i:4:p:303-310 Template-Type: ReDIF-Article 1.0 Author-Name: Mervyn Stone Author-X-Name-First: Mervyn Author-X-Name-Last: Stone Title: New development: The remarkable insignificance of NHS England's CCG funding formula Abstract: <italic>This article resolves a long-standing question about the financial performance of small-area funding bodies in England's National Health Service--whether or not surpluses or deficits are due to over- or under-provision of funds relative to what is thought necessary to fund healthcare, in line with targets set by a funding formula. Multivariate regression of per capita surplus on the two variables (actual allocation and target allocation), for the first year of operation of 211 clinical commissioning groups (CCGs), revealed a decisively insignificant P-value for the target variable--once account had been taken of the distance of allocation from target. To help statisticians maintain that the target formula has no rational basis, this article conjectures that the correlation of surplus and 'distance from target' is a managerial artefact divorced from the costs of healthcare provision.</italic> Journal: Public Money & Management Pages: 311-314 Issue: 4 Volume: 35 Year: 2015 Month: 7 X-DOI: 10.1080/09540962.2015.1047277 File-URL: http://hdl.handle.net/10.1080/09540962.2015.1047277 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:35:y:2015:i:4:p:311-314 Template-Type: ReDIF-Article 1.0 Author-Name: Peter Abelson Author-X-Name-First: Peter Author-X-Name-Last: Abelson Author-Name: Roselyne Joyeux Author-X-Name-First: Roselyne Author-X-Name-Last: Joyeux Title: New development: Smoke and mirrors--fallacies in the New South Wales government's views on local government financial capacity Abstract: <italic>As many readers of Public Money & Management know, the New South Wales (NSW) government is planning large amalgamations of councils, especially within metropolitan Sydney, motivated in large part by a quest for financial savings. The historically weak financial results of many councils in Sydney have been largely a function of the regulatory environment, notably rate-pegging, and reflect recent changes in financial accounting benchmarks. More fundamentally, the financial capacity of local councils is a function of the income level of the local community and not of its size or population. In this paper, the authors explain differences in expenditure per capita by differences in income and services. Larger councils will not improve financial capacity.</italic> Journal: Public Money & Management Pages: 315-320 Issue: 4 Volume: 35 Year: 2015 Month: 7 X-DOI: 10.1080/09540962.2015.1047278 File-URL: http://hdl.handle.net/10.1080/09540962.2015.1047278 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:35:y:2015:i:4:p:315-320 Template-Type: ReDIF-Article 1.0 Author-Name: Wouter Vandenabeele Author-X-Name-First: Wouter Author-X-Name-Last: Vandenabeele Author-Name: Chris Skelcher Author-X-Name-First: Chris Author-X-Name-Last: Skelcher Title: Review: Public service motivation--practical problems, scientific evidence and the role of a research community Abstract: <italic>This review article introduces Public Money & Management's theme papers and articles on public service motivation (PSM). PSM has proven to be a promising road in creating public performance and public value and this theme brings it to an even wider audience, ensuring that policy-makers and those responsible for delivering public services worldwide are aware of the value of PSM research. The article also presents new findings about how best to further PSM research.</italic> Journal: Public Money & Management Pages: 321-327 Issue: 5 Volume: 35 Year: 2015 Month: 9 X-DOI: 10.1080/09540962.2015.1061165 File-URL: http://hdl.handle.net/10.1080/09540962.2015.1061165 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:35:y:2015:i:5:p:321-327 Template-Type: ReDIF-Article 1.0 Author-Name: Mark Barrow Author-X-Name-First: Mark Author-X-Name-Last: Barrow Title: Debate: Managing motivation in hard times Journal: Public Money & Management Pages: 329-330 Issue: 5 Volume: 35 Year: 2015 Month: 9 X-DOI: 10.1080/09540962.2015.1061166 File-URL: http://hdl.handle.net/10.1080/09540962.2015.1061166 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:35:y:2015:i:5:p:329-330 Template-Type: ReDIF-Article 1.0 Author-Name: Steven Parker Author-X-Name-First: Steven Author-X-Name-Last: Parker Title: Debate: Public service motivation, citizens and leadership roles Journal: Public Money & Management Pages: 330-332 Issue: 5 Volume: 35 Year: 2015 Month: 9 X-DOI: 10.1080/09540962.2015.1061167 File-URL: http://hdl.handle.net/10.1080/09540962.2015.1061167 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:35:y:2015:i:5:p:330-332 Template-Type: ReDIF-Article 1.0 Author-Name: Jeannette Taylor Author-X-Name-First: Jeannette Author-X-Name-Last: Taylor Author-Name: Ranald Taylor Author-X-Name-First: Ranald Author-X-Name-Last: Taylor Title: Does the economy matter? Tough times, good times, and public service motivation Abstract: <italic>This paper describes a pilot study which explored the effects of different economic conditions on the public service motivation (PSM) levels of a small group of government and private sector employees in Malaysia. It address three questions: are the PSM levels of government employees significantly higher than those of private sector employees; are the PSM levels of employees significantly influenced by their perceptions of the external economic environment; and is the relationship between the economy and PSM affected by the sector of employment? Government employees' PSM levels were found to be higher than those of the private sector employees, and were sensitive to perceptions of different economic conditions.</italic> Journal: Public Money & Management Pages: 333-340 Issue: 5 Volume: 35 Year: 2015 Month: 9 X-DOI: 10.1080/09540962.2015.1061168 File-URL: http://hdl.handle.net/10.1080/09540962.2015.1061168 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:35:y:2015:i:5:p:333-340 Template-Type: ReDIF-Article 1.0 Author-Name: Maria Koumenta Author-X-Name-First: Maria Author-X-Name-Last: Koumenta Title: Public service motivation and organizational citizenship Abstract: <italic>This paper investigates the relationship between public service motivation (PSM) and employee performance by adopting a notion of performance which incorporates extra-role behaviours, such as the propensity to engage in unpaid overtime, organizational citizenship behaviours, absenteeism and organizational deviance. It does so in an underexplored part of the public sector, namely prisons. As well as providing new explanatory mechanisms for understanding the outcomes of PSM behaviour and exposing the dark side of PSM, this paper contributes to debates about the significance of PSM and the consequences of its absence.</italic> Journal: Public Money & Management Pages: 341-348 Issue: 5 Volume: 35 Year: 2015 Month: 9 X-DOI: 10.1080/09540962.2015.1061169 File-URL: http://hdl.handle.net/10.1080/09540962.2015.1061169 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:35:y:2015:i:5:p:341-348 Template-Type: ReDIF-Article 1.0 Author-Name: Nina Mari van Loon Author-X-Name-First: Nina Mari Author-X-Name-Last: van Loon Author-Name: Wouter Vandenabeele Author-X-Name-First: Wouter Author-X-Name-Last: Vandenabeele Author-Name: Peter Leisink Author-X-Name-First: Peter Author-X-Name-Last: Leisink Title: On the bright and dark side of public service motivation: the relationship between PSM and employee wellbeing Abstract: <italic>This paper reveals that the relationship between public service motivation (PSM) and employee wellbeing depends on the societal impact potential (SIP) through the job and organizational type. In people-changing organizations, PSM relates to higher burnout and lower job satisfaction when SIP is high: employees sacrifice themselves too much for society. However, in people-processing organizations, low SIP relates to higher burnout and lower job satisfaction: employees experience frustration if they cannot contribute. This shows that whether PSM relates positively depends on institutional logics.</italic> Journal: Public Money & Management Pages: 349-356 Issue: 5 Volume: 35 Year: 2015 Month: 9 X-DOI: 10.1080/09540962.2015.1061171 File-URL: http://hdl.handle.net/10.1080/09540962.2015.1061171 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:35:y:2015:i:5:p:349-356 Template-Type: ReDIF-Article 1.0 Author-Name: Sung Min Park Author-X-Name-First: Sung Min Author-X-Name-Last: Park Author-Name: Min Young Kim Author-X-Name-First: Min Young Author-X-Name-Last: Kim Title: Accountability and public service motivation in Korean government agencies Abstract: <italic>This paper reports on a study in South Korea which looked at the relationship between public service motivation (PSM) and goal orientation in that country's public sector. Goal clarity and goal congruence explained variations in accountability. Affective PSM was especially important. When individuals were exposed to unstable and ambiguous organizational environments, the relationship between PSM (especially affective and norm-based) and accountability was more pronounced. The theoretical and practical implications and limitations of this research are explained.</italic> Journal: Public Money & Management Pages: 357-364 Issue: 5 Volume: 35 Year: 2015 Month: 9 X-DOI: 10.1080/09540962.2015.1061178 File-URL: http://hdl.handle.net/10.1080/09540962.2015.1061178 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:35:y:2015:i:5:p:357-364 Template-Type: ReDIF-Article 1.0 Author-Name: Oliver Neumann Author-X-Name-First: Oliver Author-X-Name-Last: Neumann Author-Name: Adrian Ritz Author-X-Name-First: Adrian Author-X-Name-Last: Ritz Title: Public service motivation and rational choice modelling Abstract: <italic>While most previous research has considered public service motivation (PSM) as the only motivational factor predicting (public) job choice, the authors present a novel, rational choice-based model which includes three motivational dimensions: extrinsic, enjoyment-based intrinsic and prosocial intrinsic. Besides providing more accurate person-job fit predictions, this new approach fills a significant research gap and facilitates future theory building.</italic> Journal: Public Money & Management Pages: 365-370 Issue: 5 Volume: 35 Year: 2015 Month: 9 X-DOI: 10.1080/09540962.2015.1061179 File-URL: http://hdl.handle.net/10.1080/09540962.2015.1061179 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:35:y:2015:i:5:p:365-370 Template-Type: ReDIF-Article 1.0 Author-Name: Susan Newberry Author-X-Name-First: Susan Author-X-Name-Last: Newberry Title: Public sector accounting: shifting concepts of accountability Abstract: <italic>Allan Barton held strong views about governmental accounting reforms that failed to recognize the unique characteristics of the public sector, particularly the need for public accountability. The Allan Barton memorial lecture of 2013, developed in this paper, pointed out that Australia's public finance legislation reinforces the need for public accountability, but through delegated regulatory powers terms such as accountability and public accountability are undergoing subtle reinterpretation. At issue is whether IFRS should apply to all governments, and whether government departments should be viewed as not publicly accountable and therefore permitted reduced disclosures in their published financial reports.</italic> Journal: Public Money & Management Pages: 371-376 Issue: 5 Volume: 35 Year: 2015 Month: 9 X-DOI: 10.1080/09540962.2015.1061180 File-URL: http://hdl.handle.net/10.1080/09540962.2015.1061180 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:35:y:2015:i:5:p:371-376 Template-Type: ReDIF-Article 1.0 Author-Name: Yi An Author-X-Name-First: Yi Author-X-Name-Last: An Author-Name: Umesh Sharma Author-X-Name-First: Umesh Author-X-Name-Last: Sharma Title: Challenges of new public management (NPM) in Fiji's public sector. Did an employee share-ownership plan work? Abstract: This paper provides insights into the implementation of new public management (NPM) practices in Telecom Fiji and whether an employee share-ownership scheme was helpful in the organizational change process. The adoption of NPM practices in Fiji was part of political, economic and public sector reforms introduced after 1989 and was required by international lenders. This paper explains the background and obstacles to the reforms and how the employee share-ownership scheme persuaded employees to commercialize the service. The authors make recommendations for policy-makers in Fiji and other developing countries. Journal: Public Money & Management Pages: 377-382 Issue: 5 Volume: 35 Year: 2015 Month: 9 X-DOI: 10.1080/09540962.2015.1061182 File-URL: http://hdl.handle.net/10.1080/09540962.2015.1061182 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:35:y:2015:i:5:p:377-382 Template-Type: ReDIF-Article 1.0 Author-Name: Per Christian Ahlgren Author-X-Name-First: Per Christian Author-X-Name-Last: Ahlgren Author-Name: Inger Johanne Pettersen Author-X-Name-First: Inger Johanne Author-X-Name-Last: Pettersen Title: Local government and management control in inter-organizational settings Abstract: <italic>This paper contributes to the understanding of the challenges that arise when municipalities outsource services. A qualitative case study of the relationships between one large municipality in Norway and two outsourced service providers highlights several issues that complicate effective management control. The authors conclude that purchaser competence is a promising avenue for further research and an important issue that policy-makers need to consider.</italic> Journal: Public Money & Management Pages: 383-389 Issue: 5 Volume: 35 Year: 2015 Month: 9 X-DOI: 10.1080/09540962.2015.1061183 File-URL: http://hdl.handle.net/10.1080/09540962.2015.1061183 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:35:y:2015:i:5:p:383-389 Template-Type: ReDIF-Article 1.0 Author-Name: Andrew Massey Author-X-Name-First: Andrew Author-X-Name-Last: Massey Title: Editorial Journal: Public Money & Management Pages: 391-391 Issue: 6 Volume: 35 Year: 2015 Month: 11 X-DOI: 10.1080/09540962.2015.1083678 File-URL: http://hdl.handle.net/10.1080/09540962.2015.1083678 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:35:y:2015:i:6:p:391-391 Template-Type: ReDIF-Article 1.0 Author-Name: Gordon Murray Author-X-Name-First: Gordon Author-X-Name-Last: Murray Title: Debate: A procurement response to ripping-off the NHS Journal: Public Money & Management Pages: 391-393 Issue: 6 Volume: 35 Year: 2015 Month: 11 X-DOI: 10.1080/09540962.2015.1083679 File-URL: http://hdl.handle.net/10.1080/09540962.2015.1083679 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:35:y:2015:i:6:p:391-393 Template-Type: ReDIF-Article 1.0 Author-Name: Andy Westwood Author-X-Name-First: Andy Author-X-Name-Last: Westwood Title: Debate: Mind the gap? Why policy-makers and academics don't connect Journal: Public Money & Management Pages: 393-395 Issue: 6 Volume: 35 Year: 2015 Month: 11 X-DOI: 10.1080/09540962.2015.1083681 File-URL: http://hdl.handle.net/10.1080/09540962.2015.1083681 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:35:y:2015:i:6:p:393-395 Template-Type: ReDIF-Article 1.0 Author-Name: Joseph Drew Author-X-Name-First: Joseph Author-X-Name-Last: Drew Author-Name: Brian Dollery Author-X-Name-First: Brian Author-X-Name-Last: Dollery Title: Debate: Rejoinder to Sansom (2015) Journal: Public Money & Management Pages: 395-396 Issue: 6 Volume: 35 Year: 2015 Month: 11 X-DOI: 10.1080/09540962.2015.1083682 File-URL: http://hdl.handle.net/10.1080/09540962.2015.1083682 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:35:y:2015:i:6:p:395-396 Template-Type: ReDIF-Article 1.0 Author-Name: Ian Ball Author-X-Name-First: Ian Author-X-Name-Last: Ball Title: Debate: Would IPSAS help Greece? Journal: Public Money & Management Pages: 397-398 Issue: 6 Volume: 35 Year: 2015 Month: 11 X-DOI: 10.1080/09540962.2015.1076954 File-URL: http://hdl.handle.net/10.1080/09540962.2015.1076954 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:35:y:2015:i:6:p:397-398 Template-Type: ReDIF-Article 1.0 Author-Name: Alasdair Macnab Author-X-Name-First: Alasdair Author-X-Name-Last: Macnab Title: Debate: Would outcome costing and integrated reporting link resources to strategy in the public sector? Journal: Public Money & Management Pages: 399-400 Issue: 6 Volume: 35 Year: 2015 Month: 11 X-DOI: 10.1080/09540962.2015.1083683 File-URL: http://hdl.handle.net/10.1080/09540962.2015.1083683 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:35:y:2015:i:6:p:399-400 Template-Type: ReDIF-Article 1.0 Author-Name: Helen Foster Author-X-Name-First: Helen Author-X-Name-Last: Foster Title: The effectiveness of the Public Accounts Committee in Northern Ireland Abstract: The Westminster Public Accounts Committee (PAC) is considered to be one of the most effective and important parliamentary committees. Devolution in the late 1990s resulted in the establishment of separate public accounts committees in Wales, Scotland and Northern Ireland. This paper examines the effectiveness of the Northern Ireland PAC. Given the consociational nature of devolved government in Northern Ireland, and the potential for sectarian politics, the PAC has adopted an independent and non-partisan approach. Weaknesses identified in the study include a tendency to dwell on detail, and over-reliance on the Northern Ireland Audit Office. However, despite these weaknesses the committee has proven to be highly effective. Journal: Public Money & Management Pages: 401-408 Issue: 6 Volume: 35 Year: 2015 Month: 11 X-DOI: 10.1080/09540962.2015.1083684 File-URL: http://hdl.handle.net/10.1080/09540962.2015.1083684 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:35:y:2015:i:6:p:401-408 Template-Type: ReDIF-Article 1.0 Author-Name: Ringa Raudla Author-X-Name-First: Ringa Author-X-Name-Last: Raudla Author-Name: Riin Savi Author-X-Name-First: Riin Author-X-Name-Last: Savi Title: The use of performance information in cutback budgeting Abstract: This paper explores the use of performance information in budgetary decision-making during fiscal crisis. The theoretical part of the paper explains the markedly different predictions produced by the main theoretical approaches: agency theory, incrementalism, and interactive-dialogue theory. The empirical study of the Estonian case demonstrates that, in a fiscal crisis, performance information will not be used for making budgetary decisions due to time pressure, the political nature of the budgetary process, and limited analytical capacities. Lessons are given for international practice and future research. Journal: Public Money & Management Pages: 409-416 Issue: 6 Volume: 35 Year: 2015 Month: 11 X-DOI: 10.1080/09540962.2015.1083685 File-URL: http://hdl.handle.net/10.1080/09540962.2015.1083685 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:35:y:2015:i:6:p:409-416 Template-Type: ReDIF-Article 1.0 Author-Name: Hasina Rasolonjatovo Author-X-Name-First: Hasina Author-X-Name-Last: Rasolonjatovo Author-Name: Evelyne Lande Author-X-Name-First: Evelyne Author-X-Name-Last: Lande Author-Name: Victor Harison Author-X-Name-First: Victor Author-X-Name-Last: Harison Title: Active asset management: feasibility in Malagasy municipalities Abstract: This paper is about the management of public assets in a developing country: Madagascar. Very little has been published about developing countries' asset management. Current thinking on effective asset management is explained and a case study involving two Malagasy municipalities is described. Although a Western-style model of active asset management focused on income would not be appropriate in these municipalities, the authors conclude that there would be major benefits if the municipalities' asset management departments and leaders could look further into the future. Journal: Public Money & Management Pages: 417-422 Issue: 6 Volume: 35 Year: 2015 Month: 11 X-DOI: 10.1080/09540962.2015.1083686 File-URL: http://hdl.handle.net/10.1080/09540962.2015.1083686 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:35:y:2015:i:6:p:417-422 Template-Type: ReDIF-Article 1.0 Author-Name: Tommaso Agasisti Author-X-Name-First: Tommaso Author-X-Name-Last: Agasisti Author-Name: Marika Arena Author-X-Name-First: Marika Author-X-Name-Last: Arena Author-Name: Giuseppe Catalano Author-X-Name-First: Giuseppe Author-X-Name-Last: Catalano Author-Name: Angelo Erbacci Author-X-Name-First: Angelo Author-X-Name-Last: Erbacci Title: Defining spending reviews: a proposal for a taxonomy, with applications to Italy and the UK Abstract: After the 2008 global financial crisis, many governments introduced spending reviews (SRs). The paper provides a valuable definition of the concept of the SR by proposing a taxonomy of the main organizational and methodological aspects involved in the SR process. The paper identifies two different SR models, which feature alternative approaches to cutting back spending. The authors highlight some important considerations when looking to make sustainable and sensible cuts in spending. Journal: Public Money & Management Pages: 423-430 Issue: 6 Volume: 35 Year: 2015 Month: 11 X-DOI: 10.1080/09540962.2015.1083688 File-URL: http://hdl.handle.net/10.1080/09540962.2015.1083688 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:35:y:2015:i:6:p:423-430 Template-Type: ReDIF-Article 1.0 Author-Name: Wenxuan Yu Author-X-Name-First: Wenxuan Author-X-Name-Last: Yu Author-Name: Liang Ma Author-X-Name-First: Liang Author-X-Name-Last: Ma Title: External government performance evaluation in China: a case study of the 'Lien service-oriented government project' Abstract: External government evaluation projects are playing an increasingly important role in holding government in China accountable to the public. This paper looks at a large-scale project funded by a philanthropic institution. The 'Lien service-oriented government project' has been monitoring government performance in mainland China since 2010. The case study highlights the challenges faced by performance evaluation projects in China, as well as their potential. Journal: Public Money & Management Pages: 431-437 Issue: 6 Volume: 35 Year: 2015 Month: 11 X-DOI: 10.1080/09540962.2015.1083689 File-URL: http://hdl.handle.net/10.1080/09540962.2015.1083689 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:35:y:2015:i:6:p:431-437 Template-Type: ReDIF-Article 1.0 Author-Name: Samuel Carpintero Author-X-Name-First: Samuel Author-X-Name-Last: Carpintero Author-Name: Matti Siemiatycki Author-X-Name-First: Matti Author-X-Name-Last: Siemiatycki Title: PPP projects in local infrastructure: evidence from schools in the Madrid region, Spain Abstract: This paper analyses the use of public-private partnerships (PPPs) for the procurement of new grant-aided schools in the Madrid region, Spain from 2005 to 2012. The procurement was large: 56 schools, providing education for about 60,000 students, with a total investment of around 650 million euro. The authors explain why this procurement has been so successful: unlike some school PPP projects in other countries and some PPP projects in other parts of the public service in Spain. Journal: Public Money & Management Pages: 439-446 Issue: 6 Volume: 35 Year: 2015 Month: 11 X-DOI: 10.1080/09540962.2015.1083690 File-URL: http://hdl.handle.net/10.1080/09540962.2015.1083690 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:35:y:2015:i:6:p:439-446 Template-Type: ReDIF-Article 1.0 Author-Name: Yunxiao Xu Author-X-Name-First: Yunxiao Author-X-Name-Last: Xu Author-Name: Quanshe Yang Author-X-Name-First: Quanshe Author-X-Name-Last: Yang Title: New development: China's budget law and local debt Abstract: China's 20-year-old budget law has been revised to give greater power to the legislature and re-orient annual budgeting to a multi-year fiscal framework. In addition, provincial governments are now able to issue bonds. If the goals of these reform measures are realized, the institutional foundations for China's fiscal policy and management will be substantially strengthened. However, the authors are concerned that the authorities may have underestimated the technical challenges involved. Journal: Public Money & Management Pages: 447-450 Issue: 6 Volume: 35 Year: 2015 Month: 11 X-DOI: 10.1080/09540962.2015.1083691 File-URL: http://hdl.handle.net/10.1080/09540962.2015.1083691 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:35:y:2015:i:6:p:447-450 Template-Type: ReDIF-Article 1.0 Author-Name: James L. Chan Author-X-Name-First: James L. Author-X-Name-Last: Chan Title: New development: China promotes government financial accounting and management accounting Abstract: In late 2013, China's political leadership decided to require the government to practice accrual accounting and prepare whole-of-government financial reports. This decision was codified in the new budget law and followed up by a State Council directive endorsing the reform proposal of the Ministry of Finance. Some basic government accounting standards have been made public for comment. In the same timeframe, the ministry also decided to promote management accounting in order to raise the competency and contributions of China's millions of accounting personnel. Journal: Public Money & Management Pages: 451-454 Issue: 6 Volume: 35 Year: 2015 Month: 11 X-DOI: 10.1080/09540962.2015.1083692 File-URL: http://hdl.handle.net/10.1080/09540962.2015.1083692 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:35:y:2015:i:6:p:451-454 Template-Type: ReDIF-Article 1.0 Author-Name: Rob Wilson Author-X-Name-First: Rob Author-X-Name-Last: Wilson Author-Name: Paul Jackson Author-X-Name-First: Paul Author-X-Name-Last: Jackson Author-Name: Martin Ferguson Author-X-Name-First: Martin Author-X-Name-Last: Ferguson Title: Editorial: Science or alchemy in collaborative public service? Challenges and future directions for the management and organization of joined-up government Journal: Public Money & Management Pages: 1-4 Issue: 1 Volume: 36 Year: 2016 Month: 1 X-DOI: 10.1080/09540962.2016.1103408 File-URL: http://hdl.handle.net/10.1080/09540962.2016.1103408 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:36:y:2016:i:1:p:1-4 Template-Type: ReDIF-Article 1.0 Author-Name: Charlotte Pell Author-X-Name-First: Charlotte Author-X-Name-Last: Pell Title: Debate: Against collaboration Journal: Public Money & Management Pages: 4-5 Issue: 1 Volume: 36 Year: 2016 Month: 1 X-DOI: 10.1080/09540962.2016.1103410 File-URL: http://hdl.handle.net/10.1080/09540962.2016.1103410 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:36:y:2016:i:1:p:4-5 Template-Type: ReDIF-Article 1.0 Author-Name: Ailsa Cameron Author-X-Name-First: Ailsa Author-X-Name-Last: Cameron Title: What have we learnt about joint working between health and social care? Abstract: Joint working between local authorities and the National Health Service (NHS) has been an integral part of health and social care policy in the United Kingdom for many years. Using evidence from two literature reviews this paper argues that there is little indication that joint working delivers the outcomes envisaged in policy. While recent reforms may be beginning to influence improvements, they are undermined by constant reform and professional scepticism. Journal: Public Money & Management Pages: 7-14 Issue: 1 Volume: 36 Year: 2016 Month: 1 X-DOI: 10.1080/09540962.2016.1103411 File-URL: http://hdl.handle.net/10.1080/09540962.2016.1103411 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:36:y:2016:i:1:p:7-14 Template-Type: ReDIF-Article 1.0 Author-Name: Alex Gillett Author-X-Name-First: Alex Author-X-Name-Last: Gillett Author-Name: Kim Loader Author-X-Name-First: Kim Author-X-Name-Last: Loader Author-Name: Bob Doherty Author-X-Name-First: Bob Author-X-Name-Last: Doherty Author-Name: Jonathan M. Scott Author-X-Name-First: Jonathan M. Author-X-Name-Last: Scott Title: A multi-organizational cross-sectoral collaboration: empirical evidence from an 'Empty Homes' project Abstract: This paper analyses the processes, outcomes and tensions of a cross-sectoral collaborative venture involving several organizations with multiple logics and is based on empirical evidence from a collaborative 'Empty Homes' project. While, paradoxically, multiple logics are a basis for the partnership's existence (for example 'value for money' and local community benefit) to achieve these different aims simultaneously, its other aims or logics at times conflicted, resulting in intra-partnership tensions. Hence we offer novel insights into the practical aspects of collaboration at a local level and on multi-organizational relationships. Journal: Public Money & Management Pages: 15-22 Issue: 1 Volume: 36 Year: 2016 Month: 1 X-DOI: 10.1080/09540962.2016.1103413 File-URL: http://hdl.handle.net/10.1080/09540962.2016.1103413 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:36:y:2016:i:1:p:15-22 Template-Type: ReDIF-Article 1.0 Author-Name: Alistair Bowden Author-X-Name-First: Alistair Author-X-Name-Last: Bowden Author-Name: Malgorzata Ciesielska Author-X-Name-First: Malgorzata Author-X-Name-Last: Ciesielska Title: Ecomuseums as cross-sector partnerships: governance, strategy and leadership Abstract: Ecomuseums are attracting increasing attention as means of preserving heritage and also impacting positively on social and economic issues. This paper contrasts ecomuseums with previous forms of cross-sector partnerships. The authors focus on the governance, strategy and leadership of the Flodden 1513 Ecomuseum. The findings have lessons for ecomuseums and other cross-sector partnerships both in and outside the UK. Journal: Public Money & Management Pages: 23-30 Issue: 1 Volume: 36 Year: 2016 Month: 1 X-DOI: 10.1080/09540962.2016.1103414 File-URL: http://hdl.handle.net/10.1080/09540962.2016.1103414 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:36:y:2016:i:1:p:23-30 Template-Type: ReDIF-Article 1.0 Author-Name: Pekka Valkama Author-X-Name-First: Pekka Author-X-Name-Last: Valkama Author-Name: Darinka Asenova Author-X-Name-First: Darinka Author-X-Name-Last: Asenova Author-Name: Stephen J. Bailey Author-X-Name-First: Stephen J. Author-X-Name-Last: Bailey Title: Risk management challenges of shared public services: a comparative analysis of Scotland and Finland Abstract: This paper analyses the risk management challenges of shared service provision in Scotland and Finland. Policy context and institutional frameworks largely determine the local choice of organizational arrangements and so the risks that arise and the way they are shared. Finnish municipalities have developed joint municipal arrangements for sharing services, whereas Scotland's shared service challenges are related to the historical separation of health and social care services and the search for cost savings while improving service effectiveness. Journal: Public Money & Management Pages: 31-38 Issue: 1 Volume: 36 Year: 2016 Month: 1 X-DOI: 10.1080/09540962.2016.1103415 File-URL: http://hdl.handle.net/10.1080/09540962.2016.1103415 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:36:y:2016:i:1:p:31-38 Template-Type: ReDIF-Article 1.0 Author-Name: Elizabeth Eppel Author-X-Name-First: Elizabeth Author-X-Name-Last: Eppel Author-Name: Miriam Lips Author-X-Name-First: Miriam Author-X-Name-Last: Lips Title: Unpacking the black box of successful ICT-enabled service transformation: how to join up the vertical, the horizontal and the technical Abstract: This paper aims to understand what goes on in the black box of successful, joined-up ICT-enabled service transformation, where complex interactions and integration must occur among the horizontal processes internal to a joined-up service delivery network, the vertical top-down processes of the organizations involved, and the change processes caused by using ICTs. A new conceptual framework is developed and applied to an illustrative case study of successful, joined-up service transformation in New Zealand. Journal: Public Money & Management Pages: 39-46 Issue: 1 Volume: 36 Year: 2016 Month: 1 X-DOI: 10.1080/09540962.2016.1103417 File-URL: http://hdl.handle.net/10.1080/09540962.2016.1103417 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:36:y:2016:i:1:p:39-46 Template-Type: ReDIF-Article 1.0 Author-Name: Ally R. Memon Author-X-Name-First: Ally R. Author-X-Name-Last: Memon Author-Name: Tony Kinder Author-X-Name-First: Tony Author-X-Name-Last: Kinder Title: Changing management roles in the Scottish NHS: implications for management learning and development Abstract: The UK government's austerity means that public service providers, such as the National Health Service (NHS), are looking for efficiencies from service integration and collaborative working. This paper highlights how NHS (Scotland) management is coping with these changes and how the role of the manager and the nature of management development is being transformed. New forms and processes of management learning and development are needed for collaborative partnership working in multi-agency public service environments. Journal: Public Money & Management Pages: 47-54 Issue: 1 Volume: 36 Year: 2016 Month: 1 X-DOI: 10.1080/09540962.2016.1103418 File-URL: http://hdl.handle.net/10.1080/09540962.2016.1103418 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:36:y:2016:i:1:p:47-54 Template-Type: ReDIF-Article 1.0 Author-Name: Jan Myers Author-X-Name-First: Jan Author-X-Name-Last: Myers Author-Name: John Maddocks Author-X-Name-First: John Author-X-Name-Last: Maddocks Title: New development: Mutual solutions to shaping public service delivery Abstract: There have been a number of developments in approaches to public service delivery in the UK, partly as a response to austerity measures, as well as a shift to new models of public sector, private and third sector provision. This article considers the development of public service mutuals--those organizations that have spun out of the public sector, and where employees of the new providers play a key role in shaping and delivering public services at local and national levels. The authors identify areas where further work is needed to better understand these new models and to consider whether the perceived benefits associated with traditional mutual models are applicable when applied to public service provision. Journal: Public Money & Management Pages: 55-60 Issue: 1 Volume: 36 Year: 2016 Month: 1 X-DOI: 10.1080/09540962.2016.1103419 File-URL: http://hdl.handle.net/10.1080/09540962.2016.1103419 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:36:y:2016:i:1:p:55-60 Template-Type: ReDIF-Article 1.0 Author-Name: Steven Parker Author-X-Name-First: Steven Author-X-Name-Last: Parker Title: New development: Reconnecting public service ethos and multi-agency collaboration. What are the possibilities and prospects for new local collaborative environments? Abstract: The public service ethos (PSE) is typically portrayed as the responsibility of public officers working for the public good, or described negatively as requiring intervention from the private sector. This article explores the relationship between the ethos and collaboration informed by findings from an empirical case study of public officers. It ends by identifying future avenues for research on the PSE by setting out possibilities and prospects for new local collaborative environments. Journal: Public Money & Management Pages: 61-66 Issue: 1 Volume: 36 Year: 2016 Month: 1 X-DOI: 10.1080/09540962.2016.1103420 File-URL: http://hdl.handle.net/10.1080/09540962.2016.1103420 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:36:y:2016:i:1:p:61-66 Template-Type: ReDIF-Article 1.0 Author-Name: Tony Bovaird Author-X-Name-First: Tony Author-X-Name-Last: Bovaird Title: The ins and outs of outsourcing and insourcing: what have we learnt from the past 30 years? Abstract: This paper explores recent experience with outsourcing of public services. It highlights how approaches to outsourcing have evolved during the past 30 years, moving through phases of competitive tendering, partnership working, strategic commissioning, prime contracting and, more recently, insourcing. The paper finishes with 10 lessons for commissioners and service providers which can be drawn from these experiences. Journal: Public Money & Management Pages: 67-74 Issue: 1 Volume: 36 Year: 2016 Month: 1 X-DOI: 10.1080/09540962.2015.1093298 File-URL: http://hdl.handle.net/10.1080/09540962.2015.1093298 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:36:y:2016:i:1:p:67-74 Template-Type: ReDIF-Article 1.0 Author-Name: Andrew Massey Author-X-Name-First: Andrew Author-X-Name-Last: Massey Title: Editorial: <italic>PMM</italic> has a real-world impact Journal: Public Money & Management Pages: 75-76 Issue: 2 Volume: 36 Year: 2016 Month: 3 X-DOI: 10.1080/09540962.2016.1118922 File-URL: http://hdl.handle.net/10.1080/09540962.2016.1118922 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:36:y:2016:i:2:p:75-76 Template-Type: ReDIF-Article 1.0 Author-Name: Jurgen Willems Author-X-Name-First: Jurgen Author-X-Name-Last: Willems Title: Debate: Should public management research be more interdisciplinary? Journal: Public Money & Management Pages: 76-78 Issue: 2 Volume: 36 Year: 2016 Month: 3 X-DOI: 10.1080/09540962.2016.1118924 File-URL: http://hdl.handle.net/10.1080/09540962.2016.1118924 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:36:y:2016:i:2:p:76-78 Template-Type: ReDIF-Article 1.0 Author-Name: Christopher Pollitt Author-X-Name-First: Christopher Author-X-Name-Last: Pollitt Title: Debate: Climate change--the ultimate wicked issue Journal: Public Money & Management Pages: 78-80 Issue: 2 Volume: 36 Year: 2016 Month: 3 X-DOI: 10.1080/09540962.2016.1118925 File-URL: http://hdl.handle.net/10.1080/09540962.2016.1118925 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:36:y:2016:i:2:p:78-80 Template-Type: ReDIF-Article 1.0 Author-Name: John Antony Xavier Author-X-Name-First: John Antony Author-X-Name-Last: Xavier Author-Name: Noore Alam Siddiquee Author-X-Name-First: Noore Alam Author-X-Name-Last: Siddiquee Author-Name: Mohd Zin Mohamed Author-X-Name-First: Mohd Zin Author-X-Name-Last: Mohamed Title: The Government Transformation Programme of Malaysia: a successful approach to public service reform Abstract: The 2009 Malaysian Government Transformation Programme (GTP) could be useful as a model for reform given its positive impact on improving public services in targeted key result areas. This paper assesses the GTP's approach in the context of the wider debate on whether reforms should be based on best practices or whether they should be diagnostic or problem-solving in approach. The GTP's success was largely the result of blending both approaches. The GTP experience in Malaysia provides a number of insights and lessons for delivering intelligent reforms quickly and effectively. Journal: Public Money & Management Pages: 81-87 Issue: 2 Volume: 36 Year: 2016 Month: 3 X-DOI: 10.1080/09540962.2016.1118927 File-URL: http://hdl.handle.net/10.1080/09540962.2016.1118927 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:36:y:2016:i:2:p:81-87 Template-Type: ReDIF-Article 1.0 Author-Name: Camilla Adelle Author-X-Name-First: Camilla Author-X-Name-Last: Adelle Author-Name: Sabine Weiland Author-X-Name-First: Sabine Author-X-Name-Last: Weiland Author-Name: Jan Dick Author-X-Name-First: Jan Author-X-Name-Last: Dick Author-Name: Diana Gonz�lez Olivo Author-X-Name-First: Diana Author-X-Name-Last: Gonz�lez Olivo Author-Name: Jens Marquardt Author-X-Name-First: Jens Author-X-Name-Last: Marquardt Author-Name: George Rots Author-X-Name-First: George Author-X-Name-Last: Rots Author-Name: Jost W�bbeke Author-X-Name-First: Jost Author-X-Name-Last: W�bbeke Author-Name: Ingo Zasada Author-X-Name-First: Ingo Author-X-Name-Last: Zasada Title: Regulatory impact assessment: a survey of selected developing and emerging economies Abstract: This paper reports on a survey of regulatory impact assessment (RIA) in 16 developing and emerging economies. RIA was playing an increasing role in these countries: eight had introduced RIA in the past 10 years; one had recently redesigned its existing RIA system; another had a long-standing RIA system in place. However, RIA was at an early stage of development in the majority of cases and six countries did not practise RIA. Journal: Public Money & Management Pages: 89-96 Issue: 2 Volume: 36 Year: 2016 Month: 3 X-DOI: 10.1080/09540962.2016.1118930 File-URL: http://hdl.handle.net/10.1080/09540962.2016.1118930 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:36:y:2016:i:2:p:89-96 Template-Type: ReDIF-Article 1.0 Author-Name: Alistair Brown Author-X-Name-First: Alistair Author-X-Name-Last: Brown Title: Reporting issues challenging the National Roads Authority of Papua New Guinea: the case for using local indigenous mechanisms Abstract: For many years, considerable resources have been expended on the National Roads Authority of Papua New Guinea to help build up and maintain the road assets for the economic and social development of Papua New Guinea. Evidence from the audit reports of the auditor-general of Papua New Guinea suggests that there appears room to improve the reporting and accountability of this authority through local indigenous mechanisms. The paper is an important warning for donor organizations about opportunism and how to prevent it (and worse). Journal: Public Money & Management Pages: 97-103 Issue: 2 Volume: 36 Year: 2016 Month: 3 X-DOI: 10.1080/09540962.2016.1118931 File-URL: http://hdl.handle.net/10.1080/09540962.2016.1118931 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:36:y:2016:i:2:p:97-103 Template-Type: ReDIF-Article 1.0 Author-Name: Graham Manville Author-X-Name-First: Graham Author-X-Name-Last: Manville Author-Name: Richard Greatbanks Author-X-Name-First: Richard Author-X-Name-Last: Greatbanks Author-Name: Thomas Wainwright Author-X-Name-First: Thomas Author-X-Name-Last: Wainwright Author-Name: Martin Broad Author-X-Name-First: Martin Author-X-Name-Last: Broad Title: Visual performance management in housing associations: a crisis of legitimation or the shape of things to come? Abstract: Housing associations in the UK are undergoing significant reform, potentially facing a crisis of legitimation with respect to their values. The latest reforms have included further deregulation and limiting the availability of bank finance at fixed low interest rates. These are challenging times for housing associations; forcing leaders to effectively manage organizational business performance, becoming less reliant on regulatory bodies for guidance and legitimation. Journal: Public Money & Management Pages: 105-112 Issue: 2 Volume: 36 Year: 2016 Month: 3 X-DOI: 10.1080/09540962.2016.1118933 File-URL: http://hdl.handle.net/10.1080/09540962.2016.1118933 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:36:y:2016:i:2:p:105-112 Template-Type: ReDIF-Article 1.0 Author-Name: Alessandra Allini Author-X-Name-First: Alessandra Author-X-Name-Last: Allini Author-Name: Francesca Manes Rossi Author-X-Name-First: Francesca Author-X-Name-Last: Manes Rossi Author-Name: Khaled Hussainey Author-X-Name-First: Khaled Author-X-Name-Last: Hussainey Title: The board's role in risk disclosure: an exploratory study of Italian listed state-owned enterprises Abstract: The determinants of risk disclosure in the annual reports of listed state-owned enterprises (SOEs) have yet to be fully explored. This paper examines the potential impact of the composition of the boards of directors and other company-specific features on risk disclosure levels. The presence of women on a board made a significant difference to risk disclosure, as did the age of board members. Board directors having an accounting or finance/business qualification affected risk disclosure negatively; company size and an internet visibility were positively related to risk disclosure. Although an Italian study, the lessons here will have application to academia and to practitioners, policy-makers and standard-setters worldwide. Journal: Public Money & Management Pages: 113-120 Issue: 2 Volume: 36 Year: 2016 Month: 3 X-DOI: 10.1080/09540962.2016.1118935 File-URL: http://hdl.handle.net/10.1080/09540962.2016.1118935 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:36:y:2016:i:2:p:113-120 Template-Type: ReDIF-Article 1.0 Author-Name: Julie E. Drake Author-X-Name-First: Julie E. Author-X-Name-Last: Drake Title: Commissioning and GPs: to commit[tee] or not? Abstract: Clinical commissioning groups (CCGs), part of the UK's National Health Service (NHS) since April 2013, are complex organizations requiring buy-in by GPs for strategic success. CCG budgetary deficits and lack of sustained engagement by GPs are a problem. This paper utilizes evidence of GP experience in commissioning models to determine the factors that may influence engagement in the governance of CCGs by GPs, which is crucial if clinically-led commissioning is to be part of a financially sustainable NHS. Journal: Public Money & Management Pages: 121-128 Issue: 2 Volume: 36 Year: 2016 Month: 3 X-DOI: 10.1080/09540962.2016.1118936 File-URL: http://hdl.handle.net/10.1080/09540962.2016.1118936 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:36:y:2016:i:2:p:121-128 Template-Type: ReDIF-Article 1.0 Author-Name: Roberto Moro Visconti Author-X-Name-First: Roberto Author-X-Name-Last: Moro Visconti Title: The impact of quantitative easing (QE) on the cost of debt in project finance investments Abstract: Recession-driven low inflation and high spreads have increased the cost of debt in public sector project finance investments, therefore reducing private sector profits and bankability. This paper investigates the impact of quantitative easing by central banks, showing that it can stimulate economic growth producing shared public and private benefits. Journal: Public Money & Management Pages: 129-135 Issue: 2 Volume: 36 Year: 2016 Month: 3 X-DOI: 10.1080/09540962.2016.1118937 File-URL: http://hdl.handle.net/10.1080/09540962.2016.1118937 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:36:y:2016:i:2:p:129-135 Template-Type: ReDIF-Article 1.0 Author-Name: Liv Bente Hannevik Friestad Author-X-Name-First: Liv Bente Hannevik Author-X-Name-Last: Friestad Title: School output control and student performance in Norwegian primary schools--an exploratory study Abstract: This paper explores how national school performance measures are used as a management control system in Norwegian schools and the relationship between the use of these measures and student performance. Survey data from Norway and archival family background data are examined with the results of national tests (NTs) taken by grade 5 students (10 year olds). The study finds interesting relationships between how schools use NT results and student performance. The findings provide insight into how take up of national tests can be improved within Norwegian schools. These insights might also be transferable to schools outside Norway. Journal: Public Money & Management Pages: 137-144 Issue: 2 Volume: 36 Year: 2016 Month: 3 X-DOI: 10.1080/09540962.2016.1118938 File-URL: http://hdl.handle.net/10.1080/09540962.2016.1118938 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:36:y:2016:i:2:p:137-144 Template-Type: ReDIF-Article 1.0 Author-Name: Pat Barrett Author-X-Name-First: Pat Author-X-Name-Last: Barrett Title: New development: Procurement and policy outcomes--a bridge too far? Abstract: This article furthers the discussion in the March 2015 (Vol. 35, No. 2) issue of Public Money & Management on 'Public procurement policy and practice-- international lessons and debates'. In particular, it illustrates some of the major difficulties in achieving the required policy outcomes through the procurement processes. The numerous 'failures', particularly in the defence acquisitions area, are of ongoing concern both in terms of 'blow-outs' in costs and, more unfortunately, in achieving strategic defence capability and overall policy outcomes in required timeframes. Can current public sector reforms and observed better practice provide any encouragement for, discipline on, participants to achieve the required results or is it all just too difficult? Journal: Public Money & Management Pages: 145-148 Issue: 2 Volume: 36 Year: 2016 Month: 3 X-DOI: 10.1080/09540962.2016.1118939 File-URL: http://hdl.handle.net/10.1080/09540962.2016.1118939 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:36:y:2016:i:2:p:145-148 Template-Type: ReDIF-Article 1.0 Author-Name: Xeni Dassiou Author-X-Name-First: Xeni Author-X-Name-Last: Dassiou Author-Name: Peter Langham Author-X-Name-First: Peter Author-X-Name-Last: Langham Author-Name: Charles Nancarrow Author-X-Name-First: Charles Author-X-Name-Last: Nancarrow Author-Name: Alex Scharaschkin Author-X-Name-First: Alex Author-X-Name-Last: Scharaschkin Author-Name: Dan Ward Author-X-Name-First: Dan Author-X-Name-Last: Ward Title: New development: Exploring public service markets Abstract: The authors explain why public service markets are fundamentally different from regulated utilities markets by looking at the product characteristics, market structure, funding oversight and legal arrangements in such markets. They highlight the issues which will be important as marketized delivery becomes increasingly mainstream in public services provision. Journal: Public Money & Management Pages: 149-152 Issue: 2 Volume: 36 Year: 2016 Month: 3 X-DOI: 10.1080/09540962.2016.1118942 File-URL: http://hdl.handle.net/10.1080/09540962.2016.1118942 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:36:y:2016:i:2:p:149-152 Template-Type: ReDIF-Article 1.0 Author-Name: Alessandro Sancino Author-X-Name-First: Alessandro Author-X-Name-Last: Sancino Author-Name: Lorenzo Castellani Author-X-Name-First: Lorenzo Author-X-Name-Last: Castellani Title: New development: Directly elected mayors in Italy--creating a strong leader doesn't always mean creating strong leadership Abstract: More than 20 years after their introduction, directly elected mayors are key players in Italian urban governance. This article explains the main effects of this reform on local government systems and provides lessons for other countries considering directly elected mayors. Journal: Public Money & Management Pages: 153-156 Issue: 2 Volume: 36 Year: 2016 Month: 3 X-DOI: 10.1080/09540962.2016.1118945 File-URL: http://hdl.handle.net/10.1080/09540962.2016.1118945 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:36:y:2016:i:2:p:153-156 Template-Type: ReDIF-Article 1.0 Author-Name: Sheila Ellwood Author-X-Name-First: Sheila Author-X-Name-Last: Ellwood Title: Editorial Journal: Public Money & Management Pages: 157-161 Issue: 3 Volume: 36 Year: 2016 Month: 4 X-DOI: 10.1080/09540962.2016.1133956 File-URL: http://hdl.handle.net/10.1080/09540962.2016.1133956 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:36:y:2016:i:3:p:157-161 Template-Type: ReDIF-Article 1.0 Author-Name: Josette Caruana Author-X-Name-First: Josette Author-X-Name-Last: Caruana Title: Debate: Would IPSAS help Greece? Or would they be the ‘Emperor's New Clothes’? Journal: Public Money & Management Pages: 161-162 Issue: 3 Volume: 36 Year: 2016 Month: 4 X-DOI: 10.1080/09540962.2016.1133958 File-URL: http://hdl.handle.net/10.1080/09540962.2016.1133958 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:36:y:2016:i:3:p:161-162 Template-Type: ReDIF-Article 1.0 Author-Name: Giovanna Dabbicco Author-X-Name-First: Giovanna Author-X-Name-Last: Dabbicco Author-Name: Mariano D'Amore Author-X-Name-First: Mariano Author-X-Name-Last: D'Amore Title: Debate: Accounting for macroeconomic surveillance in Europe Journal: Public Money & Management Pages: 162-164 Issue: 3 Volume: 36 Year: 2016 Month: 4 X-DOI: 10.1080/09540962.2016.1133959 File-URL: http://hdl.handle.net/10.1080/09540962.2016.1133959 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:36:y:2016:i:3:p:162-164 Template-Type: ReDIF-Article 1.0 Author-Name: Rosa Maria Dasí Author-X-Name-First: Rosa Maria Author-X-Name-Last: Dasí Author-Name: Vicente Montesinos Author-X-Name-First: Vicente Author-X-Name-Last: Montesinos Author-Name: Santiago Murgui Author-X-Name-First: Santiago Author-X-Name-Last: Murgui Title: Government financial statistics and accounting in Europe: is ESA 2010 improving convergence? Abstract: This paper provides an empirical analysis of the impact of ESA 2010 on EU member states, looking at countries both individually and as a whole and analysing the global impact of the adjustments and the partial impacts of each category. Changing the system of national accounts has introduced conceptual and methodological changes, but there has not been any significant variation in the convergence/divergence between government financial statistics and budgetary accounting in reporting deficits. The effect on the deficits reported by individual member states was quite marked however. Journal: Public Money & Management Pages: 165-172 Issue: 3 Volume: 36 Year: 2016 Month: 4 X-DOI: 10.1080/09540962.2016.1133964 File-URL: http://hdl.handle.net/10.1080/09540962.2016.1133964 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:36:y:2016:i:3:p:165-172 Template-Type: ReDIF-Article 1.0 Author-Name: Sandra Cohen Author-X-Name-First: Sandra Author-X-Name-Last: Cohen Author-Name: Sotirios Karatzimas Author-X-Name-First: Sotirios Author-X-Name-Last: Karatzimas Title: Modernizing government accounting standards in Greece: a case of ‘garbage can’ decision-making Abstract: This paper examines the standard-setting process during the recent reform of government accounting standards in Greece. The process is viewed through the lens of the ‘garbage can’ model, informed by interviews, informal discussions and archival data. Findings indicate a lack of effective monitoring of the process by politicians and external lenders (the ‘Troika’), and an outcome that favoured the bureaucrats and consultants involved. Journal: Public Money & Management Pages: 173-180 Issue: 3 Volume: 36 Year: 2016 Month: 4 X-DOI: 10.1080/09540962.2016.1133966 File-URL: http://hdl.handle.net/10.1080/09540962.2016.1133966 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:36:y:2016:i:3:p:173-180 Template-Type: ReDIF-Article 1.0 Author-Name: Caroline Aggestam Pontoppidan Author-X-Name-First: Caroline Aggestam Author-X-Name-Last: Pontoppidan Author-Name: Isabel Brusca Author-X-Name-First: Isabel Author-X-Name-Last: Brusca Title: The first steps towards harmonizing public sector accounting for European Union member states: strategies and perspectives Abstract: This paper analyses the process that led the European Commission to the decision to develop European Public Sector Accounting Standards (EPSAS) for harmonizing public sector accounting practices within the European Union. The paper finds that there was limited scope in terms of stakeholder participation in the public consultation that served as a basis for the decision. In addition, the decision to adopt EPSAS for EU member states raises questions on the relationship between regional and global governance in the area of public sector accounting. Journal: Public Money & Management Pages: 181-188 Issue: 3 Volume: 36 Year: 2016 Month: 4 X-DOI: 10.1080/09540962.2016.1133970 File-URL: http://hdl.handle.net/10.1080/09540962.2016.1133970 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:36:y:2016:i:3:p:181-188 Template-Type: ReDIF-Article 1.0 Author-Name: Francesca Manes Rossi Author-X-Name-First: Francesca Manes Author-X-Name-Last: Rossi Author-Name: Sandra Cohen Author-X-Name-First: Sandra Author-X-Name-Last: Cohen Author-Name: Eugenio Caperchione Author-X-Name-First: Eugenio Author-X-Name-Last: Caperchione Author-Name: Isabel Brusca Author-X-Name-First: Isabel Author-X-Name-Last: Brusca Title: Harmonizing public sector accounting in Europe: thinking out of the box Abstract: A broad debate about the harmonization of public sector accounting standards in Europe is underway. The authors provide arguments in favour of harmonization, but they also acknowledge the existing pluralism and diversity by taking stock of the state of play in 14 European countries. The paper makes a proposal for a way forward for policy-makers and standard-setters, in which the benefits of harmonization can be obtained without obliging EU member countries to necessarily abandon their current public sector accounting systems. Journal: Public Money & Management Pages: 189-196 Issue: 3 Volume: 36 Year: 2016 Month: 4 X-DOI: 10.1080/09540962.2016.1133976 File-URL: http://hdl.handle.net/10.1080/09540962.2016.1133976 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:36:y:2016:i:3:p:189-196 Template-Type: ReDIF-Article 1.0 Author-Name: Wendy M. Payne Author-X-Name-First: Wendy M. Author-X-Name-Last: Payne Title: New development: Putting a 25-year experiment to the test Abstract: This article explains the current state of accounting by the US federal government. Key hurdles for the US reporting model and financial management are discussed. An open data system, able to aggregate cost by programme, would greatly improve the usefulness of cost information and facilitate integration of cost with performance information. Journal: Public Money & Management Pages: 197-200 Issue: 3 Volume: 36 Year: 2016 Month: 4 X-DOI: 10.1080/09540962.2016.1133973 File-URL: http://hdl.handle.net/10.1080/09540962.2016.1133973 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:36:y:2016:i:3:p:197-200 Template-Type: ReDIF-Article 1.0 Author-Name: James L. Chan Author-X-Name-First: James L. Author-X-Name-Last: Chan Title: Government accounting with Chinese characteristics and challenges Abstract: This paper explains the Chinese government's decision to adopt accrual accounting by referring to an ancient Chinese strategy of governing. It also provides a rationale for whole-of-government financial reports in China's current fiscal context. The nature of the existing government accounting system is described and the technical and implementation challenges in achieving the goals of the ambitious reform agenda are identified. The country's unique institutional structure makes it necessary to craft a system of government accounting and reporting with Chinese characteristics. Journal: Public Money & Management Pages: 201-208 Issue: 3 Volume: 36 Year: 2016 Month: 4 X-DOI: 10.1080/09540962.2016.1133975 File-URL: http://hdl.handle.net/10.1080/09540962.2016.1133975 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:36:y:2016:i:3:p:201-208 Template-Type: ReDIF-Article 1.0 Author-Name: Carolyn J. Cordery Author-X-Name-First: Carolyn J. Author-X-Name-Last: Cordery Author-Name: Kevin Simpkins Author-X-Name-First: Kevin Author-X-Name-Last: Simpkins Title: Financial reporting standards for the public sector: New Zealand's 21st-century experience Abstract: New Zealand was seen as world-leading when public sector financial reports were prepared using sector-neutral accounting standards from 1995 onwards. The decision in 2002 to adopt IFRS was disruptive, effecting new understandings of ‘sector-neutral’, and the standard-setter's approach was unsuccessful in meeting public sector users’ needs. The development of a new strategy finalized in 2012 has created a multi-standards framework, including adapted IPSASB standards applicable from 1 July 2014. While neutrality is still prized, it is within a framework of meeting users’ needs. This paper traces the influences expediting these changes. Journal: Public Money & Management Pages: 209-218 Issue: 3 Volume: 36 Year: 2016 Month: 4 X-DOI: 10.1080/09540962.2016.1133979 File-URL: http://hdl.handle.net/10.1080/09540962.2016.1133979 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:36:y:2016:i:3:p:209-218 Template-Type: ReDIF-Article 1.0 Author-Name: Timothy C. Irwin Author-X-Name-First: Timothy C. Author-X-Name-Last: Irwin Title: Dispelling fiscal illusions: how much progress have governments made in getting assets and liabilities on balance sheet? Abstract: When rights and obligations are not recognized as assets and liabilities on a government's balance sheet, the government's deficit can be reduced by selling unrecognized assets or incurring unrecognized liabilities. This paper examines how much has been done in 28 advanced economies since 2003 to recognize assets and liabilities and thus dispel the fiscal illusions that such transactions create. Good progress has been made in the recognition of some assets and liabilities, such as shares owned and accounts payable, but much less in others, such as pensions for civil servants. Journal: Public Money & Management Pages: 219-226 Issue: 3 Volume: 36 Year: 2016 Month: 4 X-DOI: 10.1080/09540962.2016.1133981 File-URL: http://hdl.handle.net/10.1080/09540962.2016.1133981 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:36:y:2016:i:3:p:219-226 Template-Type: ReDIF-Article 1.0 Author-Name: Ron Hodges Author-X-Name-First: Ron Author-X-Name-Last: Hodges Title: New development: The conundrum of fair value measurement—evidence from the UK FRAB Abstract: This article is based on documentation from the UK Financial Reporting Advisory Board (FRAB) relating to the adoption of IFRS 13 Fair Value Measurement. It shows that the development of financial reporting in government involves continuous adaption to new and updated international standards and changing circumstances. Outcomes are influenced by path dependencies and the taking of particular conceptual positions. Journal: Public Money & Management Pages: 227-230 Issue: 3 Volume: 36 Year: 2016 Month: 4 X-DOI: 10.1080/09540962.2016.1133982 File-URL: http://hdl.handle.net/10.1080/09540962.2016.1133982 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:36:y:2016:i:3:p:227-230 Template-Type: ReDIF-Article 1.0 Author-Name: Sheila Ellwood Author-X-Name-First: Sheila Author-X-Name-Last: Ellwood Author-Name: Susan Newberry Author-X-Name-First: Susan Author-X-Name-Last: Newberry Title: New development: The conceptual underpinnings of international public sector accounting Abstract: The conceptual underpinnings of accounting standards are potentially very important for the future of public sector accounting internationally. The authors explain why and comment on the implications for public sector accounting. Journal: Public Money & Management Pages: 231-234 Issue: 3 Volume: 36 Year: 2016 Month: 4 X-DOI: 10.1080/09540962.2016.1140974 File-URL: http://hdl.handle.net/10.1080/09540962.2016.1140974 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:36:y:2016:i:3:p:231-234 Template-Type: ReDIF-Article 1.0 Author-Name: Michael Bichard Author-X-Name-First: Michael Author-X-Name-Last: Bichard Title: Editorial: Redefining government to tackle global threats Journal: Public Money & Management Pages: 235-235 Issue: 4 Volume: 36 Year: 2016 Month: 5 X-DOI: 10.1080/09540962.2016.1162573 File-URL: http://hdl.handle.net/10.1080/09540962.2016.1162573 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:36:y:2016:i:4:p:235-235 Template-Type: ReDIF-Article 1.0 Author-Name: Susan Newberry Author-X-Name-First: Susan Author-X-Name-Last: Newberry Title: Debate: Climate change and (financial) sustainability— special purpose disaster funds as disaster preparedness? Journal: Public Money & Management Pages: 235-238 Issue: 4 Volume: 36 Year: 2016 Month: 5 X-DOI: 10.1080/09540962.2016.1141598 File-URL: http://hdl.handle.net/10.1080/09540962.2016.1141598 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:36:y:2016:i:4:p:235-238 Template-Type: ReDIF-Article 1.0 Author-Name: Jane Broadbent Author-X-Name-First: Jane Author-X-Name-Last: Broadbent Title: Debate: Climate change and sustainability— ‘<italic>PMM</italic> Live!’ Journal: Public Money & Management Pages: 238-240 Issue: 4 Volume: 36 Year: 2016 Month: 5 X-DOI: 10.1080/09540962.2016.1162576 File-URL: http://hdl.handle.net/10.1080/09540962.2016.1162576 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:36:y:2016:i:4:p:238-240 Template-Type: ReDIF-Article 1.0 Author-Name: Laurence Ferry Author-X-Name-First: Laurence Author-X-Name-Last: Ferry Author-Name: Peter Eckersley Author-X-Name-First: Peter Author-X-Name-Last: Eckersley Title: Debate: Climate change and 21st Conference of the Parties (COP21) Paris—addressing the ‘ultimate’ wicked issue Journal: Public Money & Management Pages: 241-242 Issue: 4 Volume: 36 Year: 2016 Month: 5 X-DOI: 10.1080/09540962.2016.1163021 File-URL: http://hdl.handle.net/10.1080/09540962.2016.1163021 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:36:y:2016:i:4:p:241-242 Template-Type: ReDIF-Article 1.0 Author-Name: Colin Talbot Author-X-Name-First: Colin Author-X-Name-Last: Talbot Title: Debate: ‘Can't govern’, ‘won't govern’—the strange confluence of governance and neoliberalism Journal: Public Money & Management Pages: 243-246 Issue: 4 Volume: 36 Year: 2016 Month: 5 X-DOI: 10.1080/09540962.2016.1140977 File-URL: http://hdl.handle.net/10.1080/09540962.2016.1140977 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:36:y:2016:i:4:p:243-246 Template-Type: ReDIF-Article 1.0 Author-Name: Zoe Radnor Author-X-Name-First: Zoe Author-X-Name-Last: Radnor Author-Name: Nicola Bateman Author-X-Name-First: Nicola Author-X-Name-Last: Bateman Title: Debate: The development of a new discipline— public service operations management Journal: Public Money & Management Pages: 246-248 Issue: 4 Volume: 36 Year: 2016 Month: 5 X-DOI: 10.1080/09540962.2016.1162586 File-URL: http://hdl.handle.net/10.1080/09540962.2016.1162586 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:36:y:2016:i:4:p:246-248 Template-Type: ReDIF-Article 1.0 Author-Name: Katharine Dommett Author-X-Name-First: Katharine Author-X-Name-Last: Dommett Author-Name: Muiris MacCarthaigh Author-X-Name-First: Muiris Author-X-Name-Last: MacCarthaigh Title: Quango reform: the next steps? Abstract: The coalition government elected in 2010 in the UK pursued a programme of quango reform focused on reducing the number and expenditure of arm’s-length bodies, increasing transparency, improving accountability and maximizing efficiency and effectiveness. This paper revisits Flinders and Skelcher’s 2012 PMM paper ‘Shrinking the quango state: five challenges in reforming quangos’ to assess progress to date and consider future challenges. Drawing insights from the UK programme of quango reform, as well as similar developments in Ireland, the authors identify five new challenges for governments: regulating, managing, reconciling, co-ordinating and reflecting. Journal: Public Money & Management Pages: 249-256 Issue: 4 Volume: 36 Year: 2016 Month: 5 X-DOI: 10.1080/09540962.2016.1162588 File-URL: http://hdl.handle.net/10.1080/09540962.2016.1162588 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:36:y:2016:i:4:p:249-256 Template-Type: ReDIF-Article 1.0 Author-Name: David McKevitt Author-X-Name-First: David Author-X-Name-Last: McKevitt Author-Name: Paul Davis Author-X-Name-First: Paul Author-X-Name-Last: Davis Title: Value for money: a broken piñata? Abstract: In public management a key driver of effectiveness is value for money (VfM). This paper argues that the VfM concept suffers from conceptual ambiguity, and thus ethical implications arise when VfM is used to legitimize public buying decisions. A conceptual framework, which clarifies properties and boundaries of VfM, is proposed. Empirical data collected from public employees involved in public procurement in Ireland and a perceptual map of subjective meaning and impact of VfM are discussed. While the conceptual framework is broadly supported, it highlights different interpretations of VfM and distinguishes those employees who dent the VfM piñata from those who break it. The implications of the research in this paper include a need for more debate concerning the usefulness of the VfM concept. Journal: Public Money & Management Pages: 257-264 Issue: 4 Volume: 36 Year: 2016 Month: 5 X-DOI: 10.1080/09540962.2016.1162591 File-URL: http://hdl.handle.net/10.1080/09540962.2016.1162591 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:36:y:2016:i:4:p:257-264 Template-Type: ReDIF-Article 1.0 Author-Name: Catherine Needham Author-X-Name-First: Catherine Author-X-Name-Last: Needham Author-Name: Catherine Mangan Author-X-Name-First: Catherine Author-X-Name-Last: Mangan Title: The 21-super-st-century public servant: working at three boundaries of public and private Abstract: In a project on the roles and skills of the 21st-century public servant, interviews with public service workers highlighted three boundaries of public and private: relating to ethics, careers and identities. Two contingent factors shape the capacity of staff to be able to reconcile the public and private aspects of their work: the degree of fiscal austerity and the scope for reflective practice. Strategic workforce planning needs to support staff to manage the different versions of public and private. Journal: Public Money & Management Pages: 265-272 Issue: 4 Volume: 36 Year: 2016 Month: 5 X-DOI: 10.1080/09540962.2016.1162592 File-URL: http://hdl.handle.net/10.1080/09540962.2016.1162592 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:36:y:2016:i:4:p:265-272 Template-Type: ReDIF-Article 1.0 Author-Name: Liesel Henn Author-X-Name-First: Liesel Author-X-Name-Last: Henn Author-Name: Keith Sloan Author-X-Name-First: Keith Author-X-Name-Last: Sloan Author-Name: Michael B. Charles Author-X-Name-First: Michael B. Author-X-Name-Last: Charles Author-Name: Neil Douglas Author-X-Name-First: Neil Author-X-Name-Last: Douglas Title: An appraisal framework for evaluating financing approaches for public infrastructure Abstract: Innovative financing solutions for public infrastructure megaprojects require new approaches to assess the various financing portfolios being proposed. This paper discusses a range of international financing models and presents a new multi- criteria appraisal framework for assessing alternative ways of raising capital. The proposed framework combines elements of a multi-criteria analysis and cost benefit analysis, and incorporates both monetary and intangible impact measures to facilitate the selection of a financing approach that is in society’s best interest. Journal: Public Money & Management Pages: 273-280 Issue: 4 Volume: 36 Year: 2016 Month: 5 X-DOI: 10.1080/09540962.2016.1162595 File-URL: http://hdl.handle.net/10.1080/09540962.2016.1162595 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:36:y:2016:i:4:p:273-280 Template-Type: ReDIF-Article 1.0 Author-Name: Markus M. Bugge Author-X-Name-First: Markus M. Author-X-Name-Last: Bugge Author-Name: Carter W. Bloch Author-X-Name-First: Carter W. Author-X-Name-Last: Bloch Title: Between bricolage and breakthroughs—framing the many faces of public sector innovation Abstract: Public sector innovation is often seen through the lens of private sector frameworks. This paper discusses to what extent the innovation typology derived from the private sector is appropriate for public sector contexts. Based on a discretionary classification of 1,536 qualitative examples of public sector innovations, the authors examine the nuances of change spanning from learning and incremental change to radical and systemic innovation. Measurement frameworks should better reflect the heterogeneity of learning and innovation in the public sector. Journal: Public Money & Management Pages: 281-288 Issue: 4 Volume: 36 Year: 2016 Month: 5 X-DOI: 10.1080/09540962.2016.1162599 File-URL: http://hdl.handle.net/10.1080/09540962.2016.1162599 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:36:y:2016:i:4:p:281-288 Template-Type: ReDIF-Article 1.0 Author-Name: Manzurul Alam Author-X-Name-First: Manzurul Author-X-Name-Last: Alam Author-Name: Arthur John Griffiths Author-X-Name-First: Arthur John Author-X-Name-Last: Griffiths Title: Management control systems in inter-agency collaboration: a case study Abstract: This paper explores the nature of management control systems in an inter-agency collaborative arrangement. A Western Australian case study (the PECN project) highlights strategies for successfully providing services to people with highly complex needs, which could not be achieved by siloed attempts by individual agencies. This paper makes a significant contribution by providing evidence on multiple control systems which combine both horizontal and vertical controls to achieve better outcomes. The authors found strong evidence of trust-based relationships among the agencies which appeared to have a positive effect on inter-agency working. Journal: Public Money & Management Pages: 289-296 Issue: 4 Volume: 36 Year: 2016 Month: 5 X-DOI: 10.1080/09540962.2016.1163013 File-URL: http://hdl.handle.net/10.1080/09540962.2016.1163013 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:36:y:2016:i:4:p:289-296 Template-Type: ReDIF-Article 1.0 Author-Name: Mikhail Gershman Author-X-Name-First: Mikhail Author-X-Name-Last: Gershman Author-Name: Thomas Thurner Author-X-Name-First: Thomas Author-X-Name-Last: Thurner Title: New development: State-owned enterprises as powerhouses for innovation—the Russian case Abstract: There have been many analyses of innovation in Russia’s state-owned enterprises (SOEs) and most conclude that the way forward requires the SOEs to transform into innovation powerhouses. Hence, in 2011, the Russian government set up an ambitious initiative to push innovation in the largest SOEs, which will run until 2020. This initiative has now begun its second phase. Using major case studies, for example Aeroflot and Russian Railways, this article examines the impact of the initiative. Understanding the Russian experience of transforming SOEs provides important lessons for many other emerging economies. Journal: Public Money & Management Pages: 297-302 Issue: 4 Volume: 36 Year: 2016 Month: 5 X-DOI: 10.1080/09540962.2016.1162996 File-URL: http://hdl.handle.net/10.1080/09540962.2016.1162996 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:36:y:2016:i:4:p:297-302 Template-Type: ReDIF-Article 1.0 Author-Name: Irene Bengo Author-X-Name-First: Irene Author-X-Name-Last: Bengo Author-Name: Mario Calderini Author-X-Name-First: Mario Author-X-Name-Last: Calderini Title: New development: Are social impact bonds (SIBs) viable in Italy? A new roadmap Abstract: This paper presents a roadmap to support the development of social impact bonds (SIBs) in Italy. Current barriers and opportunities are explained. SIBs should be piloted in areas where the cultural, ideological, technical and governance barriers are low. Accurate measurement systems will be necessary and an effective governance structure needs to be agreed. With careful piloting and follow-up, the SIB model could be a solution to welfare and public service funding in Italy. Journal: Public Money & Management Pages: 303-306 Issue: 4 Volume: 36 Year: 2016 Month: 5 X-DOI: 10.1080/09540962.2016.1162999 File-URL: http://hdl.handle.net/10.1080/09540962.2016.1162999 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:36:y:2016:i:4:p:303-306 Template-Type: ReDIF-Article 1.0 Author-Name: Pat Barrett AO Author-X-Name-First: Pat Barrett Author-X-Name-Last: AO Title: New development: Financial reforms played in two octaves— yet again? Abstract: Major public service reforms are underway at the national level in Australia. The reforms are being implemented progressively over a three-year period. This is the third in a series of articles looking at the implementation of these reforms and focuses on the second stage, which was supposed to be completed in 2015. The author examines the recent report of the Joint Committee of Public Accounts and Audit which reviewed the development of the ‘Performance Framework’ through a series of public hearings. He explains why, for good governance, particularly in a difficult economic and budgetary climate (domestically and internationally), public interest considerations must prevail, not just in issues about ‘how’ but also about ‘what’ is being actually achieved. There is considerable scope for shared learning and experience across governments and sectors of the economy in any reforms of the public sector. Journal: Public Money & Management Pages: 307-312 Issue: 4 Volume: 36 Year: 2016 Month: 5 X-DOI: 10.1080/09540962.2016.1163000 File-URL: http://hdl.handle.net/10.1080/09540962.2016.1163000 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:36:y:2016:i:4:p:307-312 Template-Type: ReDIF-Article 1.0 Author-Name: Andrew Massey Author-X-Name-First: Andrew Author-X-Name-Last: Massey Title: Editorial Journal: Public Money & Management Pages: 313-313 Issue: 5 Volume: 36 Year: 2016 Month: 7 X-DOI: 10.1080/09540962.2016.1194069 File-URL: http://hdl.handle.net/10.1080/09540962.2016.1194069 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:36:y:2016:i:5:p:313-313 Template-Type: ReDIF-Article 1.0 Author-Name: David Walker Author-X-Name-First: David Author-X-Name-Last: Walker Title: Debate: Things fall apart, there is no centre to hold Journal: Public Money & Management Pages: 313-315 Issue: 5 Volume: 36 Year: 2016 Month: 7 X-DOI: 10.1080/09540962.2016.1194070 File-URL: http://hdl.handle.net/10.1080/09540962.2016.1194070 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:36:y:2016:i:5:p:313-315 Template-Type: ReDIF-Article 1.0 Author-Name: Michiel S. de Vries Author-X-Name-First: Michiel S. Author-X-Name-Last: de Vries Title: Debate: Back to basics Journal: Public Money & Management Pages: 315-316 Issue: 5 Volume: 36 Year: 2016 Month: 7 X-DOI: 10.1080/09540962.2016.1194072 File-URL: http://hdl.handle.net/10.1080/09540962.2016.1194072 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:36:y:2016:i:5:p:315-316 Template-Type: ReDIF-Article 1.0 Author-Name: Bert George Author-X-Name-First: Bert Author-X-Name-Last: George Author-Name: Sebastian Desmidt Author-X-Name-First: Sebastian Author-X-Name-Last: Desmidt Author-Name: Julie De Moyer Author-X-Name-First: Julie Author-X-Name-Last: De Moyer Title: Strategic decision quality in Flemish municipalities Abstract: Strategic planning (SP) has taken the public sector by storm because it is widely believed that SP’s approach to strategic decision-making strengthens strategic decision quality (SDQ) in public organizations. However, if or how SP relates to SDQ seems to lack empirical evidence. Drawing on survey data from 89 Flemish municipalities, we found that SP does improve SDQ if a systematic approach is taken and if top policy-makers and managers, as well as lower-level staff and external stakeholders, are involved. Journal: Public Money & Management Pages: 317-324 Issue: 5 Volume: 36 Year: 2016 Month: 7 X-DOI: 10.1080/09540962.2016.1194073 File-URL: http://hdl.handle.net/10.1080/09540962.2016.1194073 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:36:y:2016:i:5:p:317-324 Template-Type: ReDIF-Article 1.0 Author-Name: Richard Austin Author-X-Name-First: Richard Author-X-Name-Last: Austin Author-Name: Guy Garrod Author-X-Name-First: Guy Author-X-Name-Last: Garrod Author-Name: Nicola Thompson Author-X-Name-First: Nicola Author-X-Name-Last: Thompson Title: Assessing the performance of the national park authorities: a case study of Northumberland National Park, England Abstract: Although the legislation for the designation of national parks in England dates back to the National Parks and Access to the Countryside Act of 1949, it was not until 1997 that free-standing and independent national park authorities were established to help manage these landscapes. In 2014--15, the 10 English national park authorities were allocated £44.6 million from the Department for Food, the Environment and Rural Affairs to deliver their conservation and recreation purposes and their socio-economic duty. This paper discusses how the performance of the national park authorities has been assessed, using the Northumberland National Park Authority as a case study. Journal: Public Money & Management Pages: 325-332 Issue: 5 Volume: 36 Year: 2016 Month: 7 X-DOI: 10.1080/09540962.2016.1194075 File-URL: http://hdl.handle.net/10.1080/09540962.2016.1194075 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:36:y:2016:i:5:p:325-332 Template-Type: ReDIF-Article 1.0 Author-Name: Ben Farr-Wharton Author-X-Name-First: Ben Author-X-Name-Last: Farr-Wharton Author-Name: Joseph Azzopardi Author-X-Name-First: Joseph Author-X-Name-Last: Azzopardi Author-Name: Yvonne Brunetto Author-X-Name-First: Yvonne Author-X-Name-Last: Brunetto Author-Name: Rod Farr-Wharton Author-X-Name-First: Rod Author-X-Name-Last: Farr-Wharton Author-Name: Natalie Herold Author-X-Name-First: Natalie Author-X-Name-Last: Herold Author-Name: Art Shriberg Author-X-Name-First: Art Author-X-Name-Last: Shriberg Title: Comparing Malta and USA police officers’ individual and organizational support on outcomes Abstract: This paper investigates the quality of support for police officers in the USA and Malta to use as protection against stress. The authors found a significantly different organizational work context for police officers doing the same tasks. Police officers in both countries would benefit from upskilling in psychological capital and police managers require upskilling in management training as a means of increasing support for police to reduce the impact of stress. Journal: Public Money & Management Pages: 333-340 Issue: 5 Volume: 36 Year: 2016 Month: 7 X-DOI: 10.1080/09540962.2016.1194078 File-URL: http://hdl.handle.net/10.1080/09540962.2016.1194078 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:36:y:2016:i:5:p:333-340 Template-Type: ReDIF-Article 1.0 Author-Name: Pauline Allen Author-X-Name-First: Pauline Author-X-Name-Last: Allen Author-Name: Christina Petsoulas Author-X-Name-First: Christina Author-X-Name-Last: Petsoulas Title: Pricing in the English NHS quasi market: a national study of the allocation of financial risk through contracts Abstract: The authors investigated how the formal national provisions for pricing in the National Health Service (which are a form of prospective payment, known as ‘Payment by Results’) are operationalized at local level. Transactions costs theory and existing evidence predict that actual practice often does not comply with contractual rules. A national study of pricing between 2011 and 2015 confirms this and indicates that such payment systems may not be appropriate to address the current financial and organizational challenges facing the NHS. As the NHS struggles radically to reconfigure services, it is necessary to reconsider the appropriateness of a wider range of pricing mechanisms to facilitate moving care out of hospitals. Journal: Public Money & Management Pages: 341-348 Issue: 5 Volume: 36 Year: 2016 Month: 7 X-DOI: 10.1080/09540962.2016.1194080 File-URL: http://hdl.handle.net/10.1080/09540962.2016.1194080 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:36:y:2016:i:5:p:341-348 Template-Type: ReDIF-Article 1.0 Author-Name: Thomas Elston Author-X-Name-First: Thomas Author-X-Name-Last: Elston Author-Name: Muiris MacCarthaigh Author-X-Name-First: Muiris Author-X-Name-Last: MacCarthaigh Title: Sharing services, saving money? Five risks to cost-saving when organizations share services Abstract: Shared services are a popular reform for governments under financial pressure. The hope is to reduce overheads and increase efficiency by providing support services like HR, finance and procurement once to multiple agencies. The authors identify five risks that shared services won’t live up to expectations. Each is illustrated with international evidence, before the conclusion discusses ways to manage these risks. Journal: Public Money & Management Pages: 349-356 Issue: 5 Volume: 36 Year: 2016 Month: 7 X-DOI: 10.1080/09540962.2016.1194081 File-URL: http://hdl.handle.net/10.1080/09540962.2016.1194081 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:36:y:2016:i:5:p:349-356 Template-Type: ReDIF-Article 1.0 Author-Name: Richard M. Baylis Author-X-Name-First: Richard M. Author-X-Name-Last: Baylis Author-Name: Margaret J. Greenwood Author-X-Name-First: Margaret J. Author-X-Name-Last: Greenwood Title: Audit fees and audit adjustments: evidence from Welsh local authorities Abstract: This paper exploits the availability of pre-audit financial statements to investigate the scale and incidence of audit adjustments and their impact on audit fees in Welsh local authorities. Adjustments to the politically-sensitive general fund, which represent a significant proportion of all adjustments, are associated with increased audit fees. The authors also found that audit adjustments on average result in more conservative reporting of the surplus/deficit and the balance on the general fund, with the number and value of downward adjustments exceeding those of upward movements. Journal: Public Money & Management Pages: 357-364 Issue: 5 Volume: 36 Year: 2016 Month: 7 X-DOI: 10.1080/09540962.2016.1194083 File-URL: http://hdl.handle.net/10.1080/09540962.2016.1194083 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:36:y:2016:i:5:p:357-364 Template-Type: ReDIF-Article 1.0 Author-Name: Daniel Albalate Author-X-Name-First: Daniel Author-X-Name-Last: Albalate Author-Name: Paula Bel-Piñana Author-X-Name-First: Paula Author-X-Name-Last: Bel-Piñana Title: Winners and losers in tolled motorway renegotiations: an empirical evaluation of the Spanish pioneers Abstract: This paper evaluates the welfare impact of a tolled motorway contract renegotiation in Spain. The results show that, after renegotiation, both taxpayers and the private concessionaire were better off. However, road users lost out. An agreement leaving road users unaffected, while securing gains for taxpayers and the concessionaire, would have been possible by negotiating a larger reduction in tolls linked to the extension of the contract duration. Journal: Public Money & Management Pages: 365-372 Issue: 5 Volume: 36 Year: 2016 Month: 7 X-DOI: 10.1080/09540962.2016.1194084 File-URL: http://hdl.handle.net/10.1080/09540962.2016.1194084 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:36:y:2016:i:5:p:365-372 Template-Type: ReDIF-Article 1.0 Author-Name: Kyoo-Man Ha Author-X-Name-First: Kyoo-Man Author-X-Name-Last: Ha Title: Integrating education and training, and their implications in NGOs’ disaster management: the case of Korea Abstract: This paper examines the education and training provided by nongovernmental organizations (NGOs) in disaster management. The research presented was prompted as a result of serious errors made by both staff and volunteers involved in recent disaster recoveries in South Korea, for example following the sinking of a ferry and the outbreak of MERS. This paper presents important lessons for international NGOs, as well as for national and regional NGOs. Journal: Public Money & Management Pages: 373-378 Issue: 5 Volume: 36 Year: 2016 Month: 7 X-DOI: 10.1080/09540962.2016.1194085 File-URL: http://hdl.handle.net/10.1080/09540962.2016.1194085 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:36:y:2016:i:5:p:373-378 Template-Type: ReDIF-Article 1.0 Author-Name: Henk ter Bogt Author-X-Name-First: Henk ter Author-X-Name-Last: Bogt Author-Name: Jan van Helden Author-X-Name-First: Jan Author-X-Name-Last: van Helden Author-Name: Berend van der Kolk Author-X-Name-First: Berend Author-X-Name-Last: van der Kolk Title: New development: Public sector controllership—reinventing the financial specialist as a countervailing power Abstract: Different types of ‘controllers’ can be distinguished in the public sector. The authors’ research indicates that public sector controllers acknowledge the distinctive characteristics of ‘hybrid’ controllers, but question some of the possible advantages of ‘pure’ controllers. This result could signal a decreasing share of pure controllers and thus a loss of financial expertise in the public sector. This article calls for the controller to be ‘re-invented’ as a professional who combines solid financial expertise with an independent and critical attitude towards overly ambitious politicians and managers. The general public’s support for public sector organizations could be enhanced if strong controllers counterbalance the sometimes too optimistic views of managers and politicians. Journal: Public Money & Management Pages: 379-384 Issue: 5 Volume: 36 Year: 2016 Month: 7 X-DOI: 10.1080/09540962.2016.1194086 File-URL: http://hdl.handle.net/10.1080/09540962.2016.1194086 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:36:y:2016:i:5:p:379-384 Template-Type: ReDIF-Article 1.0 Author-Name: Pandula Gamage Author-X-Name-First: Pandula Author-X-Name-Last: Gamage Title: New development: Leveraging ‘big data’ analytics in the public sector Abstract: This article examines the opportunities presented by effectively harnessing big data in the public sector context. The article is exploratory and reviews both academic- and practitioner--oriented literature related to big data developments. The findings suggest that big data will have an impact on the future role of public sector organizations in functional areas. However, the author also reveals that there are challenges to be addressed by governments in adopting big data applications. To realize the benefits of big data, policy-makers need to: invest in research; create incentives for private and public sector entities to share data; and set up programmes to develop appropriate skills. Journal: Public Money & Management Pages: 385-390 Issue: 5 Volume: 36 Year: 2016 Month: 7 X-DOI: 10.1080/09540962.2016.1194087 File-URL: http://hdl.handle.net/10.1080/09540962.2016.1194087 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:36:y:2016:i:5:p:385-390 Template-Type: ReDIF-Article 1.0 Author-Name: Tony Bovaird Author-X-Name-First: Tony Author-X-Name-Last: Bovaird Author-Name: Sophie Flemig Author-X-Name-First: Sophie Author-X-Name-Last: Flemig Author-Name: Elke Loeffler Author-X-Name-First: Elke Author-X-Name-Last: Loeffler Author-Name: Stephen P. Osborne Author-X-Name-First: Stephen P. Author-X-Name-Last: Osborne Title: Debate: Co-production of public services and outcomes Journal: Public Money & Management Pages: 363-364 Issue: 5 Volume: 37 Year: 2017 Month: 7 X-DOI: 10.1080/09540962.2017.1294866 File-URL: http://hdl.handle.net/10.1080/09540962.2017.1294866 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:37:y:2017:i:5:p:363-364 Template-Type: ReDIF-Article 1.0 Author-Name: Duncan Lewis Author-X-Name-First: Duncan Author-X-Name-Last: Lewis Author-Name: Tim Bentley Author-X-Name-First: Tim Author-X-Name-Last: Bentley Author-Name: Stephen T. T. Teo Author-X-Name-First: Stephen T. T. Author-X-Name-Last: Teo Title: Editorial Journal: Public Money & Management Pages: 309-312 Issue: 5 Volume: 37 Year: 2017 Month: 7 X-DOI: 10.1080/09540962.2017.1328167 File-URL: http://hdl.handle.net/10.1080/09540962.2017.1328167 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:37:y:2017:i:5:p:309-312 Template-Type: ReDIF-Article 1.0 Author-Name: Helge Hoel Author-X-Name-First: Helge Author-X-Name-Last: Hoel Author-Name: Duncan Lewis Author-X-Name-First: Duncan Author-X-Name-Last: Lewis Author-Name: Anna Einarsdottir Author-X-Name-First: Anna Author-X-Name-Last: Einarsdottir Title: Debate: Bullying and harassment of lesbians, gay men and bisexual employees: findings from a representative British national study Journal: Public Money & Management Pages: 312-314 Issue: 5 Volume: 37 Year: 2017 Month: 7 X-DOI: 10.1080/09540962.2017.1328169 File-URL: http://hdl.handle.net/10.1080/09540962.2017.1328169 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:37:y:2017:i:5:p:312-314 Template-Type: ReDIF-Article 1.0 Author-Name: Maryam Omari Author-X-Name-First: Maryam Author-X-Name-Last: Omari Author-Name: Megan Paull Author-X-Name-First: Megan Author-X-Name-Last: Paull Title: Debate: ‘Robust performance management’ or workplace bullying? Not just the ‘what’ but the ‘how’ Journal: Public Money & Management Pages: 315-316 Issue: 5 Volume: 37 Year: 2017 Month: 7 X-DOI: 10.1080/09540962.2017.1328172 File-URL: http://hdl.handle.net/10.1080/09540962.2017.1328172 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:37:y:2017:i:5:p:315-316 Template-Type: ReDIF-Article 1.0 Author-Name: Hazel Mawdsley Author-X-Name-First: Hazel Author-X-Name-Last: Mawdsley Author-Name: Duncan Lewis Author-X-Name-First: Duncan Author-X-Name-Last: Lewis Title: Lean and mean: how NPM facilitates the bullying of UK employees with long-term health conditions Abstract: This empirical study explores perceptions of bullying among public sector workers with long-term health conditions (LTHC), using focus groups and interviews with knowledgeable trade union members and representatives. While incidents of overt discrimination occurred, there was more support for the social model of disability, with bullying largely attributed to intensive working practices typical of new public management. Journal: Public Money & Management Pages: 317-324 Issue: 5 Volume: 37 Year: 2017 Month: 7 X-DOI: 10.1080/09540962.2017.1328176 File-URL: http://hdl.handle.net/10.1080/09540962.2017.1328176 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:37:y:2017:i:5:p:317-324 Template-Type: ReDIF-Article 1.0 Author-Name: Ben Farr-Wharton Author-X-Name-First: Ben Author-X-Name-Last: Farr-Wharton Author-Name: Kate Shacklock Author-X-Name-First: Kate Author-X-Name-Last: Shacklock Author-Name: Yvonne Brunetto Author-X-Name-First: Yvonne Author-X-Name-Last: Brunetto Author-Name: Stephen T. T. Teo Author-X-Name-First: Stephen T. T. Author-X-Name-Last: Teo Author-Name: Rod Farr-Wharton Author-X-Name-First: Rod Author-X-Name-Last: Farr-Wharton Title: Workplace bullying, workplace relationships and job outcomes for police officers in Australia Abstract: One alleged consequence of new public management (NPM) methods and practices, bullying, is seriously under-researched. The authors examined the impact of workplace relationships on police officer bullying and job outcomes. The quality of supervisor relationships seemed to buffer officers’ perceptions of bullying and, hence, their job outcomes. The consequences of the present post-NPM management practices are problematic, with negative implications for police officers in forming effective workplace relationships, which then negatively impact job outcomes, thereby affecting the quality of services delivered to the public. Journal: Public Money & Management Pages: 325-332 Issue: 5 Volume: 37 Year: 2017 Month: 7 X-DOI: 10.1080/09540962.2017.1328180 File-URL: http://hdl.handle.net/10.1080/09540962.2017.1328180 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:37:y:2017:i:5:p:325-332 Template-Type: ReDIF-Article 1.0 Author-Name: Geoff Plimmer Author-X-Name-First: Geoff Author-X-Name-Last: Plimmer Author-Name: Sarah Proctor-Thomson Author-X-Name-First: Sarah Author-X-Name-Last: Proctor-Thomson Author-Name: Noelle Donnelly Author-X-Name-First: Noelle Author-X-Name-Last: Donnelly Author-Name: Dalice Sim Author-X-Name-First: Dalice Author-X-Name-Last: Sim Title: The mistreatment of public service workers: identifying key risk and protective factors Abstract: This paper investigates the dynamics of worker mistreatment in a new public management (NPM) environment. It explores the combination of organizational and individual risk and protective factors. It reveals that the cumulative effects of organizational and individual factors radically increase the likelihood of mistreatment. Implications of these findings are outlined. Journal: Public Money & Management Pages: 333-340 Issue: 5 Volume: 37 Year: 2017 Month: 7 X-DOI: 10.1080/09540962.2017.1328186 File-URL: http://hdl.handle.net/10.1080/09540962.2017.1328186 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:37:y:2017:i:5:p:333-340 Template-Type: ReDIF-Article 1.0 Author-Name: Elisabetta Trinchero Author-X-Name-First: Elisabetta Author-X-Name-Last: Trinchero Author-Name: Ben Farr-Wharton Author-X-Name-First: Ben Author-X-Name-Last: Farr-Wharton Author-Name: Elio Borgonovi Author-X-Name-First: Elio Author-X-Name-Last: Borgonovi Title: Relationships with managers and harassment: the Italian nurse experience Abstract: This paper examines the link between workplace relationships with management and work harassment for Italian nurses. The relationship with the supervisor was a key predictor of work harassment, and work harassment was found to have a major negative effect on engagement. There are significant differences in nurses’ perceptions of work harassment, engagement and job satisfaction for public and private sector nurses. Journal: Public Money & Management Pages: 341-348 Issue: 5 Volume: 37 Year: 2017 Month: 7 X-DOI: 10.1080/09540962.2017.1328198 File-URL: http://hdl.handle.net/10.1080/09540962.2017.1328198 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:37:y:2017:i:5:p:341-348 Template-Type: ReDIF-Article 1.0 Author-Name: Kate Blackwood Author-X-Name-First: Kate Author-X-Name-Last: Blackwood Author-Name: Tim Bentley Author-X-Name-First: Tim Author-X-Name-Last: Bentley Author-Name: Bevan Catley Author-X-Name-First: Bevan Author-X-Name-Last: Catley Author-Name: Margot Edwards Author-X-Name-First: Margot Author-X-Name-Last: Edwards Title: Managing workplace bullying experiences in nursing: the impact of the work environment Abstract: To progress our understanding of good practice in the management of workplace bullying, the authors explored the influence of work environment factors on bullying intervention. Analysis of focus group data from public hospitals in New Zealand revealed factors at multiple levels in the work environment system that influenced intervention. Many of these factors have previously been identified as antecedents to bullying, suggesting that the work environment hypothesis can also be applied to the management of workplace bullying experiences. Journal: Public Money & Management Pages: 349-356 Issue: 5 Volume: 37 Year: 2017 Month: 7 X-DOI: 10.1080/09540962.2017.1328205 File-URL: http://hdl.handle.net/10.1080/09540962.2017.1328205 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:37:y:2017:i:5:p:349-356 Template-Type: ReDIF-Article 1.0 Author-Name: John Rodwell Author-X-Name-First: John Author-X-Name-Last: Rodwell Title: New development: Bullying in a reforming context—a holistic, layered model of the interpersonal interaction Abstract: Public services have been transformed, with health services, in particular, in a state of almost constant change with reforms leading to a blurring of the nature of work across sectors and a bullying rate at epidemic levels. A new holistic model of the drivers of bullying is presented. The model is a powerful tool for understanding and addressing workplace bullying. Journal: Public Money & Management Pages: 357-362 Issue: 5 Volume: 37 Year: 2017 Month: 7 X-DOI: 10.1080/09540962.2017.1328207 File-URL: http://hdl.handle.net/10.1080/09540962.2017.1328207 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:37:y:2017:i:5:p:357-362 Template-Type: ReDIF-Article 1.0 Author-Name: William Voorberg Author-X-Name-First: William Author-X-Name-Last: Voorberg Author-Name: Victor Bekkers Author-X-Name-First: Victor Author-X-Name-Last: Bekkers Author-Name: Sophie Flemig Author-X-Name-First: Sophie Author-X-Name-Last: Flemig Author-Name: Krista Timeus Author-X-Name-First: Krista Author-X-Name-Last: Timeus Author-Name: Piret Tõnurist Author-X-Name-First: Piret Author-X-Name-Last: Tõnurist Author-Name: Lars Tummers Author-X-Name-First: Lars Author-X-Name-Last: Tummers Title: Does co-creation impact public service delivery? The importance of state and governance traditions Abstract: Co-creation in public service delivery requires partnerships between citizens and civil servants. The authors argue that whether or not these partnerships will be successful depends on state and governance traditions (for example a tradition of authority sharing or consultation). These traditions determine the extent to which co-creation can become institutionalized in a country’s governance framework. Journal: Public Money & Management Pages: 365-372 Issue: 5 Volume: 37 Year: 2017 Month: 7 X-DOI: 10.1080/09540962.2017.1328798 File-URL: http://hdl.handle.net/10.1080/09540962.2017.1328798 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:37:y:2017:i:5:p:365-372 Template-Type: ReDIF-Article 1.0 Author-Name: David Noble Author-X-Name-First: David Author-X-Name-Last: Noble Author-Name: Michael B. Charles Author-X-Name-First: Michael B. Author-X-Name-Last: Charles Author-Name: Robyn Keast Author-X-Name-First: Robyn Author-X-Name-Last: Keast Title: New development: Towards a collaborative competency framework to enhance public value in university– industry collaboration Abstract: Despite the increasing attention paid to university–industry research collaborations (UICs) to drive national innovation agendas, little is known about to what degree the collaborative competence of participants is considered before the award of contracts. This article proposes that a definition of collaborative competence is required, that collaborative competence should be acknowledged when evaluating UIC proposals, and that an evaluative framework for collaborative competence is needed to enhance public value outcomes for UICs. Journal: Public Money & Management Pages: 373-378 Issue: 5 Volume: 37 Year: 2017 Month: 7 X-DOI: 10.1080/09540962.2017.1328799 File-URL: http://hdl.handle.net/10.1080/09540962.2017.1328799 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:37:y:2017:i:5:p:373-378 Template-Type: ReDIF-Article 1.0 Author-Name: Rosanna Spanò Author-X-Name-First: Rosanna Author-X-Name-Last: Spanò Author-Name: Nadia Di Paola Author-X-Name-First: Nadia Di Author-X-Name-Last: Paola Author-Name: Adele Caldarelli Author-X-Name-First: Adele Author-X-Name-Last: Caldarelli Author-Name: Roberto Vona Author-X-Name-First: Roberto Author-X-Name-Last: Vona Title: Accountants’ hybridization and juridification: a critical reflection on the fight against organized crime Abstract: Policy-makers and regulators are increasingly focusing on fighting organized crime. Preventing criminal organizations infiltrating an economy involves multiple groups of professionals operating in complex regulatory environments. This paper looks at whether the current regulations for the management of assets seized from organized crime are adequate. The focus is on the Italian setting, and the research included interviews with accountants, judges and police officers involved in the management of seized entities. The results have application worldwide. Journal: Public Money & Management Pages: 441-446 Issue: 6 Volume: 36 Year: 2016 Month: 9 X-DOI: 10.1080/09540962.2016.1190208 File-URL: http://hdl.handle.net/10.1080/09540962.2016.1190208 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:36:y:2016:i:6:p:441-446 Template-Type: ReDIF-Article 1.0 Author-Name: Denis Fischbacher-Smith Author-X-Name-First: Denis Author-X-Name-Last: Fischbacher-Smith Title: Framing the UK’s counter-terrorism policy within the context of a wicked problem Abstract: Terrorist attacks can be seen as the ultimate wicked problem. After 9/11, terrorists moved from so-called ‘spectacular’ events to relatively low-intensity attacks against individuals and groups. The emergence of what has become known as the ‘home-grown’ terrorist has added a further dimension to the ‘wicked’ nature of the problem. This paper considers the UK’s CONTEST and PREVENT strategies as a policy response to the threats from terrorism and the impact that the policies themselves can have on the radicalization of individuals. The author highlights some of the limitations of the PREVENT strand of the overall strategy and the constraints that are imposed on government policies by failing to take a holistic perspective on the nature of the problem. Journal: Public Money & Management Pages: 399-408 Issue: 6 Volume: 36 Year: 2016 Month: 9 X-DOI: 10.1080/09540962.2016.1200801 File-URL: http://hdl.handle.net/10.1080/09540962.2016.1200801 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:36:y:2016:i:6:p:399-408 Template-Type: ReDIF-Article 1.0 Author-Name: Sheila Ellwood Author-X-Name-First: Sheila Author-X-Name-Last: Ellwood Title: Editorial: Addressing real-world problems Journal: Public Money & Management Pages: 391-391 Issue: 6 Volume: 36 Year: 2016 Month: 9 X-DOI: 10.1080/09540962.2016.1206722 File-URL: http://hdl.handle.net/10.1080/09540962.2016.1206722 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:36:y:2016:i:6:p:391-391 Template-Type: ReDIF-Article 1.0 Author-Name: Sarah Cooper Author-X-Name-First: Sarah Author-X-Name-Last: Cooper Title: Debate: The monetary absurdity of disaggregating women’s issues Journal: Public Money & Management Pages: 395-396 Issue: 6 Volume: 36 Year: 2016 Month: 9 X-DOI: 10.1080/09540962.2016.1206725 File-URL: http://hdl.handle.net/10.1080/09540962.2016.1206725 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:36:y:2016:i:6:p:395-396 Template-Type: ReDIF-Article 1.0 Author-Name: Sidra Irfan Author-X-Name-First: Sidra Author-X-Name-Last: Irfan Author-Name: Sandra Nutley Author-X-Name-First: Sandra Author-X-Name-Last: Nutley Title: Debate: Using ideas from the West to improve education in Pakistan? Journal: Public Money & Management Pages: 396-397 Issue: 6 Volume: 36 Year: 2016 Month: 9 X-DOI: 10.1080/09540962.2016.1206728 File-URL: http://hdl.handle.net/10.1080/09540962.2016.1206728 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:36:y:2016:i:6:p:396-397 Template-Type: ReDIF-Article 1.0 Author-Name: Lynda J. Burkinshaw Author-X-Name-First: Lynda J. Author-X-Name-Last: Burkinshaw Title: Debate: Worker (mis)classification Journal: Public Money & Management Pages: 398-398 Issue: 6 Volume: 36 Year: 2016 Month: 9 X-DOI: 10.1080/09540962.2016.1206746 File-URL: http://hdl.handle.net/10.1080/09540962.2016.1206746 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:36:y:2016:i:6:p:398-398 Template-Type: ReDIF-Article 1.0 Author-Name: Joan Costa-Font Author-X-Name-First: Joan Author-X-Name-Last: Costa-Font Author-Name: Valentina Zigante Author-X-Name-First: Valentina Author-X-Name-Last: Zigante Title: The choice agenda in European health systems: the role of middle-class demands Abstract: Choice for patients, over varying aspects of healthcare, is becoming an increasingly common feature in Europe, especially in tax-funded healthcare systems. This paper investigates patients’ choice of healthcare provider. The middle class, in countries implementing choice reforms, is shown to have a pronounced preference for the availability of choice as a component of a quality healthcare system. Important implications of this for theory and policy are discussed. Journal: Public Money & Management Pages: 409-416 Issue: 6 Volume: 36 Year: 2016 Month: 9 X-DOI: 10.1080/09540962.2016.1206748 File-URL: http://hdl.handle.net/10.1080/09540962.2016.1206748 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:36:y:2016:i:6:p:409-416 Template-Type: ReDIF-Article 1.0 Author-Name: Rajiv Prabhakar Author-X-Name-First: Rajiv Author-X-Name-Last: Prabhakar Title: How did the Welsh government manage to reform council tax in 2005? Abstract: Repeated calls have been made for council tax (CT) in the UK to be reformed. A ‘tyranny of the status quo’ suggests that politicians will avoid this because they fear a backlash from the losers of reform. This paper claims that the tyranny of the status quo is not a fixed law. The Welsh government revalued CT in 2005 but did not communicate the complexity of reform sufficiently. Reform requires greater efforts to communicate the complexity of winning and losing. Journal: Public Money & Management Pages: 417-424 Issue: 6 Volume: 36 Year: 2016 Month: 9 X-DOI: 10.1080/09540962.2016.1206750 File-URL: http://hdl.handle.net/10.1080/09540962.2016.1206750 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:36:y:2016:i:6:p:417-424 Template-Type: ReDIF-Article 1.0 Author-Name: Sophie Flemig Author-X-Name-First: Sophie Author-X-Name-Last: Flemig Author-Name: Stephen Osborne Author-X-Name-First: Stephen Author-X-Name-Last: Osborne Author-Name: Tony Kinder Author-X-Name-First: Tony Author-X-Name-Last: Kinder Title: Risky business—reconceptualizing risk and innovation in public services Abstract: This paper explores the relationship between risk and innovation in public services, presenting the state of the literature across different disciplines and the academic and policy literature. It suggests a novel framework to approach risk, emphasising the importance of differentiating between different types of risk and risk management. The paper offers a typology of risk types and management approaches that indicates different effects on the type of public service innovation. It concludes by considering the implications for theory and practice. Journal: Public Money & Management Pages: 425-432 Issue: 6 Volume: 36 Year: 2016 Month: 9 X-DOI: 10.1080/09540962.2016.1206751 File-URL: http://hdl.handle.net/10.1080/09540962.2016.1206751 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:36:y:2016:i:6:p:425-432 Template-Type: ReDIF-Article 1.0 Author-Name: Rodney Dormer Author-X-Name-First: Rodney Author-X-Name-Last: Dormer Title: Organizational management in New Zealand’s public service Abstract: This paper explores the extent to which New Zealand’s central government organizations are effectively reporting on, and arguably therefore focusing on, the management of their organizations, as well as their operations. There is widespread concern that new public management reforms have resulted in an over-emphasis on the former at the expense of the latter. A solution to this problem requires a clear and consistent framework for how organizational management should be reported. Journal: Public Money & Management Pages: 433-440 Issue: 6 Volume: 36 Year: 2016 Month: 9 X-DOI: 10.1080/09540962.2016.1206752 File-URL: http://hdl.handle.net/10.1080/09540962.2016.1206752 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:36:y:2016:i:6:p:433-440 Template-Type: ReDIF-Article 1.0 Author-Name: Sounman Hong Author-X-Name-First: Sounman Author-X-Name-Last: Hong Title: When does a public–private partnership (PPP) lead to inefficient cost management? Evidence from South Korea’s urban rail system Abstract: This paper investigates the impact of a public–private partnership (PPP) on the operational cost-efficiency of South Korea’s urban rail system. Seoul’s line 9, which is operated by a PPP, was compared with Seoul Metropolitan Rapid Transit (SMRT) which is entirely run by the public sector. Overall, no evidence was found that private operation led to clear and significant declines in costs to the public. Private shareholders, on the other hand, experienced a surprisingly high rate of return. The author explains why two characteristics defining a typical PPP—activity bundling and public–private risk-sharing—were behind this unintended outcome and makes suggestions to prevent other governments experiencing similar problems. Journal: Public Money & Management Pages: 447-454 Issue: 6 Volume: 36 Year: 2016 Month: 9 X-DOI: 10.1080/09540962.2016.1206755 File-URL: http://hdl.handle.net/10.1080/09540962.2016.1206755 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:36:y:2016:i:6:p:447-454 Template-Type: ReDIF-Article 1.0 Author-Name: Erik Hans Klijn Author-X-Name-First: Erik Hans Author-X-Name-Last: Klijn Author-Name: Joop Koppenjan Author-X-Name-First: Joop Author-X-Name-Last: Koppenjan Title: The impact of contract characteristics on the performance of public–private partnerships (PPPs) Abstract: Four significant features of public–private partnership (PPP) contracts are analysed to understand their impact on performance. These are whether the contract allows sanctions to be imposed; its complexity; its flexibility; and whether renegotiation is possible. The effects of these characteristics were investigated by surveying participants in all of the PPP projects in The Netherlands. The only feature considered to have any significant impact on perceived performance was the possibility of imposing sanctions. The authors’ findings cast doubt on earlier research into managing PPP performance and suggest that researchers, governments and the private sector need to look beyond contract terms to properly understand and manage PPP performance. Journal: Public Money & Management Pages: 455-462 Issue: 6 Volume: 36 Year: 2016 Month: 9 X-DOI: 10.1080/09540962.2016.1206756 File-URL: http://hdl.handle.net/10.1080/09540962.2016.1206756 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:36:y:2016:i:6:p:455-462 Template-Type: ReDIF-Article 1.0 Author-Name: Reg Harman Author-X-Name-First: Reg Author-X-Name-Last: Harman Author-Name: Nicholas Falk Author-X-Name-First: Nicholas Author-X-Name-Last: Falk Title: ‘Swift Rail’—funding local rail transit through smarter growth Abstract: Many medium-size cities suffer from severe traffic congestion and poor accessibility, limiting their potential to improve their economy, environment, and social equity. These problems could be addressed by creating high-quality transit linking such cities with suburban and other catchment areas through use of existing rail lines and abandoned former railway alignments. This concept, termed ‘Swift Rail’, would call for an innovative approach to local railway and transport development. Journal: Public Money & Management Pages: 463-467 Issue: 6 Volume: 36 Year: 2016 Month: 9 X-DOI: 10.1080/09540962.2016.1206759 File-URL: http://hdl.handle.net/10.1080/09540962.2016.1206759 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:36:y:2016:i:6:p:463-467 Template-Type: ReDIF-Article 1.0 Author-Name: Kuo-Tai Cheng Author-X-Name-First: Kuo-Tai Author-X-Name-Last: Cheng Author-Name: Chun-Fa Cheng Author-X-Name-First: Chun-Fa Author-X-Name-Last: Cheng Title: Linking governance mechanisms to organizational resources, legal mandate and agency values Abstract: This article explores the links between governance mechanisms, regulatory agency values, organizational resources, and legislation. The authors examined a large regulatory agency in Taiwan (the NCC) with the aim of improving the quality of regulation. The lessons have application in other settings. Journal: Public Money & Management Pages: 468-472 Issue: 6 Volume: 36 Year: 2016 Month: 9 X-DOI: 10.1080/09540962.2016.1206763 File-URL: http://hdl.handle.net/10.1080/09540962.2016.1206763 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:36:y:2016:i:6:p:468-472 Template-Type: ReDIF-Article 1.0 Author-Name: David Walker Author-X-Name-First: David Author-X-Name-Last: Walker Title: Debate: Government’s right to know Journal: Public Money & Management Pages: 392-394 Issue: 6 Volume: 36 Year: 2016 Month: 9 X-DOI: 10.1080/09540962.2016.1207406 File-URL: http://hdl.handle.net/10.1080/09540962.2016.1207406 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:36:y:2016:i:6:p:392-394 Template-Type: ReDIF-Article 1.0 Author-Name: Andrew Massey Author-X-Name-First: Andrew Author-X-Name-Last: Massey Title: Editorial: Innovation in public administration to leave no one behind Journal: Public Money & Management Pages: 455-457 Issue: 7 Volume: 39 Year: 2019 Month: 10 X-DOI: 10.1080/09540962.2019.1665377 File-URL: http://hdl.handle.net/10.1080/09540962.2019.1665377 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:39:y:2019:i:7:p:455-457 Template-Type: ReDIF-Article 1.0 Author-Name: Clare FitzGerald Author-X-Name-First: Clare Author-X-Name-Last: FitzGerald Author-Name: Eleanor Carter Author-X-Name-First: Eleanor Author-X-Name-Last: Carter Author-Name: Ruth Dixon Author-X-Name-First: Ruth Author-X-Name-Last: Dixon Author-Name: Mara Airoldi Author-X-Name-First: Mara Author-X-Name-Last: Airoldi Title: Walking the contractual tightrope: a transaction cost economics perspective on social impact bonds Abstract: Transaction cost economics is applied in this paper to social impact bonds to explore how public service commissioners could improve outcomes-based contracts. The authors supply a framework for assessing the quality of outcomes specifications and clarify the trade-off between a robust value case for government and the transaction costs associated with specifying such a deal. Illustrated by two examples, the authors suggest that commissioners aim for a ‘requisite’ contract: one that minimizes opportunism while balancing the costs of developing a more robust outcomes specification.Policy-makers and managers are increasingly looking to outcomes-based contracts, including social impact bonds, as a way to improve social outcomes. The success of these contracts is predicated on how well-specified the outcomes are within them. This paper provides practitioners with an easy-to-use framework for assessing outcomes specifications. They need to consider the definition of the eligible cohort; the alignment of payable outcomes to the policy intent; and the accuracy of prices for attributable outcomes. Practitioners should aim for a ‘requisite’ contract—a contract that minimizes service provider and investor opportunism while balancing the costs associated with developing a more robust outcomes specification. Journal: Public Money & Management Pages: 458-467 Issue: 7 Volume: 39 Year: 2019 Month: 10 X-DOI: 10.1080/09540962.2019.1583889 File-URL: http://hdl.handle.net/10.1080/09540962.2019.1583889 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:39:y:2019:i:7:p:458-467 Template-Type: ReDIF-Article 1.0 Author-Name: Elisa Bonollo Author-X-Name-First: Elisa Author-X-Name-Last: Bonollo Title: Measuring supreme audit institutions’ outcomes: current literature and future insights Abstract: Supreme audit institutions (SAIs) oversee the use of public resources and ensure accountability and, as such, they are very important for public sector reform. The author reviews the recent academic literature on how to measure SAIs’ results. Prior research was found to focus on performance auditing, rather than financial auditing. The authors rarely used quantitative indicators, but rather descriptive indicators or even anecdotes. Ways forward for researchers and SAIs are recommended.This paper makes recommendations on how to measure the outcomes of SAI audits. The author also has important advice on how SAIs might improve the results of their audits: most importantly setting up follow-up procedures to monitor the effects of their audit recommendations. The paper highlights proposals (for example using a Likert scale of SAI’s audit activity, rate of SAI’s recommendations implemented), that public auditors can use to get a comprehensive picture of outcome measures to improve accountability. Journal: Public Money & Management Pages: 468-477 Issue: 7 Volume: 39 Year: 2019 Month: 10 X-DOI: 10.1080/09540962.2019.1583887 File-URL: http://hdl.handle.net/10.1080/09540962.2019.1583887 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:39:y:2019:i:7:p:468-477 Template-Type: ReDIF-Article 1.0 Author-Name: Yass AlKafaji Author-X-Name-First: Yass Author-X-Name-Last: AlKafaji Author-Name: Hameed Shukur Mahmood Author-X-Name-First: Hameed Shukur Author-X-Name-Last: Mahmood Title: Iraq’s budgetary practices post US invasion: a critical evaluation Abstract: Although the steep decline in oil prices has inflicted havoc on Iraq’s public finances, critical analyses of the budgetary decisions and processes post-US invasion have uncovered other factors that have impeded Iraq’s economic progress. The authors evaluate Iraq’s budgets for the period 2003 through 2012 from three perspectives: legislative framework, revenue and expenditure, and monitoring. One of their primary findings is that Iraq has been operating at a surplus in excess of $85 billion. This finding contradicts officials who claim that Iraq has been operating at a large deficit. The authors explain why Iraq’s current budgetary practices of preparing, ratifying, executing and monitoring the country’s federal budget is fundamentally deficient, and much work is needed to reform its public financial management (PFM) system to bring it up to best international practices.For Iraq to succeed in its fight against corruption, its government should reform the country’s broken public finance management (PFM) system. The government must cut and control the parts of Iraq’s budget that prone to corruption, such as salaries and subsidies, and invest more in its infrastructure. It also needs to empower the financial monitoring function by eliminating the inspector general offices and the Commission of Integrity and to fully empower its oldest monitoring agency, the Board of Supreme Audit. Journal: Public Money & Management Pages: 478-485 Issue: 7 Volume: 39 Year: 2019 Month: 10 X-DOI: 10.1080/09540962.2019.1583888 File-URL: http://hdl.handle.net/10.1080/09540962.2019.1583888 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:39:y:2019:i:7:p:478-485 Template-Type: ReDIF-Article 1.0 Author-Name: Katja Aalto Author-X-Name-First: Katja Author-X-Name-Last: Aalto Author-Name: Kirsi-Mari Kallio Author-X-Name-First: Kirsi-Mari Author-X-Name-Last: Kallio Title: Changing institutional logics: shifting to a new service model in the Finnish public sector Abstract: This paper describes the implementation of corporatized shared services (CSS) in Finnish municipalities and the shift of operating logics. The diffusion of the new logics gradually proceeded to two levels: the individual level and the collective level. At the individual level, identity and cognitive skills were important to the diffusion of the new logics. At the collective level, shared services encouraged managers and employees to share not only practical experiences, but also collective identity.By studying the adoption of corporatized shared services (SSC), providing accounting and HR services in Finnish municipalities, we prove how this new organizational form was an important starting point for new, more efficient, customer-oriented approaches to be introduced into municipal support services. When new organizational practices are introduced, it is critical to recognize individual cognition and identities as fundamental mediators in order that staff adopt more customer-oriented thinking. An important finding for practitioners was that the opportunity to network with other professionals might empower employees and stimulate innovation. Journal: Public Money & Management Pages: 486-493 Issue: 7 Volume: 39 Year: 2019 Month: 10 X-DOI: 10.1080/09540962.2019.1588559 File-URL: http://hdl.handle.net/10.1080/09540962.2019.1588559 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:39:y:2019:i:7:p:486-493 Template-Type: ReDIF-Article 1.0 Author-Name: Yulia Kasperskaya Author-X-Name-First: Yulia Author-X-Name-Last: Kasperskaya Author-Name: Ramon Xifré Author-X-Name-First: Ramon Author-X-Name-Last: Xifré Title: Reform or resist? The tale of two fiscal reforms in Spain after the crisis Abstract: This paper examines the two main fiscal reforms that Spain adopted after the global financial crisis: the law on budget stability (2012) and the creation of the country’s first independent fiscal institution: AIReF (2013). The analysis suggests that the Spanish government adopted an ambivalent strategy, displaying tendencies both to reform but also to resist by trying to keep or regain fiscal decision power for itself.This paper analyses the two main fiscal reforms that Spain adopted after global financial crisis: the new law on budget stability (2012) and the creation of AIReF, the country’s first fiscal council (2013). So far, the new law has made only minor progress as a fiscal discipline device, but the central government took the opportunity to regain decision power from periphery administrations. The lesson here is that policy-makers need to be aware of the political side-effects of fiscal reforms. Another lesson, learnt from AIReF’s first years of operation, refers to the importance of establishing mechanisms that safeguard the independence and margin of manoeuvre of fiscal councils. Finally, another relevant finding for policy-makers and academics is that one of the reforms (the creation of the AIReF) helped unveil the limitations of the other reform (the new law). This shows the reforming process is dynamic and complex, and tensions may arise among individual reforms. Journal: Public Money & Management Pages: 494-502 Issue: 7 Volume: 39 Year: 2019 Month: 10 X-DOI: 10.1080/09540962.2019.1583886 File-URL: http://hdl.handle.net/10.1080/09540962.2019.1583886 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:39:y:2019:i:7:p:494-502 Template-Type: ReDIF-Article 1.0 Author-Name: Federico Barnabè Author-X-Name-First: Federico Author-X-Name-Last: Barnabè Author-Name: Jacopo Guercini Author-X-Name-First: Jacopo Author-X-Name-Last: Guercini Author-Name: Martina Di Perna Author-X-Name-First: Martina Di Author-X-Name-Last: Perna Title: Assessing performance and value-creation capabilities in Lean healthcare: insights from a case study Abstract: Lean thinking is increasingly being applied worldwide. Yet its actual impact is still a puzzle, particularly when a ‘full-implementation approach’—which entails the adoption of a strategic approach to Lean dissemination on policy deployment procedures—is used. Focusing on the healthcare sector, this paper presents and tests a comprehensive measurement framework for Lean interventions. The paper explains how Lean testing can help decision-makers to solve managerial issues related to Lean initiatives.This paper explains why the effectiveness of a Lean strategy should be assessed by taking into account the synergies between internal and external performance dimensions. The authors present the concept of ‘value creation capability’. The new measurement framework they present was proved to be effective in a large multisite hospital (creating over 5 million euro of re-investable value) and could be similarly applied and tested elsewhere in the healthcare sector. Journal: Public Money & Management Pages: 503-511 Issue: 7 Volume: 39 Year: 2019 Month: 10 X-DOI: 10.1080/09540962.2019.1598197 File-URL: http://hdl.handle.net/10.1080/09540962.2019.1598197 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:39:y:2019:i:7:p:503-511 Template-Type: ReDIF-Article 1.0 Author-Name: Berend van der Kolk Author-X-Name-First: Berend Author-X-Name-Last: van der Kolk Title: Management control packages: a literature review and guidelines for public sector research Abstract: The effectiveness of a management control (MC) element, such as performance measurement, may depend on other MC elements, such as organizational values and training activities. This is why MC elements should be studied ‘as a package’, instead of as isolated elements. Although examining MC elements as a package has the potential to make significant contributions to ongoing debates, this approach is largely absent in the academic public sector management literature. This paper reviews the MC package literature, examines its implications for public sector research and practice, and aids future research by discussing research design choices and research directions.Management control (MC) elements can be used to motivate employees to act in line with organizational goals. The effectiveness of an MC element, such as a performance measure, can depend on other MC elements that are used in an organization, such as result-oriented values and training for new hires. This is why managers should contemplate the potential interplay of an MC element with other elements when they consider implementing, removing or examining the effectiveness of an MC element. This paper identifies barriers that may complicate the study of MC packages in the public sector, and presents guidelines and practical tips on how to overcome these potential barriers. Journal: Public Money & Management Pages: 512-520 Issue: 7 Volume: 39 Year: 2019 Month: 10 X-DOI: 10.1080/09540962.2019.1592922 File-URL: http://hdl.handle.net/10.1080/09540962.2019.1592922 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:39:y:2019:i:7:p:512-520 Template-Type: ReDIF-Article 1.0 Author-Name: Pat Barrett Author-X-Name-First: Pat Author-X-Name-Last: Barrett Title: New development: Reviews of public sector performance—groundhog day? Abstract: The purpose of this article is to canvass, and comment on, the main features of the recently completed Review of Governance, Performance and Accountability legislation/framework at the national level of government in Australia. Most of the Report’s 52 recommendations are procedural and will only be discussed when they may be of particular relevance in a broader context. The review reported on 4 September 2018. It continues the long line of reform reports conducted over the last 30 to 40 years. However, before the review was even completed, the Australian government announced (on 4 May 2018) another wide-ranging Independent Review of the Australian Public Service (APS), with a reference group of national and international experts having ‘diverse public and private sector experience’. Some suggested that the latter review should encompass the findings and recommendations of the former and be considered together, particularly as the announced chair was also a member of the earlier two-person review team. While no one would question the need for continuous learning, the main issue is about effective implementation of agreed recommendations that would improve performance and promote greater public confidence and trust in government.The September review endorses the approaches taken over the last five years to the framework’s successful operation and application but also provides recommendations that should enhance their effectiveness. As such, it will provide a supportive role for the current Review of the Australian Public Service (APS). There is a marked emphasis on the importance of the developments and application of IT and communication and co-operation in programme implementation, including relationships with the programme recipients, notably in the delivery of services, and with the general public. Digital reporting would minimize timing concerns and provide a better basis for access and comparative assessments of entity reporting. The enhanced roles recommended for both parliamentary committees and the ANAO would provide greater discipline for the effective implementation of any accepted recommendations. Any concerns about ‘practicability’ should be replaced by the need for ‘workability’ and commitment. In particular, the recommendation for senate estimates committees to be given the opportunity to refer issues arising out of their examination of parliamentary budget statements (including programme performance information/outcomes) to the JCPAA for inquiry and report is also another clear signal and endorsement of parliament’s resolve to ensure availability of meaningful performance (results) information. As such, it should make a marked contribution to restoring higher levels of trust and confidence in government and in the public service. Journal: Public Money & Management Pages: 521-527 Issue: 7 Volume: 39 Year: 2019 Month: 10 X-DOI: 10.1080/09540962.2019.1579441 File-URL: http://hdl.handle.net/10.1080/09540962.2019.1579441 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:39:y:2019:i:7:p:521-527 Template-Type: ReDIF-Article 1.0 Author-Name: Francesca Manes-Rossi Author-X-Name-First: Francesca Author-X-Name-Last: Manes-Rossi Title: New development: Alternative reporting formats: a panacea for accountability dilemmas? Abstract: The need for accountability has given rise to new formats of reporting for public sector organizations. This article discusses the relative strengths and weaknesses of the main formats and concludes with a proposal for the adoption of an ‘Integrated Popular Report’ (IPR) to connect public sector organizations with ordinary people and encourage democratic participation in decision-making.Recently-developed reporting formats for public sector organizations (PSOs) are examined in terms of the need for accountability towards citizens. Many financial reports provided by PSOs are not easy to understand because they require specialist accounting knowledge and they can often conceal more that they show. The author explains why a solution could be to develop Integrated Popular Reporting (IPR)—a new form of disclosure which conveys accounting and non-accounting information to citizens in simple and accessible language. Professionals and standard-setters need to encourage PSOs to consider implementing IPR. Such a move would improve transparency and also foster greater citizen engagement in decision-making processes. Journal: Public Money & Management Pages: 528-531 Issue: 7 Volume: 39 Year: 2019 Month: 10 X-DOI: 10.1080/09540962.2019.1578540 File-URL: http://hdl.handle.net/10.1080/09540962.2019.1578540 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:39:y:2019:i:7:p:528-531 Template-Type: ReDIF-Article 1.0 Author-Name: Jan van Helden Author-X-Name-First: Jan Author-X-Name-Last: van Helden Author-Name: Daniela Argento Author-X-Name-First: Daniela Author-X-Name-Last: Argento Author-Name: Eugenio Caperchione Author-X-Name-First: Eugenio Author-X-Name-Last: Caperchione Author-Name: Josette Caruana Author-X-Name-First: Josette Author-X-Name-Last: Caruana Title: Editorial: Politicians and accounting information—a marriage of convenience? Journal: Public Money & Management Pages: 473-476 Issue: 7 Volume: 36 Year: 2016 Month: 11 X-DOI: 10.1080/09540962.2016.1237110 File-URL: http://hdl.handle.net/10.1080/09540962.2016.1237110 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:36:y:2016:i:7:p:473-476 Template-Type: ReDIF-Article 1.0 Author-Name: Noel Hyndman Author-X-Name-First: Noel Author-X-Name-Last: Hyndman Title: Accrual accounting, politicians and the UK—with the benefit of hindsight Journal: Public Money & Management Pages: 477-479 Issue: 7 Volume: 36 Year: 2016 Month: 11 X-DOI: 10.1080/09540962.2016.1237111 File-URL: http://hdl.handle.net/10.1080/09540962.2016.1237111 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:36:y:2016:i:7:p:477-479 Template-Type: ReDIF-Article 1.0 Author-Name: Donald P. Moynihan Author-X-Name-First: Donald P. Author-X-Name-Last: Moynihan Title: Political use of performance data Journal: Public Money & Management Pages: 479-481 Issue: 7 Volume: 36 Year: 2016 Month: 11 X-DOI: 10.1080/09540962.2016.1237112 File-URL: http://hdl.handle.net/10.1080/09540962.2016.1237112 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:36:y:2016:i:7:p:479-481 Template-Type: ReDIF-Article 1.0 Author-Name: Christoph Reichard Author-X-Name-First: Christoph Author-X-Name-Last: Reichard Title: Can training help to make politicians more active users of performance information? Journal: Public Money & Management Pages: 481-482 Issue: 7 Volume: 36 Year: 2016 Month: 11 X-DOI: 10.1080/09540962.2016.1237119 File-URL: http://hdl.handle.net/10.1080/09540962.2016.1237119 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:36:y:2016:i:7:p:481-482 Template-Type: ReDIF-Article 1.0 Author-Name: Davide Giacomini Author-X-Name-First: Davide Author-X-Name-Last: Giacomini Author-Name: Mariafrancesca Sicilia Author-X-Name-First: Mariafrancesca Author-X-Name-Last: Sicilia Author-Name: Ileana Steccolini Author-X-Name-First: Ileana Author-X-Name-Last: Steccolini Title: Contextualizing politicians’ uses of accounting information: reassurance and ammunition Abstract: This paper explores the use of accounting information by local government politicians. The authors examined three very typical council decisions in both their policy formulation and decision-making stages, which had different levels of political conflict. During policy formulation, accounting information was used mostly to provide answers—improving understanding. At the decision-making stage, the level of conflict influenced the quantity of information used, as well as the way it was used. Under low political conflict, accounting information primarily provided reassurance, whereas when there were conflicts between majority and opposition politicians, accounting information was used to (de)legitimize political positions and decisions. This paper is one of the first to contextualize politicians’ use of accounting information and has important implications for practice and future research. Journal: Public Money & Management Pages: 483-490 Issue: 7 Volume: 36 Year: 2016 Month: 11 X-DOI: 10.1080/09540962.2016.1237128 File-URL: http://hdl.handle.net/10.1080/09540962.2016.1237128 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:36:y:2016:i:7:p:483-490 Template-Type: ReDIF-Article 1.0 Author-Name: Jean Claude Mutiganda Author-X-Name-First: Jean Claude Author-X-Name-Last: Mutiganda Title: How do politicians shape and use budgets to govern public sector organizations? A position-practice approach Abstract: This paper examines politicians’ influence on budgets in governing public sector organizations. Theoretical reasoning is based on the position-practice concept applied in structuration theory. Research took place in a hospital district in Finland from 2009 to 2015. The findings show that politicians set coercive budgetary policies, but there was no direct relationship between budgets and actual medical practices. As a result, the budget was simply a ‘ceremonial’ tool of political governance, as medical professionals concentrate on delivering healthcare services. Journal: Public Money & Management Pages: 491-498 Issue: 7 Volume: 36 Year: 2016 Month: 11 X-DOI: 10.1080/09540962.2016.1237133 File-URL: http://hdl.handle.net/10.1080/09540962.2016.1237133 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:36:y:2016:i:7:p:491-498 Template-Type: ReDIF-Article 1.0 Author-Name: Enrico Guarini Author-X-Name-First: Enrico Author-X-Name-Last: Guarini Title: The day after: newly-elected politicians and the use of accounting information Abstract: Most democracies expect accounting information to be used by public managers and elected politicians to support decision-making and accountability to both the public and higher levels of government. This paper shows that Italian local government politicians also use accounting information to influence public opinion and to win political benefit after elections when there has been a change in the ruling party. Journal: Public Money & Management Pages: 499-506 Issue: 7 Volume: 36 Year: 2016 Month: 11 X-DOI: 10.1080/09540962.2016.1237135 File-URL: http://hdl.handle.net/10.1080/09540962.2016.1237135 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:36:y:2016:i:7:p:499-506 Template-Type: ReDIF-Article 1.0 Author-Name: Aimee Pernsteiner Author-X-Name-First: Aimee Author-X-Name-Last: Pernsteiner Author-Name: D’Arcy Becker Author-X-Name-First: D’Arcy Author-X-Name-Last: Becker Author-Name: Matthew Fish Author-X-Name-First: Matthew Author-X-Name-Last: Fish Author-Name: William F. Miller Author-X-Name-First: William F. Author-X-Name-Last: Miller Author-Name: Dawna Drum Author-X-Name-First: Dawna Author-X-Name-Last: Drum Title: Budget repair or budget spectacle? The passage of Wisconsin’s Act 10 Abstract: Strategic planning processes use budgets to implement control and accountability. However, budgets can also be used to generate support for strategic decisions, for example by creating a political spectacle. A political spectacle is a problem engineered to have a specific political impact. This paper investigates politicians’ use of a state budget as a political manoeuvre to defend strategic decisions regarding public employee unions in Wisconsin. The analysis shows how the 2011 state budget in Wisconsin was used to create a political spectacle to generate support for eliminating collective bargaining for public workers, especially public (state) school teachers. Journal: Public Money & Management Pages: 507-514 Issue: 7 Volume: 36 Year: 2016 Month: 11 X-DOI: 10.1080/09540962.2016.1237144 File-URL: http://hdl.handle.net/10.1080/09540962.2016.1237144 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:36:y:2016:i:7:p:507-514 Template-Type: ReDIF-Article 1.0 Author-Name: Susana Jorge Author-X-Name-First: Susana Author-X-Name-Last: Jorge Author-Name: Maria Antónia Jorge de Jesus Author-X-Name-First: Maria Antónia Author-X-Name-Last: Jorge de Jesus Author-Name: Sónia Nogueira Author-X-Name-First: Sónia Author-X-Name-Last: Nogueira Title: Information brokers and the use of budgetary and financial information by politicians: the case of Portugal Abstract: This paper analyses the intermediary role of the technical bodies that support the use of budgetary and financial information by central government politicians in Portugal. The main findings show that information brokers are playing a central role in preparing this information in a credible, simple and understandable way. However, even if not intentionally, the information they present can be biased. Politicians need to be aware that the information brokers they rely on may not be giving them ‘neutral’ information. Journal: Public Money & Management Pages: 515-520 Issue: 7 Volume: 36 Year: 2016 Month: 11 X-DOI: 10.1080/09540962.2016.1237152 File-URL: http://hdl.handle.net/10.1080/09540962.2016.1237152 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:36:y:2016:i:7:p:515-520 Template-Type: ReDIF-Article 1.0 Author-Name: Pieter Duisenberg Author-X-Name-First: Pieter Author-X-Name-Last: Duisenberg Title: New development: How MPs in the Dutch parliament strengthened their budgetary and accounting powers Abstract: After experiencing a lack of political interest for financial and performance information in the Dutch House of Representatives, the author, a member of parliament, introduced a systematic approach for parliamentarians to review the country’s national budget and accounts. Drawing on corporate experience, the approach is a parliamentary version of a corporate audit committee working with a standardized review questionnaire. It gained wide support and is now used by several parliamentary committees. Nevertheless, the author raises various questions to the public accounting and control research community to improve the method and ensure its long-term use by politicians. Journal: Public Money & Management Pages: 521-526 Issue: 7 Volume: 36 Year: 2016 Month: 11 X-DOI: 10.1080/09540962.2016.1237153 File-URL: http://hdl.handle.net/10.1080/09540962.2016.1237153 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:36:y:2016:i:7:p:521-526 Template-Type: ReDIF-Article 1.0 Author-Name: Andreas Glöckner Author-X-Name-First: Andreas Author-X-Name-Last: Glöckner Title: New development: The protective role of conservatism in public sector accounting Abstract: This article picks up a discussion in international business accounting about the appropriate definition and use of conservatism (or prudence) and calls for a similar discussion in public sector accounting. If financial reports present an overly optimistic situation, politicians might use them to justify spending public money that is not there, risking the sustainability of services and ‘borrowing’ from future generations. Journal: Public Money & Management Pages: 527-530 Issue: 7 Volume: 36 Year: 2016 Month: 11 X-DOI: 10.1080/09540962.2016.1237161 File-URL: http://hdl.handle.net/10.1080/09540962.2016.1237161 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:36:y:2016:i:7:p:527-530 Template-Type: ReDIF-Article 1.0 Author-Name: Jan van Helden Author-X-Name-First: Jan Author-X-Name-Last: van Helden Title: Literature review and challenging research agenda on politicians’ use of accounting information Abstract: Recent research on politicians’ use of financial and performance information is reviewed. Survey-based studies overestimate the frequency of this use; observational studies present a more accurate picture. A new and challenging research agenda is presented that will improve our understanding of the use and usefulness of accounting information. Implications for the real world of practice are discussed. Journal: Public Money & Management Pages: 531-538 Issue: 7 Volume: 36 Year: 2016 Month: 11 X-DOI: 10.1080/09540962.2016.1237162 File-URL: http://hdl.handle.net/10.1080/09540962.2016.1237162 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:36:y:2016:i:7:p:531-538 Template-Type: ReDIF-Article 1.0 Author-Name: Christian Nielsen Author-X-Name-First: Christian Author-X-Name-Last: Nielsen Title: Getting value for money from your science park Abstract: Based on 34 semi-structured interviews covering 25 university–industry collaborations (UICs) at science parks attached to Danish and Norwegian universities, this paper focuses on aspects of value creation and how to measure the performance of UICs. The research findings have resulted in a set of relevant performance measures for the UICs that have the potential to become levers of management for the modern-day university seeking to enhance the pay-off from its third core (mission) activities. Journal: Public Money & Management Pages: 539-546 Issue: 7 Volume: 36 Year: 2016 Month: 11 X-DOI: 10.1080/09540962.2016.1237165 File-URL: http://hdl.handle.net/10.1080/09540962.2016.1237165 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:36:y:2016:i:7:p:539-546 Template-Type: ReDIF-Article 1.0 Author-Name: Malcolm Prowle Author-X-Name-First: Malcolm Author-X-Name-Last: Prowle Author-Name: Manj Kalar Author-X-Name-First: Manj Author-X-Name-Last: Kalar Author-Name: Lynne Barrow Author-X-Name-First: Lynne Author-X-Name-Last: Barrow Title: New development: Value for money (VFM) in public services—the importance of organizational culture Abstract: VFM has been a key aspect of public service management for several decades and its importance has been raised in recent years as a consequence of austerity. Organizational culture is recognized in research literature as a key driver of organizational performance. However, little attention has been paid to the topic of organizational culture in relation to VFM in public services. This article presents the findings of new research in this area. Journal: Public Money & Management Pages: 547-552 Issue: 7 Volume: 36 Year: 2016 Month: 11 X-DOI: 10.1080/09540962.2016.1237169 File-URL: http://hdl.handle.net/10.1080/09540962.2016.1237169 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:36:y:2016:i:7:p:547-552 Template-Type: ReDIF-Article 1.0 Author-Name: Sheila Ellwood Author-X-Name-First: Sheila Author-X-Name-Last: Ellwood Author-Name: Javier Garcia-Lacalle Author-X-Name-First: Javier Author-X-Name-Last: Garcia-Lacalle Title: : Women with altitude—exploring the influence of female presence and leadership on boards of directors Abstract: This article reports on a study examining the influence of women on the boards of directors of NHS foundation trusts in England in the light of a recent UK government inquiry into women in senior positions. A high female presence among executive and non-executive directorships did not result in significant differences either in financial return or service quality. However, female chairs or chief executives resulted in significant reductions in negative social outcomes, such as lower clinical negligence costs, without harming financial management. The findings have important implications for gender diversity and gender targets on the boards of directors in business and other sectors. Journal: Public Money & Management Pages: 73-78 Issue: 1 Volume: 38 Year: 2018 Month: 1 X-DOI: 10.1080/09540962.2017.1323430 File-URL: http://hdl.handle.net/10.1080/09540962.2017.1323430 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:38:y:2018:i:1:p:73-78 Template-Type: ReDIF-Article 1.0 Author-Name: Nicola Bateman Author-X-Name-First: Nicola Author-X-Name-Last: Bateman Author-Name: Zoe Radnor Author-X-Name-First: Zoe Author-X-Name-Last: Radnor Author-Name: Russ Glennon Author-X-Name-First: Russ Author-X-Name-Last: Glennon Title: Editorial: The landscape of Lean across public services Journal: Public Money & Management Pages: 1-4 Issue: 1 Volume: 38 Year: 2018 Month: 1 X-DOI: 10.1080/09540962.2018.1389482 File-URL: http://hdl.handle.net/10.1080/09540962.2018.1389482 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:38:y:2018:i:1:p:1-4 Template-Type: ReDIF-Article 1.0 Author-Name: Nicola Bateman Author-X-Name-First: Nicola Author-X-Name-Last: Bateman Author-Name: Sarah Lethbridge Author-X-Name-First: Sarah Author-X-Name-Last: Lethbridge Author-Name: Ann Esain Author-X-Name-First: Ann Author-X-Name-Last: Esain Title: Pillar or platform—a taxonomy for process improvement activities in public services Abstract: Research into Lean in public services and particularly implementation, needs to develop from reporting cases to provide a taxonomy for researchers and practitioners. The paper outlines two approaches to process improvement activities (PIAs)—’Pillar’ and ‘Platform’ and tests the validity of these approaches through two organizational case studies (96 PIAs are considered). The degree to which this taxonomy supports decision-making is explored and issues associated with implementation are discussed. Journal: Public Money & Management Pages: 5-12 Issue: 1 Volume: 38 Year: 2018 Month: 1 X-DOI: 10.1080/09540962.2018.1389487 File-URL: http://hdl.handle.net/10.1080/09540962.2018.1389487 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:38:y:2018:i:1:p:5-12 Template-Type: ReDIF-Article 1.0 Author-Name: Marte D.-Q. Holmemo Author-X-Name-First: Marte D.-Q. Author-X-Name-Last: Holmemo Author-Name: Jonas A. Ingvaldsen Author-X-Name-First: Jonas A. Author-X-Name-Last: Ingvaldsen Title: Local adaption and central confusion: decentralized strategies for public service Lean implementation Abstract: There are a number of arguments for implementing public service Lean in a decentralized fashion, characterized by employee participation and local adaptions of the concept. This paper reports on a longitudinal case study of decentralized Lean implementation in a large Norwegian public service provider. The analysis points to unintended consequence of communication and co-ordination difficulties. The authors suggest ways of striking a reasonable balance between centralized and decentralized strategies of Lean implementation. Journal: Public Money & Management Pages: 13-20 Issue: 1 Volume: 38 Year: 2018 Month: 1 X-DOI: 10.1080/09540962.2018.1389493 File-URL: http://hdl.handle.net/10.1080/09540962.2018.1389493 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:38:y:2018:i:1:p:13-20 Template-Type: ReDIF-Article 1.0 Author-Name: Sharon J. Williams Author-X-Name-First: Sharon J. Author-X-Name-Last: Williams Author-Name: Zoe Radnor Author-X-Name-First: Zoe Author-X-Name-Last: Radnor Title: Using bandwidths to visualize and improve patient pathways Abstract: Global healthcare systems are struggling to manage the increasing demand for services. What is becoming apparent is the need for a greater understanding of the design of existing patient care pathways (journeys) and how these might be improved. Taking a Lean perspective, a popular approach employed for improving healthcare services, the authors consider how existing patient pathways can be visualized. Examples are used to illustrate varying degrees of complexity within the design and when Lean principles might help in providing a standardized and predictable service. The merits and challenges associated with using bandwidths are discussed and suggestions for future research are provided. Journal: Public Money & Management Pages: 21-28 Issue: 1 Volume: 38 Year: 2018 Month: 1 X-DOI: 10.1080/09540962.2018.1389495 File-URL: http://hdl.handle.net/10.1080/09540962.2018.1389495 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:38:y:2018:i:1:p:21-28 Template-Type: ReDIF-Article 1.0 Author-Name: Douglas Martin Author-X-Name-First: Douglas Author-X-Name-Last: Martin Title: Lean in a cold fiscal climate: the public sector in an age of reduced resources Abstract: Reflecting on recent public sector reform, this paper examines the use of Lean during a period of financial austerity. The paper outlines several challenges for public sector organizations as they manage performance targets, and engage in service re-design. The author challenges the current use of Lean working arguing for a re-evaluation of the traditional public sector model of work and for a collective approach to co-production of service redesign. Journal: Public Money & Management Pages: 29-36 Issue: 1 Volume: 38 Year: 2018 Month: 1 X-DOI: 10.1080/09540962.2018.1389501 File-URL: http://hdl.handle.net/10.1080/09540962.2018.1389501 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:38:y:2018:i:1:p:29-36 Template-Type: ReDIF-Article 1.0 Author-Name: Pierre-Luc Fournier Author-X-Name-First: Pierre-Luc Author-X-Name-Last: Fournier Author-Name: Marie-Hélène Jobin Author-X-Name-First: Marie-Hélène Author-X-Name-Last: Jobin Title: Understanding before implementing: the context of Lean in public healthcare organizations Abstract: A three-year study of Lean implementation in public healthcare organizations in Québec identified poor understanding of the organizational context as a contributing factor to unsustainable Lean implementation. This paper presents a holistic perspective of the unique context of public healthcare organizations and discusses its implications with regards to Lean implementation. Journal: Public Money & Management Pages: 37-44 Issue: 1 Volume: 38 Year: 2018 Month: 1 X-DOI: 10.1080/09540962.2018.1389505 File-URL: http://hdl.handle.net/10.1080/09540962.2018.1389505 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:38:y:2018:i:1:p:37-44 Template-Type: ReDIF-Article 1.0 Author-Name: Sandra G. Leggat Author-X-Name-First: Sandra G. Author-X-Name-Last: Leggat Author-Name: Pauline Stanton Author-X-Name-First: Pauline Author-X-Name-Last: Stanton Author-Name: Greg J. Bamber Author-X-Name-First: Greg J. Author-X-Name-Last: Bamber Author-Name: Timothy Bartram Author-X-Name-First: Timothy Author-X-Name-Last: Bartram Author-Name: Richard Gough Author-X-Name-First: Richard Author-X-Name-Last: Gough Author-Name: Ruth Ballardie Author-X-Name-First: Ruth Author-X-Name-Last: Ballardie Author-Name: Kathy GermAnn Author-X-Name-First: Kathy Author-X-Name-Last: GermAnn Author-Name: Amrik Sohal Author-X-Name-First: Amrik Author-X-Name-Last: Sohal Title: : 4P recommendations for implementing change, from research in hospitals Abstract: How are hospital staff involved in process improvement initiatives such as Lean? What can we learn from Lean implementation experiences about the sustainability of such initiatives? The authors considered such questions in a study of workplace change in Australia and Canada. They found that Lean is more likely to be sustained when leaders adopted the 4P recommendations presented in this article. Journal: Public Money & Management Pages: 45-50 Issue: 1 Volume: 38 Year: 2018 Month: 1 X-DOI: 10.1080/09540962.2017.1389534 File-URL: http://hdl.handle.net/10.1080/09540962.2017.1389534 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:38:y:2018:i:1:p:45-50 Template-Type: ReDIF-Article 1.0 Author-Name: James L. Chan Author-X-Name-First: James L. Author-X-Name-Last: Chan Author-Name: Xiaohu Wang Author-X-Name-First: Xiaohu Author-X-Name-Last: Wang Title: Debate: What is public administration? PA with contemporary Chinese characteristics Journal: Public Money & Management Pages: 51-52 Issue: 1 Volume: 38 Year: 2018 Month: 1 X-DOI: 10.1080/09540962.2017.1389535 File-URL: http://hdl.handle.net/10.1080/09540962.2017.1389535 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:38:y:2018:i:1:p:51-52 Template-Type: ReDIF-Article 1.0 Author-Name: Gary Bandy Author-X-Name-First: Gary Author-X-Name-Last: Bandy Author-Name: Jean Hartley Author-X-Name-First: Jean Author-X-Name-Last: Hartley Title: Debate: When spending less causes a problem Journal: Public Money & Management Pages: 52-54 Issue: 1 Volume: 38 Year: 2018 Month: 1 X-DOI: 10.1080/09540962.2017.1389537 File-URL: http://hdl.handle.net/10.1080/09540962.2017.1389537 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:38:y:2018:i:1:p:52-54 Template-Type: ReDIF-Article 1.0 Author-Name: Kevin Muldoon-Smith Author-X-Name-First: Kevin Author-X-Name-Last: Muldoon-Smith Author-Name: Paul Greenhalgh Author-X-Name-First: Paul Author-X-Name-Last: Greenhalgh Title: Debate: Real estate value—what next for fiscal decentralization in England? Journal: Public Money & Management Pages: 54-56 Issue: 1 Volume: 38 Year: 2018 Month: 1 X-DOI: 10.1080/09540962.2017.1389540 File-URL: http://hdl.handle.net/10.1080/09540962.2017.1389540 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:38:y:2018:i:1:p:54-56 Template-Type: ReDIF-Article 1.0 Author-Name: Joseph Drew Author-X-Name-First: Joseph Author-X-Name-Last: Drew Title: Playing for keeps: local government distortion of depreciation accruals in response to high-stakes public policy-making Abstract: Use of discretionary accounting accruals has long been recognized as a vehicle for earnings management in the private sector. More recently, evidence has emerged suggesting that public officials may similarly manipulate discretionary accruals in order to achieve ‘balanced’ operating results. This paper extends the previous literature on the manipulation of depreciation accruals to the realm of high-stakes public policy-making. Journal: Public Money & Management Pages: 57-64 Issue: 1 Volume: 38 Year: 2018 Month: 1 X-DOI: 10.1080/09540962.2017.1389542 File-URL: http://hdl.handle.net/10.1080/09540962.2017.1389542 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:38:y:2018:i:1:p:57-64 Template-Type: ReDIF-Article 1.0 Author-Name: Johan A. M. de Kruijf Author-X-Name-First: Johan A. M. Author-X-Name-Last: de Kruijf Author-Name: Michiel S. de Vries Author-X-Name-First: Michiel S. Author-X-Name-Last: de Vries Title: Contextualizing the trend from output to outcome measurement: the Dutch pension system Abstract: Measuring outcomes rather than outputs is assumed to increase transparency in reporting. The authors discuss changes in the performance indicators used in the Dutch pension system from output to outcome measures. Expectations were not met. The main outcome assessed related to the viability of the system in the long run. A side-effect was that transparency for the stakeholders was diminished. Journal: Public Money & Management Pages: 65-72 Issue: 1 Volume: 38 Year: 2018 Month: 1 X-DOI: 10.1080/09540962.2017.1389544 File-URL: http://hdl.handle.net/10.1080/09540962.2017.1389544 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:38:y:2018:i:1:p:65-72 Template-Type: ReDIF-Article 1.0 Author-Name: Vincenzo Sforza Author-X-Name-First: Vincenzo Author-X-Name-Last: Sforza Author-Name: Riccardo Cimini Author-X-Name-First: Riccardo Author-X-Name-Last: Cimini Title: Central government accounting harmonization in EU member states: will EPSAS be enough? Abstract: A highly controversial topic in the EU is the need for harmonized accrual-based standards to improve the quality of public accounts and reduce differences (adjustments) between the micro-(governmental accounting) and macro- (national accounting) levels. This paper shows that a set of high-quality accounting standards, like the future EPSAS, are not going to be sufficient to overcome the present lack of harmonization. The authors explain why this is the case having researched accounting data from 28 EU member states. Journal: Public Money & Management Pages: 301-308 Issue: 4 Volume: 37 Year: 2017 Month: 6 X-DOI: 10.1080/09540962.2016.1266191 File-URL: http://hdl.handle.net/10.1080/09540962.2016.1266191 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:37:y:2017:i:4:p:301-308 Template-Type: ReDIF-Article 1.0 Author-Name: Lord Bichard Author-X-Name-First: Lord Author-X-Name-Last: Bichard Title: Editorial Journal: Public Money & Management Pages: 231-232 Issue: 4 Volume: 37 Year: 2017 Month: 6 X-DOI: 10.1080/09540962.2017.1291214 File-URL: http://hdl.handle.net/10.1080/09540962.2017.1291214 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:37:y:2017:i:4:p:231-232 Template-Type: ReDIF-Article 1.0 Author-Name: David Walker Author-X-Name-First: David Author-X-Name-Last: Walker Title: Unimpacted? Journal: Public Money & Management Pages: 232-233 Issue: 4 Volume: 37 Year: 2017 Month: 6 X-DOI: 10.1080/09540962.2017.1291216 File-URL: http://hdl.handle.net/10.1080/09540962.2017.1291216 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:37:y:2017:i:4:p:232-233 Template-Type: ReDIF-Article 1.0 Author-Name: Jane Broadbent Author-X-Name-First: Jane Author-X-Name-Last: Broadbent Title: Academic evidence, policy and practice Journal: Public Money & Management Pages: 233-236 Issue: 4 Volume: 37 Year: 2017 Month: 6 X-DOI: 10.1080/09540962.2017.1291219 File-URL: http://hdl.handle.net/10.1080/09540962.2017.1291219 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:37:y:2017:i:4:p:233-236 Template-Type: ReDIF-Article 1.0 Author-Name: Jean Hartley Author-X-Name-First: Jean Author-X-Name-Last: Hartley Title: Optimism of the will in the cocreation and use of research by academics and practitioners Journal: Public Money & Management Pages: 236-239 Issue: 4 Volume: 37 Year: 2017 Month: 6 X-DOI: 10.1080/09540962.2017.1291220 File-URL: http://hdl.handle.net/10.1080/09540962.2017.1291220 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:37:y:2017:i:4:p:236-239 Template-Type: ReDIF-Article 1.0 Author-Name: Andrew Gray Author-X-Name-First: Andrew Author-X-Name-Last: Gray Title: Many truths, many powers, many rationalities Journal: Public Money & Management Pages: 239-240 Issue: 4 Volume: 37 Year: 2017 Month: 6 X-DOI: 10.1080/09540962.2017.1291221 File-URL: http://hdl.handle.net/10.1080/09540962.2017.1291221 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:37:y:2017:i:4:p:239-240 Template-Type: ReDIF-Article 1.0 Author-Name: James L. Chan Author-X-Name-First: James L. Author-X-Name-Last: Chan Title: China’s knowledge strategy: 100 new think tanks, one school of thought Journal: Public Money & Management Pages: 240-242 Issue: 4 Volume: 37 Year: 2017 Month: 6 X-DOI: 10.1080/09540962.2017.1291222 File-URL: http://hdl.handle.net/10.1080/09540962.2017.1291222 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:37:y:2017:i:4:p:240-242 Template-Type: ReDIF-Article 1.0 Author-Name: Colin Talbot Author-X-Name-First: Colin Author-X-Name-Last: Talbot Title: Debate: The changing ecology of social knowledge and public policy-making Journal: Public Money & Management Pages: 242-244 Issue: 4 Volume: 37 Year: 2017 Month: 6 X-DOI: 10.1080/09540962.2017.1291223 File-URL: http://hdl.handle.net/10.1080/09540962.2017.1291223 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:37:y:2017:i:4:p:242-244 Template-Type: ReDIF-Article 1.0 Author-Name: Mark Sandford Author-X-Name-First: Mark Author-X-Name-Last: Sandford Title: The quiet return of equalization alongside incentive in the English local government finance system Abstract: Local authority retention of 50% of business rates revenue was introduced in England in 2013–14, to be increased to 100% in the next few years. This signalled a move away from formula-based grant funding towards a funding system based on economic incentives. However, the 2016–17 settlement includes adjustments that indicate that equalization imperatives remain part of the policy toolkit. Given the complexity of the influences on local authority funding, these could maintain a considerable role when the new system is introduced. Journal: Public Money & Management Pages: 245-252 Issue: 4 Volume: 37 Year: 2017 Month: 6 X-DOI: 10.1080/09540962.2017.1295724 File-URL: http://hdl.handle.net/10.1080/09540962.2017.1295724 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:37:y:2017:i:4:p:245-252 Template-Type: ReDIF-Article 1.0 Author-Name: Lynda Burkinshaw Author-X-Name-First: Lynda Author-X-Name-Last: Burkinshaw Title: Personal service companies and the public sector Abstract: Off-payroll workers in the UK, including personal service companies (PSCs), engaged by the public sector have been giving ‘assurance’ of their tax position to departments in the sector since 2012. Departments must be satisfied with the assurance. For PSCs this requires awareness of complex tax legislation (IR35), which is aimed at preventing tax avoidance. Costs may be incurred in attaining the necessary knowledge. This may bring into question costs incurred in protecting tax revenue. No similar obligation exists in the private sector. Journal: Public Money & Management Pages: 253-260 Issue: 4 Volume: 37 Year: 2017 Month: 6 X-DOI: 10.1080/09540962.2017.1295725 File-URL: http://hdl.handle.net/10.1080/09540962.2017.1295725 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:37:y:2017:i:4:p:253-260 Template-Type: ReDIF-Article 1.0 Author-Name: Andrew Goddard Author-X-Name-First: Andrew Author-X-Name-Last: Goddard Author-Name: Alexa Simm Author-X-Name-First: Alexa Author-X-Name-Last: Simm Title: Management accounting, performance measurement and strategy in English local authorities Abstract: This paper analyses the results of an extensive survey of UK local government which explored the relationship between strategy, management accounting practices (MAPs), and performance measurement techniques (PMTs). The research investigated a resource-based view of strategic capabilities and Porter’s strategic typologies. PMTs and MAPs were shown to be associated with strategic capabilities. Strategic typologies, however, were found to be only weakly associated with the use of PMTs and MAPs. Journal: Public Money & Management Pages: 261-268 Issue: 4 Volume: 37 Year: 2017 Month: 6 X-DOI: 10.1080/09540962.2017.1295726 File-URL: http://hdl.handle.net/10.1080/09540962.2017.1295726 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:37:y:2017:i:4:p:261-268 Template-Type: ReDIF-Article 1.0 Author-Name: Andrea S. Patrucco Author-X-Name-First: Andrea S. Author-X-Name-Last: Patrucco Author-Name: Davide Luzzini Author-X-Name-First: Davide Author-X-Name-Last: Luzzini Author-Name: Stefano Ronchi Author-X-Name-First: Stefano Author-X-Name-Last: Ronchi Author-Name: Michael Essig Author-X-Name-First: Michael Author-X-Name-Last: Essig Author-Name: Markus Amann Author-X-Name-First: Markus Author-X-Name-Last: Amann Author-Name: Andreas H. Glas Author-X-Name-First: Andreas H. Author-X-Name-Last: Glas Title: Designing a public procurement strategy: lessons from local governments Abstract: Public sector procurement faces competing priorities, such as cost-efficiency, legal conformity, the advancement of environmental protection and the promotion of innovation. In addition, procurement departments are moving away from being mere organizational servants to having a strategic function. This paper looks at current public procurement strategy research, revealing neglected aspects. The authors propose a new analytical framework and suggest avenues for future research. Journal: Public Money & Management Pages: 269-276 Issue: 4 Volume: 37 Year: 2017 Month: 6 X-DOI: 10.1080/09540962.2017.1295727 File-URL: http://hdl.handle.net/10.1080/09540962.2017.1295727 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:37:y:2017:i:4:p:269-276 Template-Type: ReDIF-Article 1.0 Author-Name: Sabina Nuti Author-X-Name-First: Sabina Author-X-Name-Last: Nuti Author-Name: Milena Vainieri Author-X-Name-First: Milena Author-X-Name-Last: Vainieri Author-Name: Federico Vola Author-X-Name-First: Federico Author-X-Name-Last: Vola Title: Priorities and targets: supporting target-setting in healthcare Abstract: Management by objectives requires selecting the appropriate number of indicators to measure objectives and then defining high-priority indicators. Failing to address these two issues often results in the so-called ‘performance paradox’. This paper describes an algorithm applied in the healthcare sector in the Italian regions. The resulting performance evaluation system is able to detect priority indicators in the target-setting phase, improving management and saving costs. Journal: Public Money & Management Pages: 277-284 Issue: 4 Volume: 37 Year: 2017 Month: 6 X-DOI: 10.1080/09540962.2017.1295728 File-URL: http://hdl.handle.net/10.1080/09540962.2017.1295728 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:37:y:2017:i:4:p:277-284 Template-Type: ReDIF-Article 1.0 Author-Name: Stijn Goeminne Author-X-Name-First: Stijn Author-X-Name-Last: Goeminne Author-Name: Carine Smolders Author-X-Name-First: Carine Author-X-Name-Last: Smolders Author-Name: Elke Vandorpe Author-X-Name-First: Elke Author-X-Name-Last: Vandorpe Title: The real impact of a one-off fiscal restriction: empirical evidence of a flypaper effect in Flemish municipalities Abstract: This paper analyses the effects of a one-off fiscal restriction on Flemish local government spending. The authors provide evidence of a ‘flypaper effect’: fiscal restriction stimulated the sensitivity of local spending to grants. This means that higher-level governments (regional/national/supranational) need to take a flypaper effect into account when considering one-off fiscal restrictions on lower-level governments. Journal: Public Money & Management Pages: 285-292 Issue: 4 Volume: 37 Year: 2017 Month: 6 X-DOI: 10.1080/09540962.2017.1295732 File-URL: http://hdl.handle.net/10.1080/09540962.2017.1295732 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:37:y:2017:i:4:p:285-292 Template-Type: ReDIF-Article 1.0 Author-Name: Kirsi-Mari Kallio Author-X-Name-First: Kirsi-Mari Author-X-Name-Last: Kallio Author-Name: Tomi J. Kallio Author-X-Name-First: Tomi J. Author-X-Name-Last: Kallio Author-Name: Giuseppe Grossi Author-X-Name-First: Giuseppe Author-X-Name-Last: Grossi Title: Performance measurement in universities: ambiguities in the use of quality versus quantity in performance indicators Abstract: Performance measurement (PM) is now common in Western universities. This is also the case in Finland, where a new funding scheme was implemented to ensure that quality was included in universities’ PM. However, this paper shows that the quality indicators in use are, in practice, quantitative. The paper is based on a large survey and has implications for university PM systems in Finland and internationally. Journal: Public Money & Management Pages: 293-300 Issue: 4 Volume: 37 Year: 2017 Month: 6 X-DOI: 10.1080/09540962.2017.1295735 File-URL: http://hdl.handle.net/10.1080/09540962.2017.1295735 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:37:y:2017:i:4:p:293-300 Template-Type: ReDIF-Article 1.0 Author-Name: Eugenio Caperchione Author-X-Name-First: Eugenio Author-X-Name-Last: Caperchione Author-Name: Sandra Cohen Author-X-Name-First: Sandra Author-X-Name-Last: Cohen Author-Name: Francesca Manes-Rossi Author-X-Name-First: Francesca Author-X-Name-Last: Manes-Rossi Author-Name: Isabel Brusca Author-X-Name-First: Isabel Author-X-Name-Last: Brusca Title: Editorial: Innovations in public sector financial and management accounting—for better or worse? Journal: Public Money & Management Pages: 385-388 Issue: 6 Volume: 39 Year: 2019 Month: 8 X-DOI: 10.1080/09540962.2019.1583906 File-URL: http://hdl.handle.net/10.1080/09540962.2019.1583906 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:39:y:2019:i:6:p:385-388 Template-Type: ReDIF-Article 1.0 Author-Name: Peter Lorson Author-X-Name-First: Peter Author-X-Name-Last: Lorson Author-Name: Ellen Haustein Author-X-Name-First: Ellen Author-X-Name-Last: Haustein Title: Debate: On the role of prudence in public sector accounting Journal: Public Money & Management Pages: 389-390 Issue: 6 Volume: 39 Year: 2019 Month: 8 X-DOI: 10.1080/09540962.2019.1583907 File-URL: http://hdl.handle.net/10.1080/09540962.2019.1583907 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:39:y:2019:i:6:p:389-390 Template-Type: ReDIF-Article 1.0 Author-Name: Helge C. Brixner Author-X-Name-First: Helge C. Author-X-Name-Last: Brixner Author-Name: Martin Köhler Author-X-Name-First: Martin Author-X-Name-Last: Köhler Title: Debate: Accommodating the prudence principle in EPSAS design Journal: Public Money & Management Pages: 391-392 Issue: 6 Volume: 39 Year: 2019 Month: 8 X-DOI: 10.1080/09540962.2019.1583908 File-URL: http://hdl.handle.net/10.1080/09540962.2019.1583908 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:39:y:2019:i:6:p:391-392 Template-Type: ReDIF-Article 1.0 Author-Name: Sanja Korac Author-X-Name-First: Sanja Author-X-Name-Last: Korac Author-Name: Birgit Moser Author-X-Name-First: Birgit Author-X-Name-Last: Moser Author-Name: Paolo Rondo-Brovetto Author-X-Name-First: Paolo Author-X-Name-Last: Rondo-Brovetto Author-Name: Iris Saliterer Author-X-Name-First: Iris Author-X-Name-Last: Saliterer Title: Carry-overs or leftovers? Tackling year-end spend-downs at the central government level Abstract: Year-end spend-downs have received a lot of attention in public policy and public administration, and a number of budgeting and accounting reforms have been made to tackle this issue. While carry-overs have been thought to be a remedy, their effect remains empirically under-investigated. This paper applies a mixed-method approach to provide empirical evidence for year-end spending surges, and to analyse the effect of changing carry-over rules in Austria. The authors uncover the reasons behind spend-downs: uncertainty about carry-overs and their use, and the risk of losing unspent appropriations and efficiency savings seem to explain year-end spend-downs. The findings offer support for prior calls in the academic literature to take time and volume limitations into account when designing and implementing carry-over rules. The evidence presented here has important implications for policy-makers and managers.Using the case of Austria, this paper investigates year-end spend-downs in government, and one of the most common ‘remedies’—carry-overs. Unrestricted carry-overs are likely to jeopardize aggregate fiscal targets, and highly restrictive rules about carry-over can lead to a loss of trust between central government entities and the ministry of finance. Surprisingly, carry-over rules themselves have led to year-end spend-downs. The authors explain the criteria/limitations that policy-makers, treasury officials, and financial directors and managers in central government departments and agencies need to consider when designing and implementing carry-over rules. Journal: Public Money & Management Pages: 393-400 Issue: 6 Volume: 39 Year: 2019 Month: 8 X-DOI: 10.1080/09540962.2019.1583909 File-URL: http://hdl.handle.net/10.1080/09540962.2019.1583909 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:39:y:2019:i:6:p:393-400 Template-Type: ReDIF-Article 1.0 Author-Name: Margarita Labrador Author-X-Name-First: Margarita Author-X-Name-Last: Labrador Author-Name: Jorge Olmo Author-X-Name-First: Jorge Author-X-Name-Last: Olmo Title: Management accounting innovations for rationalizing the cost of services: The reassessment of cash and accrual accounting Abstract: Management accounting can be a useful tool in austerity government because it produces information about the costs of public services and can be used for informed decision-making. Spanish local governments are required to submit data on the cost of their services to central government, which publishes this information online. The calculation of costs is based on budgetary cash accounting instead of accrual accounting; therefore cash accounting is being used for decision-making and accrual accounting has no role in this process. This paper critically analyses the innovation from three perspectives: the use assigned to the cost information in the legal framework; the opinion of academics and experts; and the perception of professionals about the usefulness of the information produced with the new system.This paper offers insights into the usefulness of cost accounting in local governments, comparing cash and accrual information. The results show that information about the full cost of services is extremely valuable in the public sector. To increase the usefulness of accrual accounting, laws and regulations should start focusing on it to embed it into public sector organizations. The paper contains some other proposals that can facilitate the implementation and use of full-cost accounting. Journal: Public Money & Management Pages: 401-408 Issue: 6 Volume: 39 Year: 2019 Month: 8 X-DOI: 10.1080/09540962.2019.1583910 File-URL: http://hdl.handle.net/10.1080/09540962.2019.1583910 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:39:y:2019:i:6:p:401-408 Template-Type: ReDIF-Article 1.0 Author-Name: Josette Caruana Author-X-Name-First: Josette Author-X-Name-Last: Caruana Author-Name: Ian Grech Author-X-Name-First: Ian Author-X-Name-Last: Grech Title: Tweaking public sector reporting with integrated reporting (IR) concepts Abstract: This paper examines the annual departmental reports prepared by Maltese government departments and highlights the gap between current practices and integrated reporting (IR). The authors suggest that principles and elements of IR could be gradually introduced in an effort to enhance transparency and accountability. The internalization of integrated thinking could also lead to enhanced value creation, and overcome the silo mentality that characterizes the Maltese public sector. Detailed guidelines for preparing ADRs urgently need to be developed in Malta—preparers should not expect to find them in the IIRC Framework, because they are not there.This paper examines how the concept of integrated thinking can improve existing reporting practices by government departments, leading to more efficient and effective public service provision. The authors view IR as a means to an end, that is, while they appreciate the intrinsic value of adoption on procedures, it is unnecessary to enforce a particular framework that requires an additional report. Journal: Public Money & Management Pages: 409-417 Issue: 6 Volume: 39 Year: 2019 Month: 8 X-DOI: 10.1080/09540962.2019.1583911 File-URL: http://hdl.handle.net/10.1080/09540962.2019.1583911 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:39:y:2019:i:6:p:409-417 Template-Type: ReDIF-Article 1.0 Author-Name: Mark Taylor Author-X-Name-First: Mark Author-X-Name-Last: Taylor Author-Name: Deb Appleton Author-X-Name-First: Deb Author-X-Name-Last: Appleton Author-Name: Guy Keen Author-X-Name-First: Guy Author-X-Name-Last: Keen Author-Name: John Fielding Author-X-Name-First: John Author-X-Name-Last: Fielding Title: Assessing the effectiveness of fire prevention strategies Abstract: The authors examined the process of assessing the effectiveness of fire prevention within a Fire and Rescue Service in north west England, demonstrating how this was applied in practice. The approach to fire prevention strategy assessment included overall fire and rescue service performance, performance in relation to different population segments, cost per head performance, and multi-agency collaboration to support an effectiveness-based rather than outcomes-based performance assessment.This case study examination of the effectiveness of fire prevention strategies shows that fire prevention activities have a clear impact on the reduction of the number of fires. Major lessons for other fire and rescue services include that referrals to partner agencies were appropriate to assist in reducing factors associated with fire risk. In addition, concentrating fire prevention on the elderly was important given the proportion of fire fatalities and injuries involving this group. Finally, analysis of the effectiveness of fire prevention activities can inform fire prevention strategies. Journal: Public Money & Management Pages: 418-427 Issue: 6 Volume: 39 Year: 2019 Month: 8 X-DOI: 10.1080/09540962.2019.1579439 File-URL: http://hdl.handle.net/10.1080/09540962.2019.1579439 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:39:y:2019:i:6:p:418-427 Template-Type: ReDIF-Article 1.0 Author-Name: Salma Ibrahim Author-X-Name-First: Salma Author-X-Name-Last: Ibrahim Author-Name: Emmanouil Noikokyris Author-X-Name-First: Emmanouil Author-X-Name-Last: Noikokyris Author-Name: Gianluca Fabiano Author-X-Name-First: Gianluca Author-X-Name-Last: Fabiano Author-Name: Giampiero Favato Author-X-Name-First: Giampiero Author-X-Name-Last: Favato Title: Manipulation of profits in Italian publicly-funded healthcare trusts Abstract: This paper examines earnings management in state-funded Italian healthcare trusts. Italy is unique in requiring trusts to have balanced budgets by law. Small negative and positive deviations from a balanced budget had quite different consequences. The authors found no evidence of accounting manipulation when trusts posted small losses. However, trusts were found to manipulate discretionary accruals, provisions and non-operating expenses to reduce small positive deviations from zero-profit.The authors have highlighted unintended consequences resulting from a balanced budget regime that are important for policy-makers making changes to financial reporting requirements. Policy-makers interested in mandating a ‘balanced budget’ in any sector that offers public services should be aware of potential manipulation of reports both through accruals and, importantly, through cuts in expenses, which may ultimately affect the level and quality of the services provided. Journal: Public Money & Management Pages: 428-435 Issue: 6 Volume: 39 Year: 2019 Month: 8 X-DOI: 10.1080/09540962.2019.1578539 File-URL: http://hdl.handle.net/10.1080/09540962.2019.1578539 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:39:y:2019:i:6:p:428-435 Template-Type: ReDIF-Article 1.0 Author-Name: Klaudia Jarno Author-X-Name-First: Klaudia Author-X-Name-Last: Jarno Title: Transparency of the organization and activity of carbon funds Abstract: Public and mixed carbon funds buy carbon credits on behalf of public authorities and make use of public money, thus there is a need for clear information regarding their operations. The paper presents a new transparency index for the organization and activity of carbon funds that takes account of information disclosed via the internet. The construction of the index is based on the Linaburg-Maduell Transparency Index for sovereign wealth funds. The empirical study demonstrates that public and mixed carbon funds varied significantly in terms of their transparency but, in general, mixed carbon funds performed slightly better than public carbon funds. Journal: Public Money & Management Pages: 436-442 Issue: 6 Volume: 39 Year: 2019 Month: 8 X-DOI: 10.1080/09540962.2018.1551993 File-URL: http://hdl.handle.net/10.1080/09540962.2018.1551993 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:39:y:2019:i:6:p:436-442 Template-Type: ReDIF-Article 1.0 Author-Name: Johanna Nählinder Author-X-Name-First: Johanna Author-X-Name-Last: Nählinder Author-Name: Anna Fogelberg Eriksson Author-X-Name-First: Anna Fogelberg Author-X-Name-Last: Eriksson Title: Outcome, process and support: analysing aspects of innovation in public sector organizations Abstract: The authors present an analytical model to distinguish between different aspects and modes of innovation. By showing how innovation in the public sector differs from the private sector, this paper is an important stepping-stone to understanding and supporting innovation in the public sector. Journal: Public Money & Management Pages: 443-449 Issue: 6 Volume: 39 Year: 2019 Month: 8 X-DOI: 10.1080/09540962.2018.1559617 File-URL: http://hdl.handle.net/10.1080/09540962.2018.1559617 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:39:y:2019:i:6:p:443-449 Template-Type: ReDIF-Article 1.0 Author-Name: Seong-ho Jeong Author-X-Name-First: Seong-ho Author-X-Name-Last: Jeong Author-Name: Sung Hoon Kang Author-X-Name-First: Sung Hoon Author-X-Name-Last: Kang Title: New development: Fiscal reform in South Korea: looking back and moving forward Abstract: At first glance, it seems that South Korea’s three fiscal systems (mid-term expenditure framework, top-down budgeting, and performance management) function well. However, each fiscal system operates separately and they are inefficient because they follow past practices. This article explains what the problems are and how to overcome them. Journal: Public Money & Management Pages: 450-453 Issue: 6 Volume: 39 Year: 2019 Month: 8 X-DOI: 10.1080/09540962.2018.1559620 File-URL: http://hdl.handle.net/10.1080/09540962.2018.1559620 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:39:y:2019:i:6:p:450-453 Template-Type: ReDIF-Article 1.0 Author-Name: Ileana Steccolini Author-X-Name-First: Ileana Author-X-Name-Last: Steccolini Title: New development: Gender (responsive) budgeting—a reflection on critical issues and future challenges Abstract: Gender budgeting needs to become institutionalized more strongly in our societies and public policies. The article suggests some of the possible challenges to be taken into consideration to make it ‘work’, including availability of technical capacities and data, securing support in the political agenda, involving stakeholders, balancing spontaneity and standardization, and considering wider sources of inequality.Gender budgeting has an important unexploited potential. However, much more needs to be done for it to become institutionalized. A stronger commitment by practitioners, policy-maker and scholars is needed. This article suggests possible conditions to make it work. Journal: Public Money & Management Pages: 379-383 Issue: 5 Volume: 39 Year: 2019 Month: 7 X-DOI: 10.1080/09540962.2019.1578538 File-URL: http://hdl.handle.net/10.1080/09540962.2019.1578538 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:39:y:2019:i:5:p:379-383 Template-Type: ReDIF-Article 1.0 Author-Name: Pan Suk Kim Author-X-Name-First: Pan Suk Author-X-Name-Last: Kim Author-Name: Ji Yun Chun Author-X-Name-First: Ji Yun Author-X-Name-Last: Chun Title: A critical review of the 2015 South Korean civil service pension reform Abstract: The Republic of Korea’s civil service pension (KCSP) was established in 1960 and has been changed several times to overcome the serious financial burdens it has placed on the country. Major problems related to the KCSP include its structure (low contribution and high benefit) and the country’s rapidly aging population. The authors examine the 2015 KCSP reform, reviewing the reasons for the reform, its process, and its fiscal and policy implications. Reforms in other countries are briefly compared. The paper provides important lessons for researchers and practitioners involved in public sector pension reforms.The Republic of Korea's civil service pension reform was urgently needed to reduce the financial burden on the nation. Accordingly, in December 2014, a ‘Special Committee for the Civil Service Pension Reform’ was established, composed of members from ruling and opposition parties and a ‘Body for a Societal Grand Compromise on Civil Service Pension Reform’, with the aim of resolving conflicts through discussion between the main stakeholders, including public officials, experts, civil society, and civil service unions. The Korean government found it very difficult to reach an agreement on the pension reform plan, because contributors would be paying more, receiving less, and receiving later. Nevertheless, following lengthy discussion involving intensive dialogue with social partners, policy actors arrived at a social consensus through a deliberative process. Journal: Public Money & Management Pages: 369-378 Issue: 5 Volume: 39 Year: 2019 Month: 7 X-DOI: 10.1080/09540962.2019.1578546 File-URL: http://hdl.handle.net/10.1080/09540962.2019.1578546 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:39:y:2019:i:5:p:369-378 Template-Type: ReDIF-Article 1.0 Author-Name: Tejal Shah Author-X-Name-First: Tejal Author-X-Name-Last: Shah Author-Name: Louise Wilson Author-X-Name-First: Louise Author-X-Name-Last: Wilson Author-Name: Nick Booth Author-X-Name-First: Nick Author-X-Name-Last: Booth Author-Name: Olly Butters Author-X-Name-First: Olly Author-X-Name-Last: Butters Author-Name: Joe McDonald Author-X-Name-First: Joe Author-X-Name-Last: McDonald Author-Name: Kathryn Common Author-X-Name-First: Kathryn Author-X-Name-Last: Common Author-Name: Mike Martin Author-X-Name-First: Mike Author-X-Name-Last: Martin Author-Name: Joel Minion Author-X-Name-First: Joel Author-X-Name-Last: Minion Author-Name: Paul Burton Author-X-Name-First: Paul Author-X-Name-Last: Burton Author-Name: Madeleine Murtagh Author-X-Name-First: Madeleine Author-X-Name-Last: Murtagh Title: Information-sharing in health and social care: Lessons from a socio-technical initiative Abstract: Advances in information technology have led to new and innovative approaches in data-sharing, analysis, interpretation, and the potential for real-time responses to changes in health and social care status. However, health and social care information is not only complex but often socially and personally sensitive in ways that do not apply in other domains. This requires adoption of a tailored interdisciplinary (social, ethical, legal, technical and data science) and intersectoral (health and social care, academic and commercial institutions and citizens) approach to technology development. The authors present some important lessons to date from ongoing development of an innovative infrastructure for sharing health and social care data.Data is essential for delivering direct care, service planning and improvement, and research ethically, lawfully, safely and efficiently. The article exemplifies, with the help of a region-wide health and social care information-sharing initiative, the importance and need for strategic planning and collaborative decision-making within each of these dimensions. It thus contributes to improved understanding of the scope, opportunities, benefits, limitations and practicalities of information-sharing in health and social care. The article is therefore relevant for all stakeholders, including patients, practitioners from across care settings, commissioners, managers, technologists, academics, innovators, designers and governance teams. Journal: Public Money & Management Pages: 359-363 Issue: 5 Volume: 39 Year: 2019 Month: 7 X-DOI: 10.1080/09540962.2019.1583891 File-URL: http://hdl.handle.net/10.1080/09540962.2019.1583891 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:39:y:2019:i:5:p:359-363 Template-Type: ReDIF-Article 1.0 Author-Name: Rob Wilson Author-X-Name-First: Rob Author-X-Name-Last: Wilson Author-Name: James Cornford Author-X-Name-First: James Author-X-Name-Last: Cornford Author-Name: Sue Richardson Author-X-Name-First: Sue Author-X-Name-Last: Richardson Author-Name: Sue Baines Author-X-Name-First: Sue Author-X-Name-Last: Baines Author-Name: J. Ramon Gil-Garcia Author-X-Name-First: J. Ramon Author-X-Name-Last: Gil-Garcia Author-Name: Stephen Curtis Author-X-Name-First: Stephen Author-X-Name-Last: Curtis Author-Name: Nicola Underdown Author-X-Name-First: Nicola Author-X-Name-Last: Underdown Title: Editorial: Information sharing—Easy to say … much harder to do than we want to believe! Journal: Public Money & Management Pages: 317-319 Issue: 5 Volume: 39 Year: 2019 Month: 7 X-DOI: 10.1080/09540962.2019.1611231 File-URL: http://hdl.handle.net/10.1080/09540962.2019.1611231 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:39:y:2019:i:5:p:317-319 Template-Type: ReDIF-Article 1.0 Author-Name: Jack Hardinges Author-X-Name-First: Jack Author-X-Name-Last: Hardinges Author-Name: Peter Wells Author-X-Name-First: Peter Author-X-Name-Last: Wells Title: Data trusts will not be the final word on data sharing, but they might help Journal: Public Money & Management Pages: 320-321 Issue: 5 Volume: 39 Year: 2019 Month: 7 X-DOI: 10.1080/09540962.2019.1611232 File-URL: http://hdl.handle.net/10.1080/09540962.2019.1611232 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:39:y:2019:i:5:p:320-321 Template-Type: ReDIF-Article 1.0 Author-Name: Stephen Curtis Author-X-Name-First: Stephen Author-X-Name-Last: Curtis Title: Digital transformation—the silver bullet to public service improvement? Journal: Public Money & Management Pages: 322-324 Issue: 5 Volume: 39 Year: 2019 Month: 7 X-DOI: 10.1080/09540962.2019.1611233 File-URL: http://hdl.handle.net/10.1080/09540962.2019.1611233 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:39:y:2019:i:5:p:322-324 Template-Type: ReDIF-Article 1.0 Author-Name: Rob Wilson Author-X-Name-First: Rob Author-X-Name-Last: Wilson Title: Debate: Information sharing is dead—long live information sharing! Current challenges and looking ahead Journal: Public Money & Management Pages: 325-326 Issue: 5 Volume: 39 Year: 2019 Month: 7 X-DOI: 10.1080/09540962.2019.1611234 File-URL: http://hdl.handle.net/10.1080/09540962.2019.1611234 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:39:y:2019:i:5:p:325-326 Template-Type: ReDIF-Article 1.0 Author-Name: Ian McLoughlin Author-X-Name-First: Ian Author-X-Name-Last: McLoughlin Author-Name: Yolande McNicoll Author-X-Name-First: Yolande Author-X-Name-Last: McNicoll Author-Name: James Cornford Author-X-Name-First: James Author-X-Name-Last: Cornford Author-Name: Sally Davenport Author-X-Name-First: Sally Author-X-Name-Last: Davenport Title: Data-driven innovation in the social sector in Australasia—data ecosystems and interpretive communities Abstract: Much has been made of the potential for government and public agencies to address the challenges and problems they face through the more effective linkage, sharing and use of data. The authors review the opportunities and issues involved, with a particular focus on the social (including human) services sector, where some of the most challenging problems facing government exist and some of the most far-reaching and transformational changes might be achieved. Using recent developments in Australasia as illustration, the paper explores how different stakeholders see the opportunities and challenges involved and the issues and problems to be overcome.More effective use of data clearly holds promise but it also involves challenges. Data does not ‘speak for itself’ and public managers need to accept that they will have less monopoly over its interpretation. Instead, while remaining custodians of the public interest, they need to acknowledge a broader range of community views about how data might drive innovation. Journal: Public Money & Management Pages: 327-335 Issue: 5 Volume: 39 Year: 2019 Month: 7 X-DOI: 10.1080/09540962.2019.1611235 File-URL: http://hdl.handle.net/10.1080/09540962.2019.1611235 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:39:y:2019:i:5:p:327-335 Template-Type: ReDIF-Article 1.0 Author-Name: James Cornford Author-X-Name-First: James Author-X-Name-Last: Cornford Title: Competing institutional logics of information sharing in public services: Why we often seem to be talking at cross-purposes when we talk about information sharing Abstract: Sharing information and data across organizational boundaries has proved hard to achieve. This is, in part, because we have framed the problem, and possible solutions, in one of three conflicting ways that draw on powerful institutional logics: design, governance and enculturation. Five strategies for addressing this conflict are presented—contingency, combination, conflict, ambiguity and synthesis. The conclusion links the problem of information sharing to the paradoxical nature of information.We often disagree about how to do information sharing because we approach the problem from one of three different points of view, each with its own logic. To resolve these disagreements we need to acknowledge different logics, understand their origins and their strengths and weaknesses. There is no single, correct way of combining perspectives and a number of alternative approaches needs to be considered. Journal: Public Money & Management Pages: 336-345 Issue: 5 Volume: 39 Year: 2019 Month: 7 X-DOI: 10.1080/09540962.2019.1611236 File-URL: http://hdl.handle.net/10.1080/09540962.2019.1611236 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:39:y:2019:i:5:p:336-345 Template-Type: ReDIF-Article 1.0 Author-Name: Sora Park Author-X-Name-First: Sora Author-X-Name-Last: Park Author-Name: J. Ramon Gil-Garcia Author-X-Name-First: J. Author-X-Name-Last: Ramon Gil-Garcia Author-Name: Theresa A. Pardo Author-X-Name-First: Theresa A. Author-X-Name-Last: Pardo Author-Name: Megan Sutherland Author-X-Name-First: Megan Author-X-Name-Last: Sutherland Author-Name: Andrew Roepe Author-X-Name-First: Andrew Author-X-Name-Last: Roepe Title: Cross-boundary information sharing in regulatory contexts: The case of financial markets Abstract: Most studies about cross-boundary information sharing (CBIS) focus on private or public sector organizations only. There is limited research within regulated environments, which often requires information to be shared among multiple public, private and nonprofit organizations. This paper explores CBIS in different regulatory contexts, with a focus on financial markets in the USA, and finds some unique characteristics in terms of information asymmetries, incentive and governance structures, and structural complexity.While the importance and success factors of information sharing has been widely discussed between businesses within the industry, the knowledge gap between the regulator and the regulated has remained unexplored. The purpose of this paper is to help practitioners understand what prevents effective information sharing between the regulated and regulator, and among the regulators, given the unique socio-technological environment they are in. We developed an understanding of regulatory challenges of effectively monitoring market activities and mitigating systemic risk in the US financial market in relation to the cross-boundary information sharing challenges in various regulatory contexts Journal: Public Money & Management Pages: 346-354 Issue: 5 Volume: 39 Year: 2019 Month: 7 X-DOI: 10.1080/09540962.2019.1611237 File-URL: http://hdl.handle.net/10.1080/09540962.2019.1611237 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:39:y:2019:i:5:p:346-354 Template-Type: ReDIF-Article 1.0 Author-Name: Stephen Curtis Author-X-Name-First: Stephen Author-X-Name-Last: Curtis Author-Name: John Edwards Author-X-Name-First: John Author-X-Name-Last: Edwards Title: Improving public services by sharing the right information Abstract: This article looks at the role that information sharing plays in supporting new models of public service delivery. It sets out the barriers to information sharing, attempts to overcome them and considers some of the factors involved in shaping a new direction for information sharing, such as changing public expectations and the rapidly changing regulatory environment.Information sharing is often cited as being a barrier to the transformation of public services, for example child protection, domestic abuse and serious crime. This article explains what needs to be done to deal with these issues. Journal: Public Money & Management Pages: 355-358 Issue: 5 Volume: 39 Year: 2019 Month: 7 X-DOI: 10.1080/09540962.2019.1611238 File-URL: http://hdl.handle.net/10.1080/09540962.2019.1611238 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:39:y:2019:i:5:p:355-358 Template-Type: ReDIF-Article 1.0 Author-Name: David Jamieson Author-X-Name-First: David Author-X-Name-Last: Jamieson Author-Name: Rob Wilson Author-X-Name-First: Rob Author-X-Name-Last: Wilson Author-Name: Mike Martin Author-X-Name-First: Mike Author-X-Name-Last: Martin Title: The (im)possibilities of open data? Abstract: The perceived benefits and possibilities that the production, publication and consumption of Open Government Data (OGD) can provide to citizens and the economy are well documented. In the UK, this has resulted in the introduction of key legislation, such as the Freedom of Information Act 2010, and the Data Protection Act 2018. However, there is insufficient empirical knowledge and evidence to support the extent as to which the intended possibilities of OGD (transparency, releasing social and commercial value, and participation and engagement) have been realized. This article investigates these supposed possibilities and suggests that they may be impossibilities instead.Open government data has long been widely heralded as a mechanism to underpin policy-making, improve citizen engagement, and stimulate innovation. Despite the wealth of literature disputing these aspects individually, this article challenges the perceived benefits collectively against a backdrop of changing political climate and policy. The authors challenge three perceived benefits surrounding the production, consumption and publication of open government data and provide additional considerations that can be made to increase the efficiency and impact of open government data. Journal: Public Money & Management Pages: 364-368 Issue: 5 Volume: 39 Year: 2019 Month: 7 X-DOI: 10.1080/09540962.2019.1611240 File-URL: http://hdl.handle.net/10.1080/09540962.2019.1611240 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:39:y:2019:i:5:p:364-368 Template-Type: ReDIF-Article 1.0 Author-Name: Clare Butler Author-X-Name-First: Clare Author-X-Name-Last: Butler Author-Name: Kathryn Haynes Author-X-Name-First: Kathryn Author-X-Name-Last: Haynes Title: ‘Passionate and professional’: reconciling logics in public service accounting Abstract: In order to deliver public value, the UK government sought to build relationships and connect ‘the public’ with public servants (including back-office workers), but with what effect? Drawing on interviews with public service accountants, the authors found that how these accountants conceptualized ‘the public’—as society or people—shaped whether public value was considered as a monetary or moral concept. Accountants who regarded the public as people spoke of an improper level of involvement and struggled to maintain their professionalism. Journal: Public Money & Management Pages: 121-130 Issue: 2 Volume: 38 Year: 2018 Month: 2 X-DOI: 10.1080/09540962.2017.1386937 File-URL: http://hdl.handle.net/10.1080/09540962.2017.1386937 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:38:y:2018:i:2:p:121-130 Template-Type: ReDIF-Article 1.0 Author-Name: Michael Ambühl Author-X-Name-First: Michael Author-X-Name-Last: Ambühl Author-Name: Martin Gutmann Author-X-Name-First: Martin Author-X-Name-Last: Gutmann Author-Name: Daniela S. Scherer Author-X-Name-First: Daniela S. Author-X-Name-Last: Scherer Title: Debate: The Swiss model—a viable role model for a post-Brexit settlement? Journal: Public Money & Management Pages: 83-86 Issue: 2 Volume: 38 Year: 2018 Month: 2 X-DOI: 10.1080/09540962.2017.1393930 File-URL: http://hdl.handle.net/10.1080/09540962.2017.1393930 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:38:y:2018:i:2:p:83-86 Template-Type: ReDIF-Article 1.0 Author-Name: Andrew Massey Author-X-Name-First: Andrew Author-X-Name-Last: Massey Title: Editorial: Embracing the positives Journal: Public Money & Management Pages: 79-80 Issue: 2 Volume: 38 Year: 2018 Month: 2 X-DOI: 10.1080/09540962.2017.1407130 File-URL: http://hdl.handle.net/10.1080/09540962.2017.1407130 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:38:y:2018:i:2:p:79-80 Template-Type: ReDIF-Article 1.0 Author-Name: Noel Hepworth Author-X-Name-First: Noel Author-X-Name-Last: Hepworth Title: Debate: Improving financial management and internal control in developing and transition economy countries within the European Union sphere of influence Journal: Public Money & Management Pages: 80-82 Issue: 2 Volume: 38 Year: 2018 Month: 2 X-DOI: 10.1080/09540962.2018.1407131 File-URL: http://hdl.handle.net/10.1080/09540962.2018.1407131 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:38:y:2018:i:2:p:80-82 Template-Type: ReDIF-Article 1.0 Author-Name: Ulf Papenfuß Author-X-Name-First: Ulf Author-X-Name-Last: Papenfuß Author-Name: Marieke van Genugten Author-X-Name-First: Marieke Author-X-Name-Last: van Genugten Author-Name: Johan de Kruijf Author-X-Name-First: Johan Author-X-Name-Last: de Kruijf Author-Name: Sandra van Thiel Author-X-Name-First: Sandra Author-X-Name-Last: van Thiel Title: Implementation of EU initiatives on gender diversity and executive directors’ pay in municipally-owned enterprises in Germany and The Netherlands Abstract: A popular topic in the assessment of the functioning of municipally-owned enterprises is the corporate governance (CG) of such organizations. The results of the comparative study presented in this paper indicate that European Union initiatives on gender diversity and executive directors’ pay are often not implemented in public CG codes and in practice in municipally-owned enterprises in Germany and The Netherlands. The paper proposes that EU initiatives should specifically target municipally-owned enterprises and shows concrete hard and soft regulation options for national and international policy-makers and future research perspectives. Journal: Public Money & Management Pages: 87-96 Issue: 2 Volume: 38 Year: 2018 Month: 2 X-DOI: 10.1080/09540962.2018.1407133 File-URL: http://hdl.handle.net/10.1080/09540962.2018.1407133 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:38:y:2018:i:2:p:87-96 Template-Type: ReDIF-Article 1.0 Author-Name: Jan Boon Author-X-Name-First: Jan Author-X-Name-Last: Boon Title: Moving the governance of shared service centres (SSCs) forward: juxtaposing agency theory and stewardship theory Abstract: SSCs are popular arrangements for the delivery of support services. However, no-one has systematically analysed how conventional ideas on how to govern SSCs have been introduced in governments. This paper explores the governance of SSCs by juxtaposing agency and stewardship governance prescriptions, and by relating them to empirical examples. More research is needed on the conditions under which different governance methods work. Journal: Public Money & Management Pages: 97-104 Issue: 2 Volume: 38 Year: 2018 Month: 2 X-DOI: 10.1080/09540962.2018.1407135 File-URL: http://hdl.handle.net/10.1080/09540962.2018.1407135 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:38:y:2018:i:2:p:97-104 Template-Type: ReDIF-Article 1.0 Author-Name: Louise Bringselius Author-X-Name-First: Louise Author-X-Name-Last: Bringselius Title: Efficiency, economy and effectiveness—but what about ethics? Supreme audit institutions at a critical juncture Abstract: Ethics is increasingly recognized as one of several important dimensions of performance. Yet, performance audit, or value-for-money audit, as conducted by supreme audit institutions (SAIs), does not typically include this dimension. Instead, the focus is on the classical ‘three Es’ (efficiency, economy and effectiveness). The reluctance to address issues of ethical misconduct has taken the audit practice of SAIs to a critical juncture, where the legitimacy of these audits ultimately is at stake. This paper explains why SAIs need to add a fourth ‘E’— ethical audit. Possible implications are discussed. Journal: Public Money & Management Pages: 105-110 Issue: 2 Volume: 38 Year: 2018 Month: 2 X-DOI: 10.1080/09540962.2018.1407137 File-URL: http://hdl.handle.net/10.1080/09540962.2018.1407137 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:38:y:2018:i:2:p:105-110 Template-Type: ReDIF-Article 1.0 Author-Name: Rodney Dormer Author-X-Name-First: Rodney Author-X-Name-Last: Dormer Title: Accountability and worth: a study of New Zealand's tertiary education institutions Abstract: This paper explores the complex web of accountability relationships between New Zealand’s tertiary education institutions (TEIs) and the different forums with which they interact. A brief review of the extensive literature on accountability suggests that previous approaches to this topic have largely adopted the perspective of those forums to which accountability is provided. However, the alternative perspectives of those giving an account provide a more insightful understanding of accountability practices. Journal: Public Money & Management Pages: 111-120 Issue: 2 Volume: 38 Year: 2018 Month: 2 X-DOI: 10.1080/09540962.2018.1407138 File-URL: http://hdl.handle.net/10.1080/09540962.2018.1407138 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:38:y:2018:i:2:p:111-120 Template-Type: ReDIF-Article 1.0 Author-Name: Benedetta Bello Author-X-Name-First: Benedetta Author-X-Name-Last: Bello Author-Name: James Downe Author-X-Name-First: James Author-X-Name-Last: Downe Author-Name: Rhys Andrews Author-X-Name-First: Rhys Author-X-Name-Last: Andrews Author-Name: Steve Martin Author-X-Name-First: Steve Author-X-Name-Last: Martin Title: Does austerity drive public service innovation? Evidence from shared senior management teams in local government Abstract: Shared senior management teams are a recent and radical response to financial austerity. They aim to improve the efficiency of public services without the disruption, controversy and transaction costs associated with full-blown organizational mergers. This paper assesses the adoption of this management innovation by English district councils, identifies enablers and barriers to its effective implementation, offers a preliminary assessment of its impacts, and draws out practical lessons for policy-makers. Journal: Public Money & Management Pages: 131-138 Issue: 2 Volume: 38 Year: 2018 Month: 2 X-DOI: 10.1080/09540962.2018.1407161 File-URL: http://hdl.handle.net/10.1080/09540962.2018.1407161 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:38:y:2018:i:2:p:131-138 Template-Type: ReDIF-Article 1.0 Author-Name: Alessandro Spano Author-X-Name-First: Alessandro Author-X-Name-Last: Spano Author-Name: John Martin Author-X-Name-First: John Author-X-Name-Last: Martin Title: Complementary currencies: what role should they be playing in local and regional government? Abstract: The current climate of fiscal austerity has seen a resurgence in ‘complementary currencies’ as local and regional governments look for ways to use under-utilized assets, maintain employment and avoid local economic decline. The authors explore how local and regional governments can facilitate complementary currencies to reduce the impact of external economic shocks and enable their economies to continue to function in the face of austerity. They recommend that localities consider participating in existing complementary currency ‘circles’. Journal: Public Money & Management Pages: 139-146 Issue: 2 Volume: 38 Year: 2018 Month: 2 X-DOI: 10.1080/09540962.2018.1407162 File-URL: http://hdl.handle.net/10.1080/09540962.2018.1407162 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:38:y:2018:i:2:p:139-146 Template-Type: ReDIF-Article 1.0 Author-Name: Alan Doig Author-X-Name-First: Alan Author-X-Name-Last: Doig Title: Fraud: from national strategies to practice on the ground—a regional case study Abstract: The intentions of a number of national strategies and other initiatives to address fraud are reviewed in the context of one UK region. This paper considers how far various agencies in that region have responded to fraud. It then discusses which factors appear to have influenced the role of the strategies and other initiatives as an anti-fraud framework or to deliver anti-fraud work. Journal: Public Money & Management Pages: 147-156 Issue: 2 Volume: 38 Year: 2018 Month: 2 X-DOI: 10.1080/09540962.2018.1407164 File-URL: http://hdl.handle.net/10.1080/09540962.2018.1407164 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:38:y:2018:i:2:p:147-156 Template-Type: ReDIF-Article 1.0 Author-Name: Mikhail Gershman Author-X-Name-First: Mikhail Author-X-Name-Last: Gershman Author-Name: Thomas Wolfgang Thurner Author-X-Name-First: Thomas Wolfgang Author-X-Name-Last: Thurner Title: New development: Reinventing industrial policy—a Russian study in engineering and design Abstract: Engineering and industrial design services are closely connected to both an economy’s value and level of employment. While the global market for engineering services is growing steadily, the Russian engineering and industrial design market is very fragmented. Russia began a targeted policy for engineering and industrial design in 2013 to support service providers who were struggling with high interest rates on loans and insufficiently qualified staff. This article reports on this initiative and reflects on its impact. Journal: Public Money & Management Pages: 157-160 Issue: 2 Volume: 38 Year: 2018 Month: 2 X-DOI: 10.1080/09540962.2018.1407166 File-URL: http://hdl.handle.net/10.1080/09540962.2018.1407166 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:38:y:2018:i:2:p:157-160 Template-Type: ReDIF-Article 1.0 Author-Name: Eleonora Broccardo Author-X-Name-First: Eleonora Author-X-Name-Last: Broccardo Author-Name: Maria Mazzuca Author-X-Name-First: Maria Author-X-Name-Last: Mazzuca Title: New development: Can ‘public’ market-based solutions restore the banking system? The case of non-performing loans (NPLs) Abstract: The authors discuss how policy-makers could use new market-based solutions to dismantle NPLs. They examine viable solutions for NPLs and then study the Italian State Guarantee Scheme for NPL Securitization (GACS) to highlight how public actors could efficiently use public resources to solve the NPL problem. Journal: Public Money & Management Pages: 515-520 Issue: 7 Volume: 37 Year: 2017 Month: 11 X-DOI: 10.1080/09540962.2017.1338430 File-URL: http://hdl.handle.net/10.1080/09540962.2017.1338430 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:37:y:2017:i:7:p:515-520 Template-Type: ReDIF-Article 1.0 Author-Name: Cary L. Cooper Author-X-Name-First: Cary L. Author-X-Name-Last: Cooper Title: Debate: Workplace bullying Journal: Public Money & Management Pages: 459-460 Issue: 7 Volume: 37 Year: 2017 Month: 11 X-DOI: 10.1080/09540962.2017.1347356 File-URL: http://hdl.handle.net/10.1080/09540962.2017.1347356 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:37:y:2017:i:7:p:459-460 Template-Type: ReDIF-Article 1.0 Author-Name: Toby S. James Author-X-Name-First: Toby S. Author-X-Name-Last: James Author-Name: Tyrone Jervier Author-X-Name-First: Tyrone Author-X-Name-Last: Jervier Title: The cost of elections: the effects of public sector austerity on electoral integrity and voter engagement Abstract: Concerns have been raised that insufficient funding has been affecting the delivery of elections in many countries. This paper presents a case study of England and Wales from 2010–2016. It demonstrates that many local authorities saw major real terms cuts and were increasingly over-budget. Those subject to cuts were less likely to undertake public engagement activities. State efforts to encourage voter participation may therefore be a casualty of austerity. Journal: Public Money & Management Pages: 461-468 Issue: 7 Volume: 37 Year: 2017 Month: 11 X-DOI: 10.1080/09540962.2017.1351834 File-URL: http://hdl.handle.net/10.1080/09540962.2017.1351834 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:37:y:2017:i:7:p:461-468 Template-Type: ReDIF-Article 1.0 Author-Name: Andrew Massey Author-X-Name-First: Andrew Author-X-Name-Last: Massey Title: Editorial: Public service—global issues, local suggestions Journal: Public Money & Management Pages: 457-458 Issue: 7 Volume: 37 Year: 2017 Month: 11 X-DOI: 10.1080/09540962.2017.1372095 File-URL: http://hdl.handle.net/10.1080/09540962.2017.1372095 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:37:y:2017:i:7:p:457-458 Template-Type: ReDIF-Article 1.0 Author-Name: Michael Overton Author-X-Name-First: Michael Author-X-Name-Last: Overton Author-Name: Julius A. Nukpezah Author-X-Name-First: Julius A. Author-X-Name-Last: Nukpezah Author-Name: Orkhan Ismayilov Author-X-Name-First: Orkhan Author-X-Name-Last: Ismayilov Title: Prepayments, late payments, and sales tax revenue volatility in Texas cities Abstract: Local governments with volatile revenues face a variety of managerial challenges. This study examines the impact of prepayments and late payments on sales tax revenue volatility (STRV). Prepayments and late payments have the potential of disrupting the predictability of sales tax revenue. Using a sample of 1,075 cities in Texas over a 15-year period (1998 to 2013), the study finds that late payments impact STRV while early payments do not. Journal: Public Money & Management Pages: 469-476 Issue: 7 Volume: 37 Year: 2017 Month: 11 X-DOI: 10.1080/09540962.2017.1372099 File-URL: http://hdl.handle.net/10.1080/09540962.2017.1372099 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:37:y:2017:i:7:p:469-476 Template-Type: ReDIF-Article 1.0 Author-Name: Huang Rongbing Author-X-Name-First: Huang Author-X-Name-Last: Rongbing Author-Name: Wang Liyan Author-X-Name-First: Wang Author-X-Name-Last: Liyan Title: Audit results, market reactions and accounting conservatism: evidence from China Abstract: This paper examines China's securities market reactions to publication of the audits of state-owned companies. The impact of audit reports on accounting conservatism is also discussed. Recommendations are made for improving the current system. Journal: Public Money & Management Pages: 477-484 Issue: 7 Volume: 37 Year: 2017 Month: 11 X-DOI: 10.1080/09540962.2017.1372101 File-URL: http://hdl.handle.net/10.1080/09540962.2017.1372101 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:37:y:2017:i:7:p:477-484 Template-Type: ReDIF-Article 1.0 Author-Name: Roula Masou Author-X-Name-First: Roula Author-X-Name-Last: Masou Title: Behind managerial reforms: the French experience Abstract: Inspired by new public management (NPM), managerial reforms in many countries from the 1990s onwards focused on three criteria: effectiveness, efficiency and enhancing service quality. These criteria were meant to be given equal weight in measuring performance, but this paper shows that some criteria dominated. The reform experiences of four countries are compared, with a focus on French reforms. Journal: Public Money & Management Pages: 485-490 Issue: 7 Volume: 37 Year: 2017 Month: 11 X-DOI: 10.1080/09540962.2017.1372103 File-URL: http://hdl.handle.net/10.1080/09540962.2017.1372103 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:37:y:2017:i:7:p:485-490 Template-Type: ReDIF-Article 1.0 Author-Name: Daniela Sangiorgi Author-X-Name-First: Daniela Author-X-Name-Last: Sangiorgi Author-Name: Luca Mazzara Author-X-Name-First: Luca Author-X-Name-Last: Mazzara Author-Name: Benedetta Siboni Author-X-Name-First: Benedetta Author-X-Name-Last: Siboni Title: Do European recommendations impact on sustainability policies by Italian local governments? Abstract: Taking the role of a facilitator, the EU has published recommendations to steer sustainability policies in local governments. The authors analysed strategic plans published by Italian local governments and found that the EU’s recommendations had zero effect. The way forward is for local governments to be required to produce sustainability policies. Journal: Public Money & Management Pages: 491-498 Issue: 7 Volume: 37 Year: 2017 Month: 11 X-DOI: 10.1080/09540962.2017.1372106 File-URL: http://hdl.handle.net/10.1080/09540962.2017.1372106 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:37:y:2017:i:7:p:491-498 Template-Type: ReDIF-Article 1.0 Author-Name: Saniye Çelik Author-X-Name-First: Saniye Author-X-Name-Last: Çelik Author-Name: Gürkan Çelik Author-X-Name-First: Gürkan Author-X-Name-Last: Çelik Title: Aiming to connect: the business case for diversity in public organizations in The Netherlands Abstract: This paper examines the effectiveness of diversity policy and interventions in the Dutch public sector and shows that business case interventions can affect employees’ commitment to their organization, contributing to staff retention rates and improving overall performance. Leadership style, as well as organizational culture, are shown to play a crucial role in the effectiveness of the interventions that were analysed. Journal: Public Money & Management Pages: 499-506 Issue: 7 Volume: 37 Year: 2017 Month: 11 X-DOI: 10.1080/09540962.2017.1372108 File-URL: http://hdl.handle.net/10.1080/09540962.2017.1372108 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:37:y:2017:i:7:p:499-506 Template-Type: ReDIF-Article 1.0 Author-Name: Qiushi Wang Author-X-Name-First: Qiushi Author-X-Name-Last: Wang Title: Fiscal institutions and the funding of US state and local pension plans Abstract: This paper investigates the relationship between the funded ratio of US public pension plans and several fiscal institutions adopted by state governments. The author analysed a large data set from 1997 to 2012, and found that states with stricter balanced budget requirements and debt limits had a lower pension funded ratio, whereas states with tax and spending limits in place had a higher funded ratio. The findings contribute to the current debate on public sector pension reforms in the US and internationally. Journal: Public Money & Management Pages: 507-514 Issue: 7 Volume: 37 Year: 2017 Month: 11 X-DOI: 10.1080/09540962.2017.1372112 File-URL: http://hdl.handle.net/10.1080/09540962.2017.1372112 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:37:y:2017:i:7:p:507-514 Template-Type: ReDIF-Article 1.0 Author-Name: Chimezie Ozurumba Author-X-Name-First: Chimezie Author-X-Name-Last: Ozurumba Author-Name: Younhee Kim Author-X-Name-First: Younhee Author-X-Name-Last: Kim Title: New development: Evaluating state revenue portfolio stability—a case of commercial casino taxes Abstract: State governments in the USA are searching for new ways to diversify their tax structure’s stability without raising existing taxes. Taxing commercial casinos on non-American Indian reservations has received significant attention to increase state revenue capacities. This article explains the impact of commercial casino tax revenue on state revenue stability. Journal: Public Money & Management Pages: 521-526 Issue: 7 Volume: 37 Year: 2017 Month: 11 X-DOI: 10.1080/09540962.2017.1372115 File-URL: http://hdl.handle.net/10.1080/09540962.2017.1372115 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:37:y:2017:i:7:p:521-526 Template-Type: ReDIF-Article 1.0 Author-Name: Bert George Author-X-Name-First: Bert Author-X-Name-Last: George Title: Does strategic planning ‘work’ in public organizations? Insights from Flemish municipalities Abstract: Strategic planning (SP) is a popular instrument within public organizations. Despite its popularity, it remains unknown whether SP actually ‘works’ in a public sector setting. This article presents insights based on three empirical articles and interviews with five expert stakeholders in Flemish municipalities. These insights suggest that SP is more than a fad and can contribute to positive outcomes. However, this contribution is contingent upon the behaviour underlying the SP process. Journal: Public Money & Management Pages: 527-530 Issue: 7 Volume: 37 Year: 2017 Month: 11 X-DOI: 10.1080/09540962.2017.1372116 File-URL: http://hdl.handle.net/10.1080/09540962.2017.1372116 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:37:y:2017:i:7:p:527-530 Template-Type: ReDIF-Article 1.0 Author-Name: The Editors Title: Continuity and change Journal: Public Money & Management Pages: 1-1 Issue: 1 Volume: 39 Year: 2019 Month: 1 X-DOI: 10.1080/09540962.2019.1537694 File-URL: http://hdl.handle.net/10.1080/09540962.2019.1537694 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:39:y:2019:i:1:p:1-1 Template-Type: ReDIF-Article 1.0 Author-Name: Mark Sandford Author-X-Name-First: Mark Author-X-Name-Last: Sandford Title: Debate: A reply on fiscal decentralization Journal: Public Money & Management Pages: 2-4 Issue: 1 Volume: 39 Year: 2019 Month: 1 X-DOI: 10.1080/09540962.2019.1537700 File-URL: http://hdl.handle.net/10.1080/09540962.2019.1537700 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:39:y:2019:i:1:p:2-4 Template-Type: ReDIF-Article 1.0 Author-Name: Richard Harrison Author-X-Name-First: Richard Author-X-Name-Last: Harrison Title: Debate: Alternative delivery models and corporatization in local government Journal: Public Money & Management Pages: 4-5 Issue: 1 Volume: 39 Year: 2019 Month: 1 X-DOI: 10.1080/09540962.2019.1537701 File-URL: http://hdl.handle.net/10.1080/09540962.2019.1537701 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:39:y:2019:i:1:p:4-5 Template-Type: ReDIF-Article 1.0 Author-Name: Harald Torsteinsen Author-X-Name-First: Harald Author-X-Name-Last: Torsteinsen Title: Debate: Corporatization in local government— the need for a comparative and multi-disciplinary research approach Journal: Public Money & Management Pages: 5-8 Issue: 1 Volume: 39 Year: 2019 Month: 1 X-DOI: 10.1080/09540962.2019.1537702 File-URL: http://hdl.handle.net/10.1080/09540962.2019.1537702 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:39:y:2019:i:1:p:5-8 Template-Type: ReDIF-Article 1.0 Author-Name: Andrew Massey Author-X-Name-First: Andrew Author-X-Name-Last: Massey Title: Persistent public management reform: an egregore of liberal authoritarianism? Abstract: This paper explores how we may better understand public administration and public sector management reform. We often interpret our world through stories and this allows us to mentally map where we have been and where we are going to. The paper explores developments in understanding public awareness and that of policy-makers and its impact on policy. It uses the financial crisis and reforms implemented 10 years on to illustrate the points and explore the use of the term ‘egregore’ as a tool for understanding change. A mature free economy requires a strong state to balance deregulation for economic growth with regulation for the public good, necessitating improved policy capacity and good governance. It also needs public administrations staffed with competent, honest officials skilled in the art of statehood. The story of the financial crisis, and how we got there, conveys how to avoid future dangers. Journal: Public Money & Management Pages: 9-17 Issue: 1 Volume: 39 Year: 2019 Month: 1 X-DOI: 10.1080/09540962.2018.1448160 File-URL: http://hdl.handle.net/10.1080/09540962.2018.1448160 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:39:y:2019:i:1:p:9-17 Template-Type: ReDIF-Article 1.0 Author-Name: Jenny M. Lewis Author-X-Name-First: Jenny M. Author-X-Name-Last: Lewis Title: Performance indicators and democracy: citizens’ views on the purposes of government websites Abstract: Despite the ongoing interest in performance measurement amongst public managers, little is known about citizens’ views on the purposes of performance indicators (PIs). A cross-sectional survey of the Australian adult population was used to examine citizens’ views on government websites which provide PIs. Citizens identified three distinct purposes for these: evaluation and improvement; transparency and accountability; and reward and punishment. These different purposes were found to be related to political attributes, indicating how PIs might support democratic empowerment. Journal: Public Money & Management Pages: 18-25 Issue: 1 Volume: 39 Year: 2019 Month: 1 X-DOI: 10.1080/09540962.2019.1537703 File-URL: http://hdl.handle.net/10.1080/09540962.2019.1537703 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:39:y:2019:i:1:p:18-25 Template-Type: ReDIF-Article 1.0 Author-Name: Ruth Dixon Author-X-Name-First: Ruth Author-X-Name-Last: Dixon Author-Name: Thomas Elston Author-X-Name-First: Thomas Author-X-Name-Last: Elston Title: Should councils collaborate? Evaluating shared administration and tax services in English local government Abstract: Decentralized public organizations have many advantages, but can be inefficient due to suboptimal organizational size and duplication of activities. Selective inter-organizational collaboration may produce economies of scale without undoing the benefits of decentralization, assuming that co-ordination and re-organization costs are low. The authors tested this popular reform logic using data from all English councils, focusing on shared administration and tax collection. There were no significant benefits from either kind of collaboration. Journal: Public Money & Management Pages: 26-36 Issue: 1 Volume: 39 Year: 2019 Month: 1 X-DOI: 10.1080/09540962.2019.1537704 File-URL: http://hdl.handle.net/10.1080/09540962.2019.1537704 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:39:y:2019:i:1:p:26-36 Template-Type: ReDIF-Article 1.0 Author-Name: Tarek Rana Author-X-Name-First: Tarek Author-X-Name-Last: Rana Author-Name: Zahirul Hoque Author-X-Name-First: Zahirul Author-X-Name-Last: Hoque Author-Name: Kerry Jacobs Author-X-Name-First: Kerry Author-X-Name-Last: Jacobs Title: Public sector reform implications for performance measurement and risk management practice: insights from Australia Abstract: In 2013, the Australian Public Service was subject to a process of governance, accountability and performance reform. The implications of these reforms for micro-level practices are unknown. The authors’ empirical findings show that the reforms developed in three stages, each of which has significant implications for embedding performance measurement and risk management within a broader management control system. Journal: Public Money & Management Pages: 37-45 Issue: 1 Volume: 39 Year: 2019 Month: 1 X-DOI: 10.1080/09540962.2017.1407128 File-URL: http://hdl.handle.net/10.1080/09540962.2017.1407128 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:39:y:2019:i:1:p:37-45 Template-Type: ReDIF-Article 1.0 Author-Name: Louise Shaxson Author-X-Name-First: Louise Author-X-Name-Last: Shaxson Title: Uncovering the practices of evidence-informed policy-making Abstract: This paper analyses two reports of efforts to strengthen evidence-informed policy-making within government departments; one from the UK and one from the USA. It reveals a series of specific evidence-related practices which share common purposes. These are assessed against Parkhurst's principles of the good governance of evidence. A suite of seven practices is identified that could form the basis for a holistic strategy to embed an evidence-informed approach to policy-making. Journal: Public Money & Management Pages: 46-55 Issue: 1 Volume: 39 Year: 2019 Month: 1 X-DOI: 10.1080/09540962.2019.1537705 File-URL: http://hdl.handle.net/10.1080/09540962.2019.1537705 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:39:y:2019:i:1:p:46-55 Template-Type: ReDIF-Article 1.0 Author-Name: Unggul Purwohedi Author-X-Name-First: Unggul Author-X-Name-Last: Purwohedi Author-Name: Bruce Gurd Author-X-Name-First: Bruce Author-X-Name-Last: Gurd Title: Using Social Return on Investment (SROI) to measure project impact in local government Abstract: This paper explains how Social Return on Investment (SROI) can improve public project management in local government. The authors provide a step-by-step account of SROI implementation in an Indonesian city. The case study is a community-based sewerage treatment facility. By using participatory SROI, project management was substantially improved through better project prioritization, performance measurement and project accountability. Journal: Public Money & Management Pages: 56-63 Issue: 1 Volume: 39 Year: 2019 Month: 1 X-DOI: 10.1080/09540962.2019.1537706 File-URL: http://hdl.handle.net/10.1080/09540962.2019.1537706 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:39:y:2019:i:1:p:56-63 Template-Type: ReDIF-Article 1.0 Author-Name: James L. Chan Author-X-Name-First: James L. Author-X-Name-Last: Chan Title: New development: China renews reform of central–local fiscal relations and provides for basic national public services Abstract: China’s reform on central–local fiscal reform has slowed down in recent years. The appointment of a new finance minister experienced in local government affairs is expected to renew the reform affirmed by the Chinese Communist Party (CCP) congress in late 2017. China has unprecedentedly identified a comprehensive list of 81 national basic public services as entitlements. Eighteen of them are subject to national and local standards, and co-financed by central and local governments. A new cost-sharing method for 10 of these services classifies sub-national jurisdictions into five tiers, in which the central government’s share declines from 80% to 10%. These measures, effective in 2019, aim at creating a ‘harmonious and moderately prosperous society’. Journal: Public Money & Management Pages: 64-69 Issue: 1 Volume: 39 Year: 2019 Month: 1 X-DOI: 10.1080/09540962.2019.1537707 File-URL: http://hdl.handle.net/10.1080/09540962.2019.1537707 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:39:y:2019:i:1:p:64-69 Template-Type: ReDIF-Article 1.0 Author-Name: Stijn Goeminne Author-X-Name-First: Stijn Author-X-Name-Last: Goeminne Author-Name: Bert George Author-X-Name-First: Bert Author-X-Name-Last: George Title: New development: Determinants of financial performance in public organizations Abstract: In the slipstream of NPM, public organizations worldwide have had to increase their financial performance by adopting management practices. Nonetheless, financial performance (FP) might be mostly predicted by contingencies that are not within direct managerial control. Drawing on evidence from 308 Flemish municipalities, this article shows that organizational and environmental contingencies affect FP, but a significant amount of variation in FP is unexplained—indicating that management could well matter. Journal: Public Money & Management Pages: 70-73 Issue: 1 Volume: 39 Year: 2019 Month: 1 X-DOI: 10.1080/09540962.2018.1476309 File-URL: http://hdl.handle.net/10.1080/09540962.2018.1476309 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:39:y:2019:i:1:p:70-73 Template-Type: ReDIF-Article 1.0 Author-Name: The Editors Title: Editorial: Public Money & Management Expands Journal: Pages: 3-3 Issue: 1 Volume: 24 Year: 2004 X-DOI: 10.1111/j.1467-9302.2004.00383.x File-URL: http://hdl.handle.net/10.1111/j.1467-9302.2004.00383.x File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:24:y:2004:i:1:p:3-3 Template-Type: ReDIF-Article 1.0 Author-Name: Steve Martin Author-X-Name-First: Steve Author-X-Name-Last: Martin Title: The Changing Face of Public Service Inspection Journal: Public Money & Management Pages: 3-5 Issue: 1 Volume: 24 Year: 2004 X-DOI: 10.1111/j.1467-9302.2004.00384.x File-URL: http://hdl.handle.net/10.1111/j.1467-9302.2004.00384.x File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:24:y:2004:i:1:p:3-5 Template-Type: ReDIF-Article 1.0 Author-Name: Andy Wynne Author-X-Name-First: Andy Author-X-Name-Last: Wynne Title: Public Sector Accounting—Democratic Accountability or Market Rules? Journal: Public Money & Management Pages: 5-7 Issue: 1 Volume: 24 Year: 2004 X-DOI: 10.1111/j.1467-9302.2004.00385.x File-URL: http://hdl.handle.net/10.1111/j.1467-9302.2004.00385.x File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:24:y:2004:i:1:p:5-7 Template-Type: ReDIF-Article 1.0 Author-Name: Julie Mills Author-X-Name-First: Julie Author-X-Name-Last: Mills Title: Co-ordinating Spatial Planning and Transport Journal: Public Money & Management Pages: 7-8 Issue: 1 Volume: 24 Year: 2004 X-DOI: 10.1111/j.1467-9302.2004.00386.x File-URL: http://hdl.handle.net/10.1111/j.1467-9302.2004.00386.x File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:24:y:2004:i:1:p:7-8 Template-Type: ReDIF-Article 1.0 Author-Name: The Editors Title: Editorial: Performance Journal: Pages: 9-10 Issue: 1 Volume: 24 Year: 2004 X-DOI: 10.1111/j.1467-9302.2004.00387.x File-URL: http://hdl.handle.net/10.1111/j.1467-9302.2004.00387.x File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:24:y:2004:i:1:p:9-10 Template-Type: ReDIF-Article 1.0 Author-Name: George Boyne Author-X-Name-First: George Author-X-Name-Last: Boyne Author-Name: Gareth Enticott Author-X-Name-First: Gareth Author-X-Name-Last: Enticott Title: Are the 'Poor' Different? The Internal Characteristics of Local Authorities in the Five Comprehensive Performance Assessment Groups Abstract: The fate of careers, morale, financial assistance and future freedoms depend on English local councils' places in Comprehensive Performance Assessment (CPA) groups. This article explains why the organizational attributes of local authorities are weak predictors of CPA outcomes. The authors' conclusions sit uncomfortably with the overall aims of CPA and raise important questions about the relationship between performance ratings and intervention. The article calls for more reliable data with which to classify local authorities. Journal: Public Money & Management Pages: 11-18 Issue: 1 Volume: 24 Year: 2004 X-DOI: 10.1111/j.1467-9302.2004.00388.x File-URL: http://hdl.handle.net/10.1111/j.1467-9302.2004.00388.x File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:24:y:2004:i:1:p:11-18 Template-Type: ReDIF-Article 1.0 Author-Name: Rhys Andrews Author-X-Name-First: Rhys Author-X-Name-Last: Andrews Title: Analysing Deprivation and Local Authority Performance: The Implications for CPA Abstract: This article uses regression analysis to explore the statistical relationship between deprivation and the performance indicators used for the first round of Comprehensive Performance Assessments (CPAs) for English local authorities. The statistical significance of the results is described and analysed in light of the Audit Commission's decision to exclude deprivation from the CPA framework. For over one third of the PIs tested, deprivation had a statistically significant adverse effect on performance. The author shows that external environmental constraints on local authority performance must be recognized for accurate and equitable performance assessments. Journal: Public Money & Management Pages: 19-26 Issue: 1 Volume: 24 Year: 2004 X-DOI: 10.1111/j.1467-9302.2004.00389.x File-URL: http://hdl.handle.net/10.1111/j.1467-9302.2004.00389.x File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:24:y:2004:i:1:p:19-26 Template-Type: ReDIF-Article 1.0 Author-Name: Jean Shaoul Author-X-Name-First: Jean Author-X-Name-Last: Shaoul Title: Railpolitik: The Financial Realities of Operating Britain's National Railways Abstract: This article analyses the context and financial performance of Britain's national railways under private ownership in the first half of the 20th century and public ownership in the second half of the century, in order to understand the problems confronting the railways and the implications for privatization. The evidence shows that Railtrack's collapse was inevitable: it is impossible for the railway industry to generate the revenue to cover the full cost of the infrastructure and services, including the financial claims of the providers of capital, without jeopardizing network performance. Privatization could not resolve the external constraints and the consequent financial problems. The final section considers the implications of this analysis for the future of the industry. Journal: Public Money & Management Pages: 27-36 Issue: 1 Volume: 24 Year: 2004 X-DOI: 10.1111/j.1467-9302.2004.00390.x File-URL: http://hdl.handle.net/10.1111/j.1467-9302.2004.00390.x File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:24:y:2004:i:1:p:27-36 Template-Type: ReDIF-Article 1.0 Author-Name: Deborah Wilson Author-X-Name-First: Deborah Author-X-Name-Last: Wilson Title: Which Ranking? The Impact of a 'Value-Added' Measure of Secondary School Performance Abstract: This article analyses the impact of a value-added performance indicator (PI) on the rankings of secondary schools in the English league tables. School rankings are seen to be very sensitive to the type of PI employed, and the new value-added PI is likely to result in significant movements up and down the rankings. There is still scope for schools to try and game the system in order to improve their league table position. Value-added PIs reduce the incentives for schools to select their pupils, but the version currently employed in England may create an incentive for schools to distort effort away from those pupils at the top end of the distribution. The value-added PI is shown to provide a more accurate measure of school performance. However, in order for parents to be effective drivers for improvement in the education market, it may also be necessary for the government to measure the impact of differential value-added across different student types. Journal: Public Money & Management Pages: 37-45 Issue: 1 Volume: 24 Year: 2004 X-DOI: 10.1111/j.1467-9302.2004.00391.x File-URL: http://hdl.handle.net/10.1111/j.1467-9302.2004.00391.x File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:24:y:2004:i:1:p:37-45 Template-Type: ReDIF-Article 1.0 Author-Name: Steven Jones Author-X-Name-First: Steven Author-X-Name-Last: Jones Title: Improving Local Government Performance: One Step Forward not Two Steps Back Abstract: This article discusses the various inititatives that have been introduced to measure and improve local government performance in the UK over the past decade. It explains why the Local Government Improvement Programme (LGIP) is the most aligned to the modernization and performance improvement agendas. The author uses a new outcome-based measurement model to assess how the six local authorities which piloted the LGIP responded to the 'areas of concern' identified by review teams. The analysis suggests that there are a number of organizational determinants that underpin successful performance improvement and which could have wider currency for both the UK and European local government sectors. Journal: Public Money & Management Pages: 47-55 Issue: 1 Volume: 24 Year: 2004 X-DOI: 10.1111/j.1467-9302.2004.00392.x File-URL: http://hdl.handle.net/10.1111/j.1467-9302.2004.00392.x File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:24:y:2004:i:1:p:47-55 Template-Type: ReDIF-Article 1.0 Author-Name: Keith Waldron Author-X-Name-First: Keith Author-X-Name-Last: Waldron Title: Performance Assessment of Public Sector Scientists Abstract: Publicly-funded scientific research establishments are complex organizations requiring considerable management skills to optimize performance. This article identifies the performance indicators (PIs) used in the appraisal of public sector science in the UK and assesses their relevance in relation to the Balanced Score Card (BSC) management tool. The author found that current PIs in UK science relate primarily to scientific peer-group interests and are unlikely, on their own, to facilitate the optimization of organizational management. The article also suggests how concentration on these PIs could hinder the implementation of government science policies, for example public understanding of science, and wealth creation. Journal: Public Money & Management Pages: 57-62 Issue: 1 Volume: 24 Year: 2004 X-DOI: 10.1111/j.1467-9302.2004.00393.x File-URL: http://hdl.handle.net/10.1111/j.1467-9302.2004.00393.x File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:24:y:2004:i:1:p:57-62 Template-Type: ReDIF-Article 1.0 Author-Name: John Wilson Author-X-Name-First: John Author-X-Name-Last: Wilson Title: Comprehensive Performance Assessment—Springboard or Dead-Weight? Abstract: Since its election in 1997, the Labour Government in the UK has emphasised the need to improve the quality of public services. In the case of local government, this emphasis has led to the introduction of Comprehensive Performance Assessment (CPA). This article considers the merits of actual and intended CPA strategy within the wider context of public service performance measurement. The author concludes that the methodology leading to the December 2002 results and the intended way forward raise legitimate questions as to whether CPA can justifiably lay claim to being a comprehensive measure of performance. Journal: Public Money & Management Pages: 63-68 Issue: 1 Volume: 24 Year: 2004 X-DOI: 10.1111/j.1467-9302.2004.00394.x File-URL: http://hdl.handle.net/10.1111/j.1467-9302.2004.00394.x File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:24:y:2004:i:1:p:63-68 Template-Type: ReDIF-Article 1.0 Author-Name: Kent Springdal Author-X-Name-First: Kent Author-X-Name-Last: Springdal Author-Name: Martha Mador Author-X-Name-First: Martha Author-X-Name-Last: Mador Title: Organizational Changes Resulting from the Privatization of State Enterprises Abstract: Agency and public choice theories, though commonly used, can only provide a static approach to the study of privatization and often neglect the cultural, contextual and organizational settings of the enterprises affected by privatization. The authors present a new model which can be used to understand the organizational processes involved in a successful privatization. This article analyses the academic literature on privatization, describes the cases of two privatized Swedish companies and then offers suggestions for further research. Journal: Public Money & Management Pages: 69-80 Issue: 1 Volume: 24 Year: 2004 X-DOI: 10.1111/j.1467-9302.2004.00395.x File-URL: http://hdl.handle.net/10.1111/j.1467-9302.2004.00395.x File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:24:y:2004:i:1:p:69-80 Template-Type: ReDIF-Article 1.0 Author-Name: Kohei Suzuki Author-X-Name-First: Kohei Author-X-Name-Last: Suzuki Author-Name: Yousueng Han Author-X-Name-First: Yousueng Author-X-Name-Last: Han Title: Does citizen participation affect municipal performance? Electoral competition and fiscal performance in Japan Abstract: Subnational fiscal performance has been receiving a lot of attention from researchers in various disciplines. However, there is very little published on the impact of citizen involvement on fiscal performance. This paper shows that a lack of citizen involvement in the electoral process was associated with fiscal performance in all 807 city-level Japanese municipalities from 2006 to 2012. Journal: Public Money & Management Pages: 300-309 Issue: 4 Volume: 39 Year: 2019 Month: 5 X-DOI: 10.1080/09540962.2018.1558554 File-URL: http://hdl.handle.net/10.1080/09540962.2018.1558554 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:39:y:2019:i:4:p:300-309 Template-Type: ReDIF-Article 1.0 Author-Name: Tony Bovaird Author-X-Name-First: Tony Author-X-Name-Last: Bovaird Author-Name: Sophie Flemig Author-X-Name-First: Sophie Author-X-Name-Last: Flemig Author-Name: Elke Loeffler Author-X-Name-First: Elke Author-X-Name-Last: Loeffler Author-Name: Stephen P. Osborne Author-X-Name-First: Stephen P. Author-X-Name-Last: Osborne Title: How far have we come with co-production—and what’s next? Journal: Public Money & Management Pages: 229-232 Issue: 4 Volume: 39 Year: 2019 Month: 5 X-DOI: 10.1080/09540962.2019.1592903 File-URL: http://hdl.handle.net/10.1080/09540962.2019.1592903 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:39:y:2019:i:4:p:229-232 Template-Type: ReDIF-Article 1.0 Author-Name: Mariafrancesca Sicilia Author-X-Name-First: Mariafrancesca Author-X-Name-Last: Sicilia Author-Name: Alessandro Sancino Author-X-Name-First: Alessandro Author-X-Name-Last: Sancino Author-Name: Tina Nabatchi Author-X-Name-First: Tina Author-X-Name-Last: Nabatchi Author-Name: Enrico Guarini Author-X-Name-First: Enrico Author-X-Name-Last: Guarini Title: Facilitating co-production in public services: management implications from a systematic literature review Abstract: Drawing on the results of a systematic literature review of empirical studies, this paper sheds light on six broad factors that facilitate the initiation and implementation of co-production in public services. The factors are classified into two overarching categories: organizational factors, including organizational arrangements, professional roles, and managerial tools; and procedural factors, including participant recruitment, participant preparation, and process design. For each set of factors, the paper provides a series of management implications. It concludes with additional observations for practice.Unfortunately, ‘one-size-fits-all’ does not apply to co-production. Policy-makers and public managers need use their knowledge, skills, and judgment to design, activate, and implement co-production activities. The paper presents three organizational factors (organizational arrangements, professional roles, and managerial tools) and three procedural factors (participant recruitment, participant preparation, and process design) that facilitate the initiation and implementation of co-production. Moreover, for each set of factors, the paper provides an important series of management implications that offer guidance to those who are using, or who wish to use, co-production in their organizations. Thus, this paper provides evidence-driven advice that can assist public managers and policy makers looking for ways to improve co-production in public services. Journal: Public Money & Management Pages: 233-240 Issue: 4 Volume: 39 Year: 2019 Month: 5 X-DOI: 10.1080/09540962.2019.1592904 File-URL: http://hdl.handle.net/10.1080/09540962.2019.1592904 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:39:y:2019:i:4:p:233-240 Template-Type: ReDIF-Article 1.0 Author-Name: Elke Loeffler Author-X-Name-First: Elke Author-X-Name-Last: Loeffler Author-Name: Tony Bovaird Author-X-Name-First: Tony Author-X-Name-Last: Bovaird Title: Co-commissioning of public services and outcomes in the UK: Bringing co-production into the strategic commissioning cycle Abstract: Commissioning as a planning, resource mobilization and prioritization activity needs to harness user and community co-production of public services and outcomes. Based on a public value model, we map how commissioners can go beyond traditional consultation and participation processes to achieve co-commissioning with citizens. Moreover, we discuss how public sector organizations can use their strategic commissioning process to support and embed citizen voice and action in their problem prevention, treatment and rehabilitation strategies to achieve the quality of life outcomes desired by both citizens and public service commissioners.This paper tackles two of the glaring problems with commissioning of public services, an approach which has now become the standard way of deciding how to spend public budgets in the UK. First, how can the voice of citizens be brought into the commissioning process – after all, they are supposed to be the beneficiaries of public spending. In this paper we look at a range of approaches to giving more weight to citizen voice, alongside that of public sector decision makers, in a co-commissioning process. Secondly, commissioning in the UK has focused on commissioning of services to patch up short-term problems, rather than on commissioning of long-term outcomes, although it is quality of life outcomes which are supposed to be the rationale of public spending. This paper looks at how the commissioning process can embed user and community co-production through co-design, co-delivery and co-assessment in order to make sure that outcomes are at the centre of public sector intervention, rather than simply strategies for short term problem prevention, treatment and rehabilitation. Journal: Public Money & Management Pages: 241-252 Issue: 4 Volume: 39 Year: 2019 Month: 5 X-DOI: 10.1080/09540962.2019.1592905 File-URL: http://hdl.handle.net/10.1080/09540962.2019.1592905 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:39:y:2019:i:4:p:241-252 Template-Type: ReDIF-Article 1.0 Author-Name: Cherrie Yang Author-X-Name-First: Cherrie Author-X-Name-Last: Yang Author-Name: Deryl Northcott Author-X-Name-First: Deryl Author-X-Name-Last: Northcott Title: Together we measure: Improving public service outcomes via the co-production of performance measurement Abstract: Not-for-profit organizations (NFPs) aim to deliver public services and achieve outcomes for their beneficiaries. However, little attention has been given to how NFP professionals engage with beneficiaries to develop the performance measures that inform service improvement and accountability. Our findings illustrate how a co-production approach to performance measurement can enhance the meaningfulness of outcome measures, hence supporting service improvement and facilitating ‘collaborations for accountability’ between NFPs and their beneficiaries.Measuring service outcomes can be challenging for not-for-profit professionals. This research illustrates, in a charity setting, how these challenges can be addressed by using a co-production approach to performance measurement that involves beneficiaries. By capturing beneficiaries’ voices and experiences, this co-production approach enabled not-for-profit professionals to better understand their beneficiaries’ needs. It also helped them to produce reliable, outcomes-focused performance information that was useful for demonstrating their organisation’s effectiveness and directing funders’ attention to the interventions that mattered to the not-for-profit organization and its beneficiaries. Journal: Public Money & Management Pages: 253-261 Issue: 4 Volume: 39 Year: 2019 Month: 5 X-DOI: 10.1080/09540962.2019.1592906 File-URL: http://hdl.handle.net/10.1080/09540962.2019.1592906 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:39:y:2019:i:4:p:253-261 Template-Type: ReDIF-Article 1.0 Author-Name: Eleonora Broccardo Author-X-Name-First: Eleonora Author-X-Name-Last: Broccardo Author-Name: Maria Mazzuca Author-X-Name-First: Maria Author-X-Name-Last: Mazzuca Title: The missing link? Finance, public services, and co-production: The case of social impact bonds (SIBs) Abstract: The authors explain why social impact bonds (SIBs) are an excellent—and probably the only—example of the finance–social services–co-production link. They show how SIBs can provide a functional linking mechanism in social service systems. Furthermore, they can help boost the innovation and sustainability of this system. The co-production concept is related to practice by studying two prison SIBs (HMP Peterborough in the UK and Rikers Island in the USA). They explain why co-production is relevant and how it works in SIBs.In the ongoing debate regarding how to design sustainable public services, finance seems primarily considered as a mere instrument to be used to achieve the desired goals. This paper shows how social impact bonds can facilitate the creation of sustainable public service systems by increasing innovation and co-production. To investigate how the link between SIBs and co-production works in practice, the authors investigate two cases involving prisons (Peterborough and Rikers Island). They demonstrate why co-production is relevant and how it works in SIBs. The findings reported here have implications for the future of SIBs design and of ‘non-conventional’ social service delivery systems. Journal: Public Money & Management Pages: 262-270 Issue: 4 Volume: 39 Year: 2019 Month: 5 X-DOI: 10.1080/09540962.2019.1592907 File-URL: http://hdl.handle.net/10.1080/09540962.2019.1592907 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:39:y:2019:i:4:p:262-270 Template-Type: ReDIF-Article 1.0 Author-Name: Robin Hambleton Author-X-Name-First: Robin Author-X-Name-Last: Hambleton Title: The New Civic Leadership: Place and the co-creation of public innovation Abstract: This paper discusses the role of place-based leadership in stimulating the co-creation of inclusive public services and outcomes. A conceptual framework, designed to illuminate the forces shaping the power of place, and to provide a fresh way of envisaging the changing nature of modern local leadership and public management, is presented. This New Civic Leadership (NCL) framework, one that can be contrasted with the outdated idea of New Public Management (NPM), is being used to guide the development of the One City Approach to urban governance in Bristol, UK. This effort to unite public purpose in a city is discussed, and emerging themes relating to the role of place-based leadership in spurring new ways of co-creating public service futures are explored.This paper on New Civic Leadership (NCL) presents specific ideas on how to improve the leadership of collaborative governance in cities and localities. It explains how the power of place—the strong feelings of commitment people have to ‘their’ city or locality—has been seriously neglected in public management theory and practice. The NCL conceptual model is being used by the mayor of Bristol, and other civic leaders to develop a One City Approach to meeting the complex challenges facing the city. This paper provides practical steps that civic leaders can take to improve collaborative governance. Journal: Public Money & Management Pages: 271-279 Issue: 4 Volume: 39 Year: 2019 Month: 5 X-DOI: 10.1080/09540962.2019.1592908 File-URL: http://hdl.handle.net/10.1080/09540962.2019.1592908 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:39:y:2019:i:4:p:271-279 Template-Type: ReDIF-Article 1.0 Author-Name: André Feliciano Lino Author-X-Name-First: André Feliciano Author-X-Name-Last: Lino Author-Name: André Carlos Busanelli de Aquino Author-X-Name-First: André Carlos Author-X-Name-Last: Busanelli de Aquino Author-Name: Ricardo Rocha de Azevedo Author-X-Name-First: Ricardo Rocha Author-X-Name-Last: de Azevedo Author-Name: Lívia Martinez Brumatti Author-X-Name-First: Lívia Martinez Author-X-Name-Last: Brumatti Title: From rules to collaborative practice: When regulatory mechanisms drive collective co-production Abstract: The paper develops an analysis of latent spaces of co-production enacted by the government. Based on a survey and interviews, the authors identified the elements of co-production logics which emerged from the interactions of members of Brazilian municipal health councils. Collective co-production emerges when members adhere to a set of norms and values which are favourable to co-operation. The paper explains how councils’ regulatory mechanisms can drive the understanding of their members in relation to co-production and its benefits.Policy-makers and practitioners need to understand that enacting legal regulations to engage citizens in public services can be a double-edged sword. More than relying on citizens’ individual motivations, regulatory mechanisms must constantly promote citizens’ ability to fulfil their roles in a co-productive relationship. Additionally, these mechanisms should enable citizens to mobilize their relevant skills to actively engage with the public sector. When regulatory mechanisms fail to create and maintain these elements, unexpected and undesirable outcomes can emerge. This paper explains how these outcomes can be avoided. Journal: Public Money & Management Pages: 280-289 Issue: 4 Volume: 39 Year: 2019 Month: 5 X-DOI: 10.1080/09540962.2019.1592909 File-URL: http://hdl.handle.net/10.1080/09540962.2019.1592909 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:39:y:2019:i:4:p:280-289 Template-Type: ReDIF-Article 1.0 Author-Name: Anna Whicher Author-X-Name-First: Anna Author-X-Name-Last: Whicher Author-Name: Tom Crick Author-X-Name-First: Tom Author-X-Name-Last: Crick Title: Co-design, evaluation and the Northern Ireland Innovation Lab Abstract: Around the world there are more than 100 policy labs—multi-disciplinary government teams developing public services and policies using innovation methods to engage citizens and stakeholders. These policy labs use a range of innovation methods and approaches, including co-production, co-creation, co-design, behavioural insights, systems thinking, ethnography, data science, nudge theory and lean processes. Although the methods may vary, one element is consistent: policy labs actively, creatively and collaboratively engage the public and a wide range of stakeholders in jointly developing solutions. The Northern Ireland Public Sector Innovation Lab (iLab) is part of a growing UK and international community of policy labs using co-design to engage with users for value co-creation, aiming to improve public governance by creating a safe space to generate ideas, test prototypes and refine concepts with beneficiaries. Drawing on iLab’s experience, this paper explores three questions: What are the main determinants of effective co-design? What are the unintended consequences of co-design? And what lessons can be learned from iLab and shared with other policy labs?There is a need to reinstate the legitimacy of public policy-making and public service development through more effective citizen engagement. To experiment with more creative and user-centred approaches, governments are establishing Policy Labs to engage citizens at multiple stages of the development process. The Northern Ireland Public Sector Innovation Lab (iLab) is part of a growing UK and international community of Policy Labs using co-design to engage with users for value co-creation, aiming to improve public governance by creating a safe space to generate ideas, test prototypes and refine concepts with beneficiaries. Journal: Public Money & Management Pages: 290-299 Issue: 4 Volume: 39 Year: 2019 Month: 5 X-DOI: 10.1080/09540962.2019.1592920 File-URL: http://hdl.handle.net/10.1080/09540962.2019.1592920 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:39:y:2019:i:4:p:290-299 Template-Type: ReDIF-Article 1.0 Author-Name: Sandra Nutley Author-X-Name-First: Sandra Author-X-Name-Last: Nutley Author-Name: Annette Boaz Author-X-Name-First: Annette Author-X-Name-Last: Boaz Author-Name: Huw Davies Author-X-Name-First: Huw Author-X-Name-Last: Davies Author-Name: Alec Fraser Author-X-Name-First: Alec Author-X-Name-Last: Fraser Title: New development: What works now? Continuity and change in the use of evidence to improve public policy and service delivery Abstract: This article highlights 10 key strands of continuity and change in the use of evidence over the past two decades. Interest in evidence use continues, as do the many challenges encountered when seeking to deliver on this aspiration. There have been developments in ideas and actions, which foster some optimism that better use of varying forms of evidence can be encouraged.Speaking directly to policy-makers, funders, and users of evidence-based information, this article makes the case for ongoing, multi-actor activity to improve the use of evidence in public policy and service delivery. This involves ensuring definitions of good evidence are fit for purpose; developing inclusive processes that enable evidence to be integrated with other forms of knowledge and ways of knowing; doing more than improving the supply of evidence by building relationships and systems that support evidence use; ensuring sustainable funding models for evidence-use initiatives that have been shown to be effective. Journal: Public Money & Management Pages: 310-316 Issue: 4 Volume: 39 Year: 2019 Month: 5 X-DOI: 10.1080/09540962.2019.1598202 File-URL: http://hdl.handle.net/10.1080/09540962.2019.1598202 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:39:y:2019:i:4:p:310-316 Template-Type: ReDIF-Article 1.0 Author-Name: Muhammad Azizul Islam Author-X-Name-First: Muhammad Azizul Author-X-Name-Last: Islam Author-Name: Shamima Haque Author-X-Name-First: Shamima Author-X-Name-Last: Haque Author-Name: David Gilchrist Author-X-Name-First: David Author-X-Name-Last: Gilchrist Title: NFPOs and their anti-corruption disclosure practices Abstract: Major Australian overseas aid not-for-profit organizations (NFPOs) were found lacking in their disclosures of anti-corruption measures. The authors conclude that this is due to a break down in regulatory oversight as a result of a lack of mandatory reporting standards. The key lesson from this paper is that there is a need for significant improvement in anti-corruption regulations, and the associated disclosure practices within the NFPO sector. Journal: Public Money & Management Pages: 443-450 Issue: 6 Volume: 37 Year: 2017 Month: 9 X-DOI: 10.1080/09540962.2017.1316133 File-URL: http://hdl.handle.net/10.1080/09540962.2017.1316133 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:37:y:2017:i:6:p:443-450 Template-Type: ReDIF-Article 1.0 Author-Name: Pat Barrett AO Author-X-Name-First: Pat Author-X-Name-Last: Barrett AO Title: Effectiveness of the development and implementation of Australian public sector management and financial reforms: E = MC Abstract: The current Australian public sector reforms consultations commenced in 2010. The legislative basis for the reforms—the PGPA Act—was passed in June 2013, and commenced operation on 1 July 2014. Since then, considerable time and effort has been put into implementation of the performance framework involving extensive finance regulations, instructions, guidance, and co-operation and feedback on shared experience and practice, including shared arrangements within and outside the public sector. Questions have been raised about the relationship between administrative process and outcomes, particularly about the changing relationship between the public, private and third sectors of the economy. This article examines the likelihood that the framework being put in place will achieve the reform’s objectives. Journal: Public Money & Management Pages: 451-456 Issue: 6 Volume: 37 Year: 2017 Month: 9 X-DOI: 10.1080/09540962.2017.1320054 File-URL: http://hdl.handle.net/10.1080/09540962.2017.1320054 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:37:y:2017:i:6:p:451-456 Template-Type: ReDIF-Article 1.0 Author-Name: Giuseppe Grossi Author-X-Name-First: Giuseppe Author-X-Name-Last: Grossi Author-Name: Christoph Reichard Author-X-Name-First: Christoph Author-X-Name-Last: Reichard Author-Name: Anna Thomasson Author-X-Name-First: Anna Author-X-Name-Last: Thomasson Author-Name: Jarmo Vakkuri Author-X-Name-First: Jarmo Author-X-Name-Last: Vakkuri Title: Editorial Journal: Public Money & Management Pages: 379-386 Issue: 6 Volume: 37 Year: 2017 Month: 9 X-DOI: 10.1080/09540962.2017.1344007 File-URL: http://hdl.handle.net/10.1080/09540962.2017.1344007 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:37:y:2017:i:6:p:379-386 Template-Type: ReDIF-Article 1.0 Author-Name: Aidan R. Vining Author-X-Name-First: Aidan R. Author-X-Name-Last: Vining Author-Name: David L. Weimer Author-X-Name-First: David L. Author-X-Name-Last: Weimer Title: Debate: Adam Smith was skeptical of hybrids—should we be less so? Journal: Public Money & Management Pages: 387-388 Issue: 6 Volume: 37 Year: 2017 Month: 9 X-DOI: 10.1080/09540962.2017.1344008 File-URL: http://hdl.handle.net/10.1080/09540962.2017.1344008 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:37:y:2017:i:6:p:387-388 Template-Type: ReDIF-Article 1.0 Author-Name: Ian Thynne Author-X-Name-First: Ian Author-X-Name-Last: Thynne Title: Debate: A mixed public–private telecommunications company of public significance— management challenges in staff ownership and integrity Journal: Public Money & Management Pages: 389-390 Issue: 6 Volume: 37 Year: 2017 Month: 9 X-DOI: 10.1080/09540962.2017.1344009 File-URL: http://hdl.handle.net/10.1080/09540962.2017.1344009 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:37:y:2017:i:6:p:389-390 Template-Type: ReDIF-Article 1.0 Author-Name: Wouter Van Dooren Author-X-Name-First: Wouter Author-X-Name-Last: Van Dooren Title: Debate: A bull in a china shop? How performance targets confront complexity—and survive Journal: Public Money & Management Pages: 390-392 Issue: 6 Volume: 37 Year: 2017 Month: 9 X-DOI: 10.1080/09540962.2017.1344010 File-URL: http://hdl.handle.net/10.1080/09540962.2017.1344010 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:37:y:2017:i:6:p:390-392 Template-Type: ReDIF-Article 1.0 Author-Name: Trude Høgvold Olsen Author-X-Name-First: Trude Høgvold Author-X-Name-Last: Olsen Author-Name: Elsa Solstad Author-X-Name-First: Elsa Author-X-Name-Last: Solstad Author-Name: Harald Torsteinsen Author-X-Name-First: Harald Author-X-Name-Last: Torsteinsen Title: The meaning of institutional logics for performance assessment in boards of municipal companies Abstract: Municipal companies are hybrid organizations hosting multiple institutional logics operating at the interface between the public and private sector. The authors present a new analytical framework inspired by the institutional logics perspective, which can improve our understanding of how performance assessment in municipal corporate boards develops as they navigate between the interests of the owner, the external stakeholders and the company. Journal: Public Money & Management Pages: 393-400 Issue: 6 Volume: 37 Year: 2017 Month: 9 X-DOI: 10.1080/09540962.2017.1344015 File-URL: http://hdl.handle.net/10.1080/09540962.2017.1344015 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:37:y:2017:i:6:p:393-400 Template-Type: ReDIF-Article 1.0 Author-Name: Lene Tolstrup Christensen Author-X-Name-First: Lene Tolstrup Author-X-Name-Last: Christensen Title: How hybridity has evolved in the governance of state-owned enterprises: evidence from Danish and Swedish passenger rail services from 1990 to 2015 Abstract: This paper focuses on the evolution of the governance of state-owned enterprises (SOEs) in passenger rail services. Two opposite cases are presented: one from Sweden and the other from Denmark. Using institutional change theory, the paper shows how the SOEs’ hybrid character changed over time. The political responsibility for the Danish SOE expanded, while the Swedish SOE’s political role was gradually reduced. The research approach is new and the results have lessons for those managing and researching SOEs. Journal: Public Money & Management Pages: 401-408 Issue: 6 Volume: 37 Year: 2017 Month: 9 X-DOI: 10.1080/09540962.2017.1344016 File-URL: http://hdl.handle.net/10.1080/09540962.2017.1344016 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:37:y:2017:i:6:p:401-408 Template-Type: ReDIF-Article 1.0 Author-Name: Deborah Agostino Author-X-Name-First: Deborah Author-X-Name-Last: Agostino Author-Name: Michela Arnaboldi Author-X-Name-First: Michela Author-X-Name-Last: Arnaboldi Title: Rational and ritualistic use of key performance indicators in hybrid organizations Abstract: This paper shows how and why a mandated (statutory) set of network key performance indicators (KPIs) was used by network actors, distinguishing between rational and ritualistic use. The authors carried out an exploratory case study on a representative example of hybrid organizations: a mandated public network for local public transport. Results highlight that mandated network KPIs have multiple and divergent uses, from a minimal rational use to a more common ritualistic and decoupled use. Journal: Public Money & Management Pages: 409-416 Issue: 6 Volume: 37 Year: 2017 Month: 9 X-DOI: 10.1080/09540962.2017.1344021 File-URL: http://hdl.handle.net/10.1080/09540962.2017.1344021 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:37:y:2017:i:6:p:409-416 Template-Type: ReDIF-Article 1.0 Author-Name: Giulia Cappellaro Author-X-Name-First: Giulia Author-X-Name-Last: Cappellaro Author-Name: Alberto Ricci Author-X-Name-First: Alberto Author-X-Name-Last: Ricci Title: PPPs in health and social services: a performance measurement perspective Abstract: This paper addresses the question of public accountability in the context of public–private partnerships (PPPs) by unpacking the principles behind performance measurement systems for service-focused PPPs. The authors present a contingent-based approach to add to our understanding of PPPs and propose a performance measurement framework based on four dimensions and a set of key performance measures. The model described in the paper supplies a baseline on which public decision-makers can develop customized performance indicators. Journal: Public Money & Management Pages: 417-424 Issue: 6 Volume: 37 Year: 2017 Month: 9 X-DOI: 10.1080/09540962.2017.1344022 File-URL: http://hdl.handle.net/10.1080/09540962.2017.1344022 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:37:y:2017:i:6:p:417-424 Template-Type: ReDIF-Article 1.0 Author-Name: Chris Skelcher Author-X-Name-First: Chris Author-X-Name-Last: Skelcher Author-Name: Steven Rathgeb Smith Author-X-Name-First: Steven Rathgeb Author-X-Name-Last: Smith Title: New development: Performance promises and pitfalls in hybrid organizations—five challenges for managers and researchers Abstract: Public and non-profit organizations can contain apparently irreconcilable institutional logics—such as public service and market survival. These logics can hybridize to frame an organization’s work and the identity of employees, volunteers and clients in particular ways. These offer both performance promises and performance pitfalls. The authors identify five challenges of hybrid organizations for managers and researchers: measuring performance; innovation; governance; regulation; and sustainability. Journal: Public Money & Management Pages: 425-430 Issue: 6 Volume: 37 Year: 2017 Month: 9 X-DOI: 10.1080/09540962.2017.1344023 File-URL: http://hdl.handle.net/10.1080/09540962.2017.1344023 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:37:y:2017:i:6:p:425-430 Template-Type: ReDIF-Article 1.0 Author-Name: Guy Ware Author-X-Name-First: Guy Author-X-Name-Last: Ware Title: Debate: Turning up the volume Journal: Public Money & Management Pages: 431-432 Issue: 6 Volume: 37 Year: 2017 Month: 9 X-DOI: 10.1080/09540962.2017.1344024 File-URL: http://hdl.handle.net/10.1080/09540962.2017.1344024 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:37:y:2017:i:6:p:431-432 Template-Type: ReDIF-Article 1.0 Author-Name: Stewart Smyth Author-X-Name-First: Stewart Author-X-Name-Last: Smyth Title: Debate: Interventions and contradictions— recent government social housing policy Journal: Public Money & Management Pages: 432-433 Issue: 6 Volume: 37 Year: 2017 Month: 9 X-DOI: 10.1080/09540962.2017.1344025 File-URL: http://hdl.handle.net/10.1080/09540962.2017.1344025 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:37:y:2017:i:6:p:432-433 Template-Type: ReDIF-Article 1.0 Author-Name: Jenny Harrow Author-X-Name-First: Jenny Author-X-Name-Last: Harrow Author-Name: Tobias Jung Author-X-Name-First: Tobias Author-X-Name-Last: Jung Title: Debate: Collapsing collegiality in universities’ fundraising? Journal: Public Money & Management Pages: 434-434 Issue: 6 Volume: 37 Year: 2017 Month: 9 X-DOI: 10.1080/09540962.2017.1344026 File-URL: http://hdl.handle.net/10.1080/09540962.2017.1344026 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:37:y:2017:i:6:p:434-434 Template-Type: ReDIF-Article 1.0 Author-Name: Cees J. Gelderman Author-X-Name-First: Cees J. Author-X-Name-Last: Gelderman Author-Name: Janjaap Semeijn Author-X-Name-First: Janjaap Author-X-Name-Last: Semeijn Author-Name: Rob Vluggen Author-X-Name-First: Rob Author-X-Name-Last: Vluggen Title: Development of sustainability in public sector procurement Abstract: Public organizations are increasingly adding environmental and social aspects in their strategic agendas. This paper focuses on the actors and factors that influence the speed of implementation of sustainability initiatives. Four healthcare organizations in The Netherlands were studied. Semi-structured interviews were conducted with top management, budget owners and procurement professionals. Although top management assigned strategic importance to sustainability initiatives, budget owners had the final say in implementation. Procurement professionals had very little influence on the implementation process of sustainability. Journal: Public Money & Management Pages: 435-442 Issue: 6 Volume: 37 Year: 2017 Month: 9 X-DOI: 10.1080/09540962.2017.1344027 File-URL: http://hdl.handle.net/10.1080/09540962.2017.1344027 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:37:y:2017:i:6:p:435-442 Template-Type: ReDIF-Article 1.0 Author-Name: Christina Petsoulas Author-X-Name-First: Christina Author-X-Name-Last: Petsoulas Author-Name: Pauline Allen Author-X-Name-First: Pauline Author-X-Name-Last: Allen Author-Name: Susan Horrocks Author-X-Name-First: Susan Author-X-Name-Last: Horrocks Author-Name: Katherine Pollard Author-X-Name-First: Katherine Author-X-Name-Last: Pollard Author-Name: Lorna Duncan Author-X-Name-First: Lorna Author-X-Name-Last: Duncan Author-Name: Emma Gibbard Author-X-Name-First: Emma Author-X-Name-Last: Gibbard Author-Name: Lesley Wye Author-X-Name-First: Lesley Author-X-Name-Last: Wye Author-Name: Ruth McDonald Author-X-Name-First: Ruth Author-X-Name-Last: McDonald Author-Name: Jane Cook Author-X-Name-First: Jane Author-X-Name-Last: Cook Author-Name: Pete Husband Author-X-Name-First: Pete Author-X-Name-Last: Husband Title: Using contractual incentives in district nursing in the English NHS: results from a qualitative study Abstract: Since 2008, health policy in England has been focusing increasingly on improving quality in healthcare services. To ensure quality improvements in community nursing, providers are required to meet several quality targets, including an incentive scheme known as Commissioning for Quality and Innovation (CQUIN). This paper reports on a study of how financial incentives are used in district nursing, an area of care which is particularly difficult to measure and monitor. Journal: Public Money & Management Pages: 223-232 Issue: 3 Volume: 38 Year: 2018 Month: 4 X-DOI: 10.1080/09540962.2017.1402543 File-URL: http://hdl.handle.net/10.1080/09540962.2017.1402543 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:38:y:2018:i:3:p:223-232 Template-Type: ReDIF-Article 1.0 Author-Name: Martina Santandrea Author-X-Name-First: Martina Author-X-Name-Last: Santandrea Author-Name: Tommaso Agasisti Author-X-Name-First: Tommaso Author-X-Name-Last: Agasisti Author-Name: Marco Giorgino Author-X-Name-First: Marco Author-X-Name-Last: Giorgino Author-Name: Andrea S. Patrucco Author-X-Name-First: Andrea S. Author-X-Name-Last: Patrucco Title: Business models in the search for efficiency: the case of public financial intermediaries Abstract: This paper presents an optimal business model configuration for public financial intermediaries (PFIs). Using nonparametric techniques on Italian public financial corporations, the most efficient business models combined asset diversification and income specialization. These business models were unaffected by external financial turmoil, due to weak connections between PFIs and the traditional financial circuit; and public–private ownership is more efficient than purely public ownership, regardless of the business model adopted. Journal: Public Money & Management Pages: 234-243 Issue: 3 Volume: 38 Year: 2018 Month: 4 X-DOI: 10.1080/09540962.2017.1406229 File-URL: http://hdl.handle.net/10.1080/09540962.2017.1406229 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:38:y:2018:i:3:p:234-243 Template-Type: ReDIF-Article 1.0 Author-Name: Christopher Pollitt Author-X-Name-First: Christopher Author-X-Name-Last: Pollitt Title: Performance management 40 years on: a review. Some key decisions and consequences Abstract: This paper reviews the past four decades of experience of performance management (PM). Beginning with a brief history of its international spread and development, a short section on conceptual issues is followed by a strategic analysis of the research thus far. From this analysis is extracted a set of key decisions which must be made for any PM system. Each decision has significant consequences, and none are purely technical (though they may occasionally be represented as such). In many cases difficult trade-offs are inevitable. Journal: Public Money & Management Pages: 167-174 Issue: 3 Volume: 38 Year: 2018 Month: 4 X-DOI: 10.1080/09540962.2017.1407129 File-URL: http://hdl.handle.net/10.1080/09540962.2017.1407129 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:38:y:2018:i:3:p:167-174 Template-Type: ReDIF-Article 1.0 Author-Name: Andreas Bergmann Author-X-Name-First: Andreas Author-X-Name-Last: Bergmann Title: Editorial: Public performance management—and the linkage to finance and accounting Journal: Public Money & Management Pages: 161-161 Issue: 3 Volume: 38 Year: 2018 Month: 4 X-DOI: 10.1080/09540962.2018.1434270 File-URL: http://hdl.handle.net/10.1080/09540962.2018.1434270 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:38:y:2018:i:3:p:161-161 Template-Type: ReDIF-Article 1.0 Author-Name: Jarmo Vakkuri Author-X-Name-First: Jarmo Author-X-Name-Last: Vakkuri Author-Name: Jan-Erik Johanson Author-X-Name-First: Jan-Erik Author-X-Name-Last: Johanson Title: Debate: Taming the monster— understanding hybrid organizations and governance Journal: Public Money & Management Pages: 162-163 Issue: 3 Volume: 38 Year: 2018 Month: 4 X-DOI: 10.1080/09540962.2018.1434306 File-URL: http://hdl.handle.net/10.1080/09540962.2018.1434306 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:38:y:2018:i:3:p:162-163 Template-Type: ReDIF-Article 1.0 Author-Name: Laurence Ferry Author-X-Name-First: Laurence Author-X-Name-Last: Ferry Author-Name: Peter Eckersley Author-X-Name-First: Peter Author-X-Name-Last: Eckersley Title: Debate: Brexit and local government in England—the challenges ahead Journal: Public Money & Management Pages: 163-166 Issue: 3 Volume: 38 Year: 2018 Month: 4 X-DOI: 10.1080/09540962.2018.1434316 File-URL: http://hdl.handle.net/10.1080/09540962.2018.1434316 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:38:y:2018:i:3:p:163-166 Template-Type: ReDIF-Article 1.0 Author-Name: John Fenwick Author-X-Name-First: John Author-X-Name-Last: Fenwick Author-Name: Howard Elcock Author-X-Name-First: Howard Author-X-Name-Last: Elcock Title: Devolution and federalism in England Abstract: This paper is concerned with current moves toward sub-national devolution in England and the prospects for a federal government system within the United Kingdom as a whole. The initial focus of the paper is upon the contested nature and governance of regions in England. Current steps toward devolution to such regions are considered through a critical lens, before moving to a wider discussion of the theory and practice of federalism and of whether England could be part of a federal system of UK government. It is concluded that the devolution agenda may proceed in a more serious and consistent manner than at present but there are severe barriers to federalism, including major constitutional constraints, the lack of a written constitution, significant asymmetry between different nations of the UK, the lack of clarity about the definition of sub-national English regions and the lack of political will. These all render a true UK federal state impossible to envisage. Journal: Public Money & Management Pages: 175-184 Issue: 3 Volume: 38 Year: 2018 Month: 4 X-DOI: 10.1080/09540962.2018.1434335 File-URL: http://hdl.handle.net/10.1080/09540962.2018.1434335 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:38:y:2018:i:3:p:175-184 Template-Type: ReDIF-Article 1.0 Author-Name: John A. Brierley Author-X-Name-First: John A. Author-X-Name-Last: Brierley Author-Name: Bill Lee Author-X-Name-First: Bill Author-X-Name-Last: Lee Title: Examining the disclosures on the websites of English credit unions Abstract: This paper examines the disclosures made on English credit unions’ websites. Credit unions without a website are presumed to be small. Community credit unions with websites tend to offer basic services with a limited range of products that may appeal to poorer members of society. Occupational credit unions appear more likely to have a greater range of products. Journal: Public Money & Management Pages: 185-192 Issue: 3 Volume: 38 Year: 2018 Month: 4 X-DOI: 10.1080/09540962.2018.1434336 File-URL: http://hdl.handle.net/10.1080/09540962.2018.1434336 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:38:y:2018:i:3:p:185-192 Template-Type: ReDIF-Article 1.0 Author-Name: Sara Brorström Author-X-Name-First: Sara Author-X-Name-Last: Brorström Author-Name: Daniela Argento Author-X-Name-First: Daniela Author-X-Name-Last: Argento Author-Name: Giuseppe Grossi Author-X-Name-First: Giuseppe Author-X-Name-Last: Grossi Author-Name: Anna Thomasson Author-X-Name-First: Anna Author-X-Name-Last: Thomasson Author-Name: Roland Almqvist Author-X-Name-First: Roland Author-X-Name-Last: Almqvist Title: Translating sustainable and smart city strategies into performance measurement systems Abstract: This paper shows how sustainable and smart strategies can be implemented in cities and how these strategies influence, and are influenced by, performance measurement systems. Drawing upon the Foucauldian notion of governmentality, the authors present the case of Gothenburg in Sweden, where they interviewed the key actors involved in a new sustainability strategy. Translating strategy into performance measurement systems requires collaboration across organizational boundaries and considerations of financial goals and social and human aspects. Journal: Public Money & Management Pages: 193-202 Issue: 3 Volume: 38 Year: 2018 Month: 4 X-DOI: 10.1080/09540962.2018.1434339 File-URL: http://hdl.handle.net/10.1080/09540962.2018.1434339 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:38:y:2018:i:3:p:193-202 Template-Type: ReDIF-Article 1.0 Author-Name: Yvonne Brunetto Author-X-Name-First: Yvonne Author-X-Name-Last: Brunetto Author-Name: Matthew Xerri Author-X-Name-First: Matthew Author-X-Name-Last: Xerri Author-Name: Ben Farr-Wharton Author-X-Name-First: Ben Author-X-Name-Last: Farr-Wharton Author-Name: Silvia Nelson Author-X-Name-First: Silvia Author-X-Name-Last: Nelson Title: The importance of informal professional networks in developing a proactive organizational culture: a public value perspective Abstract: Public value theory was used by the authors to investigate informal professional networks, perceived discretionary power, and the organizational culture that forms in physical asset management organizations. The results, from a structural equation model, indicated that informal professional networks are positively associated with higher discretionary power and a proactive asset maintenance organizational culture. In the absence of public managers promoting public value, professionals use their informal networks as a source of power to be proactive and contribute to asset reliability and public safety (public value). Journal: Public Money & Management Pages: 203-212 Issue: 3 Volume: 38 Year: 2018 Month: 4 X-DOI: 10.1080/09540962.2018.1434343 File-URL: http://hdl.handle.net/10.1080/09540962.2018.1434343 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:38:y:2018:i:3:p:203-212 Template-Type: ReDIF-Article 1.0 Author-Name: Julius A. Nukpezah Author-X-Name-First: Julius A. Author-X-Name-Last: Nukpezah Title: The effects of institutional typologies on the performance of state-sponsored local government investment pools Abstract: This paper extends the risk-return argument of modern portfolio theory to the institutional typologies with which state-sponsored local government investment pools (LGIPs) operate. By using fixed-effects regression on monthly panel data from 18 LGIPs across seven years, the author found that institutional typologies with which LGIPs operate matter. An LGIP should be structured and managed based on its ability to mitigate risks. The paper contributes to increasing the accountability and fiscal governance over public money and promotes public funds investment laws in the US, UK and internationally. Journal: Public Money & Management Pages: 213-222 Issue: 3 Volume: 38 Year: 2018 Month: 4 X-DOI: 10.1080/09540962.2018.1434344 File-URL: http://hdl.handle.net/10.1080/09540962.2018.1434344 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:38:y:2018:i:3:p:213-222 Template-Type: ReDIF-Article 1.0 Author-Name: Andreas Bergmann Author-X-Name-First: Andreas Author-X-Name-Last: Bergmann Title: Editorial: Government accounting touching its boundaries Journal: Public Money & Management Pages: 533-533 Issue: 8 Volume: 39 Year: 2019 Month: 11 X-DOI: 10.1080/09540962.2019.1665366 File-URL: http://hdl.handle.net/10.1080/09540962.2019.1665366 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:39:y:2019:i:8:p:533-533 Template-Type: ReDIF-Article 1.0 Author-Name: Serena Santis Author-X-Name-First: Serena Author-X-Name-Last: Santis Author-Name: Giuseppe Grossi Author-X-Name-First: Giuseppe Author-X-Name-Last: Grossi Author-Name: Marco Bisogno Author-X-Name-First: Marco Author-X-Name-Last: Bisogno Title: Drivers for the voluntary adoption of consolidated financial statements in local governments Abstract: This paper investigates consolidated financial statements (CFS), which have been implemented by several countries. In Italy, CFS implementation was preceded by a testing period in which local governments could participate on a voluntary basis. This paper explains why this was a useful preliminary step to implementing CFS: the local governments that took part in the testing period were able to enhance their knowledge of the topic while improving their employees’ skills.The study highlights the benefits of a testing period for local government politicians and managers when important accounting reforms, such as implementing consolidated financial statements (CFS), are being introduced. A testing period can enhance knowledge on the accounting standards, as well as improving employees’ skills and citizens’ perception of local government performance. Central governments are encouraged to provide technical assistance to local governments through training or providing manuals to facilitate the implementation of CFS. Moreover, feedback from the testing period could support the revision of accounting rules and standards. Journal: Public Money & Management Pages: 534-543 Issue: 8 Volume: 39 Year: 2019 Month: 11 X-DOI: 10.1080/09540962.2019.1618072 File-URL: http://hdl.handle.net/10.1080/09540962.2019.1618072 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:39:y:2019:i:8:p:534-543 Template-Type: ReDIF-Article 1.0 Author-Name: Patrícia Gomes Author-X-Name-First: Patrícia Author-X-Name-Last: Gomes Author-Name: Isabel Brusca Author-X-Name-First: Isabel Author-X-Name-Last: Brusca Author-Name: Maria José Fernandes Author-X-Name-First: Maria José Author-X-Name-Last: Fernandes Title: Implementing the International Public Sector Accounting Standards for consolidated financial statements: facilitators, benefits and challenges Abstract: Portugal and Spain have reformed their national standards to adapt them to the International Public Sector Accounting Standards (IPSAS). This paper explains the process of implementing the IPSAS for consolidated reporting in the two countries and the advantages and disadvantages which have emerged. The results highlight the role of the IPSAS in improving the quality and use of consolidated financial statements (CFS) and will be of interest to other countries that are intending to implement the IPSAS.This paper will be of value to academics and practitioners with an interest in IPSAS and in the use of consolidated financial statements (CFS). The authors describe the experiences of two European continental countries in the implementation of accrual basis providing important lessons for countries that are considering implementing accrual accounting and/or IPSAS. Findings from this study will help managers and policy-makers to decide about the use of CFS taking IPSAS as a reference. Journal: Public Money & Management Pages: 544-552 Issue: 8 Volume: 39 Year: 2019 Month: 11 X-DOI: 10.1080/09540962.2019.1654318 File-URL: http://hdl.handle.net/10.1080/09540962.2019.1654318 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:39:y:2019:i:8:p:544-552 Template-Type: ReDIF-Article 1.0 Author-Name: Irvine Lapsley Author-X-Name-First: Irvine Author-X-Name-Last: Lapsley Author-Name: Federica Segato Author-X-Name-First: Federica Author-X-Name-Last: Segato Title: Citizens, technology and the NPM movement Abstract: In the modernization of the state, NPM ideas are presumed to offer governments certainty in the face of major unknowns. The reliance of NPM on information technologies is presented by governments as underlining this potential for certainty. However, this presumption of certainty is elusive in practice. Government pursuit of NPM transformational policies aims to make efficiency savings and cost reductions, but this may create new uncertainties for citizens, particularly because of the unintended consequences of the implementation of new forms of technology.The findings of this paper should alert citizens to the dangers of government transformation programmes which rely on IT. These may not operate as intended and foster a surveillance society which may become irreversible. For policy-makers, there is an urgent need to carefully evaluate policy proposals. There is a temptation to pursue information technology as the way more is delivered for less. But this ignores serial IT project failures and reveals a lack of awareness of the implications of sleep-walking into a surveillance society. Also, in devising transformation programmes for public services, it is important that policies do not lose sight of the entitlements and rights of citizens. The policy option of treating citizens as customers fails to comprehend what citizenship means. Journal: Public Money & Management Pages: 553-559 Issue: 8 Volume: 39 Year: 2019 Month: 11 X-DOI: 10.1080/09540962.2019.1617539 File-URL: http://hdl.handle.net/10.1080/09540962.2019.1617539 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:39:y:2019:i:8:p:553-559 Template-Type: ReDIF-Article 1.0 Author-Name: Andreas Bergmann Author-X-Name-First: Andreas Author-X-Name-Last: Bergmann Author-Name: Sandro Fuchs Author-X-Name-First: Sandro Author-X-Name-Last: Fuchs Author-Name: Christoph Schuler Author-X-Name-First: Christoph Author-X-Name-Last: Schuler Title: A theoretical basis for public sector accrual accounting research: current state and perspectives Abstract: Public sector or government accounting has been the subject of many research endeavors. However, scholars have repeatedly criticized the lack of a consistent and well-defined theoretical basis for international research. So far, most researchers have drawn from various streams of theoretical perspectives with often unsatisfactory results. The goal of this paper is to put forward the International Public Sector Accounting Standards Board’s (IPSASB) Conceptual Framework as a point of reference for establishing a better-fitting theoretical basis for public sector accrual accounting research.This paper aims at stimulating the wider scientific debate on public sector accrual accounting research, building on the recent discussion about the lack of a solid theoretical basis for this research stream. The ever-increasing global diffusion of accrual accounting, and the subsequent increased implementation of International Public Sector Accounting Standards (IPSASs) has directed more attention to the broader political and social implications of accrual accounting. These developments are of practical relevance, since the evaluation of public sector accounting reform projects often faces difficulties, due to the lack of an appropriate theoretical basis. Journal: Public Money & Management Pages: 560-570 Issue: 8 Volume: 39 Year: 2019 Month: 11 X-DOI: 10.1080/09540962.2019.1654319 File-URL: http://hdl.handle.net/10.1080/09540962.2019.1654319 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:39:y:2019:i:8:p:560-570 Template-Type: ReDIF-Article 1.0 Author-Name: Davide Eltrudis Author-X-Name-First: Davide Author-X-Name-Last: Eltrudis Author-Name: Stephen J. Bailey Author-X-Name-First: Stephen J. Author-X-Name-Last: Bailey Author-Name: Patrizio Monfardini Author-X-Name-First: Patrizio Author-X-Name-Last: Monfardini Title: Sub-sovereign bond buyback: a way forward for debt-laden regions in austerity Abstract: Previous academic literature has criticised bond buyback as a ‘”boondoggle” benefiting a country’s creditors’—meaning that buybacks are a wasteful use of public money. This paper challenges the narrow financial–economic perspective behind that statement by adopting a broader socio-political framework that includes the potential benefits of buyback for citizens, not just financial market costs. In particular, buyback does not necessarily require a budget surplus via higher local taxes and/or increased austerity measures.Although debt brake and balanced budget rules strengthened limits established in the EU’s Stability and Growth Pact (SGP), transitional periods allowed local governments to deviate from them. Thereafter, local government directors of finance will be faced with the growing presence of financial derivatives in public accounts and the development of sub-sovereign fiscal decentralization, both of which are affecting debt management. This paper shows how EU fiscal rules may legitimize bond buyback in the current fiscal austerity context. Both financial stability and compliance with the SGP could be addressed by adopting policies aligned towards using innovative financial accounting engineering solutions. Journal: Public Money & Management Pages: 571-580 Issue: 8 Volume: 39 Year: 2019 Month: 11 X-DOI: 10.1080/09540962.2019.1611225 File-URL: http://hdl.handle.net/10.1080/09540962.2019.1611225 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:39:y:2019:i:8:p:571-580 Template-Type: ReDIF-Article 1.0 Author-Name: Jerry Zhirong Zhao Author-X-Name-First: Jerry Zhirong Author-X-Name-Last: Zhao Author-Name: Guocan Su Author-X-Name-First: Guocan Author-X-Name-Last: Su Author-Name: Dan Li Author-X-Name-First: Dan Author-X-Name-Last: Li Title: Financing China’s unprecedented infrastructure boom: the evolution of capital structure from 1978 to 2015 Abstract: The authors examine the sources of the funds that have financed China’s infrastructure development since 1978. They define the five periods in which this development has taken place in terms of predominant financing: fiscal funds, build-operate-transfer (BOT), treasury bonds, the land financing, and local bonds. The system is characterized by a heavy reliance on debt financing and one-off revenues. These approaches have raised widespread concerns about fiscal sustainability in China. The authors explain why a shift towards the more conventional approach of fiscal funds is necessary.China’s infrastructure development since 1978 has been characterized by a heavy reliance on debt financing and one-off revenues. The model raises the concern about the country’s long-term fiscal sustainability. China should shift towards the more conventional approach of using fiscal funds to support infrastructure. Journal: Public Money & Management Pages: 581-589 Issue: 8 Volume: 39 Year: 2019 Month: 11 X-DOI: 10.1080/09540962.2019.1621049 File-URL: http://hdl.handle.net/10.1080/09540962.2019.1621049 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:39:y:2019:i:8:p:581-589 Template-Type: ReDIF-Article 1.0 Author-Name: Sebastian Heintges Author-X-Name-First: Sebastian Author-X-Name-Last: Heintges Author-Name: Gillian Waldbauer Author-X-Name-First: Gillian Author-X-Name-Last: Waldbauer Title: New development: The IPSASB project on accounting for social benefits—IPSAS 42 Abstract: This article explores the work undertaken by the International Public Sector Accounting Standards Board (IPSASB) in developing IPSAS 42 on ‘Social Benefits’, which was probably the IPSASB’s most challenging project to date. The authors explains IPSAS 42’s approach to liability recognition with the overriding considerations behind the IPSASB’s final decisions. In 2012, the EC identified the lack of a standard on social benefits in the IPSASB’s suite of standards as one of the arguments against the application of IPSASs in the EU, so this article is important in terms of the IPSASs being used as the basis for EPSASs (European Public Sector Accounting Standards).Unless governments can take appropriate timely remedial action, various factors, such as aging populations, will have a severely detrimental impact on future public sector service delivery potential. Governments may be able to address this in part if they can raise additional income or reduce expenditure sufficiently; often highly challenging. Raising additional income such as by taxation may be problematical as populations age and personal income levels decline. Cutting public services may be politically difficult, as could be reducing social benefits. Some social benefit schemes might be discontinued; others significantly modified. However, many public sector entities will find that for certain of their social benefits schemes in place today, for example a state retirement pension, they will have to meet heavy social benefit payments well into the future. The IPSASB’s project on accounting for social benefits had to address this problem and determine whether social benefit schemes give rise to a liability and how it should be recognized and measured. Journal: Public Money & Management Pages: 590-594 Issue: 8 Volume: 39 Year: 2019 Month: 11 X-DOI: 10.1080/09540962.2019.1592882 File-URL: http://hdl.handle.net/10.1080/09540962.2019.1592882 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:39:y:2019:i:8:p:590-594 Template-Type: ReDIF-Article 1.0 Author-Name: Jan van Helden Author-X-Name-First: Jan Author-X-Name-Last: van Helden Title: New development: The practical relevance of public sector accounting research; time to take a stand Abstract: This article discusses three major themes that challenge researchers to focus more on practice-relevant public sector accounting research: How to combine practice-oriented research with being an impartial scholar? Which types of research themes have practical relevance? How can research contribute to societally-relevant issues?Researchers need to identify their niche in doing practice-relevant public sector accounting research in a way that shows they are quite different from consultants. Promising themes for practice-relevant research are design-focused interventionist and evaluative research. Practitioners are encouraged to take notice of research in their field of interest; researchers need to make their studies accessible to practitioners via specific media, such as professional journals or web-logs. Journal: Public Money & Management Pages: 595-598 Issue: 8 Volume: 39 Year: 2019 Month: 11 X-DOI: 10.1080/09540962.2019.1621053 File-URL: http://hdl.handle.net/10.1080/09540962.2019.1621053 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:39:y:2019:i:8:p:595-598 Template-Type: ReDIF-Article 1.0 Author-Name: Seong-ho Jeong Author-X-Name-First: Seong-ho Author-X-Name-Last: Jeong Author-Name: Youngmin Oh Author-X-Name-First: Youngmin Author-X-Name-Last: Oh Title: New development: Lessons and recommendations from South Korea’s experiences with integrated financial management information systems Abstract: The South Korean government has been reforming its public expenditure management system since 2004. During this time, South Korea adopted new budgeting processes (for example mid-term expenditure framework, top-down budgeting, performance-based budgeting) and developed a new integrated financial information management system. In the course of implementing these reforms, South Korea has important insights and lessons to share with developing countries.South Korea may have valuable lessons for developing countries that want to create an advanced financial information system. Developing countries often use the World Bank and the IMF’s ODA (official development assistance) to build an IFMIS. However, South Korea's second-generation DBAS is an alternative to consider and pilot. Governments adopting the South Korean model can specify particular subsets of IFMIS modules that fit their particular needs and budget systems, and a fully functioning adaptation can be assembled quickly and effectively. Journal: Public Money & Management Pages: 599-601 Issue: 8 Volume: 39 Year: 2019 Month: 11 X-DOI: 10.1080/09540962.2019.1598201 File-URL: http://hdl.handle.net/10.1080/09540962.2019.1598201 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:39:y:2019:i:8:p:599-601 Template-Type: ReDIF-Article 1.0 Author-Name: Andrew Massey Author-X-Name-First: Andrew Author-X-Name-Last: Massey Title: Editorial: 2020—a clear vision for Public Money & Management Journal: Public Money & Management Pages: 1-2 Issue: 1 Volume: 40 Year: 2020 Month: 1 X-DOI: 10.1080/09540962.2019.1685167 File-URL: http://hdl.handle.net/10.1080/09540962.2019.1685167 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:40:y:2020:i:1:p:1-2 Template-Type: ReDIF-Article 1.0 Author-Name: Robin Hambleton Author-X-Name-First: Robin Author-X-Name-Last: Hambleton Title: Debate: Researching directly elected mayors—key questions to address Journal: Public Money & Management Pages: 3-4 Issue: 1 Volume: 40 Year: 2020 Month: 1 X-DOI: 10.1080/09540962.2019.1658998 File-URL: http://hdl.handle.net/10.1080/09540962.2019.1658998 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:40:y:2020:i:1:p:3-4 Template-Type: ReDIF-Article 1.0 Author-Name: Basil Tucker Author-X-Name-First: Basil Author-X-Name-Last: Tucker Author-Name: Laurence Ferry Author-X-Name-First: Laurence Author-X-Name-Last: Ferry Author-Name: Ileana Steccolini Author-X-Name-First: Ileana Author-X-Name-Last: Steccolini Author-Name: Iris Saliterer Author-X-Name-First: Iris Author-X-Name-Last: Saliterer Title: Debate: The practical relevance of public sector accounting research; time to take a stand—A response to van Helden Journal: Public Money & Management Pages: 5-7 Issue: 1 Volume: 40 Year: 2020 Month: 1 X-DOI: 10.1080/09540962.2019.1660098 File-URL: http://hdl.handle.net/10.1080/09540962.2019.1660098 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:40:y:2020:i:1:p:5-7 Template-Type: ReDIF-Article 1.0 Author-Name: Kirsty Strokosch Author-X-Name-First: Kirsty Author-X-Name-Last: Strokosch Author-Name: Stephen P. Osborne Author-X-Name-First: Stephen P. Author-X-Name-Last: Osborne Title: Debate: If citizen participation is so important, why has it not been achieved? Journal: Public Money & Management Pages: 8-10 Issue: 1 Volume: 40 Year: 2020 Month: 1 X-DOI: 10.1080/09540962.2019.1654322 File-URL: http://hdl.handle.net/10.1080/09540962.2019.1654322 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:40:y:2020:i:1:p:8-10 Template-Type: ReDIF-Article 1.0 Author-Name: Adina Dudau Author-X-Name-First: Adina Author-X-Name-Last: Dudau Author-Name: Yvonne Brunetto Author-X-Name-First: Yvonne Author-X-Name-Last: Brunetto Title: Debate: Managing emotional labour in the public sector Journal: Public Money & Management Pages: 11-13 Issue: 1 Volume: 40 Year: 2020 Month: 1 X-DOI: 10.1080/09540962.2019.1665912 File-URL: http://hdl.handle.net/10.1080/09540962.2019.1665912 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:40:y:2020:i:1:p:11-13 Template-Type: ReDIF-Article 1.0 Author-Name: John Fenwick Author-X-Name-First: John Author-X-Name-Last: Fenwick Author-Name: Lorraine Johnston Author-X-Name-First: Lorraine Author-X-Name-Last: Johnston Title: Leading the combined authorities in England: a new future for elected mayors? Abstract: This paper examines the initial experience of directly-elected mayors in the new combined authorities established in England. Do they have an innovative strategic leadership role for sub-national areas and provide a vehicle for effective public engagement, representing a new start for the hitherto faltering progress of the elected mayoral initiative? Alternatively, are the combined authority mayors just another policy failure in the uneven process of local government reform?Central government has created the office of directly-elected mayor and local government has to live with the consequences for good or ill. This paper deals with the role of directly-elected mayors for the combined authorities, raising questions about the effective leadership of sub-national areas of England. The new mayors may require a ‘boldness’ to work across the boundaries of bureaucratic organizations and to engage with external partners and they enjoy some limited additional resources. Central government explicitly expects the combined authority mayor to exercise their greater powers more efficiently than traditional council leaders. Yet such mayors may lack public endorsement or any degree of active public interest and may ultimately reflect government obsession with structures rather than human agency in reforming local governance. Journal: Public Money & Management Pages: 14-20 Issue: 1 Volume: 40 Year: 2020 Month: 1 X-DOI: 10.1080/09540962.2019.1622344 File-URL: http://hdl.handle.net/10.1080/09540962.2019.1622344 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:40:y:2020:i:1:p:14-20 Template-Type: ReDIF-Article 1.0 Author-Name: Bernhard Eicher Author-X-Name-First: Bernhard Author-X-Name-Last: Eicher Author-Name: Reto Steiner Author-X-Name-First: Reto Author-X-Name-Last: Steiner Title: Strategies as a basis for the development of hospital assets Abstract: This paper examines the correlation between generic strategies (differentiation, cost leadership, focus) and the financial scope of action for the development of assets of Swiss hospitals, considering strategy as practice (SAP). The results show that it is worthwhile for hospitals to follow one of three generic strategies, but success depends on the design of the chosen strategy. The results also confirm the strong influence of doctors on hospital performance.In order to widen the financial scope to develop assets and achieve a high EBITDA margin (earnings before interest, taxes, depreciation and amortization), hospital managers need to have a clear generic strategy (differentiation, cost leadership, focus). However, managers should be very careful when choosing a differentiation strategy. Differentiating their hospitals with a wide range of inpatient treatments can be helpful in achieving success but differentiating their hospital with a wide range of non-inpatient treatments can lower a hospital’s performance. Additionally, a hospital’s doctors should be included in discussions, because they have a strong influence on hospital performance. Journal: Public Money & Management Pages: 21-30 Issue: 1 Volume: 40 Year: 2020 Month: 1 X-DOI: 10.1080/09540962.2019.1612204 File-URL: http://hdl.handle.net/10.1080/09540962.2019.1612204 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:40:y:2020:i:1:p:21-30 Template-Type: ReDIF-Article 1.0 Author-Name: Sheila Ellwood Author-X-Name-First: Sheila Author-X-Name-Last: Ellwood Author-Name: Javier Garcia-Lacalle Author-X-Name-First: Javier Author-X-Name-Last: Garcia-Lacalle Author-Name: Sonia Royo Author-X-Name-First: Sonia Author-X-Name-Last: Royo Title: The shattered glass ceiling and a narrowing gender pay gap in NHS foundation trusts: gender and salaries of chief executives Abstract: Female chief executive officers (CEOs) of NHS foundation trusts have increased from 37% in 2012/13 to 47% in 2017/18. This paper shows that, in the five-year period analysed, the gender pay gap (GPG) has narrowed to become insignificant. The paper suggests the improvement of female presence and the narrowing of the GPG go hand-in-hand, at least for these public sector top managers. It also provides indication that the GPG is multifaceted, women may sacrifice high salaries for future financial security. Women and men could also be negotiating salaries in a different way, signalling gender traits differences.For CEOs of NHS foundation trusts gender parity has been reached. In this context over a five-year period (2013–2018), salary differences between female and male CEOs have narrowed to an insignificant level. Results suggest that shattering the glass ceiling helps to reduce the GPG, and hence gender inequalities. However, the study also provides original insights into different components of the GPG: salary and pension benefits and the interplay of female risk aversion. Political leaders must take a wide perspective on pay when considering how to achieve their espoused aims of removing gender inequality. Journal: Public Money & Management Pages: 31-41 Issue: 1 Volume: 40 Year: 2020 Month: 1 X-DOI: 10.1080/09540962.2019.1621052 File-URL: http://hdl.handle.net/10.1080/09540962.2019.1621052 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:40:y:2020:i:1:p:31-41 Template-Type: ReDIF-Article 1.0 Author-Name: Patrick Diamond Author-X-Name-First: Patrick Author-X-Name-Last: Diamond Title: Externalization and politicization in policy advisory systems: a case study of contestable policy-making 2010–2015 Abstract: This paper contends that since 2010 in the UK, there has been an unprecedented attempt to disrupt the traditional civil service ‘monopoly’ over policy advice, outsourcing policy-making to actors beyond the central state. The author argues that the policy-making processes of Whitehall and Westminster governance are being radically overhauled. In many Anglophone countries, ministers have sought to reduce their structural dependence on the permanent civil service. In so doing, ministers sought to gain political control over the machinery of policy-making. These efforts to restructure the permanent bureaucracy have had unintended consequences, however. The policy process in the UK state has become more fragmented, as policy-making and implementation have increasingly diverged.Those policy-makers and practitioners who have contact with civil servants and government ministers need to better understand the more fluid and unpredictable policy environment that is emerging at various tiers of UK governance, shaped by a multiplicity of actors sitting within, and outside, the formal boundaries of the state. The diverse ecology of policy-making institutions includes think-tanks, research institutes, non-governmental organizations, charities, community groups, management consultancies, and professional services companies, all of whom are involved in directly providing policy advice to ministers. The ‘monopoly’ over policy-making traditionally enjoyed by the civil service is eroding, with important implications for the work of policy-makers and public managers who have to negotiate the more fractious system of Whitehall bureaucracy. A subtle but perceptible shift is occurring whereby elected politicians and their advisers are gaining greater control over the policy-making processes of the UK state. Journal: Public Money & Management Pages: 42-51 Issue: 1 Volume: 40 Year: 2020 Month: 1 X-DOI: 10.1080/09540962.2019.1583890 File-URL: http://hdl.handle.net/10.1080/09540962.2019.1583890 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:40:y:2020:i:1:p:42-51 Template-Type: ReDIF-Article 1.0 Author-Name: Stephen Osborne Author-X-Name-First: Stephen Author-X-Name-Last: Osborne Author-Name: Taco Brandsen Author-X-Name-First: Taco Author-X-Name-Last: Brandsen Author-Name: Valentina Mele Author-X-Name-First: Valentina Author-X-Name-Last: Mele Author-Name: Juraj Nemec Author-X-Name-First: Juraj Author-X-Name-Last: Nemec Author-Name: Marieke van Genugten Author-X-Name-First: Marieke Author-X-Name-Last: van Genugten Author-Name: Sophie Flemig Author-X-Name-First: Sophie Author-X-Name-Last: Flemig Title: Risking innovation. Understanding risk and public service innovation—evidence from a four nation study Abstract: This paper presents new evidence about the governance of risk in public service innovation. It finds that risk is currently poorly understood with public service organizations. Either it is presented as a professional issue or it is dealt with purely as an actuarial or health and safety issue. There is little understanding of risk as a core component of innovation. In response, this paper argues for a more nuanced risk governance approach that calls for transparent decision-making on risk in public service innovation in relation to its intended outcomes.Politicians and public service managers need to understand that risk is an inherent element of innovation, because it engages with uncertain outcomes. A framework needs to be evolved to balance these risks against potential benefits and which can drive forward transparent risk governance involving politicians, public service mangers, citizens and local communities and other key stakeholders. This approach also needs to accept that failure can often by an outcome of innovation. The key here is not to maintain the blame culture that has dominate the debate to date but rather to embrace failure as an opportunity to learn and to improve public services and their outcomes. Journal: Public Money & Management Pages: 52-62 Issue: 1 Volume: 40 Year: 2020 Month: 1 X-DOI: 10.1080/09540962.2019.1621051 File-URL: http://hdl.handle.net/10.1080/09540962.2019.1621051 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:40:y:2020:i:1:p:52-62 Template-Type: ReDIF-Article 1.0 Author-Name: Bill Lee Author-X-Name-First: Bill Author-X-Name-Last: Lee Author-Name: Liam Carlisle Author-X-Name-First: Liam Author-X-Name-Last: Carlisle Title: A case study of the financial benefits of a credit union’s homeless prevention scheme Abstract: This paper examines the merits of homeless prevention loans offered by a credit union in the UK to the tenants of its housing association partners. Using a theoretical framework informed by the idea that social inclusion and social exclusion are multidimensional and dynamic, with each dimension impacting on all others, the paper examines the potential impact of loans of this type on both housing tenure and financial inclusion. The paper provides a rare case study of a credit union in the disciplines of accounting and financial management.This paper provides important insights for credit unions, housing associations and local councils. Local councils may work with credit unions to promote financial wellbeing for social housing tenants. People at risk of eviction appear to have a greater inability to repay loans than a credit union’s regular membership. However, many recipients do repay loans and their repayments permit the credit union to help others who are also vulnerable to eviction. Spreading the cost of supporting people at risk of eviction through local authority grants to credit unions, or through local authorities’ underwriting of losses created by such groups, provides a means to share the risk of financial initiatives that prevent housing exclusion and promote financial inclusion. The authors are an academic and a credit union manager who was previously a housing officer for a local council. Journal: Public Money & Management Pages: 63-71 Issue: 1 Volume: 40 Year: 2020 Month: 1 X-DOI: 10.1080/09540962.2019.1621050 File-URL: http://hdl.handle.net/10.1080/09540962.2019.1621050 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:40:y:2020:i:1:p:63-71 Template-Type: ReDIF-Article 1.0 Author-Name: Peter Eckersley Author-X-Name-First: Peter Author-X-Name-Last: Eckersley Author-Name: Laurence Ferry Author-X-Name-First: Laurence Author-X-Name-Last: Ferry Title: Public service outsourcing: the implications of ‘known unknowns’ and ‘unknown unknowns’ for accountability and policy-making Abstract: Outsourcing is difficult to define and trickier to measure. Despite transparency and procurement requirements, there are no comprehensive datasets detailing the extent to which English councils have contracted-out service provision. This lack of information, coupled with austerity pressures, has probably increased the number of ‘known unknowns’ and ‘unknown unknowns’ about the efficacy of this service delivery model. Such developments have significant implications for accountability, risk management and policy-making.We do not know enough about the extent of public service outsourcing: it is difficult to define and measure, and the datasets that exist are quite limited. Austerity cuts to back office functions probably mean that we know even less about it than before, at a time when major outsourcing companies are experiencing serious financial problems. Public bodies need to create a more detailed picture of their contractual relationships in order to inform future policy-making, hold suppliers to account effectively, and ensure that finances and services can be put on a sustainable footing in the event of collapse. Journal: Public Money & Management Pages: 72-80 Issue: 1 Volume: 40 Year: 2020 Month: 1 X-DOI: 10.1080/09540962.2019.1660096 File-URL: http://hdl.handle.net/10.1080/09540962.2019.1660096 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:40:y:2020:i:1:p:72-80 Template-Type: ReDIF-Article 1.0 Author-Name: James L. Chan Author-X-Name-First: James L. Author-X-Name-Last: Chan Author-Name: Quanshe Yang Author-X-Name-First: Quanshe Author-X-Name-Last: Yang Title: New development: China seeks better capital investment and credit assessment Abstract: In the 2018–2019 period, the Chinese government adopted three policy measures to improve the quality of decision-making in state institutions and financial markets. The first measure requires cost benefit analysis in proposing public investment projects; the second requires local governments to make extensive disclosures before they could issue debt securities; and the third allows major international rating agencies to assess the creditworthiness of Chinese local government borrowers. Together, these steps represent China’s steadfast expansion of institutional capacity and market efficiency. They are also evidence of China’s continued adaptation of Western techniques in institutional capacity building to increase global competitiveness.In this article, the authors add to international understanding of how China improves the performance of its government and capital markets. For foreign policy-makers, especially those dealing with China directly, at the macro level this article points out the positive features of Chinese public policy-making and management, thus complementing or balancing the ideological and negative aspects often reported by the Western press. It points out that rational management is an almost invisible foundation supporting China’s current ambitious domestic development and assertive foreign policy. At the micro level, this article seeks to arouse public management scholars’ interest in Herbert Simon’s concept of procedural rationality as an explanation of seemingly mindless bureaucratic process. Readers are encouraged to test the universality of the idea, which seems to operate in Chinese government. Since time immemorial Chinese officials search for ‘latent rules’ (qianguize) to ensure personal survival or get things done. Journal: Public Money & Management Pages: 81-84 Issue: 1 Volume: 40 Year: 2020 Month: 1 X-DOI: 10.1080/09540962.2019.1651037 File-URL: http://hdl.handle.net/10.1080/09540962.2019.1651037 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:40:y:2020:i:1:p:81-84 Template-Type: ReDIF-Article 1.0 Author-Name: Alan Doig Author-X-Name-First: Alan Author-X-Name-Last: Doig Title: New development: Local government ethics in England: how is local ownership working? Abstract: With the abolition of the Audit Commission and the Standards Board for England, and the emphasis in the Localism Act 2011 on local ownership in England for standards, research was undertaken into a group of councils to assess their legislative compliance arrangements and the development of organizational ethical cultures. The research argues that the delivery of the former is a work-in-progress and that there is little evidence of the latter. Journal: Public Money & Management Pages: 63-68 Issue: 1 Volume: 37 Year: 2017 Month: 1 X-DOI: 10.1080/09540962.2016.1233785 File-URL: http://hdl.handle.net/10.1080/09540962.2016.1233785 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:37:y:2017:i:1:p:63-68 Template-Type: ReDIF-Article 1.0 Author-Name: Peter L. Freeman Author-X-Name-First: Peter L. Author-X-Name-Last: Freeman Author-Name: Andrew J. Millar Author-X-Name-First: Andrew J. Author-X-Name-Last: Millar Title: Valuing the project: a knowledge-action response to network governance in collaborative research Abstract: The delegation of research to self-directed networks is a relatively new strategy to focus academic endeavour on public priorities. Networks involve policy-makers, knowledge producers and knowledge users in unfamiliar governance and management relationships. Here we reflect, as practitioners, on research networks as complex governance systems and on their projects as knowledge-action systems designed to deliver public value. Projects represent the currency in which delegated research is issued, but their conversion into monetary grants and awards diverts attention from their potential as boundary organizations or communities of practice in the production of societal knowledge and understanding. Recognizing and supporting projects as scalable components of enduring knowledge-action systems, rather than as transient instances of research funding, is key to sustaining delivery of public value under conditions of network governance. Journal: Public Money & Management Pages: 23-30 Issue: 1 Volume: 37 Year: 2017 Month: 1 X-DOI: 10.1080/09540962.2016.1241577 File-URL: http://hdl.handle.net/10.1080/09540962.2016.1241577 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:37:y:2017:i:1:p:23-30 Template-Type: ReDIF-Article 1.0 Author-Name: Andrew Massey Author-X-Name-First: Andrew Author-X-Name-Last: Massey Title: Editorial Journal: Public Money & Management Pages: 1-1 Issue: 1 Volume: 37 Year: 2017 Month: 1 X-DOI: 10.1080/09540962.2016.1249215 File-URL: http://hdl.handle.net/10.1080/09540962.2016.1249215 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:37:y:2017:i:1:p:1-1 Template-Type: ReDIF-Article 1.0 Author-Name: Laurence Ferry Author-X-Name-First: Laurence Author-X-Name-Last: Ferry Author-Name: Peter Eckersley Author-X-Name-First: Peter Author-X-Name-Last: Eckersley Title: Debate: Freedom, power and capacity—analysing the fallout from the UK’s ‘Brexit’ referendum Journal: Public Money & Management Pages: 2-3 Issue: 1 Volume: 37 Year: 2017 Month: 1 X-DOI: 10.1080/09540962.2016.1249218 File-URL: http://hdl.handle.net/10.1080/09540962.2016.1249218 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:37:y:2017:i:1:p:2-3 Template-Type: ReDIF-Article 1.0 Author-Name: Marte D.-Q. Holmemo Author-X-Name-First: Marte D.-Q. Author-X-Name-Last: Holmemo Author-Name: Jonas A. Ingvaldsen Author-X-Name-First: Jonas A. Author-X-Name-Last: Ingvaldsen Author-Name: Jos Benders Author-X-Name-First: Jos Author-X-Name-Last: Benders Title: Debate: Changing to Lean public services Journal: Public Money & Management Pages: 5-6 Issue: 1 Volume: 37 Year: 2017 Month: 1 X-DOI: 10.1080/09540962.2016.1249221 File-URL: http://hdl.handle.net/10.1080/09540962.2016.1249221 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:37:y:2017:i:1:p:5-6 Template-Type: ReDIF-Article 1.0 Author-Name: John Seddon Author-X-Name-First: John Author-X-Name-Last: Seddon Title: Debate: Seizing the greatest opportunity to save money in public services Journal: Public Money & Management Pages: 3-5 Issue: 1 Volume: 37 Year: 2017 Month: 1 X-DOI: 10.1080/09540962.2016.1249222 File-URL: http://hdl.handle.net/10.1080/09540962.2016.1249222 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:37:y:2017:i:1:p:3-5 Template-Type: ReDIF-Article 1.0 Author-Name: Pan Suk Kim Author-X-Name-First: Pan Author-X-Name-Last: Suk Kim Author-Name: Alexander Kotchegura Author-X-Name-First: Alexander Author-X-Name-Last: Kotchegura Title: Talent management in government in times of economic instability: selected cases from the BRICS countries Abstract: This paper explores the policies that three BRICS countries used to tackle the growing problem of attracting and retaining talent in public sector institutions. The authors trace the changes in these countries’ strategies and approaches resulting from growing budgetary constraints; labour market shifts; new demographic trends; increasing demands for higher performance by public servants; and complex challenges faced by governments worldwide. Although talent management in public sector institutions was a government priority for the three countries—Brazil, China, and Russia—the results achieved have been modest. The authors draw lessons for other governments from their analysis. Journal: Public Money & Management Pages: 7-14 Issue: 1 Volume: 37 Year: 2017 Month: 1 X-DOI: 10.1080/09540962.2016.1249223 File-URL: http://hdl.handle.net/10.1080/09540962.2016.1249223 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:37:y:2017:i:1:p:7-14 Template-Type: ReDIF-Article 1.0 Author-Name: Andrew Gray Author-X-Name-First: Andrew Author-X-Name-Last: Gray Author-Name: Rob Wilson Author-X-Name-First: Rob Author-X-Name-Last: Wilson Author-Name: K. Neil Jenkings Author-X-Name-First: K. Neil Author-X-Name-Last: Jenkings Author-Name: Deborah Harrison Author-X-Name-First: Deborah Author-X-Name-Last: Harrison Author-Name: Mike Martin Author-X-Name-First: Mike Author-X-Name-Last: Martin Title: Information-sharing in services for military personnel in transition to civilian life Abstract: An analysis of policy and practice documents on information-sharing in the transition of military personnel into civilian life finds (1) a complex transition pathway along which the responsibility for co-ordination of transition shifts from service providers to those in transition; (2) a lack of attention to operationalizing information-sharing for different service circumstances; (3) the potential for developing a framework for managing information-sharing; and (4) a need for further research to draw on the evidence of transitions and information-sharing in other policy sectors. Journal: Public Money & Management Pages: 15-22 Issue: 1 Volume: 37 Year: 2017 Month: 1 X-DOI: 10.1080/09540962.2016.1249226 File-URL: http://hdl.handle.net/10.1080/09540962.2016.1249226 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:37:y:2017:i:1:p:15-22 Template-Type: ReDIF-Article 1.0 Author-Name: Christina Boedker Author-X-Name-First: Christina Author-X-Name-Last: Boedker Author-Name: Kieron Meagher Author-X-Name-First: Kieron Author-X-Name-Last: Meagher Author-Name: Richard Vidgen Author-X-Name-First: Richard Author-X-Name-Last: Vidgen Author-Name: Julie Cogin Author-X-Name-First: Julie Author-X-Name-Last: Cogin Author-Name: Jan Mouritsen Author-X-Name-First: Jan Author-X-Name-Last: Mouritsen Title: Doing more with less: productivity or starvation? The Intellectual Asset Health Check Abstract: The recent wave of savings in public service expenditure comes at the risk of creating starved workplaces, depleted of intellectual assets. This paper examines the perils of starved workplaces and how to avoid them. Organizations that nurture their intellectual assets were found to outperform their peers with 13.3% higher productivity. These organizations created a ‘win–win situation’, achieving both productivity targets while sustaining high stocks of emotional and human capital. Journal: Public Money & Management Pages: 31-38 Issue: 1 Volume: 37 Year: 2017 Month: 1 X-DOI: 10.1080/09540962.2016.1249229 File-URL: http://hdl.handle.net/10.1080/09540962.2016.1249229 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:37:y:2017:i:1:p:31-38 Template-Type: ReDIF-Article 1.0 Author-Name: Jale Tosun Author-X-Name-First: Jale Author-X-Name-Last: Tosun Title: Promoting youth employment through multi-organizational governance Abstract: Youth unemployment is a major challenge in Europe and the most important EU-level policy response to youth unemployment is the Youth Guarantee, which was adopted in 2013. Public employment services are the central bodies implementing the Youth Guarantee in most EU member states, but they often act in partnership with other organizations. This paper examines the importance of the national organization that takes the lead in the multi-organizational networks responsible for implementing the Youth Guarantee. The author also analyses the best governance arrangements to produce the intended policy outcomes. Journal: Public Money & Management Pages: 39-46 Issue: 1 Volume: 37 Year: 2017 Month: 1 X-DOI: 10.1080/09540962.2016.1249230 File-URL: http://hdl.handle.net/10.1080/09540962.2016.1249230 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:37:y:2017:i:1:p:39-46 Template-Type: ReDIF-Article 1.0 Author-Name: Janet Diamond Author-X-Name-First: Janet Author-X-Name-Last: Diamond Author-Name: Siv Vangen Author-X-Name-First: Siv Author-X-Name-Last: Vangen Title: Coping with austerity: innovation via collaboration or retreat to the known? Abstract: This paper explores new approaches to the management of public sector austerity through collaborative innovation. Practitioner-based insider research offers an insight into how collaborative innovation can work in the public sector, what undermines it and what impact the active management of a turbulent environment can make to outcomes. A flexible action framework—modelling collaborative innovation—offers a practical means of understanding and supporting effective innovation through collaboration. Journal: Public Money & Management Pages: 47-54 Issue: 1 Volume: 37 Year: 2017 Month: 1 X-DOI: 10.1080/09540962.2016.1249231 File-URL: http://hdl.handle.net/10.1080/09540962.2016.1249231 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:37:y:2017:i:1:p:47-54 Template-Type: ReDIF-Article 1.0 Author-Name: Deborah Agostino Author-X-Name-First: Deborah Author-X-Name-Last: Agostino Author-Name: Marika Arena Author-X-Name-First: Marika Author-X-Name-Last: Arena Author-Name: Giuseppe Catalano Author-X-Name-First: Giuseppe Author-X-Name-Last: Catalano Author-Name: Angelo Erbacci Author-X-Name-First: Angelo Author-X-Name-Last: Erbacci Title: Public engagement through social media: the spending review experience Abstract: This paper, relying on three empirical cases of spending reviews carried out in Europe, investigates how social media has been used to engage citizens in spending review processes. The authors explain the differences in levels of engagement between the use of social media (Web 2.0 tools) compared to traditional Web 1.0 tools. Finally, they discuss how government might genuinely listen to its citizens and work with them. Journal: Public Money & Management Pages: 55-62 Issue: 1 Volume: 37 Year: 2017 Month: 1 X-DOI: 10.1080/09540962.2016.1249596 File-URL: http://hdl.handle.net/10.1080/09540962.2016.1249596 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:37:y:2017:i:1:p:55-62 Template-Type: ReDIF-Article 1.0 Author-Name: Sidra Irfan Author-X-Name-First: Sidra Author-X-Name-Last: Irfan Author-Name: Sandra Nutley Author-X-Name-First: Sandra Author-X-Name-Last: Nutley Title: New development: Turning around failing schools—lessons from Lahore Abstract: This article reviews the operation of two improvement partnerships in Pakistan, where third sector organizations adopted selected state schools. The authors reflect on the lessons arising from both schemes in the light of the Institute of Educational Sciences’ (IES) guidance on turning around schools. Although the operation of both partnership schemes is context specific, the findings should nevertheless be of interest to policy-makers in other countries. They also show how some aspects of the IES’s guidance may need to be adapted and augmented, especially in the context of developing countries. Journal: Public Money & Management Pages: 69-74 Issue: 1 Volume: 37 Year: 2017 Month: 1 X-DOI: 10.1080/09540962.2016.1249597 File-URL: http://hdl.handle.net/10.1080/09540962.2016.1249597 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:37:y:2017:i:1:p:69-74 Template-Type: ReDIF-Article 1.0 Author-Name: Lord Bichard Author-X-Name-First: Lord Author-X-Name-Last: Bichard Title: Editorial Journal: Public Money & Management Pages: 245-245 Issue: 4 Volume: 38 Year: 2018 Month: 6 X-DOI: 10.1080/09540962.2018.1449447 File-URL: http://hdl.handle.net/10.1080/09540962.2018.1449447 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:38:y:2018:i:4:p:245-245 Template-Type: ReDIF-Article 1.0 Author-Name: Jill Pitkeathley Author-X-Name-First: Jill Author-X-Name-Last: Pitkeathley Title: Roadmap for charities Journal: Public Money & Management Pages: 246-247 Issue: 4 Volume: 38 Year: 2018 Month: 6 X-DOI: 10.1080/09540962.2018.1449451 File-URL: http://hdl.handle.net/10.1080/09540962.2018.1449451 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:38:y:2018:i:4:p:246-247 Template-Type: ReDIF-Article 1.0 Author-Name: Noel Hyndman Author-X-Name-First: Noel Author-X-Name-Last: Hyndman Title: The Charities SORP: an ‘engine’ for good? Journal: Public Money & Management Pages: 247-250 Issue: 4 Volume: 38 Year: 2018 Month: 6 X-DOI: 10.1080/09540962.2018.1449452 File-URL: http://hdl.handle.net/10.1080/09540962.2018.1449452 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:38:y:2018:i:4:p:247-250 Template-Type: ReDIF-Article 1.0 Author-Name: Carolyn J. Cordery Author-X-Name-First: Carolyn J. Author-X-Name-Last: Cordery Author-Name: Karen A. Smith Author-X-Name-First: Karen A. Author-X-Name-Last: Smith Title: Charities—the future as our greatest adventure? Journal: Public Money & Management Pages: 250-251 Issue: 4 Volume: 38 Year: 2018 Month: 6 X-DOI: 10.1080/09540962.2018.1449454 File-URL: http://hdl.handle.net/10.1080/09540962.2018.1449454 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:38:y:2018:i:4:p:250-251 Template-Type: ReDIF-Article 1.0 Author-Name: Andrew Hind Author-X-Name-First: Andrew Author-X-Name-Last: Hind Title: Grasping the nettle—should charities pay for the Charity Commission? Journal: Public Money & Management Pages: 251-254 Issue: 4 Volume: 38 Year: 2018 Month: 6 X-DOI: 10.1080/09540962.2018.1449455 File-URL: http://hdl.handle.net/10.1080/09540962.2018.1449455 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:38:y:2018:i:4:p:251-254 Template-Type: ReDIF-Article 1.0 Author-Name: Sebastian Desmidt Author-X-Name-First: Sebastian Author-X-Name-Last: Desmidt Author-Name: Kenn Meyfroodt Author-X-Name-First: Kenn Author-X-Name-Last: Meyfroodt Title: Debate: Unravelling strategic planning effectiveness—what about strategic consensus? Journal: Public Money & Management Pages: 255-256 Issue: 4 Volume: 38 Year: 2018 Month: 6 X-DOI: 10.1080/09540962.2018.1449456 File-URL: http://hdl.handle.net/10.1080/09540962.2018.1449456 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:38:y:2018:i:4:p:255-256 Template-Type: ReDIF-Article 1.0 Author-Name: Kjetil Hatlebakk Hove Author-X-Name-First: Kjetil Author-X-Name-Last: Hatlebakk Hove Title: Debate: Output cost growth appropriation in the Norwegian Armed Forces Journal: Public Money & Management Pages: 256-258 Issue: 4 Volume: 38 Year: 2018 Month: 6 X-DOI: 10.1080/09540962.2018.1449461 File-URL: http://hdl.handle.net/10.1080/09540962.2018.1449461 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:38:y:2018:i:4:p:256-258 Template-Type: ReDIF-Article 1.0 Author-Name: Edward G. Keating Author-X-Name-First: Edward G. Author-X-Name-Last: Keating Title: Debate: Mitigating defence output cost growth Journal: Public Money & Management Pages: 258-260 Issue: 4 Volume: 38 Year: 2018 Month: 6 X-DOI: 10.1080/09540962.2018.1449464 File-URL: http://hdl.handle.net/10.1080/09540962.2018.1449464 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:38:y:2018:i:4:p:258-260 Template-Type: ReDIF-Article 1.0 Author-Name: Kath Checkland Author-X-Name-First: Kath Author-X-Name-Last: Checkland Author-Name: Imelda McDermott Author-X-Name-First: Imelda Author-X-Name-Last: McDermott Author-Name: Anna Coleman Author-X-Name-First: Anna Author-X-Name-Last: Coleman Author-Name: Lynsey Warwick-Giles Author-X-Name-First: Lynsey Author-X-Name-Last: Warwick-Giles Author-Name: Donna Bramwell Author-X-Name-First: Donna Author-X-Name-Last: Bramwell Author-Name: Pauline Allen Author-X-Name-First: Pauline Author-X-Name-Last: Allen Author-Name: Stephen Peckham Author-X-Name-First: Stephen Author-X-Name-Last: Peckham Title: Planning and managing primary care services: lessons from the NHS in England Abstract: High-quality primary care services are an essential part of a successful health service. However, the planning and management of such services is complex. Using evidence from a study of recent extensive changes in the English NHS, the authors highlight the need for local service oversight by managers who understand local conditions and needs. The recent English experience supports an incremental policy adjustment approach, rather than wholesale organizational change. Journal: Public Money & Management Pages: 261-270 Issue: 4 Volume: 38 Year: 2018 Month: 6 X-DOI: 10.1080/09540962.2018.1449467 File-URL: http://hdl.handle.net/10.1080/09540962.2018.1449467 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:38:y:2018:i:4:p:261-270 Template-Type: ReDIF-Article 1.0 Author-Name: Dan Bumblauskas Author-X-Name-First: Dan Author-X-Name-Last: Bumblauskas Author-Name: Salil Kalghatgi Author-X-Name-First: Salil Author-X-Name-Last: Kalghatgi Title: Order in the courts: propagating a culture of efficiency within the Irish Court Services Abstract: This paper exposes two 5S style experiments that introduced Lean Six Sigma (LSS) techniques to the Irish Court Services Dublin Circuit Court. Manufacturing concepts were adapted to the service industry, including a new definition of ‘informational workpiece’, to minimize waste and process variation reduction. Senior management subsequently embraced the authors’ recommendations of change management using a bottom-up approach. Other post-project outcomes include improved staff morale, decreased risk, and the simplification of complex processes. Journal: Public Money & Management Pages: 271-280 Issue: 4 Volume: 38 Year: 2018 Month: 6 X-DOI: 10.1080/09540962.2018.1449468 File-URL: http://hdl.handle.net/10.1080/09540962.2018.1449468 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:38:y:2018:i:4:p:271-280 Template-Type: ReDIF-Article 1.0 Author-Name: Nathalie Colasanti Author-X-Name-First: Nathalie Author-X-Name-Last: Colasanti Author-Name: Rocco Frondizi Author-X-Name-First: Rocco Author-X-Name-Last: Frondizi Author-Name: Marco Meneguzzo Author-X-Name-First: Marco Author-X-Name-Last: Meneguzzo Title: Higher education and stakeholders’ donations: successful civic crowdfunding in an Italian university Abstract: Can civic crowdfunding be used to improve the structures and services offered by public universities? Are stakeholders willing to make donations to such projects? This paper answers these questions by analysing a successful civic crowdfunding project in an Italian university. Stakeholders were found to be willing to engage in crowdfunding and make donations. The key to success is to ensure effective communication and to draw on feelings of belonging to the institution. Journal: Public Money & Management Pages: 281-288 Issue: 4 Volume: 38 Year: 2018 Month: 6 X-DOI: 10.1080/09540962.2018.1449471 File-URL: http://hdl.handle.net/10.1080/09540962.2018.1449471 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:38:y:2018:i:4:p:281-288 Template-Type: ReDIF-Article 1.0 Author-Name: Junghack Kim Author-X-Name-First: Junghack Author-X-Name-Last: Kim Author-Name: Craig S. Maher Author-X-Name-First: Craig S. Author-X-Name-Last: Maher Author-Name: Jooho Lee Author-X-Name-First: Jooho Author-X-Name-Last: Lee Title: Performance information use and severe cutback decisions during a period of fiscal crisis Abstract: This paper examines the impact of performance information use on government cutback decisions. The use of performance information was associated with the adoption of furloughs and layoffs, but not with service elimination or salary reductions. These mixed findings reveal the limited role of performance information use in cutback decisions. Journal: Public Money & Management Pages: 289-296 Issue: 4 Volume: 38 Year: 2018 Month: 6 X-DOI: 10.1080/09540962.2018.1449475 File-URL: http://hdl.handle.net/10.1080/09540962.2018.1449475 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:38:y:2018:i:4:p:289-296 Template-Type: ReDIF-Article 1.0 Author-Name: Sounman Hong Author-X-Name-First: Sounman Author-X-Name-Last: Hong Author-Name: Taek Kyu Kim Author-X-Name-First: Taek Kyu Author-X-Name-Last: Kim Title: Public–private partnership meets corporate social responsibility—the case of H-JUMP school Abstract: This paper examines tripartite public–private partnerships (PPPs), a new form of partnership between the government, business, and nonprofit sectors. Partly funded by for-profit firms’ corporate social responsibility (CSR) budgets, this approach reduces a government’s costs for providing a public service. Based on a case study of the H-JUMP school, a recently-formed tripartite PPP in South Korea, the authors explore the motives of each partner organization, the key factors in making the partnership sustainable, and the partnership’s social value implications. Journal: Public Money & Management Pages: 297-304 Issue: 4 Volume: 38 Year: 2018 Month: 6 X-DOI: 10.1080/09540962.2018.1449476 File-URL: http://hdl.handle.net/10.1080/09540962.2018.1449476 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:38:y:2018:i:4:p:297-304 Template-Type: ReDIF-Article 1.0 Author-Name: Hai (David) Guo Author-X-Name-First: Hai (David) Author-X-Name-Last: Guo Author-Name: Milena Neshkova Author-X-Name-First: Milena Author-X-Name-Last: Neshkova Title: Fiscal severity and the choice of budget gap closing strategies Abstract: The great recession of 2008 forced US local governments to pursue a series of measures to maintain a balanced budget. The authors investigated local governments’ response to the great recession with a focus on Florida, where a crash in the housing market led to a severe erosion of the property tax base. Following the classic cutback management theory, the authors examine how the severity of fiscal stress affected the choice of budget-balancing strategies by Florida’s local governments. The severity of fiscal stress was found to affect not only the number of budget gap closing strategies but also the pattern of adoption of these strategies consistent with the administrative response model. Journal: Public Money & Management Pages: 305-314 Issue: 4 Volume: 38 Year: 2018 Month: 6 X-DOI: 10.1080/09540962.2018.1450913 File-URL: http://hdl.handle.net/10.1080/09540962.2018.1450913 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:38:y:2018:i:4:p:305-314 Template-Type: ReDIF-Article 1.0 Author-Name: Mervyn Stone Author-X-Name-First: Mervyn Author-X-Name-Last: Stone Title: New development: Regression-to-the-mean explains the otherwise puzzling coefficients in NHS England’s formula for funding CCGs Abstract: This paper reviews NHS England’s recent report on the formula that guides the allocation of tens of billions of pounds to clinical commissioning groups (CCGs). It finds deficiencies and errors in the unprincipled construction of the formula and substitutes Sir Francis Galton’s logical concept of ‘regression to the mean’ for the report’s ad hoc conjectures about striking patterns of certain coefficients. Journal: Public Money & Management Pages: 315-318 Issue: 4 Volume: 38 Year: 2018 Month: 6 X-DOI: 10.1080/09540962.2018.1450915 File-URL: http://hdl.handle.net/10.1080/09540962.2018.1450915 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:38:y:2018:i:4:p:315-318 Template-Type: ReDIF-Article 1.0 Author-Name: Noel Plumridge Author-X-Name-First: Noel Author-X-Name-Last: Plumridge Title: Comment on Stone Journal: Public Money & Management Pages: 319-319 Issue: 4 Volume: 38 Year: 2018 Month: 6 X-DOI: 10.1080/09540962.2018.1450916 File-URL: http://hdl.handle.net/10.1080/09540962.2018.1450916 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:38:y:2018:i:4:p:319-319 Template-Type: ReDIF-Article 1.0 Author-Name: Arie Herscovici Author-X-Name-First: Arie Author-X-Name-Last: Herscovici Title: New development: Lean Thinking in smart cities Abstract: The smart city concept lacks a set of coherent criteria for evaluating its effectiveness as an urban management system, its compatibility with human rights principles, and its contribution to a democratic, participatory, social urban regime. The author explains why Lean Thinking principles can be applied to evaluate the ‘smartness’ of cities and serve as guidelines for improvement. Journal: Public Money & Management Pages: 320-324 Issue: 4 Volume: 38 Year: 2018 Month: 6 X-DOI: 10.1080/09540962.2018.1450924 File-URL: http://hdl.handle.net/10.1080/09540962.2018.1450924 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:38:y:2018:i:4:p:320-324 Template-Type: ReDIF-Article 1.0 Author-Name: Elisabetta Mafrolla Author-X-Name-First: Elisabetta Author-X-Name-Last: Mafrolla Title: Tax avoidance in government-owned firms: Evidence from Italy Abstract: This paper studies whether and why government-owned firms avoid taxation to a greater extent than wholly privately-owned firms do. By considering a sample of Italian listed corporations for the period between 2006 and 2011, it was found that government ownership had a systematically negative effect on corporate effective tax rate, with a prevalence of tax-planning policies focused on the long term. Managers of local government-owned firms focused on minimizing costs, even if this was to the detriment of national tax-revenue collection.The author investigated tax avoidance in government-owned firms with the surprising finding that government owners avoid taxation to a greater extent than private sector owners. Managers of government-owned firms (and especially local government owners) were found to pursue political goals that focused on cost- minimizing policies, reducing national tax revenue. This paper will be of value to policy- makers, who should consider tax avoidance by government-owned enterprises as a real possibility. Journal: Public Money & Management Pages: 186-192 Issue: 3 Volume: 39 Year: 2019 Month: 4 X-DOI: 10.1080/09540962.2018.1516955 File-URL: http://hdl.handle.net/10.1080/09540962.2018.1516955 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:39:y:2019:i:3:p:186-192 Template-Type: ReDIF-Article 1.0 Author-Name: Karen Johnston Author-X-Name-First: Karen Author-X-Name-Last: Johnston Title: Women in public policy and public administration? Abstract: This paper explores the persistence of gender inequality in public administration in the UK and globally. The implications for the continued under-representation of women are explored. The data reveals vertical and horizontal occupational gender segregation which the paper argues, drawing upon representative bureaucracy research, has policy outcomes for beneficiaries of public services.The recent social movement campaigns and media coverage about sexual violence against women (for example MeToo) have highlighted the prevalence of this egregious issue; the publication of the gender pay gaps in UK organizations, despite the Equal Pay Act (1970), demonstrates continued inequalities; and as this paper demonstrates the data on women in public administration reveals the persistence of gender inequality in public sector employment. This has implications for public administration institutions. The paper argues that the lack of representation of women and other minorities has policy outcomes for the legitimacy, trust, integrity in public institutions, and public policy productivities and performance. Journal: Public Money & Management Pages: 155-165 Issue: 3 Volume: 39 Year: 2019 Month: 4 X-DOI: 10.1080/09540962.2018.1534421 File-URL: http://hdl.handle.net/10.1080/09540962.2018.1534421 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:39:y:2019:i:3:p:155-165 Template-Type: ReDIF-Article 1.0 Author-Name: Marco Bini Author-X-Name-First: Marco Author-X-Name-Last: Bini Title: Models of mandate in public audit: An examination of Australian jurisdictions Abstract: This paper examines, compares and contrasts three competing models of the performance audit mandate in public audit in Australia, namely the traditional organizational model, the public functions model and the follow the money model. The paper discusses the application of those models in Australian jurisdictions and raises legal issues pertinent to their effectiveness and scope and considers how they enhance accountability for the expenditure of public funds.The way governments deliver public services is constantly changing and evolving, particularly through the use of third-party providers. These changes have ramifications for the ability of public audit to hold governments accountable for the expenditure of public funds in the performance audit context. In considering how to enhance accountability, policy-makers should consider the effectiveness of public audit legislation which utilizes a model based on auditability of public money rather than public organizations. This paper examines the legislation in Australian jurisdictions which use this model, and the variations within those models. These models may be instructive in determining the effectiveness of this approach. Journal: Public Money & Management Pages: 201-208 Issue: 3 Volume: 39 Year: 2019 Month: 4 X-DOI: 10.1080/09540962.2018.1535028 File-URL: http://hdl.handle.net/10.1080/09540962.2018.1535028 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:39:y:2019:i:3:p:201-208 Template-Type: ReDIF-Article 1.0 Author-Name: Danny S. L. Chow Author-X-Name-First: Danny S. L. Author-X-Name-Last: Chow Author-Name: Raili Pollanen Author-X-Name-First: Raili Author-X-Name-Last: Pollanen Author-Name: Rachel Baskerville Author-X-Name-First: Rachel Author-X-Name-Last: Baskerville Author-Name: Caroline Aggestam-Pontoppidan Author-X-Name-First: Caroline Author-X-Name-Last: Aggestam-Pontoppidan Author-Name: Ronald Day Author-X-Name-First: Ronald Author-X-Name-Last: Day Title: Usefulness of consolidated government accounts: A comparative study Abstract: This comparative empirical study on consolidated government accounting reforms in the United Kingdom, Australia, New Zealand, Canada and Sweden reveals contextual differences affecting their adoption and usefulness. It can help policy-makers, public managers, and academics understand the gap between claims associated with the adoption of accounting technologies and their usefulness, as well as provide insights into dichotomies between their global proliferation and localized adaptations.The belief in the usefulness of GAAP-based consolidated government accounts is not matched by a political will to make them more relevant. Although such systems are rhetorically appealing to reformers, once implemented, however, they struggle to compete against an institutional inertia of continued reliance on older accounting systems such as budgetary and statistical systems. The way forward requires asking how to best realign political incentives to focus on the longer-term benefits from using GAAP-based systems, such as improved clarity over long-term fiscal liabilities and transparency over the financing of hybrid entities that span both the public and private sectors. Journal: Public Money & Management Pages: 175-185 Issue: 3 Volume: 39 Year: 2019 Month: 4 X-DOI: 10.1080/09540962.2018.1535034 File-URL: http://hdl.handle.net/10.1080/09540962.2018.1535034 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:39:y:2019:i:3:p:175-185 Template-Type: ReDIF-Article 1.0 Author-Name: Yang Zhiling Author-X-Name-First: Yang Author-X-Name-Last: Zhiling Author-Name: Ju Ronghua Author-X-Name-First: Ju Author-X-Name-Last: Ronghua Author-Name: Xu Yunxiao Author-X-Name-First: Xu Author-X-Name-Last: Yunxiao Title: Credit risk and bond pricing of local government in China Abstract: The relationship between credit risk and the pricing of local government bonds in China is explored in this paper. The pricing of local government bonds was found to reflect credit risk, but the risk premium was small. The type of bond (‘directional’ or ‘non-directional’) significantly affected pricing. Repayment source had no effect. The authors make recommendations for the central government, local governments and investors.Our research on local government bond pricing benefits China’s central government, local governments and investors. We urge the central government to strengthen its regulation of directional bonds and special bonds, and then promote marketization. Local governments should reduce the size of directional bonds, and decouple special bonds from government financial guarantees. Investors should purchase the local government bonds which have the highest premium with equal risk. Journal: Public Money & Management Pages: 209-215 Issue: 3 Volume: 39 Year: 2019 Month: 4 X-DOI: 10.1080/09540962.2018.1535039 File-URL: http://hdl.handle.net/10.1080/09540962.2018.1535039 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:39:y:2019:i:3:p:209-215 Template-Type: ReDIF-Article 1.0 Author-Name: Roger Kline Author-X-Name-First: Roger Author-X-Name-Last: Kline Author-Name: Duncan Lewis Author-X-Name-First: Duncan Author-X-Name-Last: Lewis Title: The price of fear: Estimating the financial cost of bullying and harassment to the NHS in England Abstract: Using a spectrum of measures, this paper estimates some of the financial costs of bullying and harassment to the NHS in England. By means of specific impacts resulting from bullying and harassment to staff health, sickness absence costs to the employer, employee turnover, diminished productivity, sickness presenteeism, compensation, litigation and industrial relations costs, we conservatively estimate bullying and harassment to cost the taxpayer £2.281 billion per annum.The evidence in this paper indicates the importance of urgent material engagement to address bullying in the UK NHS. Existing staff surveys fail to capture the types of behaviours often attributable to bullying and this should be a focus to design pertinent interventions. Capturing bystander/witness experiences are undocumented, as are workplace incivilities and staff satisfaction with policy and procedures for tackling bullying. Policy change is vital for accurately capturing the costs of bullying associated with absenteeism, staff replacement, productivity reductions and to use these as mechanisms to manage organizations that fail to address bullying. Journal: Public Money & Management Pages: 166-174 Issue: 3 Volume: 39 Year: 2019 Month: 4 X-DOI: 10.1080/09540962.2018.1535044 File-URL: http://hdl.handle.net/10.1080/09540962.2018.1535044 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:39:y:2019:i:3:p:166-174 Template-Type: ReDIF-Article 1.0 Author-Name: Anni Lindholm Author-X-Name-First: Anni Author-X-Name-Last: Lindholm Author-Name: Tuomas Korhonen Author-X-Name-First: Tuomas Author-X-Name-Last: Korhonen Author-Name: Teemu Laine Author-X-Name-First: Teemu Author-X-Name-Last: Laine Author-Name: Petri Suomala Author-X-Name-First: Petri Author-X-Name-Last: Suomala Title: Engaging the economic facts and valuations underlying value for money in public procurement Abstract: This paper examines the possibilities and limitations in pursuing value for money (VfM) in public procurement. There is ambiguity about the VfM concept and the methods that public procurers should be using. It is difficult for decision-makers to thoroughly understand the economic facts and valuations underlying VfM. The authors explain the conceptual VfM challenges and present a path to overcoming these with a lifecycle costing (LCC) approach in an indepth case study in the Finnish waste management context.Policy-makers and managers need to be aware that different stakeholders could have different views of what value for money (VfM) is. The authors present a new way of overcoming VfM challenges. They show that lifecycle costing (LCC) provides clear benefits for public procurers to assess the potential for VfM in the pre-tendering phase. Journal: Public Money & Management Pages: 216-223 Issue: 3 Volume: 39 Year: 2019 Month: 4 X-DOI: 10.1080/09540962.2018.1535049 File-URL: http://hdl.handle.net/10.1080/09540962.2018.1535049 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:39:y:2019:i:3:p:216-223 Template-Type: ReDIF-Article 1.0 Author-Name: Il Hwan Chung Author-X-Name-First: Il Hwan Author-X-Name-Last: Chung Title: Does the budget process matter for infrastructure spending? Capital budgeting in local government Abstract: Investment in long-term capital projects plays an increasingly important role in improving the quality of many public services, as well as promoting economic development. Using data on capital spending and capital budget structures in county governments in Georgia, USA, this paper explains how a separate capital budget protects infrastructure spending in times of fiscal distress. The author found little evidence that county governments with a separate capital budget spent more than those without a capital budget.This paper suggests that a separate capital budget in the formal budget process might not preserve capital projects. Practitioners need to pay more attention to mechanisms and processes that set capital spending priorities in the budget process. They also need to consider closer co-ordination between capital budgets and long-term maintenance outlays. Journal: Public Money & Management Pages: 193-200 Issue: 3 Volume: 39 Year: 2019 Month: 4 X-DOI: 10.1080/09540962.2018.1536449 File-URL: http://hdl.handle.net/10.1080/09540962.2018.1536449 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:39:y:2019:i:3:p:193-200 Template-Type: ReDIF-Article 1.0 Author-Name: Steven Parker Author-X-Name-First: Steven Author-X-Name-Last: Parker Title: New development: What is the meaning of philosophy for local government officers? Abstract: This article reflects on how the philosophical foundations of public administration and the practice of local government can be linked together. Informed by Ongaro, E. (2017. Philosophy and public administration: An introduction. Edward Elgar), the relationship between philosophy and public administration is considered, followed by a discussion of what this means for local government. Virtue ethics and utilitarianism are applied to two current examples of local government practice. The article ends by detailing key points for the future relationship between philosophy and local government.This article makes a case for staff in local and central government to have knowledge of philosophy. Journal: Public Money & Management Pages: 224-227 Issue: 3 Volume: 39 Year: 2019 Month: 4 X-DOI: 10.1080/09540962.2018.1552012 File-URL: http://hdl.handle.net/10.1080/09540962.2018.1552012 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:39:y:2019:i:3:p:224-227 Template-Type: ReDIF-Article 1.0 Author-Name: Andrew Massey Author-X-Name-First: Andrew Author-X-Name-Last: Massey Title: Editorial: Amending organizations to advance good governance and inclusiveness Journal: Public Money & Management Pages: 153-154 Issue: 3 Volume: 39 Year: 2019 Month: 4 X-DOI: 10.1080/09540962.2019.1592921 File-URL: http://hdl.handle.net/10.1080/09540962.2019.1592921 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:39:y:2019:i:3:p:153-154 Template-Type: ReDIF-Article 1.0 Author-Name: The Editors Title: Front Matter Journal: Public Money & Management Pages: i-iii Issue: 4 Volume: 25 Year: 2005 X-DOI: 10.1080/09540962.2005.10600091 File-URL: http://hdl.handle.net/10.1080/09540962.2005.10600091 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:25:y:2005:i:4:p:i-iii Template-Type: ReDIF-Article 1.0 Author-Name: Christopher Pollitt Author-X-Name-First: Christopher Author-X-Name-Last: Pollitt Title: British Art Versus European Technocracy—Or Government Versus State? Journal: Public Money & Management Pages: 203-204 Issue: 4 Volume: 25 Year: 2005 X-DOI: 10.1080/09540962.2005.10600092 File-URL: http://hdl.handle.net/10.1080/09540962.2005.10600092 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:25:y:2005:i:4:p:203-204 Template-Type: ReDIF-Article 1.0 Author-Name: Michael Horsman Author-X-Name-First: Michael Author-X-Name-Last: Horsman Title: Murphy’s Laws: A Key Explanatory Tool for Public Sector Disputes in the UK Journal: Public Money & Management Pages: 205-206 Issue: 4 Volume: 25 Year: 2005 X-DOI: 10.1080/09540962.2005.10600093 File-URL: http://hdl.handle.net/10.1080/09540962.2005.10600093 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:25:y:2005:i:4:p:205-206 Template-Type: ReDIF-Article 1.0 Author-Name: Ken Jarrold Author-X-Name-First: Ken Author-X-Name-Last: Jarrold Title: Recovery and Renewal—The New NHS Journal: Public Money & Management Pages: 206-208 Issue: 4 Volume: 25 Year: 2005 X-DOI: 10.1080/09540962.2005.10600094 File-URL: http://hdl.handle.net/10.1080/09540962.2005.10600094 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:25:y:2005:i:4:p:206-208 Template-Type: ReDIF-Article 1.0 Author-Name: David Hunter Author-X-Name-First: David Author-X-Name-Last: Hunter Title: Editorial Journal: Public Money & Management Pages: 209-212 Issue: 4 Volume: 25 Year: 2005 X-DOI: 10.1080/09540962.2005.10600095 File-URL: http://hdl.handle.net/10.1080/09540962.2005.10600095 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:25:y:2005:i:4:p:209-212 Template-Type: ReDIF-Article 1.0 Author-Name: Peter Smith Author-X-Name-First: Peter Author-X-Name-Last: Smith Title: Performance Measurement in Health Care: History, Challenges and Prospects Abstract: A confluence of forces has resulted in massive changes to the collection and use of performance data in the UK health system over the past 25 years. Performance measurement offers major potential benefits for clinical professionals, managers, regulators, politicians, researchers, patients and citizens. However, uncritical reliance on performance data can lead to a number of unintended and adverse consequences. The National Health Service has pioneered the assembly and dissemination of performance data from the early 1980s. This article summarizes the history of performance measurement in the NHS, assesses its effectiveness to date, discusses the major challenges in deploying performance measures, and highlights priorities for policy-makers. Journal: Public Money & Management Pages: 213-220 Issue: 4 Volume: 25 Year: 2005 X-DOI: 10.1080/09540962.2005.10600096 File-URL: http://hdl.handle.net/10.1080/09540962.2005.10600096 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:25:y:2005:i:4:p:213-220 Template-Type: ReDIF-Article 1.0 Author-Name: Stephen Peckham Author-X-Name-First: Stephen Author-X-Name-Last: Peckham Author-Name: Mark Exworthy Author-X-Name-First: Mark Author-X-Name-Last: Exworthy Author-Name: Ian Greener Author-X-Name-First: Ian Author-X-Name-Last: Greener Author-Name: Martin Powell Author-X-Name-First: Martin Author-X-Name-Last: Powell Title: Decentralizing Health Services: More Local Accountability or Just More Central Control? Abstract: This article examines the continuing debate about, and inter-relationship between, the NHS, decentralization and local participation. The focus of the article is the experience of decentralization and participation over the past 25 years and, drawing on a new conceptualization of decentralization, it identifies the extent to which the NHS supports decentralized approaches to participation. Journal: Public Money & Management Pages: 221-228 Issue: 4 Volume: 25 Year: 2005 X-DOI: 10.1080/09540962.2005.10600097 File-URL: http://hdl.handle.net/10.1080/09540962.2005.10600097 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:25:y:2005:i:4:p:221-228 Template-Type: ReDIF-Article 1.0 Author-Name: Rob Baggott Author-X-Name-First: Rob Author-X-Name-Last: Baggott Title: From Sickness to Health? Public Health in England Abstract: Public health is currently high on the political agenda, perhaps at its most prominent for a generation. Yet various policy initiatives to improve public health have been regarded as unsuccessful, while the National Health Service is still seen as a ‘sickness service’. This article explores the development of public health policy in England and asks whether it is likely to become a key driver of policy and service provision in the future. Journal: Public Money & Management Pages: 229-236 Issue: 4 Volume: 25 Year: 2005 X-DOI: 10.1080/09540962.2005.10600098 File-URL: http://hdl.handle.net/10.1080/09540962.2005.10600098 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:25:y:2005:i:4:p:229-236 Template-Type: ReDIF-Article 1.0 Author-Name: Marianna Fotaki Author-X-Name-First: Marianna Author-X-Name-Last: Fotaki Author-Name: Alan Boyd Author-X-Name-First: Alan Author-X-Name-Last: Boyd Title: From Plan to Market: A Comparison of Health and Old Age Care Policies in the UK and Sweden Abstract: This article reviews changes in the organization, delivery and financing of health care and old age services in the UK and Sweden over the past 25 years. User autonomy has become a more important policy objective than equity of access or equality of opportunity, with a greater reliance on market mechanisms for delivering services. The public and politicians seem to be prepared to accept that competition, choice and decentralization may result in a widening of regional and geographical inequalities, and the erosion of the universal character of the welfare state. These developments reflect broader normative shifts in both societies, and are likely to continue and become more widespread in the future, as they will be strongly influenced by demographic and social factors, fiscal constraints and the policies of supranational bodies such as the European Union. Journal: Public Money & Management Pages: 237-243 Issue: 4 Volume: 25 Year: 2005 X-DOI: 10.1080/09540962.2005.10600099 File-URL: http://hdl.handle.net/10.1080/09540962.2005.10600099 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:25:y:2005:i:4:p:237-243 Template-Type: ReDIF-Article 1.0 Author-Name: The Editors Title: Notes for Authors Journal: Public Money & Management Pages: 244-244 Issue: 4 Volume: 25 Year: 2005 X-DOI: 10.1080/09540962.2005.10600100 File-URL: http://hdl.handle.net/10.1080/09540962.2005.10600100 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:25:y:2005:i:4:p:244-244 Template-Type: ReDIF-Article 1.0 Author-Name: Caroline Glendinning Author-X-Name-First: Caroline Author-X-Name-Last: Glendinning Author-Name: Bob Hudson Author-X-Name-First: Bob Author-X-Name-Last: Hudson Author-Name: Robin Means Author-X-Name-First: Robin Author-X-Name-Last: Means Title: Under Strain? Exploring the Troubled Relationship between Health and Social Care Abstract: Relationships between the NHS and social care services over the Past 25 years have a poor history. This article examines the strategies that have been used by central government and by local NHS and social care organizations to overcome difficulties of service co-ordination. The authors conclude that policies reflecting ‘networked’ modes of governance may stand the best chance of success, although evidence of improved impact and outcomes still remains scarce. Journal: Public Money & Management Pages: 245-251 Issue: 4 Volume: 25 Year: 2005 X-DOI: 10.1080/09540962.2005.10600101 File-URL: http://hdl.handle.net/10.1080/09540962.2005.10600101 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:25:y:2005:i:4:p:245-251 Template-Type: ReDIF-Article 1.0 Author-Name: George Boyne Author-X-Name-First: George Author-X-Name-Last: Boyne Author-Name: Jennifer Law Author-X-Name-First: Jennifer Author-X-Name-Last: Law Title: Setting Public Service Outcome Targets: Lessons from Local Public Service Agreements Abstract: Public agencies in the UK and elsewhere are increasingly required to set outcome targets as a strategy for improving their services. A crucial element of this ‘results orientation’ is a clear definition of the desired outcomes and a specification of appropriate performance indicators. A recent example of this policy in the UK—Local Public Service Agreements (LPSAs)—is examined in this article. The authors’ analysis of the first generation of LPSAs shows that just under half of the indicators used were measures of outcome. The authors explain the ‘wicked’ issues in outcome measurement that emerged from the research. Journal: Public Money & Management Pages: 253-260 Issue: 4 Volume: 25 Year: 2005 X-DOI: 10.1080/09540962.2005.10600128 File-URL: http://hdl.handle.net/10.1080/09540962.2005.10600128 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:25:y:2005:i:4:p:253-260 Template-Type: ReDIF-Article 1.0 Author-Name: Irene Bengo Author-X-Name-First: Irene Author-X-Name-Last: Bengo Title: Debate: Impact measurement and social public procurement Journal: Public Money & Management Pages: 391-392 Issue: 5 Volume: 38 Year: 2018 Month: 7 X-DOI: 10.1080/09540962.2018.1471817 File-URL: http://hdl.handle.net/10.1080/09540962.2018.1471817 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:38:y:2018:i:5:p:391-392 Template-Type: ReDIF-Article 1.0 Author-Name: Suzana Grubnic Author-X-Name-First: Suzana Author-X-Name-Last: Grubnic Author-Name: Ian Thomson Author-X-Name-First: Ian Author-X-Name-Last: Thomson Author-Name: Georgios Georgakopolous Author-X-Name-First: Georgios Author-X-Name-Last: Georgakopolous Title: Editorial Journal: Public Money & Management Pages: 325-327 Issue: 5 Volume: 38 Year: 2018 Month: 7 X-DOI: 10.1080/09540962.2018.1477574 File-URL: http://hdl.handle.net/10.1080/09540962.2018.1477574 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:38:y:2018:i:5:p:325-327 Template-Type: ReDIF-Article 1.0 Author-Name: Mark C. Freeman Author-X-Name-First: Mark C. Author-X-Name-Last: Freeman Title: Debate: Why is everyone except me wrong about climate change policy? Journal: Public Money & Management Pages: 328-330 Issue: 5 Volume: 38 Year: 2018 Month: 7 X-DOI: 10.1080/09540962.2018.1477575 File-URL: http://hdl.handle.net/10.1080/09540962.2018.1477575 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:38:y:2018:i:5:p:328-330 Template-Type: ReDIF-Article 1.0 Author-Name: Barry Pemberton Author-X-Name-First: Barry Author-X-Name-Last: Pemberton Author-Name: Wilson Ng Author-X-Name-First: Wilson Author-X-Name-Last: Ng Title: Debate: Too close for comfort? Regulation and governance of the UK’s nuclear industry and implications for inter-generational equity Journal: Public Money & Management Pages: 330-332 Issue: 5 Volume: 38 Year: 2018 Month: 7 X-DOI: 10.1080/09540962.2018.1477576 File-URL: http://hdl.handle.net/10.1080/09540962.2018.1477576 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:38:y:2018:i:5:p:330-332 Template-Type: ReDIF-Article 1.0 Author-Name: Carol A. Adams Author-X-Name-First: Carol A. Author-X-Name-Last: Adams Title: Debate: Integrated reporting and accounting for sustainable development across generations by universities Journal: Public Money & Management Pages: 332-334 Issue: 5 Volume: 38 Year: 2018 Month: 7 X-DOI: 10.1080/09540962.2018.1477580 File-URL: http://hdl.handle.net/10.1080/09540962.2018.1477580 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:38:y:2018:i:5:p:332-334 Template-Type: ReDIF-Article 1.0 Author-Name: Peter Eckersley Author-X-Name-First: Peter Author-X-Name-Last: Eckersley Author-Name: Kit England Author-X-Name-First: Kit Author-X-Name-Last: England Author-Name: Laurence Ferry Author-X-Name-First: Laurence Author-X-Name-Last: Ferry Title: Sustainable development in cities: collaborating to improve urban climate resilience and develop the business case for adaptation Abstract: Fragmented governance contexts make it difficult for public bodies to direct and control climate adaptation initiatives. This paper highlights how Newcastle City Council collaborated with local partners to create a shared understanding of how a major storm could affect public services across North East England. This helped the authority to develop a business case to invest in infrastructure that will help to protect future generations from severe weather events. Journal: Public Money & Management Pages: 335-344 Issue: 5 Volume: 38 Year: 2018 Month: 7 X-DOI: 10.1080/09540962.2018.1477642 File-URL: http://hdl.handle.net/10.1080/09540962.2018.1477642 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:38:y:2018:i:5:p:335-344 Template-Type: ReDIF-Article 1.0 Author-Name: Mercy Denedo Author-X-Name-First: Mercy Author-X-Name-Last: Denedo Author-Name: Ian Thomson Author-X-Name-First: Ian Author-X-Name-Last: Thomson Author-Name: Akira Yonekura Author-X-Name-First: Akira Author-X-Name-Last: Yonekura Title: Accountability, maps and inter-generational equity: evaluating the Nigerian oil spill monitor Abstract: The Oil Spill Monitor (OSM) is an innovative public sector accounting system intended to improve the regulation of oil pollution in the Niger Delta through greater transparency and stakeholders’ engagement. The Nigerian OSM, an online accounting and geographic information system, was set up by non-governmental organizations before becoming part of the regulator’s accountability system. Problems with data quality, regulatory enforcement and remediating practices meant that improved accountability and stakeholder engagement were necessary but not sufficient in this case. Journal: Public Money & Management Pages: 355-364 Issue: 5 Volume: 38 Year: 2018 Month: 7 X-DOI: 10.1080/09540962.2018.1477662 File-URL: http://hdl.handle.net/10.1080/09540962.2018.1477662 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:38:y:2018:i:5:p:355-364 Template-Type: ReDIF-Article 1.0 Author-Name: Carlos Larrinaga Author-X-Name-First: Carlos Author-X-Name-Last: Larrinaga Author-Name: Mercedes Luque-Vilchez Author-X-Name-First: Mercedes Author-X-Name-Last: Luque-Vilchez Author-Name: Rosa Fernández Author-X-Name-First: Rosa Author-X-Name-Last: Fernández Title: Sustainability accounting regulation in Spanish public sector organizations Abstract: In 2011, the Spanish government made sustainability accounting mandatory for public sector organizations. This paper documents why, despite the new legislation, the quantity and quality of sustainability accounting practices remains low. Journal: Public Money & Management Pages: 345-354 Issue: 5 Volume: 38 Year: 2018 Month: 7 X-DOI: 10.1080/09540962.2018.1477669 File-URL: http://hdl.handle.net/10.1080/09540962.2018.1477669 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:38:y:2018:i:5:p:345-354 Template-Type: ReDIF-Article 1.0 Author-Name: Monica Montecalvo Author-X-Name-First: Monica Author-X-Name-Last: Montecalvo Author-Name: Federica Farneti Author-X-Name-First: Federica Author-X-Name-Last: Farneti Author-Name: Charl de Villiers Author-X-Name-First: Charl Author-X-Name-Last: de Villiers Title: The potential of integrated reporting to enhance sustainability reporting in the public sector Abstract: This paper examines the influence of integrated reporting (IR) on the sustainability reporting practices of a state-owned enterprise through a content analysis of their reports and interviews with report preparers. The findings show a steady increase in the quantity and quality of sustainability disclosures. In 2012, the organization chose to adopt the IR framework in order to enhance sustainability reporting for all stakeholders. The IR process resulted in a more balanced disclosure of material aspects of sustainability. However, while IR has the potential to enhance public sector sustainability reporting, inter-generational equity issues were ignored. Journal: Public Money & Management Pages: 365-374 Issue: 5 Volume: 38 Year: 2018 Month: 7 X-DOI: 10.1080/09540962.2018.1477675 File-URL: http://hdl.handle.net/10.1080/09540962.2018.1477675 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:38:y:2018:i:5:p:365-374 Template-Type: ReDIF-Article 1.0 Author-Name: Colin Dey Author-X-Name-First: Colin Author-X-Name-Last: Dey Author-Name: Jane Gibbon Author-X-Name-First: Jane Author-X-Name-Last: Gibbon Title: New development: Private finance over public good? Questioning the value of impact bonds Abstract: This article contrasts the proposed benefits of social impact bonds (SIBs) with the more mixed performance of initial projects, and reviews the early literature, revealing a similar divide between initial optimism and subsequent critique. Despite this, SIBs continue to receive high-level support, while expanding their reach through controversial new ‘development’ and ‘environmental’ impact bonds. This situation deserves more scrutiny in the accounting literature. Journal: Public Money & Management Pages: 375-378 Issue: 5 Volume: 38 Year: 2018 Month: 7 X-DOI: 10.1080/09540962.2018.1477676 File-URL: http://hdl.handle.net/10.1080/09540962.2018.1477676 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:38:y:2018:i:5:p:375-378 Template-Type: ReDIF-Article 1.0 Author-Name: Ian Thomson Author-X-Name-First: Ian Author-X-Name-Last: Thomson Author-Name: Suzana Grubnic Author-X-Name-First: Suzana Author-X-Name-Last: Grubnic Author-Name: Georgios Georgakopolous Author-X-Name-First: Georgios Author-X-Name-Last: Georgakopolous Title: Review: Time machines, ethics and sustainable development: accounting for inter-generational equity in public sector organizations Abstract: This review paper explores the key challenges associated with effective inter-generational equity accounts in relation to the governance of public sector organizations and sustainable development transformations. Three different approaches to inter-generational equity accounting are evaluated and an outline for future research is provided. Journal: Public Money & Management Pages: 379-388 Issue: 5 Volume: 38 Year: 2018 Month: 7 X-DOI: 10.1080/09540962.2018.1477677 File-URL: http://hdl.handle.net/10.1080/09540962.2018.1477677 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:38:y:2018:i:5:p:379-388 Template-Type: ReDIF-Article 1.0 Author-Name: David Griggs Author-X-Name-First: David Author-X-Name-Last: Griggs Author-Name: Liam Smith Author-X-Name-First: Liam Author-X-Name-Last: Smith Title: Debate: Doing well by doing good: should it be compulsory? Journal: Public Money & Management Pages: 389-391 Issue: 5 Volume: 38 Year: 2018 Month: 7 X-DOI: 10.1080/09540962.2018.1478486 File-URL: http://hdl.handle.net/10.1080/09540962.2018.1478486 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:38:y:2018:i:5:p:389-391 Template-Type: ReDIF-Article 1.0 Author-Name: Heinrich Oosthuizen Author-X-Name-First: Heinrich Author-X-Name-Last: Oosthuizen Author-Name: Roger Willett Author-X-Name-First: Roger Author-X-Name-Last: Willett Author-Name: Trevor Wilmshurst Author-X-Name-First: Trevor Author-X-Name-Last: Wilmshurst Author-Name: Belinda Williams Author-X-Name-First: Belinda Author-X-Name-Last: Williams Title: Accounting for national waste data: a Southern Tasmania outsourcing perspective Abstract: This paper assesses the extent to which the accountability expectations of the Australian federal government with respect to the reporting of waste data are satisfied by local government authorities in Southern Tasmania. A case study, based on the Southern Tasmanian Waste Strategy Authority and its member councils, shows the complex accountability relations generated by outsourcing of waste management services in local government and the instrumental, legalistic attitude of managers to their accountability responsibilities. Journal: Public Money & Management Pages: 393-402 Issue: 5 Volume: 38 Year: 2018 Month: 7 X-DOI: 10.1080/09540962.2018.1478495 File-URL: http://hdl.handle.net/10.1080/09540962.2018.1478495 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:38:y:2018:i:5:p:393-402 Template-Type: ReDIF-Article 1.0 Author-Name: Tony Bolden Author-X-Name-First: Tony Author-X-Name-Last: Bolden Author-Name: Reg Harman Author-X-Name-First: Reg Author-X-Name-Last: Harman Title: New development: Decentralizing governance in England—transport's key role Abstract: Transport holds the key to effective decentralization of responsibilities in England. But transport cannot be considered in isolation from other functions. It has close links with spatial planning and other environmental, economic and social activities and they must function together. Decentralization must take this on board for England as a whole. There should be combined authorities established throughout England that are viable and accountable to the areas they serve. Journal: Public Money & Management Pages: 403-406 Issue: 5 Volume: 38 Year: 2018 Month: 7 X-DOI: 10.1080/09540962.2018.1478499 File-URL: http://hdl.handle.net/10.1080/09540962.2018.1478499 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:38:y:2018:i:5:p:403-406 Template-Type: ReDIF-Article 1.0 Author-Name: Oraphan Nakmahachalasint Author-X-Name-First: Oraphan Author-X-Name-Last: Nakmahachalasint Author-Name: Kanogporn Narktabtee Author-X-Name-First: Kanogporn Author-X-Name-Last: Narktabtee Title: Implementation of accrual accounting in Thailand’s central government Abstract: This paper evaluates the outcomes of accrual accounting implementation in Thailand’s central government. A new conceptual framework was used to study transition barriers and their effects. Financial transparency and accountability were shown to have improved. Significant barriers to the transition to accrual accounting include a lack of incentives, a management culture, a lack of accounting manuals, and a failure to understand accrual information.IMPACTThis paper explains the transition barriers Thailand has faced in adopting accrual accounting in its central government and how these barriers are affecting financial reporting in the public sector. The results in this paper can be applied to other countries in terms of evaluating outcomes or planning transition processes. Journal: Public Money & Management Pages: 139-147 Issue: 2 Volume: 39 Year: 2019 Month: 2 X-DOI: 10.1080/09540962.2018.1478516 File-URL: http://hdl.handle.net/10.1080/09540962.2018.1478516 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:39:y:2019:i:2:p:139-147 Template-Type: ReDIF-Article 1.0 Author-Name: Qing Miao Author-X-Name-First: Qing Author-X-Name-Last: Miao Author-Name: Nathan Eva Author-X-Name-First: Nathan Author-X-Name-Last: Eva Author-Name: Alexander Newman Author-X-Name-First: Alexander Author-X-Name-Last: Newman Author-Name: Gary Schwarz Author-X-Name-First: Gary Author-X-Name-Last: Schwarz Title: Public service motivation and performance: The role of organizational identification Abstract: Although the association between public service motivation (PSM) and job performance has received increased attention, there is limited knowledge of the mechanisms underlying its effects. Utilizing data from Chinese civil servants and their supervisors, the authors found that PSM results in higher levels of organizational identification and leads to higher levels of job performance because civil servants perceive the organization’s fate and results as their own.IMPACTOur study demonstrates that organizational identification is a key mechanism that explains how public service motivation (PSM) leads to higher levels of performance. To improve performance, public agencies should create an environment that helps employees identify with the organization, for example by highlighting the distinct services that the organization provides for the public and by establishing socialization practices for newcomers. Journal: Public Money & Management Pages: 77-85 Issue: 2 Volume: 39 Year: 2019 Month: 2 X-DOI: 10.1080/09540962.2018.1556004 File-URL: http://hdl.handle.net/10.1080/09540962.2018.1556004 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:39:y:2019:i:2:p:77-85 Template-Type: ReDIF-Article 1.0 Author-Name: Andreas Bergmann Author-X-Name-First: Andreas Author-X-Name-Last: Bergmann Title: Editorial: Improving global public financial management Journal: Public Money & Management Pages: 75-76 Issue: 2 Volume: 39 Year: 2019 Month: 2 X-DOI: 10.1080/09540962.2019.1580888 File-URL: http://hdl.handle.net/10.1080/09540962.2019.1580888 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:39:y:2019:i:2:p:75-76 Template-Type: ReDIF-Article 1.0 Author-Name: Harun Harun Author-X-Name-First: Harun Author-X-Name-Last: Harun Author-Name: Monir Mir Author-X-Name-First: Monir Author-X-Name-Last: Mir Author-Name: David Carter Author-X-Name-First: David Author-X-Name-Last: Carter Author-Name: Yi An Author-X-Name-First: Yi Author-X-Name-Last: An Title: Examining the unintended outcomes of NPM reforms in Indonesia Abstract: This paper argues that despite Indonesia’s implementation of public sector reforms, the impact of these reforms has yet to achieve the goal of improving governance and preventing corruption. The obvious place to lay blame would be a lack of state capacity, but this study presents evidence to argue that the legacy of General Suharto’s authoritarian regime and the cultural ecology of Indonesian bureaucracy has compromised the government’s capacity to implement these public sector reforms in a meaningful way.IMPACTThis paper highlights some fundamental points for public policy-makers using NPM techniques to improve accountability and to counter fraud. First, the cultural context and costs of reforms should be taken into account before implementing new accounting technology. Second, policy-makers should consult academic work on the implementation of new reporting systems and other NPM policies. Finally, the powers of local politicians (for example mayors or district heads) need to be controlled to ensure they do not undermine the role of accounting and auditing for better transparency, governance and corruption eradication. Journal: Public Money & Management Pages: 86-94 Issue: 2 Volume: 39 Year: 2019 Month: 2 X-DOI: 10.1080/09540962.2019.1580892 File-URL: http://hdl.handle.net/10.1080/09540962.2019.1580892 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:39:y:2019:i:2:p:86-94 Template-Type: ReDIF-Article 1.0 Author-Name: Rachel Baskerville Author-X-Name-First: Rachel Author-X-Name-Last: Baskerville Author-Name: Giuseppe Grossi Author-X-Name-First: Giuseppe Author-X-Name-Last: Grossi Title: Glocalization of accounting standards: Observations on neo-institutionalism of IPSAS Abstract: This paper defines and then observes processes of glocalization surrounding the adoption of International Public Sector Accounting Standards (IPSAS) for public sector financial reporting. Glocalization can be best understood using sociological institutionalism, because this theory focuses on the retention of identity, and processes of legitimacy, during adaptation (diffusion) of standards. The paper discusses the history of standard-setting for the public sector in New Zealand to explain why this theory has value.IMPACTThis paper defines and describes the utility of the concept of glocalization in analysing the implementation of IPSAS, with a New Zealand focus. The value of the paper is in its combination of a jurisdiction-specific experience with an understanding of the broader issues of ‘global versus local’ and processes of sociological institutionalism. Such studies of IPSAS adoption can offer distinctive perspectives on global processes of isomorphism within neo-institutional theory. This paper explains the advantages of flexible strategies to standard-setters. Journal: Public Money & Management Pages: 95-103 Issue: 2 Volume: 39 Year: 2019 Month: 2 X-DOI: 10.1080/09540962.2019.1580894 File-URL: http://hdl.handle.net/10.1080/09540962.2019.1580894 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:39:y:2019:i:2:p:95-103 Template-Type: ReDIF-Article 1.0 Author-Name: Alistair Brown Author-X-Name-First: Alistair Author-X-Name-Last: Brown Title: Meeting Bougainville’s co-produced reporting expectations Abstract: Using the theory of indigenous alternatives, this paper considers whether the Autonomous Bougainville Government (ABG) complies with Bougainville’s co-produced financial reporting expectations. Textual analysis of the indigenous-led state audit reports from 2008 to 2013 shows that the ABG’s financial statements were disclaimed. The study considers how the deployment of indigenous alternative mechanisms may help improve reporting outcomes of the ABG.IMPACTCo-produced policies arranged in the aftermath of jurisdictions that have just endured civil wars may be well-intentioned but their impact may count for little if pedestrian processes, such as financial reporting and the rendering of accountability by an autonomous government, do not meet co-produced reporting expectations. This paper highlights how financial statements of the Autonomous Bougainville Government (ABG) from 2008 to 2013 did not meet those reporting expectations. The inability of the ABG to provide an account of its activities appears to undermine calls for Bougainville’s independence. Journal: Public Money & Management Pages: 104-112 Issue: 2 Volume: 39 Year: 2019 Month: 2 X-DOI: 10.1080/09540962.2019.1580895 File-URL: http://hdl.handle.net/10.1080/09540962.2019.1580895 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:39:y:2019:i:2:p:104-112 Template-Type: ReDIF-Article 1.0 Author-Name: Josette Caruana Author-X-Name-First: Josette Author-X-Name-Last: Caruana Author-Name: Louise Grima Author-X-Name-First: Louise Author-X-Name-Last: Grima Title: IPSAS, ESA and the fiscal deficit—a question of calibration Abstract: The academic literature on IPSAS adoption is not clear whether this would lead to a fiscal deficit measure close to that reported in national accounts. This paper presents a case study which attempts to clarify this dilemma. The authors show that IPSAS compliance would result in yet another deficit measure that is nowhere close to the statistical measure, leading to even more confusion.IMPACTIPSAS compliance would neither simplify nor standardize the conversion exercise that EU member countries have to do to change a governmental accounting deficit to the EC’s required statistical deficit. Nor would it directly lead to more reliable statistical data. The authors therefore question the impact of the proposed EPSAS on the quality of macro-surveillance. Journal: Public Money & Management Pages: 113-122 Issue: 2 Volume: 39 Year: 2019 Month: 2 X-DOI: 10.1080/09540962.2019.1580897 File-URL: http://hdl.handle.net/10.1080/09540962.2019.1580897 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:39:y:2019:i:2:p:113-122 Template-Type: ReDIF-Article 1.0 Author-Name: Muhammad Nurul Houqe Author-X-Name-First: Muhammad Nurul Author-X-Name-Last: Houqe Author-Name: Tony van Zijl Author-X-Name-First: Tony Author-X-Name-Last: van Zijl Author-Name: A. K. M. Waresul Karim Author-X-Name-First: A. K. M. Author-X-Name-Last: Waresul Karim Author-Name: Andrew Mahoney Author-X-Name-First: Andrew Author-X-Name-Last: Mahoney Title: What is the impact of corruption on audit fees? Abstract: This study examines the impact of country-level corruption on audit fees. Using a sample of 102,934 companies from 48 countries over the period 1998–2014, the authors find that audit fees are positively associated with higher levels of corruption. They also discovered that corruption adds a significant margin to the premium paid to Big 4 (Deloitte Touche Tohmatsu, PricewaterhouseCoopers, Ernst & Young and KPMG) auditors. The study opens up a new line of research and adds significantly to the academic literature on the Big 4 audit premium.IMPACTThe study has several important implications for academics and policy-makers. These include discussion of the factors driving corruption and the role of auditing. Knowledge of the factors driving corruption should guide policy-makers to adoption of polices that could reduce corruption. The finding that audit fees are positively associated with corruption, as well as with audit quality, points to the potential for auditing as a tool for corruption control beyond its traditional role as an assurance service. Journal: Public Money & Management Pages: 123-131 Issue: 2 Volume: 39 Year: 2019 Month: 2 X-DOI: 10.1080/09540962.2019.1580912 File-URL: http://hdl.handle.net/10.1080/09540962.2019.1580912 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:39:y:2019:i:2:p:123-131 Template-Type: ReDIF-Article 1.0 Author-Name: Joanna Wegrzyn Author-X-Name-First: Joanna Author-X-Name-Last: Wegrzyn Author-Name: Michal Gluszak Author-X-Name-First: Michal Author-X-Name-Last: Gluszak Author-Name: Agnieszka Telega Author-X-Name-First: Agnieszka Author-X-Name-Last: Telega Title: Infrastructure endowment, financial constraints and willingness to engage in PPPs: The case of Poland Abstract: Public-private partnership (PPP) is widely considered to be a solution to overcoming a public infrastructure gap while providing value for money. A growing body of empirical research papers suggests that value for money is not the only reason for a government setting up PPPs. This paper presents a detailed analysis of why local municipalities in Poland have chosen the PPP route to develop public infrastructure.IMPACTGovernment’s investment opportunities are often restricted by debt limits. That is why a PPP can be an attractive solution. Municipalities in Poland seem to opt for PPPs to keep their debt figures low. There is a risk that they are choosing the PPP route for the wrong reasons. Therefore we suggest that legislation is needed that requires greater financial transparency of PPP projects. This could help verify whether PPPs are being compiled according to EUROSTAT rules and to assess if PPP really is the best available option in terms of value for money. Journal: Public Money & Management Pages: 132-138 Issue: 2 Volume: 39 Year: 2019 Month: 2 X-DOI: 10.1080/09540962.2019.1580914 File-URL: http://hdl.handle.net/10.1080/09540962.2019.1580914 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:39:y:2019:i:2:p:132-138 Template-Type: ReDIF-Article 1.0 Author-Name: Tarek Rana Author-X-Name-First: Tarek Author-X-Name-Last: Rana Author-Name: Danture Wickramasinghe Author-X-Name-First: Danture Author-X-Name-Last: Wickramasinghe Author-Name: Enrico Bracci Author-X-Name-First: Enrico Author-X-Name-Last: Bracci Title: New development: Integrating risk management in management control systems—lessons for public sector managers Abstract: Exploring multiple dimensions of management control systems (MCS), this article proposes a new framework to integrate risk management with strategy, MCS and performance measurement systems (PMS). Considering the public sector as a focal point, the article points to some enterprise risk management (ERM) issues and argues that ERM-enabled MCS has potential to improve PMS and strategic decision-making, leading to a more proactive risk management framework and a culture that promotes performance driven accountability. Consequently, the article calls for further research towards solving the public sector’s risk management problems, motivating its managers to adopt best practices, and stimulating suitable policy developments. Journal: Public Money & Management Pages: 148-151 Issue: 2 Volume: 39 Year: 2019 Month: 2 X-DOI: 10.1080/09540962.2019.1580921 File-URL: http://hdl.handle.net/10.1080/09540962.2019.1580921 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:39:y:2019:i:2:p:148-151 Template-Type: ReDIF-Article 1.0 Author-Name: Pat Barrett AO Author-X-Name-First: Pat Author-X-Name-Last: Barrett AO Title: New development: Parliamentary ‘watchdogs’ taking a higher profile on government programme performance and accountability? Abstract: The ‘Holy Grail’ of decades of public sector reform has been the public availability of readily-understandable, reliable and meaningful performance information about government activities and programmes. Maps have been drawn; processes have been developed; some actual progress has been made in a number of countries; but the end is not in sight. Put simply, particularly in Westminster government-type systems, it remains the case, at least in broad terms, that the government is responsible for policy; the public service for administration and service delivery; and the parliament for oversight and review. In reality, the situation has become more complicated with the growth of the ‘information economy’, internationalization, the greater involvement of the private sector in government activities generally and changing public views and expectations of government, not least in respect of trust and confidence in politicians and public institutions. At the very least, it is still a situation of ‘work-in-progress’ trying to catch up with the changing national and international environment. Journal: Public Money & Management Pages: 471-476 Issue: 6 Volume: 38 Year: 2018 Month: 9 X-DOI: 10.1080/09540962.2018.1446879 File-URL: http://hdl.handle.net/10.1080/09540962.2018.1446879 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:38:y:2018:i:6:p:471-476 Template-Type: ReDIF-Article 1.0 Author-Name: John Rodwell Author-X-Name-First: John Author-X-Name-Last: Rodwell Title: Managing employees in aged care: live the principles Abstract: Aged care services are a large recipient of public money in many developed countries and are primarily provided by nonprofit organizations in Australia. This paper reports on an investigation into the impacts of the psychological contract for nurses in nonprofit aged care. The results highlight the importance of nonprofit organizations fulfilling their obligations and living their principles. Aged care nurses who perceive breaches to their psychological contract are likely to de-identify from the organization. Journal: Public Money & Management Pages: 463-470 Issue: 6 Volume: 38 Year: 2018 Month: 9 X-DOI: 10.1080/09540962.2018.1455970 File-URL: http://hdl.handle.net/10.1080/09540962.2018.1455970 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:38:y:2018:i:6:p:463-470 Template-Type: ReDIF-Article 1.0 Author-Name: David Walker Author-X-Name-First: David Author-X-Name-Last: Walker Title: Debate: Fulton at 50—Whitehall still doesn't get it Journal: Public Money & Management Pages: 461-462 Issue: 6 Volume: 38 Year: 2018 Month: 9 X-DOI: 10.1080/09540962.2018.1471279 File-URL: http://hdl.handle.net/10.1080/09540962.2018.1471279 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:38:y:2018:i:6:p:461-462 Template-Type: ReDIF-Article 1.0 Author-Name: James L. Chan Author-X-Name-First: James L. Author-X-Name-Last: Chan Author-Name: Xiaohu Wang Author-X-Name-First: Xiaohu Author-X-Name-Last: Wang Title: Editorial Journal: Public Money & Management Pages: 407-410 Issue: 6 Volume: 38 Year: 2018 Month: 9 X-DOI: 10.1080/09540962.2018.1486099 File-URL: http://hdl.handle.net/10.1080/09540962.2018.1486099 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:38:y:2018:i:6:p:407-410 Template-Type: ReDIF-Article 1.0 Author-Name: Wilson Wong Author-X-Name-First: Wilson Author-X-Name-Last: Wong Author-Name: Hanyu Xiao Author-X-Name-First: Hanyu Author-X-Name-Last: Xiao Title: Twenty years of Hong Kong and Macao under Chinese rule: being absorbed under ‘one country, two systems’ Abstract: This paper examines the implementation of ‘one country, two systems’ (1C2S) in the two former Western colonies, Hong Kong and Macao, as a policy innovation in managing inter-governmental relations of a large, diverse country like China. 1C2S embodies internal tensions because the Hong Kong and Chinese governments have multiple and often incompatible goals. After 20 years, these two special administrative regions (SARs) of China are gradually being absorbed. Journal: Public Money & Management Pages: 411-418 Issue: 6 Volume: 38 Year: 2018 Month: 9 X-DOI: 10.1080/09540962.2018.1486101 File-URL: http://hdl.handle.net/10.1080/09540962.2018.1486101 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:38:y:2018:i:6:p:411-418 Template-Type: ReDIF-Article 1.0 Author-Name: Guang Zhang Author-X-Name-First: Guang Author-X-Name-Last: Zhang Title: The revolutions in China’s inter-governmental fiscal system Abstract: There were three periods in the development of China’s inter-governmental fiscal system. In the first period (1950s to 1979), local governments collected tax revenues and remitted upward to the central government. Reforms during the next two periods made revolutionary changes to the system. The tax-sharing system (established in 1994) provides for revenue centralization, spending decentralization, and large central transfers to local governments. This system remains largely in force. Journal: Public Money & Management Pages: 419-426 Issue: 6 Volume: 38 Year: 2018 Month: 9 X-DOI: 10.1080/09540962.2018.1486104 File-URL: http://hdl.handle.net/10.1080/09540962.2018.1486104 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:38:y:2018:i:6:p:419-426 Template-Type: ReDIF-Article 1.0 Author-Name: Hong Yu Author-X-Name-First: Hong Author-X-Name-Last: Yu Author-Name: Li Wang Author-X-Name-First: Li Author-X-Name-Last: Wang Author-Name: Zhirong Jerry Zhao Author-X-Name-First: Zhirong Jerry Author-X-Name-Last: Zhao Title: Central–provincial sharing of financial responsibilities for China's social safety-net Abstract: Using Chinese provincial panel data from 2004 to 2014, this paper describes the division of fiscal responsibilities in basic social assistance and services (BSAS): China's social safety-net programme. The results suggest that there has been a recentralization—provinces with weaker economic conditions rely more on central governmental transfers, showing signs of fiscal equalization. The authors did not find any evidence of ethnicity-based preferential treatments. Journal: Public Money & Management Pages: 427-436 Issue: 6 Volume: 38 Year: 2018 Month: 9 X-DOI: 10.1080/09540962.2018.1486105 File-URL: http://hdl.handle.net/10.1080/09540962.2018.1486105 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:38:y:2018:i:6:p:427-436 Template-Type: ReDIF-Article 1.0 Author-Name: May Chu Author-X-Name-First: May Author-X-Name-Last: Chu Author-Name: Jianhua Wang Author-X-Name-First: Jianhua Author-X-Name-Last: Wang Title: Central–local collaboration in regulating food safety in China Abstract: This paper analyses how China's inter-governmental arrangements have functioned in different ways to reduce food risk. While there is greater transparency, consistency, and inclusiveness in the process of setting food safety standards than in the past, the central government has almost exclusive power over these standards. Local governments are mainly responsible for gathering timely information and enforcing standards. This institutional design has redistributed costs for both the food producers and regulators alike, and enhanced public participation. Journal: Public Money & Management Pages: 437-444 Issue: 6 Volume: 38 Year: 2018 Month: 9 X-DOI: 10.1080/09540962.2018.1486107 File-URL: http://hdl.handle.net/10.1080/09540962.2018.1486107 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:38:y:2018:i:6:p:437-444 Template-Type: ReDIF-Article 1.0 Author-Name: Baojian Xie Author-X-Name-First: Baojian Author-X-Name-Last: Xie Author-Name: Lin Ye Author-X-Name-First: Lin Author-X-Name-Last: Ye Author-Name: Shao Zijie Author-X-Name-First: Shao Author-X-Name-Last: Zijie Title: Managing and financing metropolitan public services in China: experience of the Pearl River Delta region Abstract: Under China’s current fiscal policies and inter-governmental relations, it is a significant challenge to finance and deliver public services across jurisdictions. This challenge was met in the Pearl River Delta region in southern China with a collaborative governance approach. Directives from higher-level governments and horizontal inter-city fiscal arrangements were successfully combined to deliver public services. Effective networks should be developed to improve co-ordination and collaboration in delivering cross-jurisdictional public services. Journal: Public Money & Management Pages: 445-452 Issue: 6 Volume: 38 Year: 2018 Month: 9 X-DOI: 10.1080/09540962.2018.1486627 File-URL: http://hdl.handle.net/10.1080/09540962.2018.1486627 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:38:y:2018:i:6:p:445-452 Template-Type: ReDIF-Article 1.0 Author-Name: James L. Chan Author-X-Name-First: James L. Author-X-Name-Last: Chan Title: Review: Chinese public administration and finance—a call for a new theory, research and dialogue Abstract: In implementing its national strategy to achieve global leadership, China needs a new public administration theory that integrates political administration, economic management and social regulation. Even so, China has already started to promote its brand of political and economic development abroad. Therefore new comparative research and dialogue is called to explore the universality of Chinese and Western public administration ideas. Journal: Public Money & Management Pages: 453-460 Issue: 6 Volume: 38 Year: 2018 Month: 9 X-DOI: 10.1080/09540962.2018.1486628 File-URL: http://hdl.handle.net/10.1080/09540962.2018.1486628 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:38:y:2018:i:6:p:453-460 Template-Type: ReDIF-Article 1.0 Author-Name: Laurence Ferry Author-X-Name-First: Laurence Author-X-Name-Last: Ferry Author-Name: Rhys Andrews Author-X-Name-First: Rhys Author-X-Name-Last: Andrews Author-Name: Chris Skelcher Author-X-Name-First: Chris Author-X-Name-Last: Skelcher Author-Name: Piotr Wegorowski Author-X-Name-First: Piotr Author-X-Name-Last: Wegorowski Title: New development: Corporatization of local authorities in England in the wake of austerity 2010–2016 Abstract: A key institutional driver of current reforms within English local government is ‘alternative service delivery’. Our review of councils’ annual accounts between 2010/11 and 2016/17 suggests ‘corporatization’—the creation of local authority companies—is a growing phenomenon across the whole of English local government. This represents such a significant and far-reaching development in the governance, performance and efficiency of local public services that it constitutes a major field-level change at the interstices of the institutions of state, market, corporation and community. In this article, the authors briefly sketch ways corporatization could be regarded as a field-level change, before presenting findings and reflecting on their implications. Journal: Public Money & Management Pages: 477-480 Issue: 6 Volume: 38 Year: 2018 Month: 9 X-DOI: 10.1080/09540962.2018.1486629 File-URL: http://hdl.handle.net/10.1080/09540962.2018.1486629 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:38:y:2018:i:6:p:477-480 Template-Type: ReDIF-Article 1.0 Author-Name: Noel Hyndman Author-X-Name-First: Noel Author-X-Name-Last: Hyndman Title: Editorial: The charity sector— changing times, changing challenges Journal: Public Money & Management Pages: 149-153 Issue: 3 Volume: 37 Year: 2017 Month: 4 X-DOI: 10.1080/09540962.2017.1281608 File-URL: http://hdl.handle.net/10.1080/09540962.2017.1281608 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:37:y:2017:i:3:p:149-153 Template-Type: ReDIF-Article 1.0 Author-Name: Laura Anderson Author-X-Name-First: Laura Author-X-Name-Last: Anderson Title: Debate: Regulation in the charity sector—reflections from Scotland from the first 10 years Journal: Public Money & Management Pages: 153-156 Issue: 3 Volume: 37 Year: 2017 Month: 4 X-DOI: 10.1080/09540962.2017.1281611 File-URL: http://hdl.handle.net/10.1080/09540962.2017.1281611 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:37:y:2017:i:3:p:153-156 Template-Type: ReDIF-Article 1.0 Author-Name: Ciaran Connolly Author-X-Name-First: Ciaran Author-X-Name-Last: Connolly Author-Name: Noel Hyndman Author-X-Name-First: Noel Author-X-Name-Last: Hyndman Title: The donor–beneficiary charity accountability paradox: a tale of two stakeholders Abstract: Using stakeholder theory, this paper explores the motivations of charities in discharging accountability and the interplay of donor and beneficiary accountability needs. It considers the extent to which concentration on one group may disadvantage another. The authors found that stakeholders commonly perceived as more salient, such as donors, cede power and impute saliency to beneficiaries. Journal: Public Money & Management Pages: 157-164 Issue: 3 Volume: 37 Year: 2017 Month: 4 X-DOI: 10.1080/09540962.2017.1281629 File-URL: http://hdl.handle.net/10.1080/09540962.2017.1281629 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:37:y:2017:i:3:p:157-164 Template-Type: ReDIF-Article 1.0 Author-Name: Janet Mack Author-X-Name-First: Janet Author-X-Name-Last: Mack Author-Name: Gareth G. Morgan Author-X-Name-First: Gareth G. Author-X-Name-Last: Morgan Author-Name: Oonagh B. Breen Author-X-Name-First: Oonagh B. Author-X-Name-Last: Breen Author-Name: Carolyn J. Cordery Author-X-Name-First: Carolyn J. Author-X-Name-Last: Cordery Title: Financial reporting by charities: a matched case study analysis from four countries Abstract: This paper analyses financial reporting requirements applicable to charities in four jurisdictions—Australia; England; Ireland; New Zealand—using case study analysis which compares the actual financial statements of four charities operating in the same field and with similar levels of total income. The authors highlight common issues and implications in terms of the concepts underpinning not-for-profit organization (NPO) financial reporting and argue the case for harmonized international NPO accounting standards. Journal: Public Money & Management Pages: 165-172 Issue: 3 Volume: 37 Year: 2017 Month: 4 X-DOI: 10.1080/09540962.2017.1281638 File-URL: http://hdl.handle.net/10.1080/09540962.2017.1281638 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:37:y:2017:i:3:p:165-172 Template-Type: ReDIF-Article 1.0 Author-Name: Cherrie Yang Author-X-Name-First: Cherrie Author-X-Name-Last: Yang Author-Name: Deryl Northcott Author-X-Name-First: Deryl Author-X-Name-Last: Northcott Author-Name: Rowena Sinclair Author-X-Name-First: Rowena Author-X-Name-Last: Sinclair Title: The accountability information needs of key charity funders Abstract: Government and philanthropic funders are key charity stakeholders, yet we know little about their accountability information needs. This New Zealand study captures these stakeholders’ perceptions of the background, financial and non-financial performance information they need from charities. It also reveals how, in addition to imposing reporting requirements, these key funders engage in ‘institutional work’ to ensure they receive appropriate accountability information. Journal: Public Money & Management Pages: 173-180 Issue: 3 Volume: 37 Year: 2017 Month: 4 X-DOI: 10.1080/09540962.2017.1281649 File-URL: http://hdl.handle.net/10.1080/09540962.2017.1281649 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:37:y:2017:i:3:p:173-180 Template-Type: ReDIF-Article 1.0 Author-Name: Diana Limburg Author-X-Name-First: Diana Author-X-Name-Last: Limburg Author-Name: Cathy Knowles Author-X-Name-First: Cathy Author-X-Name-Last: Knowles Author-Name: Maureen McCulloch Author-X-Name-First: Maureen Author-X-Name-Last: McCulloch Author-Name: Laura Spira Author-X-Name-First: Laura Author-X-Name-Last: Spira Title: Integrated performance management using information technology: a study of UK charities Abstract: This paper explores how UK charities use information technology (IT) to support integrated performance management (IPM). Based on six case studies of small and medium-sized charities (SMCs), it finds that SMCs see IT as important for IPM, but face significant barriers establishing effective IPM. The paper concludes that charities would benefit from a more strategic infrastructure approach to IT, integrating IT for data, information and knowledge. Journal: Public Money & Management Pages: 181-188 Issue: 3 Volume: 37 Year: 2017 Month: 4 X-DOI: 10.1080/09540962.2017.1281657 File-URL: http://hdl.handle.net/10.1080/09540962.2017.1281657 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:37:y:2017:i:3:p:181-188 Template-Type: ReDIF-Article 1.0 Author-Name: Carolyn J. Cordery Author-X-Name-First: Carolyn J. Author-X-Name-Last: Cordery Author-Name: Karen A. Smith Author-X-Name-First: Karen A. Author-X-Name-Last: Smith Author-Name: Harry Berger Author-X-Name-First: Harry Author-X-Name-Last: Berger Title: Future scenarios for the charity sector in 2045 Abstract: Rapid change is affecting the demography, technology and availability of resources (both financial and volunteer) on which charities draw. This paper presents four different scenarios that could describe the charity sector one generation from now as it responds to a different world. We highlight the dangers if any one scenario becomes dominant. While it is inevitable that change will occur, these drawbacks should be minimized and it is important that public funders and policy makers steer intelligently through this changing world. Also, charity leaders must prepare and plan for inevitable change in the sector. Journal: Public Money & Management Pages: 189-196 Issue: 3 Volume: 37 Year: 2017 Month: 4 X-DOI: 10.1080/09540962.2017.1281662 File-URL: http://hdl.handle.net/10.1080/09540962.2017.1281662 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:37:y:2017:i:3:p:189-196 Template-Type: ReDIF-Article 1.0 Author-Name: Andrew Hind Author-X-Name-First: Andrew Author-X-Name-Last: Hind Title: New development: Fundraising in UK charities—stepping back from the abyss Abstract: Fundraising techniques used by charities can enhance or diminish public trust. The dangers of questionable and over-aggressive fundraising practices are very real. In particular, in the UK, the ‘Olive Cooke affair’ in 2015 triggered a highlevel examination of fairly widespread dubious practices. In this article, the reflections of a key actor on the events surrounding the affair, and subsequent fallout, are examined. It is argued that this whole saga has the potential to encourage the development of a charity sector that is more trusted by the public; a sector that has stepped back from the abyss. Journal: Public Money & Management Pages: 205-210 Issue: 3 Volume: 37 Year: 2017 Month: 4 X-DOI: 10.1080/09540962.2017.1282238 File-URL: http://hdl.handle.net/10.1080/09540962.2017.1282238 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:37:y:2017:i:3:p:205-210 Template-Type: ReDIF-Article 1.0 Author-Name: Russell Glennon Author-X-Name-First: Russell Author-X-Name-Last: Glennon Author-Name: Claire Hannibal Author-X-Name-First: Claire Author-X-Name-Last: Hannibal Author-Name: Joanne Meehan Author-X-Name-First: Joanne Author-X-Name-Last: Meehan Title: The impact of a changing financial climate on a UK local charitable sector: voices from the front line Abstract: Forced to compete with private and public sector providers, charities experience tensions as the quest for a more commercially-oriented position may conflict with their social imperative. Little attention has been given to understanding the experiences of local charities as service providers. This paper captures the reactions of those working on the charity front line. Journal: Public Money & Management Pages: 197-204 Issue: 3 Volume: 37 Year: 2017 Month: 4 X-DOI: 10.1080/09540962.2017.1282242 File-URL: http://hdl.handle.net/10.1080/09540962.2017.1282242 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:37:y:2017:i:3:p:197-204 Template-Type: ReDIF-Article 1.0 Author-Name: Danielle McConville Author-X-Name-First: Danielle Author-X-Name-Last: McConville Title: New development: Transparent impact reporting in charity annual reports—benefits, challenges and areas for development Abstract: The effect of charitable activities on beneficiaries and society is at the heart of what charities exist to do, and stakeholders’ reasons for engaging with charities. Reporting publicly and transparently on this impact can form the basis of improved effectiveness, accountability, legitimacy and trust: potentially securing stakeholders’ ongoing support and engagement. However, significant challenges to transparent impact reporting are also acknowledged. This article explores these possible benefits, and challenges and highlights areas for development in practice and research. Journal: Public Money & Management Pages: 211-216 Issue: 3 Volume: 37 Year: 2017 Month: 4 X-DOI: 10.1080/09540962.2017.1282243 File-URL: http://hdl.handle.net/10.1080/09540962.2017.1282243 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:37:y:2017:i:3:p:211-216 Template-Type: ReDIF-Article 1.0 Author-Name: Peter Wilkins Author-X-Name-First: Peter Author-X-Name-Last: Wilkins Author-Name: John Phillimore Author-X-Name-First: John Author-X-Name-Last: Phillimore Author-Name: David Gilchrist Author-X-Name-First: David Author-X-Name-Last: Gilchrist Title: Collaboration by the public sector: findings by watchdogs in Australia and New Zealand Abstract: Drawing on an analysis of 112 watchdog reports that addressed collaboration, this paper concludes that governance issues make up a large proportion of all issues identified. Less commonly found were specific references to capacity and information management as important elements for effective collaboration. The evidence from watchdog reports confirms that collaboration remains very problematic for the public sector. Moreover, it is not evident that the wider public sector is drawing on this evidence extensively to learn and improve. Journal: Public Money & Management Pages: 217-224 Issue: 3 Volume: 37 Year: 2017 Month: 4 X-DOI: 10.1080/09540962.2017.1282249 File-URL: http://hdl.handle.net/10.1080/09540962.2017.1282249 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:37:y:2017:i:3:p:217-224 Template-Type: ReDIF-Article 1.0 Author-Name: Lan Bo Author-X-Name-First: Lan Author-X-Name-Last: Bo Author-Name: Fred C. J. Mear Author-X-Name-First: Fred C. J. Author-X-Name-Last: Mear Author-Name: Jingchi Huang Author-X-Name-First: Jingchi Author-X-Name-Last: Huang Title: New development: China’s debt transparency and the case of urban construction investment bonds Abstract: China’s true level of local government debt is unknown. The central government recently introduced policies to increase transparency and close some of the obscure financial instruments. Urban construction investment bonds (UCIBs) are one of the key instruments affected by these changes. Both positive and negative impacts can be expected. The issues the Chinese government is facing and its policy response provide important lessons for other governments. Journal: Public Money & Management Pages: 225-230 Issue: 3 Volume: 37 Year: 2017 Month: 4 X-DOI: 10.1080/09540962.2017.1282254 File-URL: http://hdl.handle.net/10.1080/09540962.2017.1282254 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:37:y:2017:i:3:p:225-230 Template-Type: ReDIF-Article 1.0 Author-Name: Andreas Bergmann Author-X-Name-First: Andreas Author-X-Name-Last: Bergmann Title: Editorial Journal: Public Money & Management Pages: 85-86 Issue: 2 Volume: 40 Year: 2020 Month: 2 X-DOI: 10.1080/09540962.2019.1702287 File-URL: http://hdl.handle.net/10.1080/09540962.2019.1702287 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:40:y:2020:i:2:p:85-86 Template-Type: ReDIF-Article 1.0 Author-Name: Mark Sandford Author-X-Name-First: Mark Author-X-Name-Last: Sandford Title: Debate: Putting down roots—combined authorities and local engagement Journal: Public Money & Management Pages: 87-88 Issue: 2 Volume: 40 Year: 2020 Month: 2 X-DOI: 10.1080/09540962.2019.1671691 File-URL: http://hdl.handle.net/10.1080/09540962.2019.1671691 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:40:y:2020:i:2:p:87-88 Template-Type: ReDIF-Article 1.0 Author-Name: Vincent Mabillard Author-X-Name-First: Vincent Author-X-Name-Last: Mabillard Author-Name: Raphaël Zumofen Author-X-Name-First: Raphaël Author-X-Name-Last: Zumofen Title: Debate: The transparency–accountability relationship depends on the context and the issues at stake Journal: Public Money & Management Pages: 89-90 Issue: 2 Volume: 40 Year: 2020 Month: 2 X-DOI: 10.1080/09540962.2019.1665365 File-URL: http://hdl.handle.net/10.1080/09540962.2019.1665365 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:40:y:2020:i:2:p:89-90 Template-Type: ReDIF-Article 1.0 Author-Name: Stephen Greasley Author-X-Name-First: Stephen Author-X-Name-Last: Greasley Title: Privatizing the blame game: corporate reputation in the outsourced state Abstract: Outsourcing to the private sector is sometimes thought to be an effective way for politicians to shift blame. This paper presents four case studies of problems with large UK government contracts, it describes the strategies used by contracting parties to manage public blame and media coverage and financial market data are used to analyse the reputational and financial consequences of problems for the firms. Large outsourcers can be damaged by problems with public contracts and that damage is more than temporary, in the long run this will limits the scope for blame shifting.The analysis in this paper is relevant to practitioners and researchers who are interested in the strategic direction of outsourcing and government-market relations. Journal: Public Money & Management Pages: 91-101 Issue: 2 Volume: 40 Year: 2020 Month: 2 X-DOI: 10.1080/25741136.2019.1665929 File-URL: http://hdl.handle.net/10.1080/25741136.2019.1665929 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:40:y:2020:i:2:p:91-101 Template-Type: ReDIF-Article 1.0 Author-Name: Siobhan White Author-X-Name-First: Siobhan Author-X-Name-Last: White Author-Name: Stephen Bailey Author-X-Name-First: Stephen Author-X-Name-Last: Bailey Author-Name: Darinka Asenova Author-X-Name-First: Darinka Author-X-Name-Last: Asenova Title: Blurred lines: exploring internal auditor involvement in the local authority risk management function Abstract: The internal audit remit includes assessing budgetary compliance by departments, investigating fraud and error, appraising systems of control and undertaking consulting, the last including risk management even though internal auditors generally lack risk training and expertise. Surveying internal auditors in Scottish local authorities, this paper investigates discrepancies between professional guidance and current practice regarding the risk management remit of internal audit. Lines of responsibility were found to be blurred, so there were insufficient safeguards to ensure compliance and the roles and responsibilities of internal audit involvement in risk management assurance did not fully comply with professional guidance.This paper has important policy implications for clearly defining the risk and control culture within organizations. The research findings prove that internal auditors often stray into areas of risk management outside their remit, and thus support the need to understand the clear boundaries of separation between the two roles. The paper identifies the challenge that both of these functions face and provides guidance as to how both professions can work more effectively to strengthen governance frameworks. Internal auditors are encouraged to go beyond local government focused guidance, to address the disconnect between ‘institutionalized’ sector specific guidance and wider professional guidance. Journal: Public Money & Management Pages: 102-112 Issue: 2 Volume: 40 Year: 2020 Month: 2 X-DOI: 10.1080/09540962.2019.1667682 File-URL: http://hdl.handle.net/10.1080/09540962.2019.1667682 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:40:y:2020:i:2:p:102-112 Template-Type: ReDIF-Article 1.0 Author-Name: Orlando Lima Rua Author-X-Name-First: Orlando Lima Author-X-Name-Last: Rua Author-Name: Helena Alves Author-X-Name-First: Helena Author-X-Name-Last: Alves Title: Linking municipal Best Value and market performance: the Portuguese experience Abstract: Local municipalities are the public sector organizations closest to citizens and therefore they have the first responsibility for solving citizens’ problems and needs. The Best Value framework, developed in the UK, has been a useful tool for improving local services. This paper reports on an evaluation of the impact of the Best Value framework on Portuguese municipalities. Four hypotheses about the impact of the four pillars (the ‘Four Cs’) of Best Value on market performance were tested through structural path analysis. The results show that ‘challenge’ and ‘consult’ had a significant and positive impact on market performance, whereas ‘compare’ and ‘compete’ did not have a significant impact.Using the Best Value framework improved Portuguese local municipalities’ market performance. The use of benchmarking was particularly successful. Local public authorities worldwide should definitely be questioning themselves about the services they provide and to what extent these services are responding to their citizens’ needs and problems. Journal: Public Money & Management Pages: 113-121 Issue: 2 Volume: 40 Year: 2020 Month: 2 X-DOI: 10.1080/09540962.2019.1651036 File-URL: http://hdl.handle.net/10.1080/09540962.2019.1651036 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:40:y:2020:i:2:p:113-121 Template-Type: ReDIF-Article 1.0 Author-Name: Pierre Donatella Author-X-Name-First: Pierre Author-X-Name-Last: Donatella Title: Is political competition a driver of financial performance adjustments? An examination of Swedish municipalities Abstract: Recent academic literature has addressed whether adjustment of reported financial performance (i.e. earnings management) occurs in municipalities. However, although this is a highly political environment where incentives for such manipulation are likely to exist, the majority of previous studies have neglected political explanatory factors. This paper extends the literature by examining the relationship between political competition and adjustments of reported financial performance in Swedish municipalities.This paper demonstrates that subjectivity in accrual-based financial reporting may be problematic, because this allows politicians to manipulate the information which is presented to voters and other stakeholders. Hence, in order to ensure that accrual-based accounting systems provides complete and reliable information, the appropriate level of specificity in rules and regulation needs to be carefully considered by standard setters. Journal: Public Money & Management Pages: 122-130 Issue: 2 Volume: 40 Year: 2020 Month: 2 X-DOI: 10.1080/09540962.2019.1667684 File-URL: http://hdl.handle.net/10.1080/09540962.2019.1667684 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:40:y:2020:i:2:p:122-130 Template-Type: ReDIF-Article 1.0 Author-Name: Michal Plaček Author-X-Name-First: Michal Author-X-Name-Last: Plaček Author-Name: František Ochrana Author-X-Name-First: František Author-X-Name-Last: Ochrana Author-Name: Martin Schmidt Author-X-Name-First: Martin Author-X-Name-Last: Schmidt Author-Name: Juraj Nemec Author-X-Name-First: Juraj Author-X-Name-Last: Nemec Author-Name: Milan Půček Author-X-Name-First: Milan Author-X-Name-Last: Půček Title: The factors causing delays in public procurement: the Czech Republic versus the UK Abstract: This paper presents a comparison of time delays in the awarding of public sector contracts in the Czech Republic and the United Kingdom. The problem of these time delays has not been adequately addressed in the academic literature. The authors analysed the factors impacting on time delays in each country.A significant portion of GDP, in all countries, is allocated via public procurement. This paper compares the length of procurement procedures in the Czech Republic and the UK and the reasons for delays. The authors highlight the absence of public policies on procurement in the Czech Republic. A basic prerequisite for improving the results of public procurement is for all actors in the process to be involved and committed: officials and politicians and the public. Journal: Public Money & Management Pages: 131-139 Issue: 2 Volume: 40 Year: 2020 Month: 2 X-DOI: 10.1080/09540962.2019.1651034 File-URL: http://hdl.handle.net/10.1080/09540962.2019.1651034 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:40:y:2020:i:2:p:131-139 Template-Type: ReDIF-Article 1.0 Author-Name: Seong-ho Jeong Author-X-Name-First: Seong-ho Author-X-Name-Last: Jeong Author-Name: Youngjae Lee Author-X-Name-First: Youngjae Author-X-Name-Last: Lee Author-Name: Sung Hoon Kang Author-X-Name-First: Sung Hoon Author-X-Name-Last: Kang Title: Government spending and sustainable economic growth: based on first- and second-level COFOG data Abstract: The authors look at the effect of the composition of government spending on per capita GDP level using Classification of the Functions of Government (COFOG) data. Government spending on education was found to significantly impact per capita GDP in the short term. R&D spending on education and recreation, culture and religion was found to have a significant long-run GDP effect. This paper suggests that developed countries can successfully promote economic growth by redirecting their total spending portfolio toward education and by increasing their R&D spending on education and recreation, culture and religion.By examining the effect on GDP of government spending, the authors have discovered a useful idea for the application and utilization of COFOG data. Their findings have policy implications for achieving sustainable economic growth in developed countries. Developed countries can promote economic growth via recomposition of their total spending portfolio toward education and of their R&D spending toward education and recreation, culture and religion. Journal: Public Money & Management Pages: 140-148 Issue: 2 Volume: 40 Year: 2020 Month: 2 X-DOI: 10.1080/09540962.2019.1651035 File-URL: http://hdl.handle.net/10.1080/09540962.2019.1651035 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:40:y:2020:i:2:p:140-148 Template-Type: ReDIF-Article 1.0 Author-Name: Erik Hans Klijn Author-X-Name-First: Erik Hans Author-X-Name-Last: Klijn Author-Name: Ingmar van Meerkerk Author-X-Name-First: Ingmar Author-X-Name-Last: van Meerkerk Author-Name: Jurian Edelenbos Author-X-Name-First: Jurian Author-X-Name-Last: Edelenbos Title: How do network characteristics influence network managers’ choice of strategies? Abstract: As indicated in the research on networks over the past 10 years, network management strategies are very important for achieving results in governance networks. But what characteristics influence the deployment of network management strategies? Using quantitative data on network managers in environmental projects at the local level, this paper looks at three important network characteristics (network size, degree of hierarchy, and conflict level) and assesses their influence on three categories of network management strategies: connecting, exploring, and arranging. The results show that, for network managers, more hierarchy leads to a stronger likelihood of choosing connecting; a larger network size leads to more exploring and arranging; and more conflict correlates with less use of connecting and exploring.Public sector managers have to deal with the complexities of the networks they encounter when they want to solve issues. The authors’ research indicates that larger networks with more and a greater variety of actors need to be addressed by using more different network management strategies. A dilemma of the paper’s findings is that more conflict in the network was correlated with employing fewer network management strategies. But, of course, the conflict itself and the need to address the policy problem ask for more intensified managerial effort, taking time and attention to really solve the conflict. This paper offers some possible ways out. Journal: Public Money & Management Pages: 149-159 Issue: 2 Volume: 40 Year: 2020 Month: 2 X-DOI: 10.1080/09540962.2019.1665828 File-URL: http://hdl.handle.net/10.1080/09540962.2019.1665828 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:40:y:2020:i:2:p:149-159 Template-Type: ReDIF-Article 1.0 Author-Name: Imam Mujahidin Fahmid Author-X-Name-First: Imam Mujahidin Author-X-Name-Last: Fahmid Author-Name: Harun Harun Author-X-Name-First: Harun Author-X-Name-Last: Harun Author-Name: Peter Graham Author-X-Name-First: Peter Author-X-Name-Last: Graham Author-Name: David Carter Author-X-Name-First: David Author-X-Name-Last: Carter Author-Name: Sultan Suhab Author-X-Name-First: Sultan Author-X-Name-Last: Suhab Author-Name: Yi An Author-X-Name-First: Yi Author-X-Name-Last: An Author-Name: Xiaosong Zheng Author-X-Name-First: Xiaosong Author-X-Name-Last: Zheng Author-Name: Mirah Midadan Fahmid Author-X-Name-First: Mirah Midadan Author-X-Name-Last: Fahmid Title: New development: IPSAS adoption, from G20 countries to village governments in developing countries Abstract: This article discusses the latest developments in IPSAS adoption by the G20 states and beyond, the expected outcomes of IPSAS adoption in the public sector, and the experiences of a south east Asian economy (Indonesia) in using an IPSAS-based reporting system at the village level. The potential limitations of IPSAS, especially in less developed countries, are addressed. The authors make recommendations for policy-makers about successfully adopting IPSAS in emerging economies.The authors explain why international agencies, like the World Bank, must fully consult with central and local government officials and other stakeholders in developing countries to ensure that the introduction of developed countries’ reporting systems, like IPSAS, are redesigned in accordance with the capacities and needs of recipient countries. Journal: Public Money & Management Pages: 160-163 Issue: 2 Volume: 40 Year: 2020 Month: 2 X-DOI: 10.1080/09540962.2019.1617540 File-URL: http://hdl.handle.net/10.1080/09540962.2019.1617540 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:40:y:2020:i:2:p:160-163 Template-Type: ReDIF-Article 1.0 Author-Name: Sylvia Richter Author-X-Name-First: Sylvia Author-X-Name-Last: Richter Author-Name: Andreas Horsch Author-X-Name-First: Andreas Author-X-Name-Last: Horsch Title: New development: Public support of bond-based infrastructure finance: the EU 2020 PBI Abstract: Facing enormous infrastructure project volumes in the near future, the European Union (EU) has tried to unlock the project bond market by designing a project bond credit enhancement (PBCE) mechanism to attract private investors for large-scale infrastructure projects. This article examines the EU 2020 Project Bond Initiative (PBI) and discusses its success.Getting a bank loan for public sector projects was extremely difficult after the global financial crisis. Alternatives needed to be developed. The authors explain the idea of infrastructure financing via project bonds and critically evaluate the original EU 2020 Project Bond Initiative (PBI) as well as its latest version. Pilot projects demonstrated that the PBI was not just feasible, but superior in some respects to traditional credit enhancement instruments. Nevertheless, the number of supported projects was small, partly because of the nature of the administrative procedures involved. This article shows that the PBI should be continued, and simplified. However, the EU is not doing this and the authors fear that the PBI might not have a long-lasting effect on the project bond market as a result. Further action is necessary by politicians, public sector managers and by market actors like issuers and investors. Journal: Public Money & Management Pages: 164-169 Issue: 2 Volume: 40 Year: 2020 Month: 2 X-DOI: 10.1080/09540962.2019.1648004 File-URL: http://hdl.handle.net/10.1080/09540962.2019.1648004 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:40:y:2020:i:2:p:164-169 Template-Type: ReDIF-Article 1.0 Author-Name: Luke Howells Author-X-Name-First: Luke Author-X-Name-Last: Howells Author-Name: Scott Parfitt Author-X-Name-First: Scott Author-X-Name-Last: Parfitt Author-Name: Steve Robinson Author-X-Name-First: Steve Author-X-Name-Last: Robinson Author-Name: E. K. Sarter Author-X-Name-First: E. K. Author-X-Name-Last: Sarter Title: New development: Myth or reality? The public sector’s growing appetite to procure from the third sector Abstract: Purchasing from the third sector can generate important benefits for local authorities, third sector organizations and wider society. Accordingly, policy documents increasingly include third sector organizations in public procurement strategies. Against this background, this article analyses how third sector organizations have fared in public procurement in a local council in the UK that has a reputation for socially responsible public procurement. The findings show the importance of continuously monitoring public spending on procurement and highlight the need for further research on the involvement of third sector organizations in public sector procurement.This article addresses an important area for public administration, namely how to achieve social value und social benefits in public procurement. More specifically, this article focuses on the inclusion of third sector organizations in public procurement. Departing from a brief overview over the benefits of procuring from third sector organizations, this article shows that the successful inclusion of third sector organizations needs to be accompanied by continuous monitoring of their share in public sector spend and points to the need for key performance indicators to continuously monitor third sector spending. Journal: Public Money & Management Pages: 170-173 Issue: 2 Volume: 40 Year: 2020 Month: 2 X-DOI: 10.1080/09540962.2019.1667683 File-URL: http://hdl.handle.net/10.1080/09540962.2019.1667683 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:40:y:2020:i:2:p:170-173 Template-Type: ReDIF-Article 1.0 Author-Name: Jan van Helden Author-X-Name-First: Jan Author-X-Name-Last: van Helden Author-Name: Daniela Argento Author-X-Name-First: Daniela Author-X-Name-Last: Argento Title: New development: Our hate–love relationship with publication metrics Abstract: This article discusses the increasing importance of publication metrics in research. Four themes are addressed: the impact of journal metrics on issues like research funding and tenure; the unintended consequences of these metrics; whether the niche domain of public sector accounting journals is threatened by these metrics; and how researchers can best deal with the mania surrounding journal metrics. This article is part of an ongoing and larger research project about the identity shift of public sector accounting researchers due to an increasing importance of publication metrics.This article aims to contribute to awareness of the downsides of the use of publication metrics based on so-called ‘top’ journals. Various actors in the research domain will benefit from its findings, ranging from authors and supervisors to university managers and journal editors. Journal: Public Money & Management Pages: 174-177 Issue: 2 Volume: 40 Year: 2020 Month: 2 X-DOI: 10.1080/09540962.2019.1682353 File-URL: http://hdl.handle.net/10.1080/09540962.2019.1682353 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:40:y:2020:i:2:p:174-177 Template-Type: ReDIF-Article 1.0 Author-Name: John Fenwick Author-X-Name-First: John Author-X-Name-Last: Fenwick Author-Name: Jane Gibbon Author-X-Name-First: Jane Author-X-Name-Last: Gibbon Title: Editorial Journal: Public Money & Management Pages: 75-76 Issue: 2 Volume: 37 Year: 2017 Month: 2 X-DOI: 10.1080/09540962.2016.1266136 File-URL: http://hdl.handle.net/10.1080/09540962.2016.1266136 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:37:y:2017:i:2:p:75-76 Template-Type: ReDIF-Article 1.0 Author-Name: Duncan McTavish Author-X-Name-First: Duncan Author-X-Name-Last: McTavish Title: Debate: Redefining the role of the state Journal: Public Money & Management Pages: 76-78 Issue: 2 Volume: 37 Year: 2017 Month: 2 X-DOI: 10.1080/09540962.2016.1266140 File-URL: http://hdl.handle.net/10.1080/09540962.2016.1266140 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:37:y:2017:i:2:p:76-78 Template-Type: ReDIF-Article 1.0 Author-Name: Toby Lowe Author-X-Name-First: Toby Author-X-Name-Last: Lowe Title: Debate: Complexity and the performance of social interventions Journal: Public Money & Management Pages: 79-80 Issue: 2 Volume: 37 Year: 2017 Month: 2 X-DOI: 10.1080/09540962.2016.1266141 File-URL: http://hdl.handle.net/10.1080/09540962.2016.1266141 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:37:y:2017:i:2:p:79-80 Template-Type: ReDIF-Article 1.0 Author-Name: Kathryn Addicott Author-X-Name-First: Kathryn Author-X-Name-Last: Addicott Title: There may be trouble ahead: exploring the changing shape of non-profit entrepreneurship in third sector organizations Abstract: This paper explores the challenges and benefits of managing non-profit organizations and social enterprise activities in an increasingly complex and difficult environment of austerity, reduced public sector funding, and higher competition for resources. It draws on the experience of women senior managers within the context of small/medium third sector organizations in Wales. Findings indicate diverse perspectives, but a consensus on the relevance of entrepreneurial behaviour to the third sector, and the importance of relationship-building and collaboration within gendered entrepreneurial practice. Journal: Public Money & Management Pages: 81-88 Issue: 2 Volume: 37 Year: 2017 Month: 2 X-DOI: 10.1080/09540962.2016.1266142 File-URL: http://hdl.handle.net/10.1080/09540962.2016.1266142 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:37:y:2017:i:2:p:81-88 Template-Type: ReDIF-Article 1.0 Author-Name: Lorraine Johnston Author-X-Name-First: Lorraine Author-X-Name-Last: Johnston Author-Name: John Blenkinsopp Author-X-Name-First: John Author-X-Name-Last: Blenkinsopp Title: Challenges for civil society involvement in civic entrepreneurship: a case study of local enterprise partnerships Abstract: Civic entrepreneurship involves engagement between the state, business and civil society to produce economic growth for the public good. In the UK context a key initiative to encourage such engagement has been the creation of local enterprise partnerships (LEPs); these structures are intended to be a key delivery driver of regional economic growth. This paper draws on insights from semi-structured interviews with actors involved in the development of a LEP in the north of England. Findings draw attention to concerns from civil society over losing its distinctiveness through these partnerships, and in the process losing its ethos as a guardian of the public good. Journal: Public Money & Management Pages: 89-96 Issue: 2 Volume: 37 Year: 2017 Month: 2 X-DOI: 10.1080/09540962.2016.1266151 File-URL: http://hdl.handle.net/10.1080/09540962.2016.1266151 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:37:y:2017:i:2:p:89-96 Template-Type: ReDIF-Article 1.0 Author-Name: Jan Myers Author-X-Name-First: Jan Author-X-Name-Last: Myers Title: To austerity and beyond! Third sector innovation or creeping privatization of public sector services? Abstract: The shift of services out of state provision has been revitalized through a wave of policies linked to helping people make informed choices about health and social care and to extend competition and choice. This paper considers the rise of social enterprise and public service mutuals in the UK in the landscape of austerity, public sector rationalization, and re-structuring and draws on examples to demonstrate emerging alternative delivery models. Journal: Public Money & Management Pages: 97-104 Issue: 2 Volume: 37 Year: 2017 Month: 2 X-DOI: 10.1080/09540962.2016.1266152 File-URL: http://hdl.handle.net/10.1080/09540962.2016.1266152 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:37:y:2017:i:2:p:97-104 Template-Type: ReDIF-Article 1.0 Author-Name: Martin Field Author-X-Name-First: Martin Author-X-Name-Last: Field Author-Name: Antonia Layard Author-X-Name-First: Antonia Author-X-Name-Last: Layard Title: Locating community-led housing within neighbourhood plans as a response to England’s housing needs Abstract: Neighbourhood planning has revealed a real demand for connecting local planning with new ways of producing much-needed housing in England. Analysis of the first adopted neighbourhood plans illustrates the desire for connecting housing to local needs, providing affordable accommodation as well as housing for older people, young families and households with disabled residents. This paper explores the potential of linking neighbourhood planning and community housing development and suggests how such models can co-exist with contemporary housing markets. Journal: Public Money & Management Pages: 105-112 Issue: 2 Volume: 37 Year: 2017 Month: 2 X-DOI: 10.1080/09540962.2016.1266157 File-URL: http://hdl.handle.net/10.1080/09540962.2016.1266157 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:37:y:2017:i:2:p:105-112 Template-Type: ReDIF-Article 1.0 Author-Name: Nina Boeger Author-X-Name-First: Nina Author-X-Name-Last: Boeger Title: Reappraising the UK social value legislation Abstract: This paper appraises the scope and legal obligations of the UK Public Services (Social Value) Act 2012. The law, by imposing on public authorities an obligation to consider wider social, economic and environmental benefits before they enter into major public service contracts, in principle improves service outcomes for communities, and facilitates better access for third sector organizations to public contracting opportunities. Evidence of the legislation’s impact has been mixed. Journal: Public Money & Management Pages: 113-120 Issue: 2 Volume: 37 Year: 2017 Month: 2 X-DOI: 10.1080/09540962.2016.1266159 File-URL: http://hdl.handle.net/10.1080/09540962.2016.1266159 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:37:y:2017:i:2:p:113-120 Template-Type: ReDIF-Article 1.0 Author-Name: Rob Manwaring Author-X-Name-First: Rob Author-X-Name-Last: Manwaring Title: New developments Abstract: This article offers an overview of recent attempts to reconfigure the relationship between state and civil society in Australia. The article offers five models of how state/civil society relations might play out under the Malcolm Turnbull’s Liberal government. These models include corporate, nostalgic, technological, neo-liberal, and the UK government’s Big Society variants. The article concludes that the Turnbull government’s approach to civic renewal is not innovative, and has reverted to a thin corporate model of state/civil society relations. Journal: Public Money & Management Pages: 121-125 Issue: 2 Volume: 37 Year: 2017 Month: 2 X-DOI: 10.1080/09540962.2016.1266161 File-URL: http://hdl.handle.net/10.1080/09540962.2016.1266161 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:37:y:2017:i:2:p:121-125 Template-Type: ReDIF-Article 1.0 Author-Name: John Fenwick Author-X-Name-First: John Author-X-Name-Last: Fenwick Author-Name: Jane Gibbon Author-X-Name-First: Jane Author-X-Name-Last: Gibbon Title: The rise and fall of the Big Society in the UK Abstract: This article assesses the role of the Big Society within the complex pattern of UK service provision. It is argued that the relevance of the Big Society was transient and it has had little impact on practice. Reasons for this are located within the complexity of relationships between public, private and third sectors. Such complexity is a permanent feature of contemporary service provision in which the moment of the Big Society has now passed. Journal: Public Money & Management Pages: 126-130 Issue: 2 Volume: 37 Year: 2017 Month: 2 X-DOI: 10.1080/09540962.2016.1266162 File-URL: http://hdl.handle.net/10.1080/09540962.2016.1266162 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:37:y:2017:i:2:p:126-130 Template-Type: ReDIF-Article 1.0 Author-Name: Pan Suk Kim Author-X-Name-First: Pan Author-X-Name-Last: Suk Kim Author-Name: Kil Pyo Hong Author-X-Name-First: Kil Pyo Author-X-Name-Last: Hong Title: Debate: Humanized robotic agents in government—the emergence of the ‘Hubogent’ Journal: Public Money & Management Pages: 131-132 Issue: 2 Volume: 37 Year: 2017 Month: 2 X-DOI: 10.1080/09540962.2016.1266172 File-URL: http://hdl.handle.net/10.1080/09540962.2016.1266172 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:37:y:2017:i:2:p:131-132 Template-Type: ReDIF-Article 1.0 Author-Name: Veronica Vecchi Author-X-Name-First: Veronica Author-X-Name-Last: Vecchi Author-Name: Mark Hellowell Author-X-Name-First: Mark Author-X-Name-Last: Hellowell Author-Name: Raffaele della Croce Author-X-Name-First: Raffaele Author-X-Name-Last: della Croce Author-Name: Stefano Gatti Author-X-Name-First: Stefano Author-X-Name-Last: Gatti Title: Government policies to enhance access to credit for infrastructure-based PPPs: an approach to classification and appraisal Abstract: Governments across the world have introduced a variety of instruments to enhance private investors’ appetites for public–private partnership (PPP) projects. The use of such instruments has become a core component of development and growth policies, for example by the EU as part of the Junker Plan. This paper provides a comprehensive categorization of these instruments, the risks they target and their effects, at both the project and system level, to support policy-makers to design the most appropriate instruments to attract private capital into infrastructure development. Journal: Public Money & Management Pages: 133-140 Issue: 2 Volume: 37 Year: 2017 Month: 2 X-DOI: 10.1080/09540962.2016.1266173 File-URL: http://hdl.handle.net/10.1080/09540962.2016.1266173 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:37:y:2017:i:2:p:133-140 Template-Type: ReDIF-Article 1.0 Author-Name: Noel Hepworth Author-X-Name-First: Noel Author-X-Name-Last: Hepworth Title: Is implementing the IPSASs an appropriate reform? Abstract: The purpose of this paper is to argue that the implementation of the accrual-based IPSASs in European-influenced developing and transition economy countries is not an appropriate reform unless preceded or accompanied by other, essentially managerial, reforms. The nature and extent of these prior reforms depend upon the political and cultural context and, not least, upon the power relationships within and between public institutions. The advocates of the application of the IPSASs appear not to recognize that for the reform to be effective it cannot be treated as simply a technical accounting reform, yet this is what is occurring. The issues identified in this paper are based upon the author’s practical experiences of working in many of these countries. Journal: Public Money & Management Pages: 141-148 Issue: 2 Volume: 37 Year: 2017 Month: 2 X-DOI: 10.1080/09540962.2016.1266174 File-URL: http://hdl.handle.net/10.1080/09540962.2016.1266174 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:37:y:2017:i:2:p:141-148 Template-Type: ReDIF-Article 1.0 Author-Name: Luca Papi Author-X-Name-First: Luca Author-X-Name-Last: Papi Author-Name: Michele Bigoni Author-X-Name-First: Michele Author-X-Name-Last: Bigoni Author-Name: Enrico Bracci Author-X-Name-First: Enrico Author-X-Name-Last: Bracci Author-Name: Enrico Deidda Gagliardo Author-X-Name-First: Enrico Author-X-Name-Last: Deidda Gagliardo Title: Measuring public value: a conceptual and applied contribution to the debate Abstract: Countries facing austerity measures need to create public value. Academics and practitioners have been discussing the ways in which public value can be created, managed and measured. This paper contributes to this conversation by proposing a public value measurement model. An Italian case study is presented to demonstrate the feasibility of the model and the organizational implications when public value measures are available to public sector managers, politicians and the public. Journal: Public Money & Management Pages: 503-510 Issue: 7 Volume: 38 Year: 2018 Month: 11 X-DOI: 10.1080/09540962.2018.1439154 File-URL: http://hdl.handle.net/10.1080/09540962.2018.1439154 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:38:y:2018:i:7:p:503-510 Template-Type: ReDIF-Article 1.0 Author-Name: Seong-ho Jeong Author-X-Name-First: Seong-ho Author-X-Name-Last: Jeong Title: New development: A new COFOG for South Korea Abstract: The South Korean government's Classification of the Functions of Government (COFOG) is grounded in the System of National Accounts (SNA), rather than Government Finance Statistics (GFS). This article explains why a GFS-based classification might be beneficial to South Korea for the purposes of fiscal management and the comparison of government expenditures with other countries. Journal: Public Money & Management Pages: 535-538 Issue: 7 Volume: 38 Year: 2018 Month: 11 X-DOI: 10.1080/09540962.2018.1478769 File-URL: http://hdl.handle.net/10.1080/09540962.2018.1478769 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:38:y:2018:i:7:p:535-538 Template-Type: ReDIF-Article 1.0 Author-Name: Isabel Brusca Author-X-Name-First: Isabel Author-X-Name-Last: Brusca Author-Name: Giuseppe Grossi Author-X-Name-First: Giuseppe Author-X-Name-Last: Grossi Author-Name: Francesca Manes-Rossi Author-X-Name-First: Francesca Author-X-Name-Last: Manes-Rossi Title: Setting consolidated reporting standards for local government Abstract: Under a corporatization trend, traditional financial reporting is generally considered unable to offer a complete view of the economic and financial activities of a group of public entities. Consequently, several reforms and standards have been introduced related to consolidated financial reports. Through interviews with key actors, the authors analysed the normativity process for issuing consolidated reporting standards for local governments in three European countries: Italy, Spain, and Sweden. Journal: Public Money & Management Pages: 483-492 Issue: 7 Volume: 38 Year: 2018 Month: 11 X-DOI: 10.1080/09540962.2018.1524199 File-URL: http://hdl.handle.net/10.1080/09540962.2018.1524199 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:38:y:2018:i:7:p:483-492 Template-Type: ReDIF-Article 1.0 Author-Name: Bart Voorn Author-X-Name-First: Bart Author-X-Name-Last: Voorn Author-Name: Sandra van Thiel Author-X-Name-First: Sandra Author-X-Name-Last: van Thiel Author-Name: Marieke van Genugten Author-X-Name-First: Marieke Author-X-Name-Last: van Genugten Title: Debate: Corporatization as more than a recent crisis-driven development Journal: Public Money & Management Pages: 481-482 Issue: 7 Volume: 38 Year: 2018 Month: 11 X-DOI: 10.1080/09540962.2018.1527533 File-URL: http://hdl.handle.net/10.1080/09540962.2018.1527533 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:38:y:2018:i:7:p:481-482 Template-Type: ReDIF-Article 1.0 Author-Name: Christos I. Papanagnou Author-X-Name-First: Christos I. Author-X-Name-Last: Papanagnou Author-Name: Natalia Shchaveleva Author-X-Name-First: Natalia Author-X-Name-Last: Shchaveleva Title: Investigation of current perspectives for NHS Wales sustainable development through procurement policies Abstract: Public sector procurement has to operate under the pressure of policies and strict budgets. This paper examines the current perspectives of the NHS Wales Shared Services Partnership (NWSSP) on sustainable procurement policies. In particular, it investigates the adoption levels of the sustainable procurement policies of buyers (NHS Wales), examines the level of engagement of small- and medium-sized enterprises (SMEs) with NHS Wales, and explores the support for the existing sustainable procurement function through order processing analysis of catalogue coverage. Journal: Public Money & Management Pages: 493-502 Issue: 7 Volume: 38 Year: 2018 Month: 11 X-DOI: 10.1080/09540962.2018.1527535 File-URL: http://hdl.handle.net/10.1080/09540962.2018.1527535 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:38:y:2018:i:7:p:493-502 Template-Type: ReDIF-Article 1.0 Author-Name: Giovanna Dabbicco Author-X-Name-First: Giovanna Author-X-Name-Last: Dabbicco Title: A comparison of debt measures in fiscal statistics and public sector financial statements Abstract: This paper examines the differences between measures of debt used to analyse a government's financial position. It compares the statistical and accounting approaches and presents a way of reconciling the two statements: thereby identifying possible convergence between GPFS and GFS. In doing so, it contributes to the ongoing international debate on harmonization of public sector accounting standards, such as IPSAS/EPSAS and GFS. Journal: Public Money & Management Pages: 511-518 Issue: 7 Volume: 38 Year: 2018 Month: 11 X-DOI: 10.1080/09540962.2018.1527543 File-URL: http://hdl.handle.net/10.1080/09540962.2018.1527543 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:38:y:2018:i:7:p:511-518 Template-Type: ReDIF-Article 1.0 Author-Name: Antonio Davide Barretta Author-X-Name-First: Antonio Davide Author-X-Name-Last: Barretta Author-Name: Pasquale Ruggiero Author-X-Name-First: Pasquale Author-X-Name-Last: Ruggiero Title: PFIs involving multiple public partners: a case study from the Italian healthcare sector Abstract: The financial crisis experienced by many countries since 2008 has given new importance to private finance initiatives (PFIs) for providing public services. This paper analyses the relationships between multiple public and private sector actors participating in a PFI in the healthcare sector in order to better understand the motives and behaviour of public and private sector partners. High levels of trust and the active participation of a regulatory body were found to be significant factors in terms of creating a partnership that benefits all sides. Journal: Public Money & Management Pages: 519-526 Issue: 7 Volume: 38 Year: 2018 Month: 11 X-DOI: 10.1080/09540962.2018.1527562 File-URL: http://hdl.handle.net/10.1080/09540962.2018.1527562 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:38:y:2018:i:7:p:519-526 Template-Type: ReDIF-Article 1.0 Author-Name: Ryung S. Kim Author-X-Name-First: Ryung S. Author-X-Name-Last: Kim Author-Name: Minah Kang Author-X-Name-First: Minah Author-X-Name-Last: Kang Author-Name: Younhee Kim Author-X-Name-First: Younhee Author-X-Name-Last: Kim Author-Name: Hwa-Young Lee Author-X-Name-First: Hwa-Young Author-X-Name-Last: Lee Title: New development: Unified scores of governance capacity using a Bayesian latent variable analysis Abstract: A plethora of governance measures has been developed to assess governance capacity in different countries. Choosing one indicator over another involves discretionary decision issues. This article presents a new unified measure of governance capacity for the administrative and political dimensions. The unified measure provides a more accurate understanding of governance than single indices. Journal: Public Money & Management Pages: 527-530 Issue: 7 Volume: 38 Year: 2018 Month: 11 X-DOI: 10.1080/09540962.2018.1527569 File-URL: http://hdl.handle.net/10.1080/09540962.2018.1527569 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:38:y:2018:i:7:p:527-530 Template-Type: ReDIF-Article 1.0 Author-Name: Thomas Schillemans Author-X-Name-First: Thomas Author-X-Name-Last: Schillemans Author-Name: Mark van Twist Author-X-Name-First: Mark Author-X-Name-Last: van Twist Author-Name: Martijn van der Steen Author-X-Name-First: Martijn Author-X-Name-Last: van der Steen Author-Name: Ilsa de Jong Author-X-Name-First: Ilsa Author-X-Name-Last: de Jong Title: New development: Breaking out or hanging on? Internal audit in government Abstract: Public audit is in transition. On the one hand, professional organizations claim it is time ‘to break out’ and develop new roles for auditors that ‘add more value’. On the other hand, critics are concerned about public sector accountability deficits necessitating more control and urging auditors to hold on to their traditional role. This article discusses tensions and relevance between these positions and their implications for auditing in government. The article will help policy-makers in their strategic decision-making on the role and focus of internal audit in government. Journal: Public Money & Management Pages: 531-534 Issue: 7 Volume: 38 Year: 2018 Month: 11 X-DOI: 10.1080/09540962.2018.1527574 File-URL: http://hdl.handle.net/10.1080/09540962.2018.1527574 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:38:y:2018:i:7:p:531-534 Template-Type: ReDIF-Article 1.0 Author-Name: Pan Suk Kim Author-X-Name-First: Pan Suk Author-X-Name-Last: Kim Title: New development: A new history of collective bargaining in South Korean governance Abstract: Collective bargaining in the public sector is less developed in most East Asian countries due to legal restrictions imposed on employees in the public sector. Surprisingly, for the first time since the Act on the Establishment and Operation of Labour Unions for Public Officials took effect in 2006, collective bargaining and negotiations led to an agreement between the South Korean government and the union representing national government officials in December 2017, heralding a new era of collective bargaining in South Korean governance. This new development offers meaningful lessons for governments and public sector unions around the world. Journal: Public Money & Management Pages: 539-542 Issue: 7 Volume: 38 Year: 2018 Month: 11 X-DOI: 10.1080/09540962.2018.1527576 File-URL: http://hdl.handle.net/10.1080/09540962.2018.1527576 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:38:y:2018:i:7:p:539-542 Template-Type: ReDIF-Article 1.0 Author-Name: Rob Wilson Author-X-Name-First: Rob Author-X-Name-Last: Wilson Author-Name: Alec Fraser Author-X-Name-First: Alec Author-X-Name-Last: Fraser Author-Name: Jonathan Kimmitt Author-X-Name-First: Jonathan Author-X-Name-Last: Kimmitt Author-Name: Stefanie Tan Author-X-Name-First: Stefanie Author-X-Name-Last: Tan Author-Name: Neil McHugh Author-X-Name-First: Neil Author-X-Name-Last: McHugh Author-Name: Toby Lowe Author-X-Name-First: Toby Author-X-Name-Last: Lowe Author-Name: Mildred Warner Author-X-Name-First: Mildred Author-X-Name-Last: Warner Author-Name: Susan Baines Author-X-Name-First: Susan Author-X-Name-Last: Baines Author-Name: Eleanor Carter Author-X-Name-First: Eleanor Author-X-Name-Last: Carter Title: Theme: Futures in social investment? Learning from the emerging policy and practice of Social Impact Bonds (SIBs) Journal: Public Money & Management Pages: 179-182 Issue: 3 Volume: 40 Year: 2020 Month: 4 X-DOI: 10.1080/09540962.2020.1714287 File-URL: http://hdl.handle.net/10.1080/09540962.2020.1714287 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:40:y:2020:i:3:p:179-182 Template-Type: ReDIF-Article 1.0 Author-Name: Eleanor Carter Author-X-Name-First: Eleanor Author-X-Name-Last: Carter Title: Debate: Would a Social Impact Bond by any other name smell as sweet? Stretching the model and why it might matter Journal: Public Money & Management Pages: 183-185 Issue: 3 Volume: 40 Year: 2020 Month: 4 X-DOI: 10.1080/09540962.2020.1714288 File-URL: http://hdl.handle.net/10.1080/09540962.2020.1714288 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:40:y:2020:i:3:p:183-185 Template-Type: ReDIF-Article 1.0 Author-Name: Toby Lowe Author-X-Name-First: Toby Author-X-Name-Last: Lowe Title: Debate: The cost of SIBs Journal: Public Money & Management Pages: 185-188 Issue: 3 Volume: 40 Year: 2020 Month: 4 X-DOI: 10.1080/09540962.2020.1714289 File-URL: http://hdl.handle.net/10.1080/09540962.2020.1714289 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:40:y:2020:i:3:p:185-188 Template-Type: ReDIF-Article 1.0 Author-Name: Mildred E. Warner Author-X-Name-First: Mildred E. Author-X-Name-Last: Warner Title: Debate: Do SIBs make markets in the welfare system? Should they? For whom? Journal: Public Money & Management Pages: 188-189 Issue: 3 Volume: 40 Year: 2020 Month: 4 X-DOI: 10.1080/09540962.2020.1714296 File-URL: http://hdl.handle.net/10.1080/09540962.2020.1714296 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:40:y:2020:i:3:p:188-189 Template-Type: ReDIF-Article 1.0 Author-Name: Meghan Joy Author-X-Name-First: Meghan Author-X-Name-Last: Joy Author-Name: John Shields Author-X-Name-First: John Author-X-Name-Last: Shields Title: Debate: How do Social Impact Bonds economize social policy? Journal: Public Money & Management Pages: 190-192 Issue: 3 Volume: 40 Year: 2020 Month: 4 X-DOI: 10.1080/09540962.2020.1714300 File-URL: http://hdl.handle.net/10.1080/09540962.2020.1714300 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:40:y:2020:i:3:p:190-192 Template-Type: ReDIF-Article 1.0 Author-Name: Volker Then Author-X-Name-First: Volker Author-X-Name-Last: Then Author-Name: Tobias Schmidt Author-X-Name-First: Tobias Author-X-Name-Last: Schmidt Title: Debate: Comparing the progress of social impact investment in welfare states—a problem of supply or demand? Journal: Public Money & Management Pages: 192-194 Issue: 3 Volume: 40 Year: 2020 Month: 4 X-DOI: 10.1080/09540962.2020.1714302 File-URL: http://hdl.handle.net/10.1080/09540962.2020.1714302 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:40:y:2020:i:3:p:192-194 Template-Type: ReDIF-Article 1.0 Author-Name: Alec Fraser Author-X-Name-First: Alec Author-X-Name-Last: Fraser Author-Name: Stefanie Tan Author-X-Name-First: Stefanie Author-X-Name-Last: Tan Author-Name: Annette Boaz Author-X-Name-First: Annette Author-X-Name-Last: Boaz Author-Name: Nicholas Mays Author-X-Name-First: Nicholas Author-X-Name-Last: Mays Title: Backing what works? Social Impact Bonds and evidence-informed policy and practice Abstract: Social Impact Bonds (SIBs) offer an opportunity to explore the use of evidence to inform public policy and commissioning decisions in both discursive and practical terms in what are frequently highly politicized contexts. We identify three potential mechanisms by which SIBs may promote evidence use and explore these through empirical findings drawn from a three-year evaluation of SIBs applied to health and social care in the English NHS.This paper highlights three mechanisms by which SIBs may encourage evidence-informed policy-making. First, the ability of SIB financing to promote specific interventions for which a positive evidence base already exists. Second, the opportunities that SIB-financed programmes offer for the promotion of evidence use through improved local data collection practices. Third, the opportunities that SIB-financed interventions offer for formal evaluation. The authors tested these mechanisms; the implications of the results for policy-makers, public managers and other interested parties are presented in the paper. Journal: Public Money & Management Pages: 195-204 Issue: 3 Volume: 40 Year: 2020 Month: 4 X-DOI: 10.1080/09540962.2020.1714303 File-URL: http://hdl.handle.net/10.1080/09540962.2020.1714303 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:40:y:2020:i:3:p:195-204 Template-Type: ReDIF-Article 1.0 Author-Name: Debra Hevenstone Author-X-Name-First: Debra Author-X-Name-Last: Hevenstone Author-Name: Matthias von Bergen Author-X-Name-First: Matthias Author-X-Name-Last: von Bergen Title: Public–private partnerships in Social Impact Bonds: facilitating competition or hindering transparency? Abstract: The use of Social Impact Bonds (SIBs), which introduces the potential for investor profit in public service provision, has been widely discussed. Some argue that SIBs might promote government transparency because outcome data collection and evaluation are part of contractual terms. On the other hand, some argue that SIBs might hinder government transparency because more contractual parties might lead to more uncertain data ownership and because the profit motive transforms information into a competitive advantage. This paper looks at SIBs in five countries, examining how transparency differed between SIB and non-SIB financed programmes at the same social service provider. On the positive side, SIBs led to more and longer collection of outcome data and the publication of evaluations. On the negative side, it was found that SIBs tend to generate significant obstacles to the release of data to academic researchers and that sponsored evaluations do not measure impacts.Government managers need to fully understand the pros and cons of all available financing mechanisms for social programmes. This paper shows how using SIB financing has changed data collection and evaluation in five European countries and explores the reasons for national differences. Journal: Public Money & Management Pages: 205-212 Issue: 3 Volume: 40 Year: 2020 Month: 4 X-DOI: 10.1080/09540962.2020.1714304 File-URL: http://hdl.handle.net/10.1080/09540962.2020.1714304 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:40:y:2020:i:3:p:205-212 Template-Type: ReDIF-Article 1.0 Author-Name: David Jamieson Author-X-Name-First: David Author-X-Name-Last: Jamieson Author-Name: Rob Wilson Author-X-Name-First: Rob Author-X-Name-Last: Wilson Author-Name: Mike Martin Author-X-Name-First: Mike Author-X-Name-Last: Martin Author-Name: Toby Lowe Author-X-Name-First: Toby Author-X-Name-Last: Lowe Author-Name: Jonathan Kimmitt Author-X-Name-First: Jonathan Author-X-Name-Last: Kimmitt Author-Name: Jane Gibbon Author-X-Name-First: Jane Author-X-Name-Last: Gibbon Author-Name: Max French Author-X-Name-First: Max Author-X-Name-Last: French Title: Data for outcome payments or information for care? A sociotechnical analysis of the management information system in the implementation of a social impact bond Abstract: Social Impact Bonds (SIBs) are a policy intervention designed to explicitly link the activity of social interventions to outcome payments. Despite a burgeoning literature on SIBs there is a lack of evidence in relation to the information system characteristics and accounting mechanisms of SIBs. Applying a multi-dimensional sociotechnical lens to a case study of a SIB allows us to reveal the current problematic convergence of public management and information systems. The authors found that an information system within a SIB is introduced and adapted to increasingly prioritize the production of data for payment over documenting care accounts to support improved provision. The findings of this paper also suggest that claims of SIBs as an innovation are limited as they are subject to the familiar problems of New Public Management practice, in the way they shape the design and use of the data in governance, management and service delivery practices.Social Impact Bonds (SIBs) have been positioned as an innovative vehicle to improve health and social outcomes through the use of externally provided funding. Although the debate about the viability and robustness of SIBs continues, no focus has been given to the informational requirements that are mandated in order to ensure that outcomes are being achieved—and therefore enable payment. The authors challenge that the data that is being collected by SIBs is in essence for the purposes of financial accounting rather than demonstrating improvements in the quality of care. Journal: Public Money & Management Pages: 213-224 Issue: 3 Volume: 40 Year: 2020 Month: 4 X-DOI: 10.1080/09540962.2020.1714306 File-URL: http://hdl.handle.net/10.1080/09540962.2020.1714306 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:40:y:2020:i:3:p:213-224 Template-Type: ReDIF-Article 1.0 Author-Name: Elaine de Gruyter Author-X-Name-First: Elaine de Author-X-Name-Last: Gruyter Author-Name: Dennis Petrie Author-X-Name-First: Dennis Author-X-Name-Last: Petrie Author-Name: Nicole Black Author-X-Name-First: Nicole Author-X-Name-Last: Black Author-Name: Philip Gharghori Author-X-Name-First: Philip Author-X-Name-Last: Gharghori Title: Attracting investors for public health programmes with Social Impact Bonds Abstract: Social impact bonds (SIBs) have emerged as an innovative financing mechanism. This paper explores how health SIBs align with investors’ expectations and the conditions required to attract investors. At present, health SIBs are unlikely to provide sufficient financial returns given their financial risk to attract mainstream investors, so may be better suited to investors who are prepared to accept lower financial returns blended with particular health impact returns.If SIBs are to become a sustainable financing mechanism, investors’ concerns need addressing. This paper explores the conditions required for SIBs to attract capital to make planning and development worthwhile. Attracting a wide base of capital may not be feasible because many investors still seek at least market rate returns, which is unlikely for many SIBs. Commissioners could instead target selected investors who are prepared to accept lower financial returns at a higher risk blended with impact returns. This could include maximizing potential impact returns and reducing exposure to financial risk. Journal: Public Money & Management Pages: 225-236 Issue: 3 Volume: 40 Year: 2020 Month: 4 X-DOI: 10.1080/09540962.2020.1714312 File-URL: http://hdl.handle.net/10.1080/09540962.2020.1714312 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:40:y:2020:i:3:p:225-236 Template-Type: ReDIF-Article 1.0 Author-Name: Jarrod Ormiston Author-X-Name-First: Jarrod Author-X-Name-Last: Ormiston Author-Name: Michael Moran Author-X-Name-First: Michael Author-X-Name-Last: Moran Author-Name: Erin I. Castellas Author-X-Name-First: Erin I. Author-X-Name-Last: Castellas Author-Name: Emma Tomkinson Author-X-Name-First: Emma Author-X-Name-Last: Tomkinson Title: Everybody wins? A discourse analysis of competing stakeholder expectations in Social Impact Bonds Abstract: This paper explores how diverse stakeholders frame their expectations of Social Impact Bonds (SIBs). Using discourse analysis, the authors examine competing expectations in SIB press releases, showing how they differ between stakeholders, between institutional contexts, and how they evolve over time. The paper highlights how the prioritization of social finance and collaboration discourses privileges the role of private investors, which in turn diminishes the role of service providers as innovators.This paper explains the competing rationales of stakeholders from different sectors and jurisdictions engaging in SIBs, and how these rationales shift over time. Policy-makers need to reprioritize the role of service providers in SIB communications as they are often marginalized in the overall public discourse—particularly in the early stages of SIB structuring. The differences the authors found between jurisdictions reveal that institutional contexts shape the nature of SIBs, and that the SIB model should not be transferred in a standardized way to differing contexts. Journal: Public Money & Management Pages: 237-246 Issue: 3 Volume: 40 Year: 2020 Month: 4 X-DOI: 10.1080/09540962.2020.1714316 File-URL: http://hdl.handle.net/10.1080/09540962.2020.1714316 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:40:y:2020:i:3:p:237-246 Template-Type: ReDIF-Article 1.0 Author-Name: Deborah Burand Author-X-Name-First: Deborah Author-X-Name-Last: Burand Title: New development: The application of incomplete contract theory to documenting Social Impact Bonds Abstract: Nobel laureate Oliver Hart’s work in developing a theory of incomplete contracting is relevant to explaining the evolution of the pay for success contracts that undergird Social Impact Bonds (SIBs). By its very nature, a pay for success contract that supports a SIB is likely to be functionally incomplete in that it is unable to describe and differentiate in the initial contract all relevant future states of the world in which the contract is to operate. Navigating this incomplete world can be particularly challenging when it comes to government contracting for quality outcomes in social services. Accordingly, Hart’s incomplete contracting framework can help us to think more clearly about how to document a pay for success contract that best supports a SIB transaction.Deterministic pay for success contracts serve neither the impact goals nor the contracting parties of SIBs well. This article explains how flexibility has been built into many of the contracts that support SIBs in the USA and beyond through the use of contractual governance mechanisms. There is room, however, for improvement in these governance mechanisms –particularly their scope, composition and processes. Journal: Public Money & Management Pages: 247-249 Issue: 3 Volume: 40 Year: 2020 Month: 4 X-DOI: 10.1080/09540962.2020.1714317 File-URL: http://hdl.handle.net/10.1080/09540962.2020.1714317 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:40:y:2020:i:3:p:247-249 Template-Type: ReDIF-Article 1.0 Author-Name: Ali Mollinger-Sahba Author-X-Name-First: Ali Author-X-Name-Last: Mollinger-Sahba Author-Name: Paul Flatau Author-X-Name-First: Paul Author-X-Name-Last: Flatau Author-Name: Daniel Schepis Author-X-Name-First: Daniel Author-X-Name-Last: Schepis Author-Name: Sharon Purchase Author-X-Name-First: Sharon Author-X-Name-Last: Purchase Title: New development: Complexity and rhetoric in social impact investment Abstract: Existing public policy approaches to the social impact investment market take a linear view of both social innovation and economic markets. This article analyses the rhetoric of the market to explain both the persistence of a linear view and its inadequacy for dealing with the complexity of bridging social and financial goals. It then outlines complexity-sensitive theories of social innovation and economic markets and their import for social impact investing.Social Impact Bonds (SIBs) and similar public policy approaches to social impact investment have fallen short of expectations for large-scale social change and financial savings. This article highlights the role that neoclassical assumptions about the dynamics of both economic markets and social innovation has played in this failure. It explains the need for practitioners to operationalize a more contemporary and complex understanding of markets and social change by crafting adaptive ability into social impact investment instruments. Journal: Public Money & Management Pages: 250-254 Issue: 3 Volume: 40 Year: 2020 Month: 4 X-DOI: 10.1080/09540962.2020.1714318 File-URL: http://hdl.handle.net/10.1080/09540962.2020.1714318 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:40:y:2020:i:3:p:250-254 Template-Type: ReDIF-Article 1.0 Author-Name: Bert George Author-X-Name-First: Bert Author-X-Name-Last: George Author-Name: Anne Drumaux Author-X-Name-First: Anne Author-X-Name-Last: Drumaux Author-Name: Paul Joyce Author-X-Name-First: Paul Author-X-Name-Last: Joyce Author-Name: Francesco Longo Author-X-Name-First: Francesco Author-X-Name-Last: Longo Title: Editorial Journal: Public Money & Management Pages: 255-259 Issue: 4 Volume: 40 Year: 2020 Month: 5 X-DOI: 10.1080/09540962.2020.1728055 File-URL: http://hdl.handle.net/10.1080/09540962.2020.1728055 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:40:y:2020:i:4:p:255-259 Template-Type: ReDIF-Article 1.0 Author-Name: Erik Hans Klijn Author-X-Name-First: Erik Hans Author-X-Name-Last: Klijn Author-Name: Joop Koppenjan Author-X-Name-First: Joop Author-X-Name-Last: Koppenjan Title: Debate: Strategic planning after the governance revolution Journal: Public Money & Management Pages: 260-261 Issue: 4 Volume: 40 Year: 2020 Month: 5 X-DOI: 10.1080/09540962.2020.1715097 File-URL: http://hdl.handle.net/10.1080/09540962.2020.1715097 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:40:y:2020:i:4:p:260-261 Template-Type: ReDIF-Article 1.0 Author-Name: Marco Kools Author-X-Name-First: Marco Author-X-Name-Last: Kools Author-Name: Bert George Author-X-Name-First: Bert Author-X-Name-Last: George Title: Debate: The learning organization—a key construct linking strategic planning and strategic management Journal: Public Money & Management Pages: 262-264 Issue: 4 Volume: 40 Year: 2020 Month: 5 X-DOI: 10.1080/09540962.2020.1727112 File-URL: http://hdl.handle.net/10.1080/09540962.2020.1727112 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:40:y:2020:i:4:p:262-264 Template-Type: ReDIF-Article 1.0 Author-Name: Christos Begkos Author-X-Name-First: Christos Author-X-Name-Last: Begkos Author-Name: Sue Llewellyn Author-X-Name-First: Sue Author-X-Name-Last: Llewellyn Author-Name: Kieran Walshe Author-X-Name-First: Kieran Author-X-Name-Last: Walshe Title: How do medical managers strategize? A strategy-as-practice perspective Abstract: Strategic planning (SP) is a widely-used practice within public sector organizations. However, SP does not only take place in strategy workshops and senior management levels. This paper explores how medical managers of English hospitals ‘do’ SP in their clinical directorates. The authors investigate the practices, the usage of strategy tools and the implications of medical managers’ strategizing. The paper argues that what makes financial sense to medical managers strategizing in the local circumstances of their directorates does not always equate to value for patients, the hospital or for the public sector as a whole.Strategic planning is not only performed by senior managers and trained strategists. Middle managers also engage in strategic planning in their day-to-day activities, and their emergent strategies may align with, or cut across, formal organizational strategic objectives. This paper provides practical insight into how medical managers of English hospitals strategize within their clinical directorates. It shows that their strategizing and use of strategic tools are fine-tuned to improve the profitability of their service lines and deliver on cost improvement targets. The authors suggest that strategizing at the directorate level creates risks since patient care, cost control, the financial viability of the hospital as a whole and its public value may become subordinated to the narrow pursuit of service line profitability. Hence, it is important for senior managers and policy-makers to improve clinicians’ knowledge, training and overall engagement with the strategic management of clinical directorates, hospitals and the broader health economy. Journal: Public Money & Management Pages: 265-275 Issue: 4 Volume: 40 Year: 2020 Month: 5 X-DOI: 10.1080/09540962.2020.1727110 File-URL: http://hdl.handle.net/10.1080/09540962.2020.1727110 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:40:y:2020:i:4:p:265-275 Template-Type: ReDIF-Article 1.0 Author-Name: Dag Ingvar Jacobsen Author-X-Name-First: Dag Ingvar Author-X-Name-Last: Jacobsen Author-Name: Åge Johnsen Author-X-Name-First: Åge Author-X-Name-Last: Johnsen Title: Alignment of strategy and structure in local government Abstract: Strategic positioning and structural alignment in the public sector is a neglected area of research. This paper analyses the strategic positions of prospectors, defenders and reactors and structural alignment in Norwegian municipalities. Top managers responding to a survey perceived that the municipalities did align their organizational structures to the strategic positions for prospectors and defenders, but not for reactors, as hypothesized, but these relationships were modest. The top managers often found it difficult to provide consistent responses on their organizations’ choices of strategic positions.The authors show that many Norwegian municipalities have minimal alignment of their organizational structures and strategies. A modest alignment of structure to strategy may explain the seemingly low impact of strategic planning found in many studies, as changes in strategies have to be followed up with structural changes in order to be implemented effectively. In addition, the paper strongly indicates that strategy practitioners in top municipal management levels find it difficult to define their organization’s choice of strategic position. Thus it is highly probable that policy-makers and strategy practitioners will see a higher impact of strategic planning if they define their organization’s choice of strategic positions better and actually align the organizational structures more with these strategic positions. Journal: Public Money & Management Pages: 276-284 Issue: 4 Volume: 40 Year: 2020 Month: 5 X-DOI: 10.1080/09540962.2020.1715093 File-URL: http://hdl.handle.net/10.1080/09540962.2020.1715093 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:40:y:2020:i:4:p:276-284 Template-Type: ReDIF-Article 1.0 Author-Name: Ian C. Elliott Author-X-Name-First: Ian C. Author-X-Name-Last: Elliott Title: The implementation of a strategic state in a small country setting—the case of the ‘Scottish Approach’ Abstract: This paper is a case study of the establishment of the Scottish Approach to Public Services. This strategic approach to public services was developed through three key activities: reorganization of the Scottish Government; creation of Scotland Performs and the National Performance Framework; and significant investment in leadership development. The research comprised of 11 élite interviews with both current and former civil servants within the Scottish Government. Interviews sought to develop an understanding of the nature and rationale for the Scottish Approach, to explore implementation of the Scottish Approach, and to posit what lasting impact may result from this form of ‘strategic state’ in Scotland. There is a major gap in the academic literature in terms of empirical studies of the strategic state and this paper addresses this gap by presenting the context and background to implementation of a strategic state in a small country setting.This paper outlines how the Scottish Government has developed a form of ‘strategic state’. The concept of the strategic state is explained before setting out how this was realized. Drawing on insights from key stakeholders who were directly involved, it provides a unique insider perspective on its development and impact. The author shows how a supportive political environment and strong administrative leadership combined with a clear vision for change. Investment was made in leadership development, alongside an organizational restructuring, to align the Scottish Government with five strategic objectives. There are key lessons to be learned from this paper, particularly for small countries, in how strategic thinking can be fostered within government settings. Journal: Public Money & Management Pages: 285-293 Issue: 4 Volume: 40 Year: 2020 Month: 5 X-DOI: 10.1080/09540962.2020.1714206 File-URL: http://hdl.handle.net/10.1080/09540962.2020.1714206 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:40:y:2020:i:4:p:285-293 Template-Type: ReDIF-Article 1.0 Author-Name: Anne Drumaux Author-X-Name-First: Anne Author-X-Name-Last: Drumaux Author-Name: Paul Joyce Author-X-Name-First: Paul Author-X-Name-Last: Joyce Title: New development: Implementing and evaluating government strategic plans—the Europe 2020 Strategy Abstract: This article examines the implementation of the Europe 2020 Strategy. The authors analysed the strategic and management plans of the European Commission’s directorates-general (DGs) to identify the main and dominant discourses in the documents. The supplementing or supplanting of the simple strategy framework of the early years by a political framework after 2014 can be seen as caused by an interaction between rational management evaluation on one hand and political values and will on the other.This article is intended to be directly useful to government policy makers in relation to the evaluation of inclusive economic growth strategies. It demonstrates, in a European context, the way in which strategic management can contribute to effective government and public governance and how this interacts with political leadership. Journal: Public Money & Management Pages: 294-298 Issue: 4 Volume: 40 Year: 2020 Month: 5 X-DOI: 10.1080/09540962.2020.1722395 File-URL: http://hdl.handle.net/10.1080/09540962.2020.1722395 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:40:y:2020:i:4:p:294-298 Template-Type: ReDIF-Article 1.0 Author-Name: Vitalis Nakrošis Author-X-Name-First: Vitalis Author-X-Name-Last: Nakrošis Author-Name: Jurgita Šiugždinienė Author-X-Name-First: Jurgita Author-X-Name-Last: Šiugždinienė Author-Name: Inga Antanaitė Author-X-Name-First: Inga Author-X-Name-Last: Antanaitė Title: New development: Between politics and strategic planning—the management of government priorities in Lithuania Abstract: How do political agendas impact on strategic planning practices? This article shows that recent changes to the framework for managing government priorities have made Lithuania’s strategic planning system more politically responsive by mobilizing political attention, leadership and state funding to major government commitments. However, these changes have not yet translated into any longer term outcomes because policy implementation practices did not change very much.The authors explain the effects of reforms introducing strategic planning in Lithuanian government. The Lithuanian case has implications for other administrations. For example, reforms promoting a more effective management of government or strategic priorities are more likely to succeed if the design of the strategic planning systems matches political agendas. Appropriate frameworks and mechanisms need to be employed for the management of important government commitments within strategic planning systems, such as the Lithuanian system for managing government priorities. In addition, strategic management tools, knowledge and capacities need to be constantly reviewed and developed in public sector organizations at different levels of government to better achieve policy aims and objectives. Journal: Public Money & Management Pages: 299-303 Issue: 4 Volume: 40 Year: 2020 Month: 5 X-DOI: 10.1080/09540962.2020.1715096 File-URL: http://hdl.handle.net/10.1080/09540962.2020.1715096 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:40:y:2020:i:4:p:299-303 Template-Type: ReDIF-Article 1.0 Author-Name: Rhoda Brown Author-X-Name-First: Rhoda Author-X-Name-Last: Brown Author-Name: Sheila Ellwood Author-X-Name-First: Sheila Author-X-Name-Last: Ellwood Title: Debate: Is ‘being alive’ a recognition or a measurement criterion? A response to Heintges and Waldbauer (2019) Journal: Public Money & Management Pages: 304-306 Issue: 4 Volume: 40 Year: 2020 Month: 5 X-DOI: 10.1080/1535685X.2019.1706818 File-URL: http://hdl.handle.net/10.1080/1535685X.2019.1706818 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:40:y:2020:i:4:p:304-306 Template-Type: ReDIF-Article 1.0 Author-Name: Harun Harun Author-X-Name-First: Harun Author-X-Name-Last: Harun Author-Name: Setiyani Wardhaningtyas Author-X-Name-First: Setiyani Author-X-Name-Last: Wardhaningtyas Author-Name: Habib Zaman Khan Author-X-Name-First: Habib Zaman Author-X-Name-Last: Khan Author-Name: Yi An Author-X-Name-First: Yi Author-X-Name-Last: An Author-Name: Rahma Masdar Author-X-Name-First: Rahma Author-X-Name-Last: Masdar Title: Understanding the institutional challenges and impacts of higher education reforms in Indonesia Abstract: This paper contributes to the academic literature on policy-making at the global level by empirically showing the nature and institutional challenges of higher education reforms under NPM principles. The authors explain the key strategies adopted by Indonesia’s government and the problems it faced in reforming its higher education system. The overall result was negative. The Indonesian reforms will not bring about meaningful outcomes unless the existing institutions, and the environment in which they operate, are also reformed.This paper offers new insights regarding the nature and impacts of higher education reforms in an emerging economy. The authors explain why positive outcomes from higher education reforms are difficult to achieve in developing economies, without reforming existing institutions such as the human resource systems and laws underpinning the operation of higher education. The paper has important insights for employers, government and university managers and academics in developing countries, including the importance of opening a nation’s university sector to international providers. Journal: Public Money & Management Pages: 307-315 Issue: 4 Volume: 40 Year: 2020 Month: 5 X-DOI: 10.1080/09540962.2019.1627063 File-URL: http://hdl.handle.net/10.1080/09540962.2019.1627063 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:40:y:2020:i:4:p:307-315 Template-Type: ReDIF-Article 1.0 Author-Name: Joan Munro Author-X-Name-First: Joan Author-X-Name-Last: Munro Title: Leading for collaborative public service innovation Abstract: This article examines the critical leadership actions that support collaborative public service innovations, drawing on evidence from UK local government led partnerships. It concludes that success is more likely if leaders help the partnership to: build mutual trust; agree clear, well thought through, politically supported ambitions; invest time, resources and energy; galvanize managers and staff; make a long term commitment to achieving the objectives, learning, adapting and growing innovations together.Public sector managers can use the leadership actions highlighted in this paper to reflect on what more they might do to increase the likelihood that their innovative collaborations will succeed. Journal: Public Money & Management Pages: 316-325 Issue: 4 Volume: 40 Year: 2020 Month: 5 X-DOI: 10.1080/09540962.2019.1665391 File-URL: http://hdl.handle.net/10.1080/09540962.2019.1665391 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:40:y:2020:i:4:p:316-325 Template-Type: ReDIF-Article 1.0 Author-Name: Pan Suk Kim Author-X-Name-First: Pan Suk Author-X-Name-Last: Kim Title: New development: A new principle—the higher the position, the broader the view Abstract: The Peter Principle, introduced over 50 years ago, refers to an organizational phenomenon where employees in a hierarchy are promoted to positions for which they are not well qualified (Peter & Hull, 1969). It has been a topic of debate and empirical research in organizational theory and management literature ever since. This article does not seek to prove or disprove the Peter Principle. Rather, it provides an alternative explanation of promotion within an organization based on employee experience. The research presented here demonstrates that the role inhabited by an employee greatly influences their perspective, which may change based on their location within an organizational hierarchy. In other words, people’s horizons depend on their place within that hierarchy.I offer a new principle, ‘the higher the position, the broader the view’, as a positive, productive perspective on promotion in contrast to the Peter Principle—‘every employee tends to rise to his/her level of incompetence in a hierarchy’. I arrived at this new principle through my recent experiences as the Republic of Korea’s Minister of Personnel Management. People often associate ‘incompetence’ with job-related tasks or skill competence, but near the top of hierarchies it is more about vision. In my view, ‘incompetence’ has many sources. I assume one source is a person’s failure to see the big or bigger picture as they move up the ladder. Even if my principle is not entirely novel, it does not deter me from calling attention to the myopia of people as they move up the organizational hierarchy. Thus, to reduce the Peter Principle effect, leadership development and merit-based promotion will yield better results. Journal: Public Money & Management Pages: 326-329 Issue: 4 Volume: 40 Year: 2020 Month: 5 X-DOI: 10.1080/09540962.2019.1658997 File-URL: http://hdl.handle.net/10.1080/09540962.2019.1658997 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:40:y:2020:i:4:p:326-329 Template-Type: ReDIF-Article 1.0 Author-Name: Thomas Schillemans Author-X-Name-First: Thomas Author-X-Name-Last: Schillemans Author-Name: Gijs Kremers Author-X-Name-First: Gijs Author-X-Name-Last: Kremers Title: New development: The unknown world of transnational organizations in Europe—challenges for accountability Abstract: Mostly unknown to the general public, a fragmented landscape of transnational organizations has been developing in Europe. These organizations work across borders, but not entirely in the EU, and they generally have some basis in European law or policies. An inventory by the authors suggests there are at least 370 transnational organizations in Europe. Transnational organizations challenge basic notions of accountability: it is often very difficult to understand what the organization is doing, to whom it is accountable or even where it is located. This is not to say that accountability is necessarily a problem but much more research and insight is definitely required.This article aims to put the almost 400 transnational organizations as a fragmented set of partially European organizations on the agenda. By understanding them as partially European (and partially regional, local or national), the authors raise issues of accountability and transparancy of those organizations. The article will be of value to European and regional policy-makers relating to various transnational organizations but also to leaders and staff in those organizations who need to relate (and account) to their important external stakeholders. These organizations offer opportunities for continued European collaboration after Brexit. Journal: Public Money & Management Pages: 330-334 Issue: 4 Volume: 40 Year: 2020 Month: 5 X-DOI: 10.1080/09540962.2019.1660099 File-URL: http://hdl.handle.net/10.1080/09540962.2019.1660099 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:40:y:2020:i:4:p:330-334 Template-Type: ReDIF-Article 1.0 Author-Name: Barry Pemberton Author-X-Name-First: Barry Author-X-Name-Last: Pemberton Author-Name: Wilson Ng Author-X-Name-First: Wilson Author-X-Name-Last: Ng Title: New development: Solving an extremely hazardous problem. Disposing of toxic waste from Britain’s nuclear industry and nascent public engagement Abstract: Waste disposal from the use of nuclear technology for power generation poses international challenges in terms of its enduring, costly and highly toxic nature. This article focuses on the challenges faced by the UK given the lack of solutions that appear to stem from an absence of public debate and consensus. The problems of nuclear waste disposal are contextualized by considering the challenges of public acceptance, lack of funding provisions, cost uncertainties and new reactor construction.The generation of low-carbon electricity by nuclear power stations remains significant in the UK, but the nuclear industry faces significant, and as yet unresolved, problems. For instance, decommissioning, clean-out and waste disposal are currently required for all non-operational nuclear facilities. However, disposal of highly toxic waste has proved problematic, thereby leading to today’s unsustainable scenario of storage in temporary facilities, including decommissioned nuclear submarines. While costs, timescales, and hazards of decommissioning and storage continue to be largely unscalable (HM Government 2015) there has been little informed public debate about these issues, perhaps a key ingredient in finding solutions, given current UK waste disposal strategies. The problem and risks associated with nuclear waste disposal are inter-generational, enduring, cost billions of pounds and potentially catastrophic. This article is being published to energize a structured public discussion on nuclear waste disposal by reviewing the problem and suggesting a way forward. Journal: Public Money & Management Pages: 335-341 Issue: 4 Volume: 40 Year: 2020 Month: 5 X-DOI: 10.1080/09540962.2019.1612210 File-URL: http://hdl.handle.net/10.1080/09540962.2019.1612210 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:40:y:2020:i:4:p:335-341 Template-Type: ReDIF-Article 1.0 Author-Name: Alan Doig Author-X-Name-First: Alan Author-X-Name-Last: Doig Author-Name: Michael Levi Author-X-Name-First: Michael Author-X-Name-Last: Levi Title: Editorial: The dynamics of the fight against fraud and bribery—reflections on core issues in this PMM theme Journal: Public Money & Management Pages: 343-348 Issue: 5 Volume: 40 Year: 2020 Month: 7 X-DOI: 10.1080/09540962.2020.1752547 File-URL: http://hdl.handle.net/10.1080/09540962.2020.1752547 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:40:y:2020:i:5:p:343-348 Template-Type: ReDIF-Article 1.0 Author-Name: Nicholas Lord Author-X-Name-First: Nicholas Author-X-Name-Last: Lord Author-Name: Alan Doig Author-X-Name-First: Alan Author-X-Name-Last: Doig Author-Name: Michael Levi Author-X-Name-First: Michael Author-X-Name-Last: Levi Author-Name: Karin van Wingerde Author-X-Name-First: Karin Author-X-Name-Last: van Wingerde Author-Name: Katie Benson Author-X-Name-First: Katie Author-X-Name-Last: Benson Title: Implementing a divergent response? The UK approach to bribery in international and domestic contexts Abstract: This paper analyses UK domestic bribery. The authors argue that in both domestic and international contexts, cases are not numerically significant but that changes in how the UK government approaches bribery in the international context means that, where once domestic bribery was addressed more rigorously than bribery in the international context, this imbalance may be being steadily reversed. The paper concludes by setting out the implications that this identifiable divergence may have for the effective policing of bribery in the domestic context. The paper makes an empirical and theoretical contribution to the literature on corruption in the UK.This paper analyses the UK response to bribery and corruption and provides evidence of a divergent approach, in terms of strategy, policy and enforcement action, to addressing bribery in the domestic and international contexts. This has adverse implications for the prevention, detection, and investigation of bribery. In order to reduce the divergence and reinforce the domestic focus, governments need to ensure better and more detailed data for monitoring of the extent of bribery, the presence of a single lead for the domestic context to ensure consistency and co-ordination, and the availability of training for relevant staff to make certain relevant stakeholders are alert to emerging corruption issues. The empirically informed insights and arguments in this paper are relevant to policy-makers and practitioners working in the area of anti-corruption, as well as non-governmental organizations seeking to scrutinize anti-corruption strategies, policies and practice in the UK. Journal: Public Money & Management Pages: 349-359 Issue: 5 Volume: 40 Year: 2020 Month: 7 X-DOI: 10.1080/09540962.2020.1714212 File-URL: http://hdl.handle.net/10.1080/09540962.2020.1714212 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:40:y:2020:i:5:p:349-359 Template-Type: ReDIF-Article 1.0 Author-Name: Jackie Harvey Author-X-Name-First: Jackie Author-X-Name-Last: Harvey Title: Tracking the international proceeds of corruption and the challenges of national boundaries and national agencies: the UK example Abstract: Corruption is a major inhibitor to economic growth, discouraging to domestic and foreign investment and destabilizing of governments. Unsurprisingly, international attention has intensified in recent years with global initiatives to counter corruption and address the proceeds of corruption. These have placed requirements upon national governments to increase transparency, reducing opportunities for use of the legitimate legal and financial infrastructure to disguise and move the proceeds of corruption. This paper reviews the boundaries at national and agency level that can create challenges for those agencies tasked with investigating and returning the proceeds of corruption to the countries from which they came. The paper considers the mechanisms that the agencies in a returning country—the UK—have at their disposal and whether national policy changes can affect their focus and operation. Specifically it reviews the role and future of the International Corruption Unit of the National Crime Agency.Following from the highly publicised anti-corruption summit hosted by the Cameron government in 2016, the UK has positioned itself at the forefront of anti-corruption initiatives. Recognizing that corruption is as much an issue for the UK as for victim countries, the UK initiated a unique response model in its International Corruption Unit. However, the proceeds of corruption continue to find their way into the London property market, hence recent initiatives to open up ownership registries. The need to ‘respond’, shortens timeframes, driving resource allocation towards ‘quick wins’. Tracking and recovering the proceeds of corruption that may have moved across multiple jurisdictions is a slow business. The failure to evidence ‘hard results’ creates an uncertain future for the International Corruption Unit. Yet, its unique contribution is one that should be widely supported by policy makers. Journal: Public Money & Management Pages: 360-368 Issue: 5 Volume: 40 Year: 2020 Month: 7 X-DOI: 10.1080/09540962.2020.1714211 File-URL: http://hdl.handle.net/10.1080/09540962.2020.1714211 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:40:y:2020:i:5:p:360-368 Template-Type: ReDIF-Article 1.0 Author-Name: Michael Skidmore Author-X-Name-First: Michael Author-X-Name-Last: Skidmore Author-Name: Janice Goldstraw-White Author-X-Name-First: Janice Author-X-Name-Last: Goldstraw-White Author-Name: Martin Gill Author-X-Name-First: Martin Author-X-Name-Last: Gill Title: Understanding the police response to fraud: the challenges in configuring a response to a low-priority crime on the rise Abstract: Previous research has demonstrated the comparative lack of priority fraud receives from government and law enforcement in the UK compared to other serious offences, as well as shortcomings in the overall approach to investigation. This paper examines the current state of affairs in the light of changes aimed at addressing these limitations. It incorporates findings from a national survey of police forces, as well as a local survey of police personnel in three forces supplemented by interviews. The findings suggest that the situation has become more complicated. Many police officers interviewed did not feel that the police response in their own area was effective, and that their colleagues often lacked the appropriate skill sets needed. Moreover, forces were not confident they were recruiting the right people to tackle fraud. The paper has important lessons for policing internationally.The authors provide a review of current police structures, resource and their effectiveness in tackling fraud, one grounded in empirical evidence collected at the national, regional and local level. The paper contextualizes the local police response within national response systems and identifies the key gaps in existing strategies, highlighting the challenges to tackling fraud within the established police structures and resource configuration. A number of key areas of policy and practice that might be developed are discussed, which have relevance to policy-makers and practitioners working nationally and in local jurisdictions. Journal: Public Money & Management Pages: 369-379 Issue: 5 Volume: 40 Year: 2020 Month: 7 X-DOI: 10.1080/09540962.2020.1714203 File-URL: http://hdl.handle.net/10.1080/09540962.2020.1714203 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:40:y:2020:i:5:p:369-379 Template-Type: ReDIF-Article 1.0 Author-Name: Mohd Hadafi Sahdan Author-X-Name-First: Mohd Hadafi Author-X-Name-Last: Sahdan Author-Name: Christopher J. Cowton Author-X-Name-First: Christopher J. Author-X-Name-Last: Cowton Author-Name: Julie E. Drake Author-X-Name-First: Julie E. Author-X-Name-Last: Drake Title: Forensic accounting services in English local government and the counter-fraud agenda Abstract: Fraud is a growing challenge for English local government, yet the resources and support local authorities (LAs) have available to prevent, detect and investigate it are limited. Forensic accounting services (FAS) provided by external specialist private sector firms, particularly those undertaking mandatory external audit, might be one solution. Research reported in this paper suggests, however, that existing English LA users are not all convinced. Nevertheless, better awareness and understanding of what FAS have to offer, perhaps through case studies of successful implementation, would be a valuable contribution to helping local government enhance its counter-fraud capabilities and make informed decisions about how best to meet the increasingly complex fraud challenge.Forensic accounting services (FAS) provided by specialist private sector firms might help local government meet the growing challenge of fraud, especially digital fraud perpetrated by organized criminal groups, at a time when in-house capacity and expertise are severely constrained. However, a questionnaire survey suggests that usage by English local authorities is currently limited, and it also found mixed levels of satisfaction amongst those that had used FAS. Nevertheless, better awareness of what FAS have to offer, perhaps through case studies of successful implementation, would help local authorities make more informed decisions about when and how to use FAS. Journal: Public Money & Management Pages: 380-389 Issue: 5 Volume: 40 Year: 2020 Month: 7 X-DOI: 10.1080/09540962.2020.1714208 File-URL: http://hdl.handle.net/10.1080/09540962.2020.1714208 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:40:y:2020:i:5:p:380-389 Template-Type: ReDIF-Article 1.0 Author-Name: Jonathan Rose Author-X-Name-First: Jonathan Author-X-Name-Last: Rose Author-Name: Colin Copus Author-X-Name-First: Colin Author-X-Name-Last: Copus Title: Councillor ethics: a review of the Committee on Standards In Public Life’s ‘Local Government Ethical Standards’ Abstract: The Committee on Standards in Public Life’s (CSPL) 2019 report Local Government Ethical Standards presents a detailed review of local government ethics in England, aiming to highlight both best practice and areas for improvement. In so doing, it makes 26 recommendations ranging in importance. Likely to be one of the most important, and most controversial, is a recommendation to allow local authorities to suspend democratically-elected councillors for up to six months. This paper presents a review of the report and its recommendations, with a particular emphasis on the ‘values-versus-compliance’ distinction in ethical regulation.Policy-makers and practitioners are often faced with difficult choices concerning ethical regulation, and attempts to improve ethical regulations can sometimes cause new and unexpected problems. The authors review the Committee on Standards in Public Life’s report Local Government Ethical Standards, placing the ethical challenges and opportunities for unintended consequences into the values-vs-compliance framework. The paper will be useful for policy-makers and regulators concerned with local government in England, who may be charged with implementing aspects of this report, while the broader issues discussed about the challenges of ethical regulations and the limits of compliance-based policies will be useful in a wide range of contexts and countries. Journal: Public Money & Management Pages: 390-396 Issue: 5 Volume: 40 Year: 2020 Month: 7 X-DOI: 10.1080/09540962.2020.1723256 File-URL: http://hdl.handle.net/10.1080/09540962.2020.1723256 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:40:y:2020:i:5:p:390-396 Template-Type: ReDIF-Article 1.0 Author-Name: Kenneth Murray Author-X-Name-First: Kenneth Author-X-Name-Last: Murray Title: When opportunity knocks: mobilizing capabilities on serious organized economic crime Abstract: This paper is primarily concerned with organized crime structures and how they adapt and modify to take advantage of fraud opportunities. It is illustrated with case studies which show a growing capability within UK organized crime to pool and deploy criminal monies in legitimate markets. The theme and purpose of the paper is to raise awareness of this in a way that encourages collaborative and strategic responses from law enforcement and relevant institutions, including academia.The accumulation of criminal funds under the guise of legitimate funds is not something that should be tolerated and accepted as a necessary evil of the modern world. Markets and economies are, however, increasingly vulnerable to the corrosive and corruptive effects of serious organized crime. Using real-life case studies, this paper explains why a raised awareness of societal and professional attitudes is required to more effectively tackle the problem of serious organized economic crime and how the problem needs to be prioritized as a national strategic challenge. The paper will have value to law enforcement and policy- and law-makers worldwide. Journal: Public Money & Management Pages: 397-406 Issue: 5 Volume: 40 Year: 2020 Month: 7 X-DOI: 10.1080/09540962.2020.1719673 File-URL: http://hdl.handle.net/10.1080/09540962.2020.1719673 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:40:y:2020:i:5:p:397-406 Template-Type: ReDIF-Article 1.0 Author-Name: Simon Avery Author-X-Name-First: Simon Author-X-Name-Last: Avery Title: For fraud, look under ‘serious and organized crime’ Abstract: The UK government’s response to fraud cannot be disentangled from its broader ‘serious and organized crime’ (SOC) strategy. In order to explore whether fraud should—in public policy, criminal justice and law enforcement terms—be seen primarily as an SOC issue, there is a need to consider questions about whether or not ‘SOC’ is a sensible object of policy-making in the first place. Several arguments in favour of an SOC policy are identified in the paper. However, the notion of an overarching SOC policy is problematic for three reasons. First, SOC is a fundamental misrepresentation of reality, which does not correspond to a real social problem. Second, SOC policy can limit the development of more problem-specific crime strategies, Third, the ‘SOC’ label can negatively transform how social problems are perceived over the long term. If fraud is to be better understood and dealt with, it may therefore be necessary to extract it from its current inclusion within wider SOC strategy.This paper argues that fraud has been subsumed by ‘serious and organized crime’ policy. It explores both the benefits and problems of this state of affairs and questions the validity of ‘serious and organized crime’ as an object of policy-making. It is hoped the paper will encourage policy-makers and practitioners to think carefully about how fraud is conceptualized as a problem. Journal: Public Money & Management Pages: 407-414 Issue: 5 Volume: 40 Year: 2020 Month: 7 X-DOI: 10.1080/09540962.2020.1714903 File-URL: http://hdl.handle.net/10.1080/09540962.2020.1714903 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:40:y:2020:i:5:p:407-414 Template-Type: ReDIF-Article 1.0 Author-Name: Ilaria Zavoli Author-X-Name-First: Ilaria Author-X-Name-Last: Zavoli Author-Name: Colin King Author-X-Name-First: Colin Author-X-Name-Last: King Title: New development: Estate agents’ perspectives of anti-money laundering compliance—four key issues in the UK property market Abstract: In recent years, money laundering in the property market has come under scrutiny across the world, attracting significant attention from governments, regulators, policy-makers, NGOs, academics and others. However, there remain gaps in knowledge, which is particularly important given practical difficulties in the implementation of anti-money laundering (AML) obligations. This article offers new insights into such implementation in the context of the UK AML regime and the real estate sector. The authors analyse four important issues relating to the UK AML obligations: customer due diligence (CDD); reporting suspicion; training requirements; and letting (rental) agents.Money laundering in the property market is a significant problem across the globe, yet there is limited understanding of how anti-money laundering (AML) rules are implemented in practice. This article draws on semi-structured interviews with estate agents and compliance officials in the UK to explore this often-overlooked perspective. Interviewees take AML rules seriously, however they are often faced with significant difficulties in practice. This article shows that—in the eyes of interviewees—governments and law enforcement do not understand how the sector operates. Failure to deal with this lack of understanding means that the problem of money laundering via property sales and rentals will continue. Journal: Public Money & Management Pages: 415-419 Issue: 5 Volume: 40 Year: 2020 Month: 7 X-DOI: 10.1080/09540962.2020.1727182 File-URL: http://hdl.handle.net/10.1080/09540962.2020.1727182 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:40:y:2020:i:5:p:415-419 Template-Type: ReDIF-Article 1.0 Author-Name: Sarah Cooper Author-X-Name-First: Sarah Author-X-Name-Last: Cooper Title: Theme: Equality in an uncertain public sector Guest editor: Sarah Cooper Journal: Public Money & Management Pages: 421-422 Issue: 6 Volume: 40 Year: 2020 Month: 7 X-DOI: 10.1080/09540962.2020.1764250 File-URL: http://hdl.handle.net/10.1080/09540962.2020.1764250 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:40:y:2020:i:6:p:421-422 Template-Type: ReDIF-Article 1.0 Author-Name: Baroness Barker Author-X-Name-First: Baroness Author-X-Name-Last: Barker Title: Debate: A truly national NHS? Inclusivity in healthcare Journal: Public Money & Management Pages: 422-423 Issue: 6 Volume: 40 Year: 2020 Month: 7 X-DOI: 10.1080/09540962.2019.1676544 File-URL: http://hdl.handle.net/10.1080/09540962.2019.1676544 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:40:y:2020:i:6:p:422-423 Template-Type: ReDIF-Article 1.0 Author-Name: Peter Matthews Author-X-Name-First: Peter Author-X-Name-Last: Matthews Title: Debate: LGBTQ rights in public services—a battle won? Journal: Public Money & Management Pages: 423-425 Issue: 6 Volume: 40 Year: 2020 Month: 7 X-DOI: 10.1080/09540962.2019.1676546 File-URL: http://hdl.handle.net/10.1080/09540962.2019.1676546 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:40:y:2020:i:6:p:423-425 Template-Type: ReDIF-Article 1.0 Author-Name: Hyunkang Hur Author-X-Name-First: Hyunkang Author-X-Name-Last: Hur Title: The role of inclusive work environment practices in promoting LGBT employee job satisfaction and commitment Abstract: One of the most enduring issues facing public administration and public policy is discrimination against and exclusion of lesbian, gay, bisexual, and transgender (LGBT) employees in the public workplace. Research on how inclusion management influences LGBT public servants’ work outcomes is limited. The US Office of Personnel Management (OPM) synthesized a construct of integrated inclusive work environment consisting of five practices thought to be important for public employee work outcomes. Social exchange theory is used in this paper to theorize about the effects of these different inclusive work environment practices on LGBT employee job satisfaction and organizational (affective) commitment. An inclusive work environment approach was found to have a positive effect on LGBT employee job satisfaction and affective commitment in federal government staff in the USA. However, individual inclusive work environment practices varied in their effects on LGBT employee job satisfaction and affective commitment.This paper enhances understanding of how LGBT employees respond to different inclusive work environment practices. LGBT employees’ job satisfaction and commitment to their organization operate differently when work environment practices are fairness-oriented, co-operation-oriented, and empowerment-oriented. There are important lessons in this paper for HR managers; top-level managment and policy-makers concerned to manage fairly and to compete for and retain talented staff. Journal: Public Money & Management Pages: 426-436 Issue: 6 Volume: 40 Year: 2020 Month: 7 X-DOI: 10.1080/09540962.2019.1681640 File-URL: http://hdl.handle.net/10.1080/09540962.2019.1681640 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:40:y:2020:i:6:p:426-436 Template-Type: ReDIF-Article 1.0 Author-Name: E. K. Sarter Author-X-Name-First: E. K. Author-X-Name-Last: Sarter Author-Name: Emily Thomson Author-X-Name-First: Emily Author-X-Name-Last: Thomson Title: Fulfilling its promise? Strategic public procurement and the impact of equality considerations on employers’ behaviour in Scotland Abstract: Public administration is an important force influencing equality in today’s society. Like budgetary choices, public procurement has increasingly gained attention as a means to promote equality. Yet, there are important gaps in knowledge, especially regarding how equality requirements in public procurement affect company behaviour. This paper sheds first light on the impact strategic public procurement has on employers’ behaviour. Based on empirical research, this paper highlights that companies perceive a limited prevalence of equality stipulations in Scottish public procurement practices and raises doubts about the impact of public procurement practices to create a successful business case for equality.Increasingly, public procurement is advocated as a lever to promote equality. Yet, whether and how far equality considerations affect companies’ behaviour and how the impact of public procurement as a tool to promote equality can be maximized, remains largely unknown. Addressing this increasingly important area for public administration, this paper has resonance for policy-makers and practitioners. It suggests that equality considerations in public procurement should be seen as one part of a comprehensive strategy rather than a stand-alone tool. It furthermore suggests coupling equality requirements in public procurement with the provision of effective help for SMEs to devise and implement measures to promote equality. Journal: Public Money & Management Pages: 437-445 Issue: 6 Volume: 40 Year: 2020 Month: 7 X-DOI: 10.1080/09540962.2019.1684615 File-URL: http://hdl.handle.net/10.1080/09540962.2019.1684615 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:40:y:2020:i:6:p:437-445 Template-Type: ReDIF-Article 1.0 Author-Name: Angela O’Hagan Author-X-Name-First: Angela Author-X-Name-Last: O’Hagan Author-Name: Claire MacRae Author-X-Name-First: Claire Author-X-Name-Last: MacRae Author-Name: Clementine Hill O’Connor Author-X-Name-First: Clementine Hill Author-X-Name-Last: O’Connor Author-Name: Paul Teedon Author-X-Name-First: Paul Author-X-Name-Last: Teedon Title: Participatory budgeting, community engagement and impact on public services in Scotland Abstract: The institutional engagement and analysis needed to effectively integrate the requirements of equality legislation into participatory budgeting (PB) processes requires a transformational approach. Equality processes appear to exist in parallel with PB activity, rather than being operationalized as integral to the objectives and character of PB activity at local level. This paper proposes that PB and the Public Sector Equality Duty (PSED) in the Equality Act 2010 share a transformative intent and potential, but that this is undermined by siloed thinking on equalities and enduring discriminatory behaviour and practices. The paper concludes with propositions for aligning the conceptual links between equality and community empowerment and, thereby, participation in local financial decision-making in practice.Participatory budgeting (PB) has significant potential to transform the relationships between local communities and the public institutions that serve them. For public finance practitioners this means adopting different ways of working that expand and adapt to direction from communities through participative and deliberative decision-making processes. Ensuring that the diverse needs and experiences of local communities are understood and a range of voices is heard in local decision-making is essential in this process. Actively engaging with communities to advance equality and eliminate inequalities is integral to participatory decision-making and the allocation of public resources. Journal: Public Money & Management Pages: 446-456 Issue: 6 Volume: 40 Year: 2020 Month: 7 X-DOI: 10.1080/09540962.2019.1678250 File-URL: http://hdl.handle.net/10.1080/09540962.2019.1678250 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:40:y:2020:i:6:p:446-456 Template-Type: ReDIF-Article 1.0 Author-Name: Owen Thomas Author-X-Name-First: Owen Author-X-Name-Last: Thomas Author-Name: Sarah Cooper Author-X-Name-First: Sarah Author-X-Name-Last: Cooper Title: Understanding issue salience, social inequality and the (non) appointment of UK public inquiries: a new research agenda Abstract: Why are public inquiries appointed and what factors are influential? Research shows that inquiry appointment is driven by issue salience, but how this occurs is unclear. The authors suggest that issue salience is driven by: (1) victim relatability, (2) visibility of failings and (3) perceived blameworthiness. This has three significant implications. First, highly salient issues may lead to the appointment of statutory-type inquiries, which might not be the most appropriate form to effectively address the causes of inequality. Second, if wrongdoing against minorities is not sufficiently relatable (as is often the case), there may be insufficient public salience to drive demands for an inquiry. Finally, inquiries may privilege the investigation of blameworthy behaviour and thereby overlook complex systemic flaws.Public inquiries are important tools for lesson learning in the wake of a crisis or controversy. We claim that ‘gold standard’ statutory inquiries tend to be appointed only when a crisis has publicly salient (i.e. relatable) victims, is perceived to be a result of systemic failings, and has blameworthy behaviour. It is important to appreciate that many public sector failures—particularly those in which widepsread inequality is a core concern—will often fail this threefold test, and therfore be misleadingly attributed to technical or individualized explanations, or be overlooked by government. Journal: Public Money & Management Pages: 457-467 Issue: 6 Volume: 40 Year: 2020 Month: 7 X-DOI: 10.1080/09540962.2019.1689635 File-URL: http://hdl.handle.net/10.1080/09540962.2019.1689635 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:40:y:2020:i:6:p:457-467 Template-Type: ReDIF-Article 1.0 Author-Name: Jane Broadbent Author-X-Name-First: Jane Author-X-Name-Last: Broadbent Title: Debate: PMM Live! 2019 on developing civil servants—a commentary Journal: Public Money & Management Pages: 468-470 Issue: 6 Volume: 40 Year: 2020 Month: 7 X-DOI: 10.1080/09540962.2019.1701790 File-URL: http://hdl.handle.net/10.1080/09540962.2019.1701790 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:40:y:2020:i:6:p:468-470 Template-Type: ReDIF-Article 1.0 Author-Name: Davide Giacomini Author-X-Name-First: Davide Author-X-Name-Last: Giacomini Title: Debate: Should there be rules governing social media use for accountability in the public sector? Journal: Public Money & Management Pages: 471-472 Issue: 6 Volume: 40 Year: 2020 Month: 7 X-DOI: 10.1080/09540962.2019.1687826 File-URL: http://hdl.handle.net/10.1080/09540962.2019.1687826 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:40:y:2020:i:6:p:471-472 Template-Type: ReDIF-Article 1.0 Author-Name: Karen Johnston Author-X-Name-First: Karen Author-X-Name-Last: Johnston Title: Debate: Failing to learn? The impact of new public management on public service innovation Journal: Public Money & Management Pages: 473-474 Issue: 6 Volume: 40 Year: 2020 Month: 7 X-DOI: 10.1080/09540962.2020.1746058 File-URL: http://hdl.handle.net/10.1080/09540962.2020.1746058 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:40:y:2020:i:6:p:473-474 Template-Type: ReDIF-Article 1.0 Author-Name: Franklin Akosa Author-X-Name-First: Franklin Author-X-Name-Last: Akosa Author-Name: Emmanuel Yeboah-Assiamah Author-X-Name-First: Emmanuel Author-X-Name-Last: Yeboah-Assiamah Author-Name: Bossman E. Asare Author-X-Name-First: Bossman E. Author-X-Name-Last: Asare Author-Name: Kwame Asamoah Author-X-Name-First: Kwame Author-X-Name-Last: Asamoah Author-Name: Akua Pokua Essah-Koli Author-X-Name-First: Akua Pokua Author-X-Name-Last: Essah-Koli Author-Name: Paiman Ahmad Author-X-Name-First: Paiman Author-X-Name-Last: Ahmad Title: Operationalization of Ghana’s civil service code of conduct Abstract: This paper examines the internal and external challenges to the implementation of the code of conduct in the Ghana’s civil service using the Controller and Accountant Generals’ Department (CAGD) as a case study. The main internal challenges to the implementation of the civil service code of conduct at CAGD were found to be: the categories of staff affected by the code of conduct; ‘immunity’ from sanctions, nepotism; and limited checks on enforcement mechanisms. The key external challenges to the implementation of the civil service code of conduct at the CAGD are discussed in the paper and the authors make five important policy suggestions to enhance effectiveness of the implementation process. The suggestions will have value in countries with developing administrative systems.Enforcing of codes of conduct in many public sector organizations in Ghana and other developing countries can be difficult. Cronyism, nepotism and other non-merit considerations in appointments and promotions can result in employees openly flouting codes of conduct. Governments must empower their civil services to come up with well-enforced mechanisms to ensure full compliance with that country’s public sector code of conduct. This paper explains how policy-makers in developing countries can move forward to prevent code violations and to resist political interference in civil service operations. Journal: Public Money & Management Pages: 475-482 Issue: 6 Volume: 40 Year: 2020 Month: 7 X-DOI: 10.1080/09540962.2019.1598198 File-URL: http://hdl.handle.net/10.1080/09540962.2019.1598198 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:40:y:2020:i:6:p:475-482 Template-Type: ReDIF-Article 1.0 Author-Name: Higor Leite Author-X-Name-First: Higor Author-X-Name-Last: Leite Author-Name: Ian R. Hodgkinson Author-X-Name-First: Ian R. Author-X-Name-Last: Hodgkinson Author-Name: Thorsten Gruber Author-X-Name-First: Thorsten Author-X-Name-Last: Gruber Title: New development: ‘Healing at a distance’—telemedicine and COVID-19 Abstract: In extreme circumstances such as pandemics, the presence of patients in hospital emergency departments becomes untenable. Healthcare professionals and organizations worldwide are leaning on technology as a crucial ally to deal with the COVID-19 outbreak. This article focuses on the positive impact of telemedicine for helping service provision, from enabling virtual triage to mitigating the negative psychological effects of social isolation. The authors discuss the challenges and opportunities to telemedicine practices.This article explains how telemedicine and other e-healthcare technologies can benefit people, medical staff and healthcare systems. One of the main challenges for telemedicine in many countries is the lack of regulations. The authors call on policy-makers to facilitate wider implementation of e-healthcare technologies, while considering issues of inclusiveness, privacy and data protection. The article informs managers about the use of new technologies. Examples are provided of e-healthcare technologies implemented during the COVID-19 pandemic, for example in terms of healthcare capacity and providing support to people affected by quarantine. Journal: Public Money & Management Pages: 483-485 Issue: 6 Volume: 40 Year: 2020 Month: 7 X-DOI: 10.1080/09540962.2020.1748855 File-URL: http://hdl.handle.net/10.1080/09540962.2020.1748855 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:40:y:2020:i:6:p:483-485 Template-Type: ReDIF-Article 1.0 Author-Name: Mauricio Gómez-Villegas Author-X-Name-First: Mauricio Author-X-Name-Last: Gómez-Villegas Author-Name: Andreas Bergmann Author-X-Name-First: Andreas Author-X-Name-Last: Bergmann Title: Theme: Governmental accounting and public financial management reforms in Latin AmericaGuest editors: Mauricio Gómez-Villegas and Andreas Bergmann Journal: Public Money & Management Pages: 487-488 Issue: 7 Volume: 40 Year: 2020 Month: 10 X-DOI: 10.1080/09540962.2020.1788805 File-URL: http://hdl.handle.net/10.1080/09540962.2020.1788805 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:40:y:2020:i:7:p:487-488 Template-Type: ReDIF-Article 1.0 Author-Name: Mauricio Gómez-Villegas Author-X-Name-First: Mauricio Author-X-Name-Last: Gómez-Villegas Author-Name: Isabel Brusca Author-X-Name-First: Isabel Author-X-Name-Last: Brusca Author-Name: Andreas Bergmann Author-X-Name-First: Andreas Author-X-Name-Last: Bergmann Title: IPSAS in Latin America: innovation, isomorphism or rhetoric? Abstract: Over the past 30 years, many initiatives have been undertaken to reform public administration in Latin American countries. Among other aspects, the reforms seek to improve the transparency and accountability of the public sector by modernizing public accounting and budgeting systems. The adoption of accrual accounting in the public sector has been seen as an innovation and it is driven by the implementation of IPSAS. This paper sheds light on the process of reform of public financial management in Latin America and the state of implementation of IPSAS. The paper analyses the driving forces for adopting or adapting IPSAS, as well as the obstacles and challenges in doing so.Latin America is at the forefront of the IPSAS implementation. This article analysis the factors that are contributing to this achievement. The reforms in this part of the world have the potential to become a reference for other implementation projects. The experiences and initiatives analysed in this paper will help managers and policy-makers to understand the relevance that adequate accounting systems have for public management, as well as the challenges that IPSAS implementation has in practice. Journal: Public Money & Management Pages: 489-498 Issue: 7 Volume: 40 Year: 2020 Month: 10 X-DOI: 10.1080/09540962.2020.1769374 File-URL: http://hdl.handle.net/10.1080/09540962.2020.1769374 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:40:y:2020:i:7:p:489-498 Template-Type: ReDIF-Article 1.0 Author-Name: André Carlos Busanelli de Aquino Author-X-Name-First: André Carlos Busanelli Author-X-Name-Last: de Aquino Author-Name: André Feliciano Lino Author-X-Name-First: André Feliciano Author-X-Name-Last: Lino Author-Name: Ricardo Lopes Cardoso Author-X-Name-First: Ricardo Lopes Author-X-Name-Last: Cardoso Author-Name: Giuseppe Grossi Author-X-Name-First: Giuseppe Author-X-Name-Last: Grossi Title: Legitimating the standard-setter of public sector accounting reforms Abstract: This paper shows how the Brazilian Treasury has developed strategies to build legitimacy in a civil law context where the legislature left a vacuum regarding the accrual accounting standard-setting mandate. While the accounting ‘rule-enforcers’ neglected to require compliance with the rules, the ‘rule-makers’ co-operated with each other to build normativity for accounting rules and eventually attempted to develop new forms of enforcement, which the ‘rule-appliers’ lobbied against.Brazil is not the only civil law country that has committed with international organizations to implement accrual accounting IPSAS and prepare whole of public sector accounts. The findings of this paper will be of value to policy-makers from other civil law countries in dealing with the assimilation of new accounting rules in a context of conflict between standard-setters and auditors. Journal: Public Money & Management Pages: 499-508 Issue: 7 Volume: 40 Year: 2020 Month: 10 X-DOI: 10.1080/09540962.2020.1769381 File-URL: http://hdl.handle.net/10.1080/09540962.2020.1769381 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:40:y:2020:i:7:p:499-508 Template-Type: ReDIF-Article 1.0 Author-Name: Ricardo Rocha de Azevedo Author-X-Name-First: Ricardo Rocha Author-X-Name-Last: de Azevedo Author-Name: André Carlos Busanelli de Aquino Author-X-Name-First: André Carlos Busanelli Author-X-Name-Last: de Aquino Author-Name: Fabricio Ramos Neves Author-X-Name-First: Fabricio Ramos Author-X-Name-Last: Neves Author-Name: Cleia Maria da Silva Author-X-Name-First: Cleia Maria Author-X-Name-Last: da Silva Title: Deadlines and software: disentangling local government accounting reforms in Brazil Abstract: This paper shows how ongoing accounting reforms in Brazilian local governments were affected by a shift from a universal to a gradual implementation approach. Deadlines being postponed led to a decrease in local governments’ willingness to reform. This effect varied according whether the accountants involved depended on commercial software to operate a particular accounting policy. An important finding from this research was that software providers are to some extent setting the IPSAS implementation agenda in Brazil.Moving deadlines for the adoption of new accounting rules and procedures had a major impact on public sector accounting reforms in Brazil. Politicians and mangers need to be aware of the importance of setting and sticking to deadlines, as well as backing up their deadlines with the necessary resources. More attention needs to be given to the design of IPSAS reform initiatives, as well as to the extent to which commercial software providers and private sector accounting firms can affect how governments are able to prioritize and implement accounting policies. Journal: Public Money & Management Pages: 509-518 Issue: 7 Volume: 40 Year: 2020 Month: 10 X-DOI: 10.1080/09540962.2020.1766203 File-URL: http://hdl.handle.net/10.1080/09540962.2020.1766203 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:40:y:2020:i:7:p:509-518 Template-Type: ReDIF-Article 1.0 Author-Name: Laura Sour Author-X-Name-First: Laura Author-X-Name-Last: Sour Title: New development: Integration of budget and governmental accounting in Mexican states Abstract: Mexico recently introduced an accounting–budgeting framework compatible with the International Public Sector Accounting Standards (IPSAS). This article discusses the implementation of this framework, including the harmonization of information for the functional, administrative and economic budget categories for all Mexican states and for Mexico City. The author analysed public accounts and budgets prepared under the framework’s information requirements, as well as assessing the harmonization of accounts between the local, state and national levels of government. The results show an increase in both the amount and the harmonization of the public expenditure information being reported. This paper contributes to the literature of harmonization between financial reporting and budgeting processes (Dabbicco, G., & Mattei, G. (2020). The reconciliation of budgeting with financial reporting: A comparative study of Italy and the UK. Public Money & Management, 1–11).Good financial information is necessary for the supervision and accountability of public officials. In developed countries, budget information is considered a protection from wastefulness and corruption. By analysing how budget information at the local, state and national levels in Mexico is presented by the corresponding authorities, and by assessing how harmonized this information is across the Mexican states, this article updates practitioners regarding the quality of governmental financial information and the ‘best practices’ in the country. In addition, the article is a key resource for stakeholders working on government accounting reforms in developing countries. Journal: Public Money & Management Pages: 519-522 Issue: 7 Volume: 40 Year: 2020 Month: 10 X-DOI: 10.1080/09540962.2020.1763066 File-URL: http://hdl.handle.net/10.1080/09540962.2020.1763066 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:40:y:2020:i:7:p:519-522 Template-Type: ReDIF-Article 1.0 Author-Name: Andrés Camilo Santos Ospina Author-X-Name-First: Andrés Camilo Author-X-Name-Last: Santos Ospina Title: New development: Budgetary accounting in Colombia—arguments for a much-needed reform Abstract: Public financial management reforms are needed in Colombia to integrate the accrual-based accounting system with budgets. This would remove the need to make accounting variations through deficit measurement and would supply better information about the impact of public policies on the country’s financial situation. This article briefly explains why Colombia needs to integrate its accounting and budgeting systems.This article argues that policy-makers need to push for a move towards an accrual-based accounting system that is integrated with the budget. The result, compared with traditional cash-based budgeting, would be greater analytical benefits for government deficit measurement and public finance sustainability analysis. In addition, it would provide the macroeconomic statistics needed to improve public financial management. Journal: Public Money & Management Pages: 523-526 Issue: 7 Volume: 40 Year: 2020 Month: 10 X-DOI: 10.1080/09540962.2020.1766793 File-URL: http://hdl.handle.net/10.1080/09540962.2020.1766793 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:40:y:2020:i:7:p:523-526 Template-Type: ReDIF-Article 1.0 Author-Name: Carmen Alejandra Ocampo-Salazar Author-X-Name-First: Carmen Alejandra Author-X-Name-Last: Ocampo-Salazar Title: New development: Governmental accounting reforms in Latin America. The case of the municipality of Medellín, Colombia Abstract: Government accounting reforms in Medellín (Colombia) were promoted with the adoption of New Public Management principles. The reforms began by introducing accrual accounting, using this financial information for decision-making and, finally, adopting international standardization and comparability. This article shows how and why the government of Medellín modernized its public financial management systems to achieve transparency, accountability and efficiency.This article will be of value to practitioners by showing how one major city, Medellín in Colombia, has carefully modernized its accounting and financial reporting and management. The author also identifies important challenges arising from the business governance model being adopted by public sector entities. This model reduces the political and social aspects of city governance; instead, it positions cities as a fundamental part of the global economic system. The article highlights that one of the challenges of government accounting reforms is to broaden its spectrum to incorporate logic consistent with public responsibility, rather than focusing solely on business logic. Journal: Public Money & Management Pages: 527-530 Issue: 7 Volume: 40 Year: 2020 Month: 10 X-DOI: 10.1080/09540962.2020.1766196 File-URL: http://hdl.handle.net/10.1080/09540962.2020.1766196 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:40:y:2020:i:7:p:527-530 Template-Type: ReDIF-Article 1.0 Author-Name: Martha Liliana Arias Bello Author-X-Name-First: Martha Liliana Arias Author-X-Name-Last: Bello Title: New development: Importance of accounts receivable in Colombian state entities and their impact on the preparation of financial information Abstract: The article shows the importance of accounts receivable in the financial structure of state entities (purely government entities and state companies), and the challenge of standardizing accounting policies in order to prepare a national consolidated balance sheet. The focus is on Colombia. The research is qualitative, based on an analytical link between the nature of state entities, liquidity management and measurement in the preparation of financial information. Evidence is provided about the opportunities and limitations of the accounting regulation frameworks established for the public sector in Colombia. The author identifies future fields of research on public sector accounting and its role in accountability.This paper shows, using the case of accounts receivable in Colombia, the challenges in preparing a national balance sheet, due to variations in accounting policies and the presentation of financial information by different levels of government, such as purely government entities and state companies. The paper draws out implications for practice based on the recent implementation of international standards in Latin America, such as estimates of the impairment of accounts receivable under the International Public Sector Accounting Standards (IPSAS) and International Financial Reporting Standards (IFRS). Journal: Public Money & Management Pages: 531-534 Issue: 7 Volume: 40 Year: 2020 Month: 10 X-DOI: 10.1080/09540962.2020.1766774 File-URL: http://hdl.handle.net/10.1080/09540962.2020.1766774 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:40:y:2020:i:7:p:531-534 Template-Type: ReDIF-Article 1.0 Author-Name: Verónica Ruz Farías Author-X-Name-First: Verónica Author-X-Name-Last: Ruz Farías Title: New development: Accounting recognition of public infrastructure—applying a practical control criterion approach Abstract: The accounting recognition of public infrastructure can be extremely complex. This article explores and discusses the key IPSAS definitions and reviews the national accounting frameworks of some countries as regards their criteria for recognizing these assets. The author makes an important contribution to public sector accounting research by presenting a new way of recognizing public infrastructure as an asset based on the control criterion.The recognition of public infrastructure assets (for example road networks, transport infrastructure, bridges) is difficult because there is insufficient guidance in current IPSAS. Public sector entities need assistance when applying the IPSAS general recognition criteria. This article provides practical guidance on the use of ‘control’ for determining which public entity should recognize an infrastructure asset in its balance sheet. It will be of value to preparers of accounts, auditors and accounting scholars, supporting them in the process of developing specific accounting recognition criterion. This practical control criterion approach can promote consistency in the application of IPSAS and prevent double-counting or omissions of assets from accounts. Journal: Public Money & Management Pages: 535-539 Issue: 7 Volume: 40 Year: 2020 Month: 10 X-DOI: 10.1080/09540962.2020.1762382 File-URL: http://hdl.handle.net/10.1080/09540962.2020.1762382 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:40:y:2020:i:7:p:535-539 Template-Type: ReDIF-Article 1.0 Author-Name: Lord Michael Bichard Author-X-Name-First: Lord Author-X-Name-Last: Michael Bichard Title: Editorial: An agenda for civil service change Journal: Public Money & Management Pages: 541-545 Issue: 8 Volume: 40 Year: 2020 Month: 11 X-DOI: 10.1080/09540962.2020.1816304 File-URL: http://hdl.handle.net/10.1080/09540962.2020.1816304 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:40:y:2020:i:8:p:541-545 Template-Type: ReDIF-Article 1.0 Author-Name: Lord David Blunkett Author-X-Name-First: Lord David Author-X-Name-Last: Blunkett Title: Debate: How to adapt the civil service for an uncertain future Journal: Public Money & Management Pages: 546-549 Issue: 8 Volume: 40 Year: 2020 Month: 11 X-DOI: 10.1080/09540962.2020.1785750 File-URL: http://hdl.handle.net/10.1080/09540962.2020.1785750 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:40:y:2020:i:8:p:546-549 Template-Type: ReDIF-Article 1.0 Author-Name: Wolfgang Drechsler Author-X-Name-First: Wolfgang Author-X-Name-Last: Drechsler Author-Name: Rainer Kattel Author-X-Name-First: Rainer Author-X-Name-Last: Kattel Title: Debate: The developed civil servant—providing agility and stability at the same time Journal: Public Money & Management Pages: 549-551 Issue: 8 Volume: 40 Year: 2020 Month: 11 X-DOI: 10.1080/09540962.2020.1729522 File-URL: http://hdl.handle.net/10.1080/09540962.2020.1729522 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:40:y:2020:i:8:p:549-551 Template-Type: ReDIF-Article 1.0 Author-Name: Alexander Downer AC Author-X-Name-First: Alexander Author-X-Name-Last: Downer AC Title: Debate: What do ministers expect of civil servants? Journal: Public Money & Management Pages: 551-552 Issue: 8 Volume: 40 Year: 2020 Month: 11 X-DOI: 10.1080/09540962.2020.1758480 File-URL: http://hdl.handle.net/10.1080/09540962.2020.1758480 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:40:y:2020:i:8:p:551-552 Template-Type: ReDIF-Article 1.0 Author-Name: Rob Whiteman Author-X-Name-First: Rob Author-X-Name-Last: Whiteman Title: Debate: The future civil servant Journal: Public Money & Management Pages: 553-554 Issue: 8 Volume: 40 Year: 2020 Month: 11 X-DOI: 10.1080/09540962.2020.1787610 File-URL: http://hdl.handle.net/10.1080/09540962.2020.1787610 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:40:y:2020:i:8:p:553-554 Template-Type: ReDIF-Article 1.0 Author-Name: Berend van der Kolk Author-X-Name-First: Berend Author-X-Name-Last: van der Kolk Title: Debate: Motivating civil servants—insights from self-determination theory Journal: Public Money & Management Pages: 554-555 Issue: 8 Volume: 40 Year: 2020 Month: 11 X-DOI: 10.1080/09540962.2020.1714266 File-URL: http://hdl.handle.net/10.1080/09540962.2020.1714266 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:40:y:2020:i:8:p:554-555 Template-Type: ReDIF-Article 1.0 Author-Name: Robert Pyper Author-X-Name-First: Robert Author-X-Name-Last: Pyper Title: Debate: The British civil service—contextualizing development challenges Journal: Public Money & Management Pages: 555-557 Issue: 8 Volume: 40 Year: 2020 Month: 11 X-DOI: 10.1080/09540962.2020.1778256 File-URL: http://hdl.handle.net/10.1080/09540962.2020.1778256 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:40:y:2020:i:8:p:555-557 Template-Type: ReDIF-Article 1.0 Author-Name: Trevor Smith Author-X-Name-First: Trevor Author-X-Name-Last: Smith Title: Debate: The second management revolution rumbles on …  Journal: Public Money & Management Pages: 557-558 Issue: 8 Volume: 40 Year: 2020 Month: 11 X-DOI: 10.1080/09540962.2020.1757230 File-URL: http://hdl.handle.net/10.1080/09540962.2020.1757230 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:40:y:2020:i:8:p:557-558 Template-Type: ReDIF-Article 1.0 Author-Name: Neil Reeder Author-X-Name-First: Neil Author-X-Name-Last: Reeder Title: Organizational culture and career development in the British civil service Abstract: Quantitative analysis has rarely been used to assess the organizational culture of the British civil service. This paper matches a framework based on features of prominent theories against British Civil Service People Survey data for 2010–2018 for 71 organizations. The analysis shows a shift over that timescale to a culture giving significantly greater emphasis to personal development, with staff given more responsibility to achieve their organization’s mission come what may. Journal: Public Money & Management Pages: 559-568 Issue: 8 Volume: 40 Year: 2020 Month: 11 X-DOI: 10.1080/09540962.2020.1754576 File-URL: http://hdl.handle.net/10.1080/09540962.2020.1754576 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:40:y:2020:i:8:p:559-568 Template-Type: ReDIF-Article 1.0 Author-Name: Jean Hartley Author-X-Name-First: Jean Author-X-Name-Last: Hartley Author-Name: Stella Manzie Author-X-Name-First: Stella Author-X-Name-Last: Manzie Title: ‘It’s every breath we take here’: Political astuteness and ethics in civil service leadership development Abstract: This paper uses survey and interview research with senior civil servants to argue that leadership with political astuteness is a specific contextual requirement for public servants who work closely with politicians. Also important are technical skills, judgement and a sharp sense of ethics and integrity. The fine balance of political astuteness and other capabilities is shown in a framework about leading in an ethical way. Implications for the development of civil servants are considered. Journal: Public Money & Management Pages: 569-578 Issue: 8 Volume: 40 Year: 2020 Month: 11 X-DOI: 10.1080/09540962.2020.1777704 File-URL: http://hdl.handle.net/10.1080/09540962.2020.1777704 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:40:y:2020:i:8:p:569-578 Template-Type: ReDIF-Article 1.0 Author-Name: Rodney James Scott Author-X-Name-First: Rodney James Author-X-Name-Last: Scott Author-Name: Michael Macaulay Author-X-Name-First: Michael Author-X-Name-Last: Macaulay Title: Making sense of New Zealand’s ‘spirit of service’: social identity and the civil service Abstract: This paper explores the creation a more unified civil service in New Zealand with the Public Service Act 2020, which promotes the most profound changes to the public service since New Zealand’s New Public Management heyday in the late 1980s. Among its many reforms is an explicit attempt to foster a unified culture around a ‘spirit of service to the community’—a construct without fixed definition that appears to incorporate ideas of motivations and ethics. This paper shows that this unified culture can be traced through a series of key collaborative discussions that have taken place among New Zealand’s public sector chief executives. The authors present a case study to show how these collaborations contributed to a new social identity, and provided a foundation for a civil service unified by its spirit of service to the community. The paper contributes to this PMM theme by providing empirical evidence from the latest New Zealand experience; and also contributes to theory of social identity and sensemaking in creating civil service values. Journal: Public Money & Management Pages: 579-588 Issue: 8 Volume: 40 Year: 2020 Month: 11 X-DOI: 10.1080/09540962.2020.1735109 File-URL: http://hdl.handle.net/10.1080/09540962.2020.1735109 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:40:y:2020:i:8:p:579-588 Template-Type: ReDIF-Article 1.0 Author-Name: Catherine Farrell Author-X-Name-First: Catherine Author-X-Name-Last: Farrell Author-Name: Jo Hicks Author-X-Name-First: Jo Author-X-Name-Last: Hicks Title: Developing public servants for the future Abstract: The majority of UK civil servants are ‘developed’ within a particular service or profession and there is frequently very little movement into other service areas. Many current leaders therefore have limited experiences in services and organizations other than their own. This paper presents a new graduate programme for the training and development of future public leaders in Wales. The programme is a leadership and development programme for civil and public servants, exposing them to a range of services. The intention is that, through these experiences, future leaders will approach problems from a multi-service perspective, will be better networked and ready to deal with complexity. Areas of good practice are highlighted, together with some of the challenges of developing leaders in this way. Journal: Public Money & Management Pages: 589-596 Issue: 8 Volume: 40 Year: 2020 Month: 11 X-DOI: 10.1080/09540962.2020.1788783 File-URL: http://hdl.handle.net/10.1080/09540962.2020.1788783 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:40:y:2020:i:8:p:589-596 Template-Type: ReDIF-Article 1.0 Author-Name: John Connolly Author-X-Name-First: John Author-X-Name-Last: Connolly Author-Name: Robert Pyper Author-X-Name-First: Robert Author-X-Name-Last: Pyper Title: Developing capacity within the British civil service: the case of the Stabilisation Unit Abstract: This paper examines the training and development dimensions of a relatively recent entity within the British civil service—the Stabilisation Unit (SU). Now accountable to UK National Security Council, the unit came into being in 2007 in order to co-ordinate work between the Foreign & Commonwealth Office, the Department for International Development, and the Ministry of Defence in the wake of military interventions in Iraq and Afghanistan. The unit now has a broad crisis prevention and response function. This paper shows how the unit has become an important training and capacity building feature of the modern British civil service. The concluding argument is that there is considerable potential for the unit to be an organizational agent for joining-up government as part of a renewed modernization agenda for civil service learning, training and development. Journal: Public Money & Management Pages: 597-606 Issue: 8 Volume: 40 Year: 2020 Month: 11 X-DOI: 10.1080/09540962.2020.1750797 File-URL: http://hdl.handle.net/10.1080/09540962.2020.1750797 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:40:y:2020:i:8:p:597-606 Template-Type: ReDIF-Article 1.0 Author-Name: Ramon Xifré Author-X-Name-First: Ramon Author-X-Name-Last: Xifré Title: New development: Eloquent silence—civil service career development in the EU financial assistance programmes conditionality Abstract: This article examines how civil servants’ career development was treated in the loan-driven EU reform recommendations for Greece, Portugal, Cyprus, Ireland and Spain in the aftermath of the 2007–2008 global financial crisis. Neither the European Commission (EC), nor the ‘Troika’, made any proposals for reforming the career development of those countries’ civil services. This omission is dysfunctional given the otherwise ambitious reform agenda the EC required from these countries in order to grant them financial support. Journal: Public Money & Management Pages: 607-610 Issue: 8 Volume: 40 Year: 2020 Month: 11 X-DOI: 10.1080/09540962.2020.1724400 File-URL: http://hdl.handle.net/10.1080/09540962.2020.1724400 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:40:y:2020:i:8:p:607-610 Template-Type: ReDIF-Article 1.0 Author-Name: Pan Suk Kim Author-X-Name-First: Pan Suk Author-X-Name-Last: Kim Title: New development: Competency assessment system and practice in government—the South Korean experience Abstract: Many advanced countries have introduced competency assessment to define the necessary abilities for effective job performance—linking key human resource management and leadership development activities to ensure organizations have competent employees. Competency management is the subject of considerable attention worldwide, but the concept is not well researched. This article reviews the South Korean government’s competency assessment system and explains how it can be adapted to develop civil servants. Journal: Public Money & Management Pages: 611-614 Issue: 8 Volume: 40 Year: 2020 Month: 11 X-DOI: 10.1080/09540962.2020.1802891 File-URL: http://hdl.handle.net/10.1080/09540962.2020.1802891 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:40:y:2020:i:8:p:611-614 Template-Type: ReDIF-Article 1.0 Author-Name: Thomas Elston Author-X-Name-First: Thomas Author-X-Name-Last: Elston Author-Name: Gwyn Bevan Author-X-Name-First: Gwyn Author-X-Name-Last: Bevan Title: New development: Scarcity, policy gambles, and ‘one-shot bias’—training civil servants to speak truth to power Abstract: Allocating scarce resources to meet policy objectives incurs opportunity costs. A vital element of ‘speaking truth to power’ thus involves officials advising ministers on the opportunity costs of high-risk ‘pet projects’. In democracies, the brevity of ministerial office can produce ‘one-shot bias’—radical policy-making that deploys ministers’ time-limited powers to the full, yet risks producing significant opportunity costs for public service organizations. Examples include the UK’s recent social security, healthcare and European policies. Training in the economics of organization, development of new techniques for coping with uncertainty in opportunity-cost estimates, and stronger incentives for decision-makers to consider ‘benefits foregone’ by their actions could all provide greater protection against the downsides of one-shot bias. Journal: Public Money & Management Pages: 615-618 Issue: 8 Volume: 40 Year: 2020 Month: 11 X-DOI: 10.1080/09540962.2020.1757241 File-URL: http://hdl.handle.net/10.1080/09540962.2020.1757241 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:40:y:2020:i:8:p:615-618 Template-Type: ReDIF-Article 1.0 Author-Name: Andrew Massey Author-X-Name-First: Andrew Author-X-Name-Last: Massey Title: Editorial: ‘The seamless web of circumstance’ Journal: Public Money & Management Pages: 1-4 Issue: 1 Volume: 41 Year: 2021 Month: 01 X-DOI: 10.1080/09540962.2021.1835291 File-URL: http://hdl.handle.net/10.1080/09540962.2021.1835291 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:41:y:2021:i:1:p:1-4 Template-Type: ReDIF-Article 1.0 Author-Name: Lorraine Johnston Author-X-Name-First: Lorraine Author-X-Name-Last: Johnston Author-Name: John Fenwick Author-X-Name-First: John Author-X-Name-Last: Fenwick Title: Debate: Sub-national governance in England—institutions and places Journal: Public Money & Management Pages: 5-6 Issue: 1 Volume: 41 Year: 2021 Month: 1 X-DOI: 10.1080/09540962.2020.1789312 File-URL: http://hdl.handle.net/10.1080/09540962.2020.1789312 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:41:y:2021:i:1:p:5-6 Template-Type: ReDIF-Article 1.0 Author-Name: Magdalena Musiał-Karg Author-X-Name-First: Magdalena Author-X-Name-Last: Musiał-Karg Author-Name: Izabela Kapsa Author-X-Name-First: Izabela Author-X-Name-Last: Kapsa Title: Debate: Voting challenges in a pandemic—Poland Journal: Public Money & Management Pages: 6-8 Issue: 1 Volume: 41 Year: 2021 Month: 1 X-DOI: 10.1080/09540962.2020.1809791 File-URL: http://hdl.handle.net/10.1080/09540962.2020.1809791 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:41:y:2021:i:1:p:6-8 Template-Type: ReDIF-Article 1.0 Author-Name: Robert Krimmer Author-X-Name-First: Robert Author-X-Name-Last: Krimmer Author-Name: David Duenas-Cid Author-X-Name-First: David Author-X-Name-Last: Duenas-Cid Author-Name: Iuliia Krivonosova Author-X-Name-First: Iuliia Author-X-Name-Last: Krivonosova Title: Debate: safeguarding democracy during pandemics. Social distancing, postal, or internet voting—the good, the bad or the ugly? Journal: Public Money & Management Pages: 8-10 Issue: 1 Volume: 41 Year: 2021 Month: 1 X-DOI: 10.1080/09540962.2020.1766222 File-URL: http://hdl.handle.net/10.1080/09540962.2020.1766222 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:41:y:2021:i:1:p:8-10 Template-Type: ReDIF-Article 1.0 Author-Name: Sandra Cohen Author-X-Name-First: Sandra Author-X-Name-Last: Cohen Author-Name: Francesca Manes Rossi Author-X-Name-First: Francesca Manes Author-X-Name-Last: Rossi Author-Name: Eugenio Caperchione Author-X-Name-First: Eugenio Author-X-Name-Last: Caperchione Author-Name: Isabel Brusca Author-X-Name-First: Isabel Author-X-Name-Last: Brusca Title: Debate: If not now, then when? Covid-19 as an accelerator for public sector accrual accounting in Europe Journal: Public Money & Management Pages: 10-12 Issue: 1 Volume: 41 Year: 2021 Month: 01 X-DOI: 10.1080/09540962.2021.1834714 File-URL: http://hdl.handle.net/10.1080/09540962.2021.1834714 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:41:y:2021:i:1:p:10-12 Template-Type: ReDIF-Article 1.0 Author-Name: Thomas Ahrens Author-X-Name-First: Thomas Author-X-Name-Last: Ahrens Author-Name: Laurence Ferry Author-X-Name-First: Laurence Author-X-Name-Last: Ferry Title: Debate: What support should local government expect from accounting during a sudden crisis such as Covid-19? Journal: Public Money & Management Pages: 12-14 Issue: 1 Volume: 41 Year: 2021 Month: 01 X-DOI: 10.1080/09540962.2021.1825163 File-URL: http://hdl.handle.net/10.1080/09540962.2021.1825163 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:41:y:2021:i:1:p:12-14 Template-Type: ReDIF-Article 1.0 Author-Name: Shabana Naveed Author-X-Name-First: Shabana Author-X-Name-Last: Naveed Author-Name: Yaamina Salman Author-X-Name-First: Yaamina Author-X-Name-Last: Salman Title: Debate: Governance networks for public service delivery—panacea or puzzle? Journal: Public Money & Management Pages: 14-16 Issue: 1 Volume: 41 Year: 2021 Month: 1 X-DOI: 10.1080/09540962.2020.1719771 File-URL: http://hdl.handle.net/10.1080/09540962.2020.1719771 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:41:y:2021:i:1:p:14-16 Template-Type: ReDIF-Article 1.0 Author-Name: Robert Krimmer Author-X-Name-First: Robert Author-X-Name-Last: Krimmer Author-Name: David Duenas-Cid Author-X-Name-First: David Author-X-Name-Last: Duenas-Cid Author-Name: Iuliia Krivonosova Author-X-Name-First: Iuliia Author-X-Name-Last: Krivonosova Title: New methodology for calculating cost-efficiency of different ways of voting: is internet voting cheaper? Abstract: New ways of voting in elections are being sought by electoral administrations worldwide who want to reverse declining voter turnouts without increasing electoral budgets. This paper presents a novel approach to cost accounting for multi-channel elections based on local elections in Estonia. By doing so, it addresses an important gap in the academic literature in this field. The authors confirm that internet voting was most cost-efficient voting channel offered to Estonian voters.This paper presents a new, proven methodology for calculating the cost-efficiencies of various ways of voting. The authors provide rare data on electoral costs, including costs ranging from stationery to depreciation costs and provide a detailed cost breakdown of activities. The findings will have direct practical implications for electoral management bodies and policy-makers around the world. Journal: Public Money & Management Pages: 17-26 Issue: 1 Volume: 41 Year: 2021 Month: 1 X-DOI: 10.1080/09540962.2020.1732027 File-URL: http://hdl.handle.net/10.1080/09540962.2020.1732027 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:41:y:2021:i:1:p:17-26 Template-Type: ReDIF-Article 1.0 Author-Name: Tom Overmans Author-X-Name-First: Tom Author-X-Name-Last: Overmans Title: Moving from talk to action: Implementing austerity-driven change Abstract: Organizational change is often proposed as a solution to austerity. Implementing change when there is no budget, however, is difficult. This paper explains how a major Dutch city implemented radical changes in the wake of the global financial crisis. The paper relates the change programme to eight accepted determinants of successful change. Drawing on the experience of 65 employees, the author explores three catalysts for success, which he calls ‘acts of implementation’. The paper explains why successful implementation of austerity-driven change is not just a matter of complying with eight static success conditions but also of crafting dynamic acts that fits the specific context of austerity. Implementers have to deal with politics, resistance and ambiguity to move from talk to action.Practising innovation during fiscal crises is notoriously difficult because there is no time to waste, and no money for reforms. Realizing organizational change in the midst of crisis is a strike with little chance of success. Managers and policy-makers can learn from this paper how their colleagues in a large Dutch city successfully implemented radical austerity-driven change by focusing on specific contextual factors. They can learn how these managers have accepted and used political interference, how they anticipated resistance to change, and how they established and aimed for multiple aspects of success. Journal: Public Money & Management Pages: 27-35 Issue: 1 Volume: 41 Year: 2021 Month: 1 X-DOI: 10.1080/09540962.2019.1665362 File-URL: http://hdl.handle.net/10.1080/09540962.2019.1665362 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:41:y:2021:i:1:p:27-35 Template-Type: ReDIF-Article 1.0 Author-Name: Lynda Taylor Author-X-Name-First: Lynda Author-X-Name-Last: Taylor Author-Name: Kirsten Greenhalgh Author-X-Name-First: Kirsten Author-X-Name-Last: Greenhalgh Author-Name: Peter Murphy Author-X-Name-First: Peter Author-X-Name-Last: Murphy Title: Accountability for performance in English and Scottish fire and rescue services from 2010 to 2016 Abstract: Using evidence from English and Scottish fire and rescue services from 2010 to 2016, this paper shows how divergent performance management regimes can affect public accountability. Performance management regimes enable agencies and the public to hold public sector organizations accountable by facilitating evaluation of their accomplishments. However, local as opposed to central, control over performance management can have quite different implications for public accountability.The findings reported in this paper will encourage public sector policy-makers and managers to reflect upon how far particular performance management regimes enable them to facilitate improved accountability to the communities they serve. On one hand, localism policies can lead to deficits in accountability. On the other, policies that focus on centralized targets and independent scrutiny can deliver stronger accountability while maintaining local responsiveness. Journal: Public Money & Management Pages: 36-45 Issue: 1 Volume: 41 Year: 2021 Month: 1 X-DOI: 10.1080/09540962.2019.1672928 File-URL: http://hdl.handle.net/10.1080/09540962.2019.1672928 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:41:y:2021:i:1:p:36-45 Template-Type: ReDIF-Article 1.0 Author-Name: Alessandro Hinna Author-X-Name-First: Alessandro Author-X-Name-Last: Hinna Author-Name: Fabian Homberg Author-X-Name-First: Fabian Author-X-Name-Last: Homberg Author-Name: Danila Scarozza Author-X-Name-First: Danila Author-X-Name-Last: Scarozza Author-Name: Valentina Verdini Author-X-Name-First: Valentina Author-X-Name-Last: Verdini Title: Public service motivation and public sector employment preference: Comparing Italian and British students Abstract: Previous research has suggested that an individual’s public service motivation (PSM) is positively linked to a preference for public sector employment. The authors explore this link using a sample of British and Italian undergraduate students. They found a positive relationship between PSM and public sector job preferences among Italian students but not with the British students. The UK has implemented more NPM-style reforms than Italy and this could be impacting on public sector recruitment. Implications for recruitment and retention the public sector are discussed.Continuous reform pressure in many countries makes public sector employment highly unattractive to young job market candidates. Based on the results of a comparative analysis of public service motivation (PSM) and attraction to working in the public sector in Italy and the UK, the authors discuss institutional and managerial problem areas that lead to young graduates taking employment in the private or not-for-profit sector. Journal: Public Money & Management Pages: 46-54 Issue: 1 Volume: 41 Year: 2021 Month: 1 X-DOI: 10.1080/09540962.2019.1648003 File-URL: http://hdl.handle.net/10.1080/09540962.2019.1648003 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:41:y:2021:i:1:p:46-54 Template-Type: ReDIF-Article 1.0 Author-Name: Alistair Brown Author-X-Name-First: Alistair Author-X-Name-Last: Brown Title: The accountable governance of provincial governments of a Pacific island country Abstract: Using the theory of indigenous alternatives and a benchmark of indigenous financial reporting expectations, this paper examines the challenges to accountable governance of the nine provincial governments of the Solomon Islands for the years 1998 to 2017. Every provincial government consistently received disclaimed or qualified opinions from the state auditor. The author explains why the regional development of all provinces of the Solomon Islands could be improved if rudimentary forms of financial reporting were to be addressed.This paper has important lessons for regions seeking devolution, for example the quality of bookkeeping. Developing countries are warned that the assistance provided by outside agencies on the devolution process may sometimes be limited; the use of local knowledge might be a better way of meeting local reporting expectations. Journal: Public Money & Management Pages: 55-64 Issue: 1 Volume: 41 Year: 2021 Month: 1 X-DOI: 10.1080/09540962.2019.1665363 File-URL: http://hdl.handle.net/10.1080/09540962.2019.1665363 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:41:y:2021:i:1:p:55-64 Template-Type: ReDIF-Article 1.0 Author-Name: Toby S. James Author-X-Name-First: Toby S. Author-X-Name-Last: James Title: New development: Running elections during a pandemic Abstract: The Covid-19 pandemic posed a profound challenge for the delivery of elections worldwide. Elections are indispensable for democracy, but the high volume of human interactions within the electoral process risked spreading the virus. Electoral officials therefore found themselves planning or managing an election during an emergency situation, often for the first time. This article argues that there are several major organizational ‘elephant traps’ that polities will need to side-step during pandemics in order to safely protect the healthy running of elections.Elections often take place in during emergency situations such as pandemics, floods, earthquakes and hurricanes. In order to secure electoral integrity, this article encourages governments, legislators and electoral management bodies to: build political consensuses, consider the impact on the whole electoral cycle, include a wide range of stakeholders in meetings, invest in sufficient resources, undertake risk assessments and avoid late major changes to electoral law. Journal: Public Money & Management Pages: 65-68 Issue: 1 Volume: 41 Year: 2021 Month: 1 X-DOI: 10.1080/09540962.2020.1783084 File-URL: http://hdl.handle.net/10.1080/09540962.2020.1783084 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:41:y:2021:i:1:p:65-68 Template-Type: ReDIF-Article 1.0 Author-Name: Deborah Agostino Author-X-Name-First: Deborah Author-X-Name-Last: Agostino Author-Name: Michela Arnaboldi Author-X-Name-First: Michela Author-X-Name-Last: Arnaboldi Author-Name: Melisa Diaz Lema Author-X-Name-First: Melisa Diaz Author-X-Name-Last: Lema Title: New development: COVID-19 as an accelerator of digital transformation in public service delivery Abstract: In an unexpected circumstance, such as the COVID-19 pandemic, public service delivery cannot be suspended, but must be delivered online, relying on the available digital technology. Social media, specifically, have been widely used to reach a broader portion of the population. This article discusses the digital acceleration that governments and organizations are now facing. The focus is on Italian state museums, which have been pushed for years to adopt digital tools to increase participation. This article highlights three main dilemmas in service delivery: user engagement; planning and control; and costs. The three dilemmas show the social and organizational challenges connected to digital transformation, underlining the issues that organizations will have to face in the future and not just in an emergency such as COVID-19.How should public sector institutions use digital technologies for service delivery in unexpected circumstances, such as the COVID-19 pandemic? Starting from the empirical setting of 100 Italian state museums, this article shows how digital technologies, and social media particularly, can be a powerful tool for public service delivery when an onsite service cannot be provided. The authors explain the benefits of online service delivery, for example broader audiences and new ways of interacting with users. They also highlight areas that need discussion and further research, for example whether online services should be provided with a fee or free and the trade-off between carefully planning a digital transformation and reacting promptly to catastrophic events. Journal: Public Money & Management Pages: 69-72 Issue: 1 Volume: 41 Year: 2021 Month: 1 X-DOI: 10.1080/09540962.2020.1764206 File-URL: http://hdl.handle.net/10.1080/09540962.2020.1764206 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:41:y:2021:i:1:p:69-72 Template-Type: ReDIF-Article 1.0 Author-Name: Xiaohu Wang Author-X-Name-First: Xiaohu Author-X-Name-Last: Wang Author-Name: Hanyu Xiao Author-X-Name-First: Hanyu Author-X-Name-Last: Xiao Author-Name: Bo Yan Author-X-Name-First: Bo Author-X-Name-Last: Yan Author-Name: Jingyuan Xu Author-X-Name-First: Jingyuan Author-X-Name-Last: Xu Title: New development: Administrative accountability and early responses during public health crises—lessons from Covid-19 in China Abstract: The administrative accountability system in China has evolved during public health crises. By holding public officials accountable, the system hopes to improve their performance during emergencies. However, Covid-19 exposed an unexpected effect of the system. Instead of incentivizing public officials to take responsibility, it may have discouraged them from making timely, but potentially risky, decisions. Based on a holistic case analysis of the early response in Wuhan city, the authors demonstrate the lessons learnt and a way to improve the system. The case adds to an increasing academic literature on responsible risk-taking behaviours and decisions under uncertainties, extending the academic discussion by providing the critical contextual information for such behaviours and decisions in China.Tolerating decision errors under uncertainty can improve early responses to public health emergencies like Covid-19 in China. This article shows that integrating an error-tolerance mechanism in an evolving accountability system can encourage responsible risk-taking by governmental officials. A well-designed error-tolerance mechanism that distinguishes between errors to tolerate and errors to punish can encourage proactive actions and prevent tardiness under threat of an incoming infectious disease. Readers who can benefit from this study include policy-makers and managers in government, especially those who work in infectious disease prevention and response, emergency management, or any other public services in which decisions under uncertainties are common. Journal: Public Money & Management Pages: 73-76 Issue: 1 Volume: 41 Year: 2021 Month: 1 X-DOI: 10.1080/09540962.2020.1819012 File-URL: http://hdl.handle.net/10.1080/09540962.2020.1819012 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:41:y:2021:i:1:p:73-76 Template-Type: ReDIF-Article 1.0 Author-Name: Denita Cepiku Author-X-Name-First: Denita Author-X-Name-Last: Cepiku Author-Name: Filippo Giordano Author-X-Name-First: Filippo Author-X-Name-Last: Giordano Author-Name: Tony Bovaird Author-X-Name-First: Tony Author-X-Name-Last: Bovaird Author-Name: Elke Loeffler Author-X-Name-First: Elke Author-X-Name-Last: Loeffler Title: New development: Managing the Covid-19 pandemic—from a hospital-centred model of care to a community co-production approach Abstract: Covid-19 is not only a crisis of intensive care but a social and humanitarian crisis. Until mass vaccination is undertaken, control of contagion will rely on responsible behaviour by citizens. Strategies for fighting Covid-19 in different regions of Italy have shown that an area-specific approach, not just hospital-focused, pays off. This article proposes a community co-production approach, in the light of discussions with politicians and key health decision-makers and actors.Preventing the spread of Covid-19 can mainly be achieved by social, not medical, means. Decision-makers should be aware that a strategy of relying only on the acute health system, placing a high burden on community-based public services, without any systematic attempt to co-ordinate or support the expansion of these services, is likely to fail. This article explains the benefits of a community co-production strategy. Journal: Public Money & Management Pages: 77-80 Issue: 1 Volume: 41 Year: 2021 Month: 1 X-DOI: 10.1080/09540962.2020.1821445 File-URL: http://hdl.handle.net/10.1080/09540962.2020.1821445 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:41:y:2021:i:1:p:77-80 Template-Type: ReDIF-Article 1.0 Author-Name: Mark Exworthy Author-X-Name-First: Mark Author-X-Name-Last: Exworthy Author-Name: Sarah Lafond Author-X-Name-First: Sarah Author-X-Name-Last: Lafond Title: New development: Commercialization of the English National Health Service: a necessity in times of financial austerity? Abstract: This article examines income received by National Health Service (NHS) providers from non-NHS sources. In 2015–2016, it amounted to 9.1% of their revenue. In the English NHS, there is an increasing reliance on non-NHS income to provide revenue for NHS organizations, due in part to government’s austere financial plans. This article is the first comprehensive analysis of these financial data for all English organizations. It provides new evidence in the ongoing debate about the nature and values of public service organisations and the role of commercial imperatives.The commercialization strategies of public organizations affects the nature and content of the public services they deliver. It also has ethical implications for staff who enact these strategies. This article examines the commercial income of health organizations in England following a relaxation of rules allowing them to increase their commercial income, for example from car parking, land sales, renting out retail space on hospital grounds, partnerships with pharmaceutical businesses, clinical trials and providing clinical services to private patients and international medical tourists. The authors raise important questions about the extent of commercial imperatives in the English NHS. Journal: Public Money & Management Pages: 81-84 Issue: 1 Volume: 41 Year: 2021 Month: 1 X-DOI: 10.1080/09540962.2020.1795359 File-URL: http://hdl.handle.net/10.1080/09540962.2020.1795359 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:41:y:2021:i:1:p:81-84 Template-Type: ReDIF-Article 1.0 Author-Name: Nives Botica Redmayne Author-X-Name-First: Nives Botica Author-X-Name-Last: Redmayne Author-Name: Vesna Vašiček Author-X-Name-First: Vesna Author-X-Name-Last: Vašiček Title: Editorial: Public sector reporting in different countries—challenges and opportunities Journal: Public Money & Management Pages: 85-87 Issue: 2 Volume: 41 Year: 2021 Month: 02 X-DOI: 10.1080/09540962.2021.1854974 File-URL: http://hdl.handle.net/10.1080/09540962.2021.1854974 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:41:y:2021:i:2:p:85-87 Template-Type: ReDIF-Article 1.0 Author-Name: Dimu Ehalaiye Author-X-Name-First: Dimu Author-X-Name-Last: Ehalaiye Author-Name: Nives Botica Redmayne Author-X-Name-First: Nives Botica Author-X-Name-Last: Redmayne Author-Name: Fawzi Laswad Author-X-Name-First: Fawzi Author-X-Name-Last: Laswad Title: Does accounting information contribute to a better understanding of public assets management? The case of local government infrastructural assets. Abstract: The authors examine whether the publicly-available accounting information about infrastructural assets and other information in New Zealand local government’s financial statements is helpful for the assessment of investment in infrastructural assets. Their analysis indicates that information on annual net investments for infrastructural assets is useful for understanding the level and type of infrastructural assets investments and how these assets are funded. Further, such investment focuses more on visible infrastructural assets than invisible infrastructural assets. This study contributes to the literature on the reporting and management of public infrastructure assets.Local government in many countries is responsible for investing and maintaining infrastructural assets and is often accused of under-investing in these assets. Information published in local government financial statements can assist in assessing the level of funding sources for infrastructural assets and the choices that local government makes in relation to which types of assets are funded. This paper’s finding that local government allocates more funding to visible, rather than invisible, infrastructural assets has important policy implications for the sustainability of invisible infrastructural assets and will be of interest to both local and central governments. Journal: Public Money & Management Pages: 88-98 Issue: 2 Volume: 41 Year: 2021 Month: 2 X-DOI: 10.1080/09540962.2020.1719669 File-URL: http://hdl.handle.net/10.1080/09540962.2020.1719669 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:41:y:2021:i:2:p:88-98 Template-Type: ReDIF-Article 1.0 Author-Name: Tatjana Jovanović Author-X-Name-First: Tatjana Author-X-Name-Last: Jovanović Author-Name: Vesna Vašiček Author-X-Name-First: Vesna Author-X-Name-Last: Vašiček Title: The role and application of accounting and budgeting information in government financial management process—a qualitative study in Slovenia Abstract: The usefulness of accounting information for the design, planning and execution of the national budgeting process depends on a number of factors, such as the horizontal and vertical organization of government bodies, the structure of the state administration, adequate and timely reporting of relevant data, data interpretation and analytics. This paper focuses on the analysis of the role and application of accounting and budgeting information in Slovenia, as well as reporting in the national budgeting process. Structured interviews with prominent experts in the field were used as the main data collection technique. The results reveal the limited usefulness of the information offered by the accounting system for budgeting purposes and several collateral findings. These findings could be used as a starting point in the reform of Slovenian public financial management, as well as in similar countries.The findings of this Slovenian study will be of importance to regulators, reformers and officials in other, similar, countries that are transitioning from cash-based accounting to accrual accounting and consequently redesigning their public sector accounting and budgeting systems. The paper reveals factors that should be reconsidered before reforming the public sector accounting and budgeting systems, such as having sound political support and the commitment of all stakeholders, as well as public and professional supervision at the later stages. Journal: Public Money & Management Pages: 99-106 Issue: 2 Volume: 41 Year: 2021 Month: 2 X-DOI: 10.1080/09540962.2020.1724405 File-URL: http://hdl.handle.net/10.1080/09540962.2020.1724405 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:41:y:2021:i:2:p:99-106 Template-Type: ReDIF-Article 1.0 Author-Name: Beatriz Cuadrado-Ballesteros Author-X-Name-First: Beatriz Author-X-Name-Last: Cuadrado-Ballesteros Author-Name: Marco Bisogno Author-X-Name-First: Marco Author-X-Name-Last: Bisogno Title: Public sector accounting reforms and the quality of governance Abstract: This paper focuses on two key issues that characterize the current public financial management debate—the quality of governance, and public sector accounting reforms. After investigating a sample of 33 Organisation for Economic Co-operation and Development (OECD) countries for the period 2010–2014, the authors suggest that states which have implemented public sector accounting reforms (through the adoption of accrual based accounting systems and the implementation of International Public Sector Accounting Standards) have a higher level of governance quality. More specifically, their results suggest a positive influence on the level of accountability, government effectiveness, regulation quality, the rule of law, and controlling corruption; while political stability is not affected by such reforms.This paper presents evidence from 33 countries that adopting accrual accounting and implementing International Public Sector Accounting Standards (IPSAS) will improve the quality of governance. These findings suggest these two public sector accounting reforms can solve the agency problem between politicians and citizens and, by doing so, can improve governance. Opportunistic behaviour of politicians can be reduced with standardized and harmonized accounting information. Journal: Public Money & Management Pages: 107-117 Issue: 2 Volume: 41 Year: 2021 Month: 2 X-DOI: 10.1080/09540962.2020.1724665 File-URL: http://hdl.handle.net/10.1080/09540962.2020.1724665 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:41:y:2021:i:2:p:107-117 Template-Type: ReDIF-Article 1.0 Author-Name: Gorana Roje Author-X-Name-First: Gorana Author-X-Name-Last: Roje Author-Name: Nives Botica Redmayne Author-X-Name-First: Nives Botica Author-X-Name-Last: Redmayne Title: On the management and financial reporting for state assets—a comparative analysis between Croatia and New Zealand Abstract: This paper analyses management and financial reporting for state assets in two countries: Croatia and New Zealand (NZ). Therefore, it compares a ‘novice’ country in terms of public sector assets treatment with a ‘mature’ one. The authors use a qualitative research method, reviewing relevant institutional and non-institutional documents in the field of management and accounting for assets in public sector. They conclude that the possibility of applying developed countries’ experiences and wider international trends for state assets management in ‘transition’ countries depends greatly on a variety of factors that have influenced the development of those countries and factors that encompass both specific national and international forces. The paper contributes to the existing literature on management, accounting and reporting for state assets in different jurisdictions.How public sector assets should be accounted for and managed has been debated for over 30 years. Recent discussion has included whether or not it is possible to apply developed countries’ experiences to transitioning countries. This paper compares reporting and management in New Zealand (NZ) and Croatia and will be of value to national and international standard setters and political and professional bodies in the EU. Journal: Public Money & Management Pages: 118-126 Issue: 2 Volume: 41 Year: 2021 Month: 2 X-DOI: 10.1080/09540962.2020.1723261 File-URL: http://hdl.handle.net/10.1080/09540962.2020.1723261 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:41:y:2021:i:2:p:118-126 Template-Type: ReDIF-Article 1.0 Author-Name: Giovanna Dabbicco Author-X-Name-First: Giovanna Author-X-Name-Last: Dabbicco Author-Name: Giorgia Mattei Author-X-Name-First: Giorgia Author-X-Name-Last: Mattei Title: The reconciliation of budgeting with financial reporting: A comparative study of Italy and the UK Abstract: This paper provides a comparative analysis of the development of public sector accounting systems in Italy and the UK. By analysing the differences in practices and technical aspects regarding the budgeting and accounting processes of these two countries, the authors identify best practices from these countries’ experiences of public sector accounting reforms across all levels of government. While both countries were inspired by New Public Management-based principles, the results show their different points of development in addressing the needs of parliament and the public and the links and interrelationships between budgeting and accounting.Uniformity and alignment of practices in public finance reporting systems aids in the understanding of the relationships between financial reporting and budgeting processes. The authors explain how this is being achieved in the UK and compare it with the resistant-to-change traditional budgetary accounting systems in Italy, where a mostly secondary role is assigned to accrual accounting and there is a weak understanding of the relationships between financial reporting and budgeting. Lessons and best practices are identified that will be valuable for the future development of government accounting reforms in other countries. Journal: Public Money & Management Pages: 127-137 Issue: 2 Volume: 41 Year: 2021 Month: 2 X-DOI: 10.1080/09540962.2019.1708059 File-URL: http://hdl.handle.net/10.1080/09540962.2019.1708059 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:41:y:2021:i:2:p:127-137 Template-Type: ReDIF-Article 1.0 Author-Name: Giuseppe Nicolo Author-X-Name-First: Giuseppe Author-X-Name-Last: Nicolo Author-Name: Gianluca Zanellato Author-X-Name-First: Gianluca Author-X-Name-Last: Zanellato Author-Name: Francesca Manes-Rossi Author-X-Name-First: Francesca Author-X-Name-Last: Manes-Rossi Author-Name: Adriana Tiron-Tudor Author-X-Name-First: Adriana Author-X-Name-Last: Tiron-Tudor Title: Corporate reporting metamorphosis: empirical findings from state-owned enterprises Abstract: Grounded in legitimacy theory, this paper contributes to the study of integrated reporting (IR) practices in the public sector, focusing on state-owned enterprises (SOEs)—organizations situated at the boundary between the public and private sector. The findings demonstrate a fair degree of compliance with IR framework (IRF) requirements and identify size, social and environmental sensitivity and conciseness as relevant determinants. Empirical research on IR in the public sector has, to date, been minimal.The level of compliance by European state-owned enterprises (SOEs) with the integrated reporting framework (IRF) is investigated in this paper. Possible determinants of levels of disclosure are also explored. The results show high compliance by large entities, as well as by organizations in environmental and socially sensitive sectors in respect to issues traditionally disclosed in financial reporting. However, there is still limited disclosure of forward-looking content elements. Standard setters and policy-makers might consider these results as a stimulus to develop specific guidelines to support the preparation of more holistic reports by public sector entities and specifically SOEs. Journal: Public Money & Management Pages: 138-147 Issue: 2 Volume: 41 Year: 2021 Month: 2 X-DOI: 10.1080/09540962.2020.1719633 File-URL: http://hdl.handle.net/10.1080/09540962.2020.1719633 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:41:y:2021:i:2:p:138-147 Template-Type: ReDIF-Article 1.0 Author-Name: James Cleaver Author-X-Name-First: James Author-X-Name-Last: Cleaver Title: Debate: We need to change the culture of reliance on inappropriate uses of journal metrics—a publisher’s viewpoint Journal: Public Money & Management Pages: 148-150 Issue: 2 Volume: 41 Year: 2021 Month: 2 X-DOI: 10.1080/09540962.2020.1759863 File-URL: http://hdl.handle.net/10.1080/09540962.2020.1759863 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:41:y:2021:i:2:p:148-150 Template-Type: ReDIF-Article 1.0 Author-Name: Pete Murphy Author-X-Name-First: Pete Author-X-Name-Last: Murphy Author-Name: Katarzyna Lakoma Author-X-Name-First: Katarzyna Author-X-Name-Last: Lakoma Title: Debate: Public audit, the Redmond review, and the use of public interest reports Journal: Public Money & Management Pages: 150-151 Issue: 2 Volume: 41 Year: 2021 Month: 2 X-DOI: 10.1080/09540962.2020.1821505 File-URL: http://hdl.handle.net/10.1080/09540962.2020.1821505 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:41:y:2021:i:2:p:150-151 Template-Type: ReDIF-Article 1.0 Author-Name: John Antony Xavier Author-X-Name-First: John Antony Author-X-Name-Last: Xavier Author-Name: Noore Alam Siddiquee Author-X-Name-First: Noore Alam Author-X-Name-Last: Siddiquee Author-Name: Mohd Zin Mohamed Author-X-Name-First: Mohd Zin Author-X-Name-Last: Mohamed Title: Public management reform in the post-NPM era: lessons from Malaysia’s National Blue Ocean Strategy (NBOS) Abstract: Inspired by its private sector equivalent, Malaysia introduced the national blue ocean strategy (NBOS) in 2009 to provide a leap in value in public service delivery at a relatively low cost. Despite commendable progress, the implementation of the NBOS reform has some problems. These include governance structure, uptake by collaborating organizations and the relative knowledge and understanding of the NBOS at lower levels of the hierarchy. Nevertheless, the NBOS offers an important emergent paradigm of value innovation.This paper provides some important learning points for civil servants, policy-makers and others who want to see public sector reforms succeed. One key message of the paper is that sustained leadership and commitment at the highest political and bureaucratic level are critical to success. An effective governance structure is also required, as well as a combination of top-down and bottom-up approaches to design and execution, and a collaborative culture. Therefore, it is important for policy-makers and practitioners to engage with all stakeholders, including employees at lower levels in the bureaucracy. The mindset and knowledge of the staff at these levels should be attuned to the implementation effort. Policy planners and practitioners should also consult citizens for a better customization of the reform effort. Journal: Public Money & Management Pages: 152-160 Issue: 2 Volume: 41 Year: 2021 Month: 2 X-DOI: 10.1080/09540962.2019.1678815 File-URL: http://hdl.handle.net/10.1080/09540962.2019.1678815 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:41:y:2021:i:2:p:152-160 Template-Type: ReDIF-Article 1.0 Author-Name: Hedva Vinarski Peretz Author-X-Name-First: Hedva Vinarski Author-X-Name-Last: Peretz Title: A perspective on organizational decline in the public sector: A case study Abstract: This paper focuses on organizational decline among public sector agencies with particular emphasis on the causes which intensify this decline. The paper employs resource dependence theory to explain the way over-dependence relationships involving governments and their organization likely intensifies organizational decline conditions. The author analyses the causes of prolonged decline in the Israeli firefighting services. The findings show how weaknesses in the implementation of government policy, deliberate and ongoing disdain of recommendations and critique from the state comptroller and a systematic reduction in budgets intensified organizational decline. The conclusions underscore the insight that effective measures to prevent or remedy organizational decline in the public setting require prior identification and understanding of its major causes.This paper, by explaining the causes of a prolonged decline in the Israeli firefighting services, provides managers and policy-makers with important insights and valuable lessons. First, over-dependence relationships involving governments and their organizations intensified organizational decline conditions. While public sector organizations perform in a world of resource dependence, managerial strategy should recognize the nature of the organization’s dependence on the environment. Second, the paper discusses the important topic of the organizational life-cycle by focusing on the crucial stage of organizational decline that most, if not all, organizations experience. Adopting a proactive organizational approach by incorporating an organizational life-cycle model into a management strategy may provide a road map that will identify critical decline conditions and the appropriate responses, formalize organizational procedures and systems, and revise organizational priorities. Leaders need to recognize when to change past strategies or practices while they face organizational decline conditions. This kind of reflection-on-action is an important opportunity for learning and development—both for those who manage organizations and those who study them. Journal: Public Money & Management Pages: 161-171 Issue: 2 Volume: 41 Year: 2021 Month: 2 X-DOI: 10.1080/09540962.2019.1665360 File-URL: http://hdl.handle.net/10.1080/09540962.2019.1665360 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:41:y:2021:i:2:p:161-171 Template-Type: ReDIF-Article 1.0 Author-Name: Stephen P. Osborne Author-X-Name-First: Stephen P. Author-X-Name-Last: Osborne Author-Name: Maria Cucciniello Author-X-Name-First: Maria Author-X-Name-Last: Cucciniello Author-Name: Greta Nasi Author-X-Name-First: Greta Author-X-Name-Last: Nasi Author-Name: Kirsty Strokosch Author-X-Name-First: Kirsty Author-X-Name-Last: Strokosch Title: New development: Strategic user orientation in public services delivery—the missing link in the strategic trinity? Abstract: This article explores the application of strategic planning and management to public service organizations (PSOs). It argues that the impact of these approaches has been limited by the absence of an underlying strategic orientation towards value creation that would provide a value base upon which to embed these approaches within PSOs. It argues further for such an orientation to privilege the need for public services to add value to the lives of citizens and service users and not to focus solely upon internal measures of efficiency and performance.This article provides direct guidance to public service policy-makers and managers on the importance of a strategic orientation in order to enhance the impact of public services upon citizens and public service users. It provides advice as to how to enact and take forward such an orientation within public service organizations. Journal: Public Money & Management Pages: 172-175 Issue: 2 Volume: 41 Year: 2021 Month: 2 X-DOI: 10.1080/09540962.2020.1758401 File-URL: http://hdl.handle.net/10.1080/09540962.2020.1758401 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:41:y:2021:i:2:p:172-175 Template-Type: ReDIF-Article 1.0 Author-Name: Bianca Mann Author-X-Name-First: Bianca Author-X-Name-Last: Mann Author-Name: Peter Christoph Lorson Author-X-Name-First: Peter Christoph Author-X-Name-Last: Lorson Title: New development: The first-time adoption of uniform public sector accounting standards—a German case study Abstract: The German state of Hesse switched in 2015 from its own accounting practice, based on the country’s private sector commercial code (the Handelsgesetzbuch), to the German public sector accounting standards (Standards Staatlicher Doppik: ‘SsD’). Hesse was the earliest adopter of accrual accounting and the only state in Germany whose consolidated financial statements were audited by an external audit company. This article examines Hesse’s critical areas of non-compliance with the SsD and the potential impact on comparability and transparency objectives and thus contributes to the literature on harmonization of accounting systems, extends the literature on areas of conflict between differing accounting rules in the public context and gives an exemplary case study of the situation in Germany.The article updates academics and practitioners on the state of accrual-based public sector accounting in Germany. The analysis reveals challenges in the implementation of new uniform standards (Standards Staatlicher Doppik: SsD), leading to a weakening of comparability and transparency objectives. The article provides standard-setters with insights into critical implementation aspects, such as choices between simplified rules and more realistic and useful accounting policies. The article demonstrates the importance of dialogue with early adopters of new standards. The findings will also be of significance for the European Public Sector Accounting Standards (EPSAS) project. Journal: Public Money & Management Pages: 176-180 Issue: 2 Volume: 41 Year: 2021 Month: 2 X-DOI: 10.1080/09540962.2019.1672931 File-URL: http://hdl.handle.net/10.1080/09540962.2019.1672931 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:41:y:2021:i:2:p:176-180 Template-Type: ReDIF-Article 1.0 Author-Name: Francesco Capalbo Author-X-Name-First: Francesco Author-X-Name-Last: Capalbo Author-Name: David Watkins Author-X-Name-First: David Author-X-Name-Last: Watkins Author-Name: Ileana Steccolini Author-X-Name-First: Ileana Author-X-Name-Last: Steccolini Author-Name: Federico Alvino Author-X-Name-First: Federico Author-X-Name-Last: Alvino Title: Editorial: IPSASB and academia: a promising co-operation Journal: Public Money & Management Pages: 181-183 Issue: 3 Volume: 41 Year: 2021 Month: 04 X-DOI: 10.1080/09540962.2021.1873593 File-URL: http://hdl.handle.net/10.1080/09540962.2021.1873593 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:41:y:2021:i:3:p:181-183 Template-Type: ReDIF-Article 1.0 Author-Name: Josette Caruana Author-X-Name-First: Josette Author-X-Name-Last: Caruana Title: The proposed IPSAS on measurement for public sector financial reporting—recycling or reiteration? Abstract: This paper analyses the value of the IPSASB’s approach in the consultation paper on the measurement of assets and liabilities in public sector financial reporting. It shows that reference to extant standards results in a patchwork of data that may be more confusing than guiding. The paper concludes that if the proposed Exposure Draft purports to consolidate accounting theory on measurement for the public sector, it should refer to public sector accounting practices rather than concepts that have evolved from private sector accounting practices. Such an approach would strengthen accountability and transparency of the public sector because financial reporting would be compliant with a relevant suite of standards.IMPACTThis paper highlights the paradoxical strategy adopted by the IPSASB when referring to private sector concepts in the process of developing standards for the public sector. Instead of providing guidelines that promote better accounting practices, the result seems to be complicated proposals that confuse the user. The IPSASB should mitigate this confusion by first revising and updating the measurement chapter in its Conceptual Framework (CF). The IPSASB needs to examine the status quo and reconsider whether a separate standard on measurement is really necessary, or whether it would be sufficient to align existing standards with the updated CF. This paper needs to be read by public sector accounting standard setters; and it will also be of interest to practitioners and academics. Journal: Public Money & Management Pages: 184-191 Issue: 3 Volume: 41 Year: 2021 Month: 04 X-DOI: 10.1080/09540962.2021.1873594 File-URL: http://hdl.handle.net/10.1080/09540962.2021.1873594 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:41:y:2021:i:3:p:184-191 Template-Type: ReDIF-Article 1.0 Author-Name: Annemarie Conrath-Hargreaves Author-X-Name-First: Annemarie Author-X-Name-Last: Conrath-Hargreaves Author-Name: Jens Heiling Author-X-Name-First: Jens Author-X-Name-Last: Heiling Author-Name: Sonja Wüstemann Author-X-Name-First: Sonja Author-X-Name-Last: Wüstemann Title: Recursivity in standard setting processes: the measurement case of fair value and market value Abstract: Very little research has been published about how the conceptual underpinnings of standards developed at the global level might impact on their potential implementation at the local level and vice versa. Inspired by a normative approach to standard setting, this paper draws on the framework of recursivity to explore the role of the measurement objective and bases, as identified in the standard setting processes of the International Public Sector Accounting Standards Board (IPSASB). This paper contributes to the scarce literature on accounting standard setting processes in the public sector by addressing how conceptual underpinnings of standards developed by international standard setters at the global level may impact standard setting on the local level, and vice versa.IMPACTThe paper aims to contribute to our understanding of standard setting processes in public sector accounting by drawing on the measurement issue of fair value versus market value. The analysis highlights that uncertainty as to the meaning terms carry can lead to confusion at both the global and the local level, in particular, when the identification of measurement bases does not follow from the measurement objective. This is of practical relevance as it points to the importance of consistency in standard setting to avoid conceptual mismatches between the global and the local, which may endanger the global standard setter’s legitimacy. The paper offers a basis for policy-makers and managers to discuss conceptual mismatches between national and international accounting standards and the impact these decisions have on future accounting standard setting projects, not only at the global but also at the local level. Journal: Public Money & Management Pages: 192-202 Issue: 3 Volume: 41 Year: 2021 Month: 04 X-DOI: 10.1080/09540962.2021.1874125 File-URL: http://hdl.handle.net/10.1080/09540962.2021.1874125 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:41:y:2021:i:3:p:192-202 Template-Type: ReDIF-Article 1.0 Author-Name: Rosa Lombardi Author-X-Name-First: Rosa Author-X-Name-Last: Lombardi Author-Name: Federico Schimperna Author-X-Name-First: Federico Author-X-Name-Last: Schimperna Author-Name: Margherita Smarra Author-X-Name-First: Margherita Author-X-Name-Last: Smarra Author-Name: Marco Sorrentino Author-X-Name-First: Marco Author-X-Name-Last: Sorrentino Title: Accounting for infrastructure assets in the public sector: The state of the art in academic research and international standards setting Abstract: The political, social and economic importance of public sector infrastructure assets means that they need to be accurately accounted for in financial statements. Research interest in this issue grew in the mid 1980s as a result of concerns over the deterioration of public infrastructure and as a consequence of the shift towards the use of accrual accounting in the public sector. After more than 30 years of debate, there is still no consensus in the academic literature regarding the best accounting treatment for infrastructure assets. Following a request from the International Public Sector Accounting Standards Board (IPSASB), the authors examined the existing international literature to define the state of the art in academic research. In this paper, they also examine and compare different countries’ approaches to standard setting in this area. This paper looks at the seven key issues identified by IPSASB.IMPACTInfrastructure assets in the public sector account for a large proportion of total assets and are a major source of government spending but, in spite of their importance, there is no consensus about the proper accounting treatment for these economic resources in either the academic literature or at the standard setting level. This paper brings policy-makers and practitioners up to date with this issue, analysing and comparing the main accounting rules at international level. Journal: Public Money & Management Pages: 203-212 Issue: 3 Volume: 41 Year: 2021 Month: 04 X-DOI: 10.1080/09540962.2020.1840761 File-URL: http://hdl.handle.net/10.1080/09540962.2020.1840761 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:41:y:2021:i:3:p:203-212 Template-Type: ReDIF-Article 1.0 Author-Name: Giovanna Dabbicco Author-X-Name-First: Giovanna Author-X-Name-Last: Dabbicco Title: Emerging accounting patterns: accounting for natural resources Abstract: This paper identifies the issues that need to be considered in the development of a suitable financial reporting framework for natural resources, starting from existing guidance at local, national and international level (for example GRAP, IPSAS, IFRS), given the paucity of research to date where natural resource reporting is concerned. The author explains which natural resources need to be reflected in financial statements (in terms of recognition and disclosure) and discusses valuation issues. This paper highlights that the lack of financial accounting standards for natural resources might indirectly contribute to their depletion and considers, inter alia, their impact on social and inter-generational equity.IMPACTThis paper highlights the lack of a financial reporting framework for the measurement and presentation of natural resources, which would contribute to better management of their sustainability. Academics and practitioners have been focusing on the extent to which natural resources should appear as assets in financial statements and whether the value of natural resources can be measured reliably. The author discusses different perspectives, including the potential impact on natural resources of their depletion, catastrophic natural events and the negative externalities of economic activities on the environment and society. Journal: Public Money & Management Pages: 213-222 Issue: 3 Volume: 41 Year: 2021 Month: 04 X-DOI: 10.1080/09540962.2021.1873614 File-URL: http://hdl.handle.net/10.1080/09540962.2021.1873614 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:41:y:2021:i:3:p:213-222 Template-Type: ReDIF-Article 1.0 Author-Name: Mikael Granberg Author-X-Name-First: Mikael Author-X-Name-Last: Granberg Author-Name: Malin Rönnblom Author-X-Name-First: Malin Author-X-Name-Last: Rönnblom Author-Name: Michaela Padden Author-X-Name-First: Michaela Author-X-Name-Last: Padden Author-Name: Johanna Tangnäs Author-X-Name-First: Johanna Author-X-Name-Last: Tangnäs Author-Name: Andreas Öjehag Author-X-Name-First: Andreas Author-X-Name-Last: Öjehag Title: Debate: Covid-19 and Sweden’s exceptionalism—a spotlight on the cracks in the social fabric of a mature welfare state Journal: Public Money & Management Pages: 223-224 Issue: 3 Volume: 41 Year: 2021 Month: 04 X-DOI: 10.1080/09540962.2020.1866842 File-URL: http://hdl.handle.net/10.1080/09540962.2020.1866842 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:41:y:2021:i:3:p:223-224 Template-Type: ReDIF-Article 1.0 Author-Name: Elaine Alsop Author-X-Name-First: Elaine Author-X-Name-Last: Alsop Author-Name: Gareth G Morgan Author-X-Name-First: Gareth G Author-X-Name-Last: Morgan Title: Financial reporting by smaller charities: drivers of the cash/accruals choice Abstract: All UK charities are required by law to publish annual accounts. This paper investigates the choice faced by smaller charities of whether to use the accruals (the Charities SORP) or receipts and payments (R&P) basis. It contributes to the literature on small charity financial reporting through a study of reporting practice by 90 smaller Scottish charities, supplemented by interviews. In examining drivers behind the choice of approach, it found that both accruals and R&P accounts were considered legitimate means of reporting and choices were driven largely by the perceived preferences of users of accounts rather than costs.IMPACTWhile receipts and payments (R&P) based accounting has only been available to Scottish charities in the £100,000 to £250,000 income band since 2011, it is already being used by nearly 40% of charities in that band. Charities consider that both the accruals and R&P bases are legitimate means of reporting to stakeholders and the perceived requirements of the stakeholder influence the accounting choice to a greater extent than cost-constraints. Both approaches have their merits in a framework of charity regulation with neither being considered more legitimate than the other. These findings are relevant to regulators and practitioners internationally when considering the most appropriate basis of reporting for the smaller charity. Journal: Public Money & Management Pages: 225-235 Issue: 3 Volume: 41 Year: 2021 Month: 4 X-DOI: 10.1080/09540962.2019.1689653 File-URL: http://hdl.handle.net/10.1080/09540962.2019.1689653 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:41:y:2021:i:3:p:225-235 Template-Type: ReDIF-Article 1.0 Author-Name: Piervito Bianchi Author-X-Name-First: Piervito Author-X-Name-Last: Bianchi Author-Name: Mariangela Trimigno Author-X-Name-First: Mariangela Author-X-Name-Last: Trimigno Title: How does information system success come about in inter-organizational networks of public services? Abstract: The paper investigates how information systems in inter-organizational networks can be improved over time. The paper focuses on home care services for elderly people. DeLone and McLean's conceptual model of information system success was used to understand changes in the quality of the case study information system. The analysis highlights the importance of the governance of information systems at the inter-organizational level.IMPACTLooking at a network of home care integrated services for non self-sufficient elderly people, the authors show how an information system in an inter-organizational network can be optimised. Policy-makers and managers of municipalities, local health authorities and central/regional governments need to make sure that the information system at the inter-organizational level is properly governed and managed. In particular, it is important to agree upon the rules to be followed and the responsibilities to be assigned to the various operators involved in the process of providing data for the integrated home care services as a whole. It is vital to define ‘who does what’ to oversee the processes related to collecting, processing and sending data at the network level. Journal: Public Money & Management Pages: 236-245 Issue: 3 Volume: 41 Year: 2021 Month: 4 X-DOI: 10.1080/09540962.2019.1665361 File-URL: http://hdl.handle.net/10.1080/09540962.2019.1665361 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:41:y:2021:i:3:p:236-245 Template-Type: ReDIF-Article 1.0 Author-Name: Antonio Sánchez Soliño Author-X-Name-First: Antonio Sánchez Author-X-Name-Last: Soliño Author-Name: Vicente Alcaraz Carrillo de Albornoz Author-X-Name-First: Vicente Alcaraz Author-X-Name-Last: Carrillo de Albornoz Title: Improving the payment mechanism in transport public–private partnerships Abstract: Based on agency theory, this paper shows that the payment mechanism in a transport public–private partnership (PPP) should generally combine a fixed payment to the contractor, a payment based on service quality and a payment relating to the number of users. The transfer of demand risk can be totally excluded only if the public authority can define and verify a series of indicators that cover all the performance dimensions of the service.IMPACTThe payment mechanism in transport PPPs is a key element of the contracts, since it defines the system of incentives and risks transferred to the contractor. Starting from the idea that incentives and risks are closely related to each other, this paper addresses the problem of transfering demand and performance risks. The authors assume that the public authority sets the parameters of the payment mechanism included in the contract in order to maximize social benefit. As a result, this paper establishes the general principles for an optimal payment mechanism in PPP contracts. Journal: Public Money & Management Pages: 246-254 Issue: 3 Volume: 41 Year: 2021 Month: 4 X-DOI: 10.1080/09540962.2019.1684013 File-URL: http://hdl.handle.net/10.1080/09540962.2019.1684013 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:41:y:2021:i:3:p:246-254 Template-Type: ReDIF-Article 1.0 Author-Name: Andrés Navarro-Galera Author-X-Name-First: Andrés Author-X-Name-Last: Navarro-Galera Author-Name: Laura Alcaide-Muñoz Author-X-Name-First: Laura Author-X-Name-Last: Alcaide-Muñoz Author-Name: María Deseada López-Subires Author-X-Name-First: María Deseada Author-X-Name-Last: López-Subires Author-Name: Manuel Pedro Rodríguez-Bolívar Author-X-Name-First: Manuel Pedro Author-X-Name-Last: Rodríguez-Bolívar Title: Identifying risk determinants of the financial sustainability of regional governments Abstract: This paper identifies some of the important factors that influence the financial sustainability of regional governments. Data from all of Spain’s regional governments show that unemployment, immigrant population, dependent population, structure of revenues and expenditures, and the source of debt had impacts on financial sustainability.IMPACTThis paper will help policy-makers and managers in regional and local governments to improve the management of risk and opportunities, as well as to prevent or resolve sustainability problems. The paper provides lessons, based on the Spanish experience, for politicians and practitioners to improve the management of regional governments’ financial sustainability. The authors stress the need to estimate the longer term financial effects of a migrant population and the unemployed; to analyse the long-term financial impact of subsidies from other levels of government; to monitor proportionality between awarding grants and making capital investments; and to look at ways of increasing a regional government’s contribution to its own revenue (for example through fees, taxes and rates). Journal: Public Money & Management Pages: 255-263 Issue: 3 Volume: 41 Year: 2021 Month: 4 X-DOI: 10.1080/09540962.2019.1684025 File-URL: http://hdl.handle.net/10.1080/09540962.2019.1684025 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:41:y:2021:i:3:p:255-263 Template-Type: ReDIF-Article 1.0 Author-Name: Jannis Angelis Author-X-Name-First: Jannis Author-X-Name-Last: Angelis Author-Name: Anna Häger Glenngård Author-X-Name-First: Anna Häger Author-X-Name-Last: Glenngård Author-Name: Henrik Jordahl Author-X-Name-First: Henrik Author-X-Name-Last: Jordahl Title: Management practices and the quality of primary care Abstract: Using the World Management Survey method, the authors mapped and analysed management quality in Swedish primary care centres. On average, private sector providers were better managed than public providers. Centres with a high overall social deprivation among enrolled patients also tended to have higher management quality. Management quality was positively associated with accessibility (length of waiting times), but not with patient-reported experience.IMPACTThe authors explored the use of management practices at the operational (care centre) level in Swedish primary care. The paper relates management quality to provider characteristics (public or private) and to the quality of care. An expansion of private care centres seems to have increased the average level of management quality in Swedish primary care. The findings suggest that suitable applications of management practices, especially in the area of people management, can produce a higher quality of care. Journal: Public Money & Management Pages: 264-271 Issue: 3 Volume: 41 Year: 2021 Month: 4 X-DOI: 10.1080/09540962.2019.1689636 File-URL: http://hdl.handle.net/10.1080/09540962.2019.1689636 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:41:y:2021:i:3:p:264-271 Template-Type: ReDIF-Article 1.0 Author-Name: Zvika Afik Author-X-Name-First: Zvika Author-X-Name-Last: Afik Author-Name: Hagai Katz Author-X-Name-First: Hagai Author-X-Name-Last: Katz Author-Name: Arie Levy Author-X-Name-First: Arie Author-X-Name-Last: Levy Author-Name: Rami Yosef Author-X-Name-First: Rami Author-X-Name-Last: Yosef Title: New development: Does investment in social impact bonds affect equity prices? An event study Abstract: In social impact bonds (SIB), investors, service providers and governments collaborate to alleviate a social problem. Despite growing interest in SIBs, researchers have overlooked how investing in a SIB affects a corporate investor’s equity price. Using event study methodology, we found an effect similar to other reputation-enhancement initiatives. This effect was positive and statistically significant, but it was short-lived and generally less economically important than other effects on stock prices before and after this event.IMPACTThis article informs corporate investors that financial markets generally favour SIB announcements, although they do not assign significant economic value to SIBs. Therefore, corporations should consider investment in SIBs as a reputational asset, with the added value of doing good for society. Interested actors such as governments, intermediaries and nonprofits interested in attracting corporate investors can leverage this advantage to bring new corporate money to fund social services. Journal: Public Money & Management Pages: 272-275 Issue: 3 Volume: 41 Year: 2021 Month: 4 X-DOI: 10.1080/09540962.2019.1685263 File-URL: http://hdl.handle.net/10.1080/09540962.2019.1685263 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:41:y:2021:i:3:p:272-275 Template-Type: ReDIF-Article 1.0 Author-Name: Ameeta Jain Author-X-Name-First: Ameeta Author-X-Name-Last: Jain Author-Name: Monika Kansal Author-X-Name-First: Monika Author-X-Name-Last: Kansal Author-Name: Mahesh Joshi Author-X-Name-First: Mahesh Author-X-Name-Last: Joshi Title: New development: Corporate philanthropy to mandatory corporate social responsibility (CSR)—a new law for India Abstract: The Indian government’s corporate social responsibility (CSR) law is an attempt at formalizing the philanthropic activities of corporations and utilizing a fixed proportion of company profits for formal CSR activity. This article explains the brief history of this significant CSR regulatory development, its scope, compliance requirements and the penalties for the non-compliance focusing on public sector enterprises. It also provides insights into the potential impacts of the CSR regulation observed through post-regulation research studies.IMPACTThis article is directed towards lawmakers contemplating corporate social responsibility (CSR) legislation, as well as to the policy-makers and regulators in government agencies who are overseeing India’s new CSR law. In cases of non-compliance, penalties need to be levied for CSR legislation to be effective. Five years since its inception, this well-crafted law seems to be making a difference to Indian CSR spend targets, but it is too early to judge its real social impact. Journal: Public Money & Management Pages: 276-278 Issue: 3 Volume: 41 Year: 2021 Month: 4 X-DOI: 10.1080/09540962.2020.1714280 File-URL: http://hdl.handle.net/10.1080/09540962.2020.1714280 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:41:y:2021:i:3:p:276-278 Template-Type: ReDIF-Article 1.0 Author-Name: Andreas Bergmann Author-X-Name-First: Andreas Author-X-Name-Last: Bergmann Title: Editorial: Digitalization starts affecting core processes Journal: Public Money & Management Pages: 279-280 Issue: 4 Volume: 41 Year: 2021 Month: 05 X-DOI: 10.1080/09540962.2021.1885153 File-URL: http://hdl.handle.net/10.1080/09540962.2021.1885153 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:41:y:2021:i:4:p:279-280 Template-Type: ReDIF-Article 1.0 Author-Name: Robin Bauwens Author-X-Name-First: Robin Author-X-Name-Last: Bauwens Author-Name: Kenn Meyfroodt Author-X-Name-First: Kenn Author-X-Name-Last: Meyfroodt Title: Debate: Towards a more comprehensive understanding of ritualized bureaucracy in digitalized public organizations Journal: Public Money & Management Pages: 281-282 Issue: 4 Volume: 41 Year: 2021 Month: 05 X-DOI: 10.1080/09540962.2021.1884349 File-URL: http://hdl.handle.net/10.1080/09540962.2021.1884349 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:41:y:2021:i:4:p:281-282 Template-Type: ReDIF-Article 1.0 Author-Name: Ken Warren Author-X-Name-First: Ken Author-X-Name-Last: Warren Title: Debate: Digital revolution and government investment Journal: Public Money & Management Pages: 283-285 Issue: 4 Volume: 41 Year: 2021 Month: 05 X-DOI: 10.1080/09540962.2021.1882735 File-URL: http://hdl.handle.net/10.1080/09540962.2021.1882735 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:41:y:2021:i:4:p:283-285 Template-Type: ReDIF-Article 1.0 Author-Name: Stefan Verweij Author-X-Name-First: Stefan Author-X-Name-Last: Verweij Author-Name: Ingmar van Meerkerk Author-X-Name-First: Ingmar Author-X-Name-Last: van Meerkerk Title: Do public–private partnerships achieve better time and cost performance than regular contracts? Abstract: Infrastructure development with public–private partnership (PPP) contracts has been claimed to lead to better performance compared to regular contracts. However, the empirical evidence for this claim is weak. The authors assessed the difference in the actual performance of Dutch infrastructure PPP projects (design–build–finance–maintain: DBFM) compared to regularly procured projects (design-and-construct: D&C). DBFM projects demonstrated significantly better cost performance.IMPACTPublic–private partnerships (PPPs) have been widely used for the development and management of transport infrastructure, such as highways, railways, and waterways. However, hard evidence that PPPs perform better than regularly procured projects is lacking. Existing evidence tends to rely on anecdotal and perceptual data. This paper provides policy-makers and managers with real information about the actual performance and benefits of PPPs. Journal: Public Money & Management Pages: 286-295 Issue: 4 Volume: 41 Year: 2021 Month: 5 X-DOI: 10.1080/09540962.2020.1752011 File-URL: http://hdl.handle.net/10.1080/09540962.2020.1752011 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:41:y:2021:i:4:p:286-295 Template-Type: ReDIF-Article 1.0 Author-Name: Ana Marta Oliveira Author-X-Name-First: Ana Author-X-Name-Last: Marta Oliveira Author-Name: Margarida Catalão-Lopes Author-X-Name-First: Margarida Author-X-Name-Last: Catalão-Lopes Author-Name: Rui Portugal Author-X-Name-First: Rui Author-X-Name-Last: Portugal Title: PPP hospitals: evidence for deliveries and impact of the Caesarean rate in a European country Abstract: Public–private partnerships (PPPs) have been increasingly used for hospital management in Portugal since 2008. At the same time, births received special attention given the urgent need to reduce the rate of Caesarean sections performed, which was one of the highest in Europe. This paper analyses clinical performance differences between Portuguese PPPs and public hospitals in the case of deliveries. The evidence obtained was mixed, implying that a case by case evaluation of PPP benefits is required.IMPACTThe research reported here was intended to find empirical evidence to help decision-makers choose between providing clinical services via a PPP or entirely by the public sector. The study focused on Portugal’s very high rate of Caesarian sections and incentives provided to both public sector and PPP hospitals to reduce this number. There were no general benefits in PPP hospitals; some benefits were found which were hospital specific. Managers need to evaluate a PPP hospital’s performance in a group of homogeneous hospitals when considering extending or renewing PPP management contracts. Journal: Public Money & Management Pages: 296-303 Issue: 4 Volume: 41 Year: 2021 Month: 5 X-DOI: 10.1080/09540962.2020.1754574 File-URL: http://hdl.handle.net/10.1080/09540962.2020.1754574 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:41:y:2021:i:4:p:296-303 Template-Type: ReDIF-Article 1.0 Author-Name: David Hay Author-X-Name-First: David Author-X-Name-Last: Hay Author-Name: Carolyn J. Cordery Author-X-Name-First: Carolyn J. Author-X-Name-Last: Cordery Title: Evidence about the value of financial statement audit in the public sector Abstract: Multiple, complementary explanations have been developed to explain audit demand. Substantial evidence exists for these explanations in the private sector, but they have been explored to a lesser extent in the public sector. The authors assess the extent to which these explanations for the value of auditing are relevant in the public sector by examining evidence from New Zealand. The use of overlapping explanations was found to help to explain how auditing is valuable to a wide variety of users.IMPACTThis paper uses empirical evidence to examine the private sector explanations for audit in the public sector setting. It argues that attention to these arguments can assist supreme audit institutions (SAIs) in articulating how public sector audits can demonstrate their ongoing relevance to citizens, parliament and other stakeholders, as required by the applicable international standards. The paper has recommendations for national audit bodies, government accountants and policy-makers. Journal: Public Money & Management Pages: 304-314 Issue: 4 Volume: 41 Year: 2021 Month: 5 X-DOI: 10.1080/09540962.2020.1729532 File-URL: http://hdl.handle.net/10.1080/09540962.2020.1729532 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:41:y:2021:i:4:p:304-314 Template-Type: ReDIF-Article 1.0 Author-Name: James L. Chan Author-X-Name-First: James L. Author-X-Name-Last: Chan Author-Name: Xibo Zhao Author-X-Name-First: Xibo Author-X-Name-Last: Zhao Author-Name: Qiang Zhang Author-X-Name-First: Qiang Author-X-Name-Last: Zhang Title: Accounting for China’s government liabilities: after much progress, great tasks remain Abstract: This analysis of Chinese government accounting standards focuses on liabilities. The merger of budget accounting and financial accounting in a single information system is a major achievement of the current reform. The current liability standards generally do not push for the early recognition and disclosure of provisions and contingent liabilities. They require deepening and effective implementation to facilitate fiscal risk analysis and management. This paper endorses the integration of government accounting with the fiscal budget and government finance statistics.IMPACTWhile accountants cannot decide how much government borrowing is too much, this paper endorses some international performance benchmarks for holding Chinese government accountants responsible for supplying reliable information. This paper aims to increase the appreciation of the outside world about the complexity of Chinese public finances and the efforts made by the Chinese government to improve the quality of financial information. The paper explains why technocrats charged with designing government accounting standards and systems need to keep pace with changing financial practices and to co-ordinate with their counterparts in domestic and international budgeting and statistical organizations to ensure consistency of data sources. Journal: Public Money & Management Pages: 315-324 Issue: 4 Volume: 41 Year: 2021 Month: 5 X-DOI: 10.1080/09540962.2020.1816652 File-URL: http://hdl.handle.net/10.1080/09540962.2020.1816652 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:41:y:2021:i:4:p:315-324 Template-Type: ReDIF-Article 1.0 Author-Name: Anschi De Wolf Author-X-Name-First: Anschi Author-X-Name-Last: De Wolf Author-Name: Johan Christiaens Author-X-Name-First: Johan Author-X-Name-Last: Christiaens Author-Name: Natalia Aversano Author-X-Name-First: Natalia Author-X-Name-Last: Aversano Title: Heritage assets in the due process of the International Public Sector Accounting Standards Board (IPSASB) Abstract: This paper assesses whether the IPSASB’s consultation paper (CP), ‘Financial Reporting for Heritage in the Public Sector’ might actually end academic debates about how to report on heritage assets. Similarities and differences in the position of the IPSASB, previous academic literature and the CP’s respondents are examined by the authors. IPSASB proposed that heritage be recognized and measured in financial statements, whereas the academic literature has supported reporting largely through disclosure notes. Most respondents agreed with the IPSASB, but raised the same difficulties as discussed in the academic literature. The respondents were mainly public sector entities and professional associations, mostly from Europe, Oceania and Africa. Though the CP asks the right questions, it does not provide the needed guidance which indicates it will not be able to end the ongoing debate.IMPACTThis research offers fresh knowledge about financial reporting on heritage items, offering financial statement users and preparers information about possible future stages of heritage accounting policy. The paper will be useful for policy- and decision-makers, as well as the standard setting boards (SSBs). It provides insight into respondents’ behaviour in consultation processes and the influence of a respondent’s background on participation, which should help SSBs improve their consultation processes. First steps were made regarding research into the influence of different variables (for example geographical locations, affiliation and legislative background) on opinions regarding the topic of the CP. This paper points the way forward for new discussions about accounting for heritage. Journal: Public Money & Management Pages: 325-335 Issue: 4 Volume: 41 Year: 2021 Month: 5 X-DOI: 10.1080/09540962.2020.1727114 File-URL: http://hdl.handle.net/10.1080/09540962.2020.1727114 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:41:y:2021:i:4:p:325-335 Template-Type: ReDIF-Article 1.0 Author-Name: Sunil J. Dahanayake Author-X-Name-First: Sunil J. Author-X-Name-Last: Dahanayake Title: Enacting audit legitimacy: internal processes of VFM auditing in Victoria, Australia Abstract: This paper shows how auditor-general’s offices (AGO) use strategic planning to legitimize value-for-money (VFM) audits. The transformation of VFM audit practice through these planning processes (corporate plan, annual plan and annual report) involves several key actions by AGOs, including the development of VFM audit methodologies and cultivating relationships with the wider audit environment.IMPACTThis paper extends the existing international understanding about how value-for-money (VFM) audit/performance audit was added to the audit portfolio of the auditor-general’s office (AGO) in a specific country context. VFM audit is unique to AGOs, but its operationalization is different from AGO to AGO. AGOs can use the technical competence of VFM audit to stand out from private sector accounting firms. Journal: Public Money & Management Pages: 336-345 Issue: 4 Volume: 41 Year: 2021 Month: 5 X-DOI: 10.1080/09540962.2020.1732620 File-URL: http://hdl.handle.net/10.1080/09540962.2020.1732620 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:41:y:2021:i:4:p:336-345 Template-Type: ReDIF-Article 1.0 Author-Name: Tjerk Budding Author-X-Name-First: Tjerk Author-X-Name-Last: Budding Author-Name: Mattheus Wassenaar Author-X-Name-First: Mattheus Author-X-Name-Last: Wassenaar Title: New development: Is there a management accountants’ expectation gap? Abstract: Whereas there are numerous articles about the extent to which auditors meet the expectations of others regarding the way in which they carry out their tasks (i.e. the audit expectation gap), no literature is available on this same question regarding management accountants. Analysing survey data from management accountants and their managers working in public and not-for-profit organizations, this article shows that such a ‘management accountants’ expectation gap’ does exist as there is, on certain aspects, a difference between the expectations of managers regarding the role of the management accountant and the extent to which these expectations are met.IMPACTThe management accountant in the public and the not-for-profit sector advises the organization and its management on formulating, realizing and evaluating social and financial results, the organization and functioning of the management control system and accountability. Research shows that there are differences between public managers’ expectations regarding the role of management accountants in the public sector and the extent to which these expectations are met. The effectiveness of management accountants partly depends on the extent to which they meet management’s expectations with respect to their role. This article shows that managers want their management accountants to give more advice without being asked to do so, but the independent attitude, that inevitably plays a role in this, is less appreciated. Journal: Public Money & Management Pages: 346-350 Issue: 4 Volume: 41 Year: 2021 Month: 5 X-DOI: 10.1080/09540962.2020.1726612 File-URL: http://hdl.handle.net/10.1080/09540962.2020.1726612 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:41:y:2021:i:4:p:346-350 Template-Type: ReDIF-Article 1.0 Author-Name: Michael J. Reid Author-X-Name-First: Michael J. Author-X-Name-Last: Reid Author-Name: Lauren A. Hull Author-X-Name-First: Lauren A. Author-X-Name-Last: Hull Author-Name: Theodore R. Alter Author-X-Name-First: Theodore R. Author-X-Name-Last: Alter Author-Name: Lisa B. Adams Author-X-Name-First: Lisa B. Author-X-Name-Last: Adams Author-Name: Heidi M. Kleinert Author-X-Name-First: Heidi M. Author-X-Name-Last: Kleinert Author-Name: Andrew P. Woolnough Author-X-Name-First: Andrew P. Author-X-Name-Last: Woolnough Title: New development: Public sector responses to complex socio-ecological issues—no silver bullets for rabbits Abstract: This article reports on a United Nations-award winning initiative, the Victoria Rabbit Action Network (VRAN), which applied a systems approach, underpinned by a democratic and participatory engagement strategy, to manage one of Australia’s worst pests: the European rabbit. Over six years of the initiative there has been a shift away from a regulation-and-enforcement focused model, towards a community-led, government-supported approach. This has enabled the collective planning, resourcing and implementation of rabbit management programmes. This article outlines the learnings and implications for policy and public management.IMPACTThis article provides new perspectives for policy-makers and programme managers to framing and responding to ‘wicked’ problems. Journal: Public Money & Management Pages: 351-355 Issue: 4 Volume: 41 Year: 2021 Month: 5 X-DOI: 10.1080/09540962.2019.1685168 File-URL: http://hdl.handle.net/10.1080/09540962.2019.1685168 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:41:y:2021:i:4:p:351-355 Template-Type: ReDIF-Article 1.0 Author-Name: The Editors Title: Call for Papers: 25th Anniversary Editions of Public Money & Management Journal: Public Money & Management Pages: 86-86 Issue: 2 Volume: 24 Year: 2004 Month: 4 X-DOI: 10.1111/j.1467-9302.2004.00399.x File-URL: http://hdl.handle.net/10.1111/j.1467-9302.2004.00399.x File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:24:y:2004:i:2:p:86-86 Template-Type: ReDIF-Article 1.0 Author-Name: Robert Schwartz Author-X-Name-First: Robert Author-X-Name-Last: Schwartz Author-Name: Bruce Rosen Author-X-Name-First: Bruce Author-X-Name-Last: Rosen Title: The Politics of Evidence-Based Health Policy-Making Abstract: Israel's National Health Insurance Law which came into effect in January 1995 required a substantial reform of the country's health-care system. Health care in Israel was decentralized, lightly regulated, dominated by politicised decisions, under-funded and inefficient. Health policy was poorly grounded in data and largely influenced by political considerations. The main thrusts of the reform were to universalize health insurance coverage, increase freedom of choice, depoliticize the system, stabilize the system financially, and decrease service provision by the state by transferring some responsibilities to ‘sick funds’ to be regulated by the Ministry of Health. Data were to play an important role in de-politicizing and making decision-making more rational. This article gives some encouragement to proponents of evidence-based policy-making but shows that, even where the intention is to use data, political motives are a strong force. Journal: Public Money & Management Pages: 121-127 Issue: 2 Volume: 24 Year: 2004 Month: 4 X-DOI: 10.1111/j.1467-9302.2004.00404.x File-URL: http://hdl.handle.net/10.1111/j.1467-9302.2004.00404.x File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:24:y:2004:i:2:p:121-127 Template-Type: ReDIF-Article 1.0 Author-Name: George A. Boyne Author-X-Name-First: George A. Author-X-Name-Last: Boyne Title: A ‘3Rs’ Strategy for Public Service Turnaround: Retrenchment, Repositioning and Reorganization Abstract: Problems of public service ‘failure’ are high on the political agenda in the UK, and many national and local organizations are searching for effective turnaround strategies. Although little research on turnaround in the public sector has been undertaken, there is a substantial number of studies of decline and recovery in private firms. Evidence from these studies suggests that turnaround is more likely in companies that pursue retrenchment, repositioning and reorganization. The relevance of this ‘3Rs’ strategy to the public sector is analysed, and the potential consequences for public service improvement are evaluated. This article will help managers to think more clearly about turnaround strategies that could work in their organizations. Journal: Public Money & Management Pages: 97-103 Issue: 2 Volume: 24 Year: 2004 Month: 4 X-DOI: 10.1111/j.1467-9302.2004.00401.x File-URL: http://hdl.handle.net/10.1111/j.1467-9302.2004.00401.x File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:24:y:2004:i:2:p:97-103 Template-Type: ReDIF-Article 1.0 Author-Name: Michael Chisholm Author-X-Name-First: Michael Author-X-Name-Last: Chisholm Title: Reorganizing Two-Tier Local Government for Regional Assemblies Abstract: The Government has decided that referenda will be held in three northern regions of England regarding the establishment of elected regional assemblies. If these are established, the areas with two-tier local government would be converted to unitary structures. The Government asserts that this would be necessary because the retention of the two tiers would be the retention of one tier too many, but offers no evidence to back up this assertion. This assertion has been tested by an analysis of the Audit Commission's Comprehensive Performance Assessment (CPA) ratings for the single tier and county councils, which shows that the counties have achieved better assessments than the other principal authorities. In addition, the Boundary Committee has been advised by the Government to use a costing model which is seriously inadequate: transition costs are ignored and the basis for assessing on-going costs is extremely narrow. Transition costs would be at least £110 per resident in the two-tier areas if there were to be three unitary councils for each county area, and there is no reasonable prospect that there would in fact be on-going savings except with unitary counties. Journal: Public Money & Management Pages: 113-120 Issue: 2 Volume: 24 Year: 2004 Month: 4 X-DOI: 10.1111/j.1467-9302.2004.00403.x File-URL: http://hdl.handle.net/10.1111/j.1467-9302.2004.00403.x File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:24:y:2004:i:2:p:113-120 Template-Type: ReDIF-Article 1.0 Author-Name: Colin Talbot Author-X-Name-First: Colin Author-X-Name-Last: Talbot Title: Executive Agencies: Have They Improved Management in Government? Abstract: The UK's Next Steps programme has now been running for 15 years. It has been copied internationally, but has never been evaluated officially. This article looks at whether Next Steps has achieved its immediate goals of structural and institutional change, and whether these have led to behavioural change and improved performance. Journal: Public Money & Management Pages: 104-112 Issue: 2 Volume: 24 Year: 2004 Month: 4 X-DOI: 10.1111/j.1467-9302.2004.00402.x File-URL: http://hdl.handle.net/10.1111/j.1467-9302.2004.00402.x File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:24:y:2004:i:2:p:104-112 Template-Type: ReDIF-Article 1.0 Author-Name: Judith Smith Author-X-Name-First: Judith Author-X-Name-Last: Smith Author-Name: Kieran Walshe Author-X-Name-First: Kieran Author-X-Name-Last: Walshe Title: Big Business: The Corporatization of Primary Care in the UK and the USA Abstract: The corporatization of primary care in the USA and the UK over recent years has transformed the way that these services are managed and delivered. Traditional approaches based around small practices of doctors and their teams as the primary organizational unit have been largely overtaken by new models in which doctors, nurses and other primary care professionals work within much larger organizations. This article explores the experience in the USA and the UK of seeking to organize primary care more corporately, and suggests that a tightly managed organizational model does not work well in primary care. Looser, network-based models are needed in which some of the benefits of corporatization can be achieved while the traditional small-organization virtues of primary care can continue to thrive. Journal: Public Money & Management Pages: 87-96 Issue: 2 Volume: 24 Year: 2004 Month: 4 X-DOI: 10.1111/j.1467-9302.2004.00400.x File-URL: http://hdl.handle.net/10.1111/j.1467-9302.2004.00400.x File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:24:y:2004:i:2:p:87-96 Template-Type: ReDIF-Article 1.0 Author-Name: The Editors Title: Notes for Authors Journal: Public Money & Management Pages: 128-128 Issue: 2 Volume: 24 Year: 2004 Month: 4 X-DOI: 10.1111/j.1467-9302.2004.00405.x File-URL: http://hdl.handle.net/10.1111/j.1467-9302.2004.00405.x File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:24:y:2004:i:2:p:128-128 Template-Type: ReDIF-Article 1.0 Author-Name: Nives Botica Redmayne Author-X-Name-First: Nives Author-X-Name-Last: Botica Redmayne Author-Name: Fawzi Laswad Author-X-Name-First: Fawzi Author-X-Name-Last: Laswad Author-Name: Dimu Ehalaiye Author-X-Name-First: Dimu Author-X-Name-Last: Ehalaiye Title: Evidence on the costs of changes in financial reporting frameworks in the public sector Abstract: This paper examines the impact of changes in reporting frameworks on New Zealand public sector audit costs in terms of both audit fees and effort. Audit costs increased with the adoption of both International Financial Reporting Standards (IFRS) and International Public Sector Accounting Standards (IPSAS) reporting frameworks. The costs of auditing across various financial reporting frameworks in the public sector is shown to be significantly influenced by auditors’ specialization. Journal: Public Money & Management Pages: 368-375 Issue: 5 Volume: 41 Year: 2021 Month: 7 X-DOI: 10.1080/09540962.2019.1679482 File-URL: http://hdl.handle.net/10.1080/09540962.2019.1679482 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:41:y:2021:i:5:p:368-375 Template-Type: ReDIF-Article 1.0 Author-Name: Alessandro Sancino Author-X-Name-First: Alessandro Author-X-Name-Last: Sancino Author-Name: Christian Garavaglia Author-X-Name-First: Christian Author-X-Name-Last: Garavaglia Author-Name: Mariafrancesca Sicilia Author-X-Name-First: Mariafrancesca Author-X-Name-Last: Sicilia Author-Name: Alessandro Braga Author-X-Name-First: Alessandro Author-X-Name-Last: Braga Title: New development: Covid-19 and its publics—implications for strategic management and democracy Abstract: This article discusses the concept of ‘publics’ and provides a case example related to Covid-19 to show the importance of strategically managing with and for publics. Specifically, the publics of local governance in lockdown are identified from two focus groups with local leaders conducted in Lombardy, Italy. Identifying, designing and visualizing publics is a key democratic and strategic choice with implications on the public values enacted. Journal: Public Money & Management Pages: 404-407 Issue: 5 Volume: 41 Year: 2021 Month: 7 X-DOI: 10.1080/09540962.2020.1815380 File-URL: http://hdl.handle.net/10.1080/09540962.2020.1815380 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:41:y:2021:i:5:p:404-407 Template-Type: ReDIF-Article 1.0 Author-Name: Pedro J. Camões Author-X-Name-First: Pedro J. Author-X-Name-Last: Camões Author-Name: Miguel Rodrigues Author-X-Name-First: Miguel Author-X-Name-Last: Rodrigues Title: From enthusiasm to disenchantment: an analysis of the termination of Portuguese municipal enterprises Abstract: This paper explores the determinants of continuity and change of municipal organizations designed for service delivery. Focusing on the political and financial costs of termination, it addresses the question of what is behind a local government’s decision to terminate a municipal enterprise. The results suggest that the survivability of this type of organization depends on financial and economic aspects, rather than the political make up of the local government involved. The paper contributes to the academic literature on the choice of institutional mechanisms for service delivery, particularly on ‘reverse contracting’ which occurs when contracted services are taken back from former providers as a result of contracting challenges. Journal: Public Money & Management Pages: 387-394 Issue: 5 Volume: 41 Year: 2021 Month: 7 X-DOI: 10.1080/09540962.2020.1763605 File-URL: http://hdl.handle.net/10.1080/09540962.2020.1763605 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:41:y:2021:i:5:p:387-394 Template-Type: ReDIF-Article 1.0 Author-Name: Peter Graves Author-X-Name-First: Peter Author-X-Name-Last: Graves Title: New development: Effective public sector performance—the reform cycle continues Abstract: This article examines the demise of the 1980s ‘managing for results’ reform in Australia against the likely achievements of implementing the Public Governance, Performance and Accountability (PGPA) Act 2013—current legislation relating to public management and accountability. The PGPA Act mandates that non-financial performance be demonstrated, arguably re-introducing programme evaluation as an important element of accountability. The Australian Public Service (APS) is a large and geographically-dispersed organization, where maintaining reform momentum over the time required for change to be effective can be difficult. The author discusses issues in implementing effective reform, such as extended time, administrative amnesia, geographical factors and an absence of embedding in the management culture and associated processes. Journal: Public Money & Management Pages: 412-416 Issue: 5 Volume: 41 Year: 2021 Month: 7 X-DOI: 10.1080/09540962.2020.1724477 File-URL: http://hdl.handle.net/10.1080/09540962.2020.1724477 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:41:y:2021:i:5:p:412-416 Template-Type: ReDIF-Article 1.0 Author-Name: Alexander Kroll Author-X-Name-First: Alexander Author-X-Name-Last: Kroll Author-Name: Obed Pasha Author-X-Name-First: Obed Author-X-Name-Last: Pasha Title: Managing change and mitigating reform cynicism Abstract: This paper contributes to the literature on resistance to change in public organizations by studying how management mitigates employee cynicism toward reforms. Focusing on performance management reforms in German local government, the authors found that low levels of cynicism were associated with reform-specific support resources (rather than resources generally), political commitment (rather than peer support for the reform), and reform knowledge (rather than learning forums). Journal: Public Money & Management Pages: 395-403 Issue: 5 Volume: 41 Year: 2021 Month: 7 X-DOI: 10.1080/09540962.2019.1683982 File-URL: http://hdl.handle.net/10.1080/09540962.2019.1683982 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:41:y:2021:i:5:p:395-403 Template-Type: ReDIF-Article 1.0 Author-Name: Eduard Schmidt Author-X-Name-First: Eduard Author-X-Name-Last: Schmidt Title: How top civil servants decide on cutbacks: A qualitative study into the role of values Abstract: Confronted with severe budgetary constraints, top civil servants have to implement cutbacks, either by applying proportional or targeted cuts as their cutback management strategy. Drawing on élite interviews, the author describes how the values of top civil servants manifest themselves in cutback decisions. The paper, based on 26 interviews with Dutch top civil servants, shows that the relationship between values and cutback management strategies is much less clear than conceptually understood in the cutback management literature and suggests that values of top civil servants are context-dependent. Journal: Public Money & Management Pages: 359-367 Issue: 5 Volume: 41 Year: 2021 Month: 7 X-DOI: 10.1080/09540962.2019.1622866 File-URL: http://hdl.handle.net/10.1080/09540962.2019.1622866 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:41:y:2021:i:5:p:359-367 Template-Type: ReDIF-Article 1.0 Author-Name: Andrew Massey Author-X-Name-First: Andrew Author-X-Name-Last: Massey Title: Editorial: Impact through relevance Journal: Public Money & Management Pages: 357-358 Issue: 5 Volume: 41 Year: 2021 Month: 07 X-DOI: 10.1080/09540962.2021.1930892 File-URL: http://hdl.handle.net/10.1080/09540962.2021.1930892 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:41:y:2021:i:5:p:357-358 Template-Type: ReDIF-Article 1.0 Author-Name: Vasileios Yfantis Author-X-Name-First: Vasileios Author-X-Name-Last: Yfantis Author-Name: Helen C. Leligou Author-X-Name-First: Helen C. Author-X-Name-Last: Leligou Author-Name: Klimis Ntalianis Author-X-Name-First: Klimis Author-X-Name-Last: Ntalianis Title: New development: Blockchain—a revolutionary tool for the public sector Abstract: This article discusses the concept of blockchain and its application to public administration research as a tool to increase trust in the government. The contribution of this article is that it unveils the advantages and disadvantages of blockchain so that both decision-makers (who intend to adopt this innovative technology to increase the transparency of the transactions in the public sector) and users (citizens and public servants) are well informed and prepared. Journal: Public Money & Management Pages: 408-411 Issue: 5 Volume: 41 Year: 2021 Month: 7 X-DOI: 10.1080/09540962.2020.1821514 File-URL: http://hdl.handle.net/10.1080/09540962.2020.1821514 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:41:y:2021:i:5:p:408-411 Template-Type: ReDIF-Article 1.0 Author-Name: Rick Hood Author-X-Name-First: Rick Author-X-Name-Last: Hood Author-Name: Brendan O’Donovan Author-X-Name-First: Brendan Author-X-Name-Last: O’Donovan Author-Name: Jo Gibson Author-X-Name-First: Jo Author-X-Name-Last: Gibson Author-Name: Dermot Brady Author-X-Name-First: Dermot Author-X-Name-Last: Brady Title: New development: Using the Vanguard Method to explore demand and performance in people-centred services Abstract: Demand is rising for people-centred services in areas such as health, social care and housing. Such services generally seek to manage demand through layers of triage and assessment, reserving their specialist functions for people assessed with complex or acute needs. This article draws on the experience of managers from a range of public and voluntary sector organizations, who, as part of a postgraduate university course, used the Vanguard Method to explore demand and performance in their services. Their work suggests that excessive focus on gatekeeping and functional specialization is preventing services from understanding their users, which unwittingly helps to drive up demand. The authors discuss the prospect of designing services that reduce demand by becoming more people-shaped. Journal: Public Money & Management Pages: 422-425 Issue: 5 Volume: 41 Year: 2021 Month: 7 X-DOI: 10.1080/09540962.2020.1815367 File-URL: http://hdl.handle.net/10.1080/09540962.2020.1815367 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:41:y:2021:i:5:p:422-425 Template-Type: ReDIF-Article 1.0 Author-Name: Jenny Harrow Author-X-Name-First: Jenny Author-X-Name-Last: Harrow Author-Name: Matthew Guest Author-X-Name-First: Matthew Author-X-Name-Last: Guest Title: New development: Institutions, ‘new civic leadership’ and being ‘truly civic’—some tensions in co-production debates Abstract: Developments in civic leadership’s advocacy are examined in the context of the case for UK universities becoming ‘truly civic’ leaders in their localities. New Civic Leadership (NCL) thinking encapsulates innovation and improvisation in public services co-production, demonstrated notably by local government-based initiatives. Meanwhile, an independent commission has proposed formalized enhancement of universities’ civic leadership roles. This article considers the extent to which civic leadership and opportunities for advancing the ‘NCL’ model arise in this commission’s report; concluding that the report illustrates tensions as well as opportunities in universities’ place-leadership and for co-production’s advancement. Journal: Public Money & Management Pages: 417-421 Issue: 5 Volume: 41 Year: 2021 Month: 7 X-DOI: 10.1080/09540962.2020.1718412 File-URL: http://hdl.handle.net/10.1080/09540962.2020.1718412 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:41:y:2021:i:5:p:417-421 Template-Type: ReDIF-Article 1.0 Author-Name: Rebecca Taylor Author-X-Name-First: Rebecca Author-X-Name-Last: Taylor Author-Name: Alison Fuller Author-X-Name-First: Alison Author-X-Name-Last: Fuller Author-Name: Susan Halford Author-X-Name-First: Susan Author-X-Name-Last: Halford Author-Name: Kate Lyle Author-X-Name-First: Kate Author-X-Name-Last: Lyle Author-Name: Ann Charlotte Teglborg Author-X-Name-First: Ann Charlotte Author-X-Name-Last: Teglborg Title: Translating employee-driven innovation in healthcare: Bricolage and the mobilization of scarce resources Abstract: With top-down models of innovation failing to address the entrenched problems of healthcare, policy-makers have proposed that staff working on the frontline might be better placed to innovate solutions. Drawing on a study of employee-driven innovation in UK public healthcare, the authors explore the process through which staff innovate without the resources that support policy implementation, showing how the translation of ideas from problematization to practice is underpinned by ‘bricolage’—the appropriation and repurposing of resources ‘at hand’. Journal: Public Money & Management Pages: 376-386 Issue: 5 Volume: 41 Year: 2021 Month: 07 X-DOI: 10.1080/09540962.2020.1824408 File-URL: http://hdl.handle.net/10.1080/09540962.2020.1824408 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:41:y:2021:i:5:p:376-386 Template-Type: ReDIF-Article 1.0 Author-Name: Jelena Poljašević Author-X-Name-First: Jelena Author-X-Name-Last: Poljašević Author-Name: Vesna Vašiček Author-X-Name-First: Vesna Author-X-Name-Last: Vašiček Author-Name: Martina Dragija Kostić Author-X-Name-First: Martina Dragija Author-X-Name-Last: Kostić Title: Public managers’ perception of the usefulness of accounting information in decision-making processes Abstract: This paper analyses local government practitioners’ perceptions of the usefulness of accounting information for decision-making in jurisdictions with dual reporting (cash and accruals). The authors show that, in general, neither educational background (in economics or in other disciplines) nor the experience (length of time in the job) of public sector managers in Croatia and in the Republic of Srpska (Bosnia and Herzegovina) affected their perceptions of the usefulness of accounting information. The research provides new insights into the usefulness of mandatory reports and the availability of information for decision-making in dual reporting systems. Journal: Public Money & Management Pages: 456-465 Issue: 6 Volume: 41 Year: 2021 Month: 08 X-DOI: 10.1080/09540962.2021.1906534 File-URL: http://hdl.handle.net/10.1080/09540962.2021.1906534 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:41:y:2021:i:6:p:456-465 Template-Type: ReDIF-Article 1.0 Author-Name: Susana Jorge Author-X-Name-First: Susana Author-X-Name-Last: Jorge Title: Foreword: 2021 CIGAR annual issue Journal: Public Money & Management Pages: 427-427 Issue: 6 Volume: 41 Year: 2021 Month: 08 X-DOI: 10.1080/09540962.2021.1933731 File-URL: http://hdl.handle.net/10.1080/09540962.2021.1933731 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:41:y:2021:i:6:p:427-427 Template-Type: ReDIF-Article 1.0 Author-Name: Cecilia Langella Author-X-Name-First: Cecilia Author-X-Name-Last: Langella Author-Name: Eugenio Anessi-Pessina Author-X-Name-First: Eugenio Author-X-Name-Last: Anessi-Pessina Author-Name: Elena Cantù Author-X-Name-First: Elena Author-X-Name-Last: Cantù Title: What are the required qualities of auditors in the public sector? Abstract: This paper adds to literature on financial audit in public sector organizations. The authors examined the effect of adapting a private sector audit body—the Board of Statutory Auditors (BoSA)—for use by Italian public healthcare organizations. The research objective was to explore whether the characteristics generally required of private sector audit bodies (independence, accounting and financial expertise, industry specialization, diligence, and institutional support) are relevant to the public sector. Information on these characteristics was collected through an online questionnaire and used to explain audit quality. The results show the relevance of accounting and financial expertise, as well as industry specialization. The authors call for further research on the need for auditor independence in a public service setting. Journal: Public Money & Management Pages: 466-476 Issue: 6 Volume: 41 Year: 2021 Month: 08 X-DOI: 10.1080/09540962.2021.1883857 File-URL: http://hdl.handle.net/10.1080/09540962.2021.1883857 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:41:y:2021:i:6:p:466-476 Template-Type: ReDIF-Article 1.0 Author-Name: Ian Carruthers Author-X-Name-First: Ian Author-X-Name-Last: Carruthers Title: Debate: Growing the academic voice in IPSASB’s work Journal: Public Money & Management Pages: 434-435 Issue: 6 Volume: 41 Year: 2021 Month: 08 X-DOI: 10.1080/09540962.2021.1935491 File-URL: http://hdl.handle.net/10.1080/09540962.2021.1935491 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:41:y:2021:i:6:p:434-435 Template-Type: ReDIF-Article 1.0 Author-Name: Daniela Argento Author-X-Name-First: Daniela Author-X-Name-Last: Argento Author-Name: Jan van Helden Author-X-Name-First: Jan Author-X-Name-Last: van Helden Title: New development: University managers balancing between sense and sensibility Abstract: This article discusses the ways that the trends of corporatization and commercialization have changed managerial roles in universities. The authors argue that we have gone too far with these trends and plea for redesigned management roles. Performance measurement systems relying on student polls for teaching and on journal metrics for research support managerial interventions. However, managers also need to acknowledge the autonomy and different capabilities of their staff members in order to get the best results. This article contributes to the debate about desirable management roles in universities in the light of a meaningful academic knowledge production. Journal: Public Money & Management Pages: 487-490 Issue: 6 Volume: 41 Year: 2021 Month: 08 X-DOI: 10.1080/09540962.2021.1890923 File-URL: http://hdl.handle.net/10.1080/09540962.2021.1890923 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:41:y:2021:i:6:p:487-490 Template-Type: ReDIF-Article 1.0 Author-Name: Eugenio Caperchione Author-X-Name-First: Eugenio Author-X-Name-Last: Caperchione Author-Name: Marco Bisogno Author-X-Name-First: Marco Author-X-Name-Last: Bisogno Author-Name: Josette Caruana Author-X-Name-First: Josette Author-X-Name-Last: Caruana Author-Name: Sandra Cohen Author-X-Name-First: Sandra Author-X-Name-Last: Cohen Author-Name: Francesca Manes-Rossi Author-X-Name-First: Francesca Author-X-Name-Last: Manes-Rossi Title: Editorial: Comparison as a habit—The case for international governmental accounting research Journal: Public Money & Management Pages: 428-431 Issue: 6 Volume: 41 Year: 2021 Month: 08 X-DOI: 10.1080/09540962.2021.1940477 File-URL: http://hdl.handle.net/10.1080/09540962.2021.1940477 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:41:y:2021:i:6:p:428-431 Template-Type: ReDIF-Article 1.0 Author-Name: Francesca Manes-Rossi Author-X-Name-First: Francesca Author-X-Name-Last: Manes-Rossi Author-Name: Sandra Cohen Author-X-Name-First: Sandra Author-X-Name-Last: Cohen Author-Name: Isabel Brusca Author-X-Name-First: Isabel Author-X-Name-Last: Brusca Title: The academic voice in the EPSAS project Abstract: This paper investigates how much of a voice academics have had to date in the development of the European Public Sector Accounting Standards (EPSAS). The authors found that the role of academics has been minimal. This situation deprives standard-setting of being informed by empirical research which is considered to be unbiased, rigorously crafted, grounded in the theory and can better legitimate the standards. The paper offers an original analysis of the process used by the EC for the harmonization of public sector accounting and explains why academic involvement in standard-setting is so important. Journal: Public Money & Management Pages: 447-455 Issue: 6 Volume: 41 Year: 2021 Month: 08 X-DOI: 10.1080/09540962.2021.1905263 File-URL: http://hdl.handle.net/10.1080/09540962.2021.1905263 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:41:y:2021:i:6:p:447-455 Template-Type: ReDIF-Article 1.0 Author-Name: Xia Shu Author-X-Name-First: Xia Author-X-Name-Last: Shu Author-Name: Stewart Smyth Author-X-Name-First: Stewart Author-X-Name-Last: Smyth Author-Name: Jim Haslam Author-X-Name-First: Jim Author-X-Name-Last: Haslam Title: Post-decision project evaluation of UK public–private partnerships: insights from planning practice Abstract: There is a concerning paucity of Post-decision Project Evaluation (PdPE) of public private partnership (PPP) projects, given how significant this model of public infrastructure delivery has become. Drawing from previous academic and policy proposals, the authors explored the evidence of PdPE in the planning practice of UK PPP projects. Their findings show that the planned practice for PdPE is both under-developed and ambiguous. These findings have implications for current operating UK PPPs and developing projects in other jurisdictions. Journal: Public Money & Management Pages: 477-486 Issue: 6 Volume: 41 Year: 2021 Month: 08 X-DOI: 10.1080/09540962.2021.1909887 File-URL: http://hdl.handle.net/10.1080/09540962.2021.1909887 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:41:y:2021:i:6:p:477-486 Template-Type: ReDIF-Article 1.0 Author-Name: Manel Benzerafa-Alilat Author-X-Name-First: Manel Author-X-Name-Last: Benzerafa-Alilat Author-Name: Nino Tandilashvili Author-X-Name-First: Nino Author-X-Name-Last: Tandilashvili Author-Name: Marion Friscia Author-X-Name-First: Marion Author-X-Name-Last: Friscia Title: New development: Diversification of the Cour des comptes’ activities—a necessary modernization or an identity evolution? Abstract: The article offers a framework for supreme audit institution (SAI) practitioners to understand the recent changes experienced by SAIs in OECD countries, such as the introduction of performance audit and an increase in ex-post evaluations, and the effects of these changes on the three types of SAI. The authors explain the four missions of the French SAI (the Cour des comptes) and identify the major national and international events which contributed to the expansion of its role and responsibilities, as well as its new relationship with the parliament and the changes it needs to make to cope with its new responsibilities. Journal: Public Money & Management Pages: 491-493 Issue: 6 Volume: 41 Year: 2021 Month: 08 X-DOI: 10.1080/09540962.2021.1934230 File-URL: http://hdl.handle.net/10.1080/09540962.2021.1934230 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:41:y:2021:i:6:p:491-493 Template-Type: ReDIF-Article 1.0 Author-Name: Cristian Carini Author-X-Name-First: Cristian Author-X-Name-Last: Carini Author-Name: Claudio Teodori Author-X-Name-First: Claudio Author-X-Name-Last: Teodori Title: Debate: Public sector consolidated financial statements—the hybrid approach Journal: Public Money & Management Pages: 432-433 Issue: 6 Volume: 41 Year: 2021 Month: 08 X-DOI: 10.1080/09540962.2021.1883286 File-URL: http://hdl.handle.net/10.1080/09540962.2021.1883286 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:41:y:2021:i:6:p:432-433 Template-Type: ReDIF-Article 1.0 Author-Name: Lasse Oulasvirta Author-X-Name-First: Lasse Author-X-Name-Last: Oulasvirta Title: A consistent bottom-up approach for deriving a conceptual framework for public sector financial accounting Abstract: Discussion to date has focused on whether business-style accrual accounting fits the public sector, rather than analysing which alternative options of accrual accounting best serve the needs of public sector stakeholders. This paper looks at what the primary users of government accounting information actually need and describes a new analytical approach that can be used to assess the existing public sector financial accounting standards. The author then presents the most suitable conceptual framework for the public sector. The paper argues that the income statement first approach is better than the balance sheet approach for the public sector. Journal: Public Money & Management Pages: 436-446 Issue: 6 Volume: 41 Year: 2021 Month: 08 X-DOI: 10.1080/09540962.2021.1881235 File-URL: http://hdl.handle.net/10.1080/09540962.2021.1881235 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:41:y:2021:i:6:p:436-446 Template-Type: ReDIF-Article 1.0 Author-Name: Enrico Guarini Author-X-Name-First: Enrico Author-X-Name-Last: Guarini Author-Name: Elisa Mori Author-X-Name-First: Elisa Author-X-Name-Last: Mori Author-Name: Elena Zuffada Author-X-Name-First: Elena Author-X-Name-Last: Zuffada Title: New development: Embedding the SDGs in city strategic planning and management Abstract: This article proposes and discusses a managerial framework to provide guidance on implementing and monitoring the 17 sustainable development goals (SDGs) at the local government level. The integration of SDGs into city strategic plans will help city leaders and local politicians strengthen their planning and management processes and improve the communication of strategic goals. Journal: Public Money & Management Pages: 494-497 Issue: 6 Volume: 41 Year: 2021 Month: 08 X-DOI: 10.1080/09540962.2021.1885820 File-URL: http://hdl.handle.net/10.1080/09540962.2021.1885820 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:41:y:2021:i:6:p:494-497 Template-Type: ReDIF-Article 1.0 Author-Name: Gulay Gunluk-Senesen Author-X-Name-First: Gulay Author-X-Name-Last: Gunluk-Senesen Title: Wellbeing gender budgeting to localize the UN SDGs: examples from Turkey Abstract: Achieving the UN’s Sustainable Development Goals (SDGs) requires local public policy implementation along with national commitments. By mapping policies for gender equality with capabilities and resource allocation in three Turkish cities, this article presents an analytical framework to track the progress of a country’s SDG commitments in terms of local policy and budget transformation. This wellbeing gender budgeting matrix framework highlights the links between municipal policies, the local budget and women’s quality of life. It can be used to show whether national policy rhetoric is actually translating into changes in women’s safety and mobility.ABSTRACTThe wellbeing approach to gender budgeting enables accounting for quality of life in terms of accessibility. Social inclusion of vulnerable groups, especially women, is the main concern of the UN’s Sustainable Development Goals (SDGs), and its achievement is conditional upon related local government policy because local governments are the closest to citizens. Focusing on localization of the SDG 5 and SDG 11 and on two capabilities (mobility and safety), this article proposes a framework of wellbeing gender budgeting and illustrates it with matrices for 2016–2019 for three cities at different stages of development in Turkey. The article discusses the need for policy consistency and data availability, and the funding requirements necessary for achieving SDGs in developing countries. Journal: Public Money & Management Pages: 554-560 Issue: 7 Volume: 41 Year: 2021 Month: 10 X-DOI: 10.1080/09540962.2021.1965402 File-URL: http://hdl.handle.net/10.1080/09540962.2021.1965402 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:41:y:2021:i:7:p:554-560 Template-Type: ReDIF-Article 1.0 Author-Name: Susana Jorge Author-X-Name-First: Susana Author-X-Name-Last: Jorge Author-Name: Liliana Pimentel Author-X-Name-First: Liliana Author-X-Name-Last: Pimentel Title: Debate: On the ‘why’ of gender budgeting Journal: Public Money & Management Pages: 504-505 Issue: 7 Volume: 41 Year: 2021 Month: 10 X-DOI: 10.1080/09540962.2021.1936935 File-URL: http://hdl.handle.net/10.1080/09540962.2021.1936935 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:41:y:2021:i:7:p:504-505 Template-Type: ReDIF-Article 1.0 Author-Name: Bart Voorn Author-X-Name-First: Bart Author-X-Name-Last: Voorn Title: Debate: Shadow government—A note for European corporatization research Journal: Public Money & Management Pages: 561-562 Issue: 7 Volume: 41 Year: 2021 Month: 10 X-DOI: 10.1080/09540962.2021.1927340 File-URL: http://hdl.handle.net/10.1080/09540962.2021.1927340 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:41:y:2021:i:7:p:561-562 Template-Type: ReDIF-Article 1.0 Author-Name: Anna Elomäki Author-X-Name-First: Anna Author-X-Name-Last: Elomäki Author-Name: Hanna Ylöstalo Author-X-Name-First: Hanna Author-X-Name-Last: Ylöstalo Title: Gender budgeting in the crossroad of gender policy and public financial management: The Finnish case Abstract: Finland has been using gender budgets (GB) for over 10 years; however, very little is known internationally about the Finnish GB experience. Finland’s experience provides several lessons for GB practitioners in other countries. It highlights the importance of clear national gender equality goals for effective GB implementation, as well as the need to pay attention to mid-term fiscal frameworks. It also shows how the lack of feminist economic expertise and a clear conceptual framework can reduce GB to technical processes and calculations, and the importance of outside-government actors drawing attention to the gendered impacts of economic policies.ABSTRACTThe paper analyses the implementation of gender budgeting (GB) in Finland. It contributes to GB literature through shedding light on the dynamics of politicization and depoliticization in GB implementation, as well as the complex position of GB between gender equality policy and public financial management. The paper provides new insights on what the shift towards mid-term budgetary frameworks means for GB, which to date have been missing from the GB literature. It also addresses the relationship of gender mainstreaming and GB, as well as the role of civil society in re-politicizing GB through drawing attention to the impacts of economic policies. Journal: Public Money & Management Pages: 516-526 Issue: 7 Volume: 41 Year: 2021 Month: 10 X-DOI: 10.1080/09540962.2021.1927528 File-URL: http://hdl.handle.net/10.1080/09540962.2021.1927528 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:41:y:2021:i:7:p:516-526 Template-Type: ReDIF-Article 1.0 Author-Name: Eva Elisabeth Wittbom Author-X-Name-First: Eva Elisabeth Author-X-Name-Last: Wittbom Author-Name: Anneli Irene Häyrén Author-X-Name-First: Anneli Irene Author-X-Name-Last: Häyrén Title: Post-NPM gender accounting—can public value management enhance gender mainstreaming? Abstract: IMPACTThe authors suggest that the governance of public value will contribute to highlighting important qualitative aspects necessary for the successful implementation of gender mainstreaming. The success of work with the strategy of gender equality is dependent on which management accounting system that is in use. A good example is to use gender-awareness as an input and to go beyond short-term assessment of output into long-term valuation of outcomes. To avoid ending up with irrelevant output measures, gender-aware planning and assessment of qualitative processes and outcomes is required.ABSTRACTGender mainstreaming has been hampered by the governance guides of New Public Management (NPM). Public Value Management is an alternative approach that can be interpreted as a concept for management accounting that meets the challenges that NPM was never able to handle. This paper discusses the case of gender mainstreaming in the Swedish transport sector. Journal: Public Money & Management Pages: 507-515 Issue: 7 Volume: 41 Year: 2021 Month: 10 X-DOI: 10.1080/09540962.2021.1929432 File-URL: http://hdl.handle.net/10.1080/09540962.2021.1929432 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:41:y:2021:i:7:p:507-515 Template-Type: ReDIF-Article 1.0 Author-Name: Marilyn M. Rubin Author-X-Name-First: Marilyn M. Author-X-Name-Last: Rubin Author-Name: John R. Bartle Author-X-Name-First: John R. Author-X-Name-Last: Bartle Title: Debate: Gender responsive budgeting—moving toward equity for women and men Journal: Public Money & Management Pages: 502-503 Issue: 7 Volume: 41 Year: 2021 Month: 10 X-DOI: 10.1080/09540962.2021.1951467 File-URL: http://hdl.handle.net/10.1080/09540962.2021.1951467 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:41:y:2021:i:7:p:502-503 Template-Type: ReDIF-Article 1.0 Author-Name: Mustafa Özbilgin Author-X-Name-First: Mustafa Author-X-Name-Last: Özbilgin Title: Debate: Accounting for gender diversity in global value chains Journal: Public Money & Management Pages: 506-506 Issue: 7 Volume: 41 Year: 2021 Month: 10 X-DOI: 10.1080/09540962.2021.1951519 File-URL: http://hdl.handle.net/10.1080/09540962.2021.1951519 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:41:y:2021:i:7:p:506-506 Template-Type: ReDIF-Article 1.0 Author-Name: Wolfgang Drechsler Author-X-Name-First: Wolfgang Author-X-Name-Last: Drechsler Title: New development: Myanmar’s civil service—Responsible disobedience during the 2021 military coup Abstract: IMPACTThe question of civil service responsibility and possible disobedience is of fundamental importance for the public sector, and the more government legitimacy is publicly doubted, the more relevant it becomes. The reaction of Myanmar civil servants via a large-scale, fundamental disobedience movement is noteworthy in its own right as a real-life case of what is possible, regionally in South-East Asia, and globally in that it renews and sharpens the question civil servants must continuously ask themselves regarding what their responsibility vis-à-vis government and citizens actually is.ABSTRACTMyanmar’s civil servants have responded to the February 2021 military coup with a resistance movement that seems globally unprecedented in intensity and scale. For the ongoing debate about responsibility, disobedience, and resistance in the public sector, this is a crucial case in that it demonstrates how far civil servants can go to resist the hostile takeover of a government. This article describes the coup and its background in general and the civil disobedience movement and the Myanmar civil service in particular, and it uses Hannah Arendt’s framework to place them within the theory debate. Journal: Public Money & Management Pages: 577-580 Issue: 7 Volume: 41 Year: 2021 Month: 10 X-DOI: 10.1080/09540962.2021.1928948 File-URL: http://hdl.handle.net/10.1080/09540962.2021.1928948 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:41:y:2021:i:7:p:577-580 Template-Type: ReDIF-Article 1.0 Author-Name: Toby Lowe Author-X-Name-First: Toby Author-X-Name-Last: Lowe Author-Name: Max French Author-X-Name-First: Max Author-X-Name-Last: French Author-Name: Melissa Hawkins Author-X-Name-First: Melissa Author-X-Name-Last: Hawkins Author-Name: Hannah Hesselgreaves Author-X-Name-First: Hannah Author-X-Name-Last: Hesselgreaves Author-Name: Rob Wilson Author-X-Name-First: Rob Author-X-Name-Last: Wilson Title: New development: Responding to complexity in public services—the human learning systems approach Abstract: IMPACTCurrent approaches to public management based on principles of marketization, management and measurement are increasingly being seen to fail when faced with the complex world of public services. The Human Learning Systems (HLS) concept represents an alternative approach which embraces the complexity of the real world of organizations working to deliver services. Produced in collaboration with an emerging community of funders, managers and commissioners of services, HLS offers a framework which bridges academic complexity theory and the diverse contexts of practice. This article introduces HLS as a means to enable organizations, practitioners and service users to work together more effectively.ABSTRACTThe challenges facing public services and non-profit organizations are complex and multi-faceted, confounding the orthodoxies of bureaucratic public administration and New Public Management approaches. This article discusses the merits and potential of the emerging ‘Human Learning Systems’ (HLS) approach to the funding, commissioning and management of public services as an alternative management logic. Building on prior introductory work, the authors analyse the current state of development, content and operation of HLS and its collaborative process, involving more than 300 organizations. Drawing on the experience of public and non-profit service professionals in adopting and experimenting with this approach, the authors found that HLS can provide a helpful and innovative conceptual frame to promote constructive engagement with complexity in public management theory and practice. Journal: Public Money & Management Pages: 573-576 Issue: 7 Volume: 41 Year: 2021 Month: 10 X-DOI: 10.1080/09540962.2020.1832738 File-URL: http://hdl.handle.net/10.1080/09540962.2020.1832738 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:41:y:2021:i:7:p:573-576 Template-Type: ReDIF-Article 1.0 Author-Name: Tatjana Stanimirović Author-X-Name-First: Tatjana Author-X-Name-Last: Stanimirović Author-Name: Maja Klun Author-X-Name-First: Maja Author-X-Name-Last: Klun Title: Gender budgeting in Slovenia—approaches, achievements, and complexities Abstract: The article reviews gender budgeting in Slovenia. It explains the development of gender budgeting in the country, as well as future trends. The review provides a useful tool for policy-makers and other decision-makers who are dealing with gender inequality issues. Accordingly, the article tries to pay more attention to the practical aspects of the social lives of both sexes and identify the inherent national causes of the current situation and gender inequality because gender budgeting is simply a reflection of a country’s social climate.ABSTRACTMost EU countries design public policies without any systematic consideration of gender equality. Qualitative research in this article evidences Slovenia progress in implementing gender responsive budgeting. The authors’ analysis of the Slovenian government’s budgets for 2005, 2018 and 2019 reveals few policies and programmes with gender equality as a key concern. Gender sensitivity should not be evaluated solely on gender measures; however, this article is a pioneer attempt to assess the Slovenian gender budgeting approach and progress, and provides a starting point for future evaluations. Journal: Public Money & Management Pages: 548-553 Issue: 7 Volume: 41 Year: 2021 Month: 10 X-DOI: 10.1080/09540962.2021.1936937 File-URL: http://hdl.handle.net/10.1080/09540962.2021.1936937 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:41:y:2021:i:7:p:548-553 Template-Type: ReDIF-Article 1.0 Author-Name: Tobias Polzer Author-X-Name-First: Tobias Author-X-Name-Last: Polzer Author-Name: Johann Seiwald Author-X-Name-First: Johann Author-X-Name-Last: Seiwald Title: Gender-responsive budgeting in Austria: The narrow line between implementation and confirmation Abstract: IMPACTThe Austrian case emphasizes that Gender-Responsive Budgeting (GRB) is most successful if underpinned by legislation; however, overly detailed and rigorous guidelines might constrain advancements in the framework. This paper shows the ‘blank spots’ where GRB analyses were not undertaken, indicating the importance of formal checks and (independent) policy assessments to ensure meaningful analysis and planning of actions. Political support is crucial for diffusion; however, it is not a guarantee to fully exploit GRB’s potential. Finally, training strengthens the starting basis for implementation and needs to be extended in later periods of the implementation.ABSTRACTThe paper studies the adoption of Gender-Responsive Budgeting (GRB), drawing on Rogers’ model for the diffusion of innovations, for two major elements of the Austrian approach to GRB—regulatory gender impact assessments and gender aspects in audits—through document analyses. The study analyses the significant impact of the implementation context (such as the constitutional anchoring, the preparation plan, capacity building and methodological guidelines) on the results of the implementation. The research demonstrates that ‘implementation’ and the ultimate ‘confirmation’ of GRB vary across governmental sectors and successful meaningful application require complementary implementation activities. Journal: Public Money & Management Pages: 527-538 Issue: 7 Volume: 41 Year: 2021 Month: 10 X-DOI: 10.1080/09540962.2021.1927516 File-URL: http://hdl.handle.net/10.1080/09540962.2021.1927516 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:41:y:2021:i:7:p:527-538 Template-Type: ReDIF-Article 1.0 Author-Name: Sushant Author-X-Name-First: Author-X-Name-Last: Sushant Author-Name: Moumita Laha Author-X-Name-First: Moumita Author-X-Name-Last: Laha Title: Game changer or accounting practice? Gender responsive budgeting in India Abstract: Gender responsive budgeting is a process to achieve gender mainstreaming. Since India’s first gender budget statement was published in 2005/06, the country’s gender budget increased more than eight-fold in 2018/19. Using quantitative and qualitative data, this article highlights several procedural issues and ‘grey’ areas that require the attention of policy-makers. The over-arching message of the study is that GRB in India is an elementary exercise with limited strategic direction. The capacity of officials responsible for producing GBs is questionable and further training is needed. Sensitization to the needs and priorities of women would significantly contribute to gender mainstreaming and policy refinements.ABSTRACTGender responsive budgeting (GRB) is a process to enhance gender equality through financial allocations in government budgets. The objective of the study was to understand trends in India’s government’s ministries and departments. The total gender budget (GB) exhibited strong growth between 2007/08 and 2018/19. However, the GB for ‘women-specific programmes’ had moderate growth. This article highlights a policy–practice gap and contributes to the scarce literature on GRB in India. The authors advocate the use of GBs for strategic outcomes that promote gender mainstreaming. Journal: Public Money & Management Pages: 539-547 Issue: 7 Volume: 41 Year: 2021 Month: 10 X-DOI: 10.1080/09540962.2021.1965401 File-URL: http://hdl.handle.net/10.1080/09540962.2021.1965401 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:41:y:2021:i:7:p:539-547 Template-Type: ReDIF-Article 1.0 Author-Name: Giovanna Galizzi Author-X-Name-First: Giovanna Author-X-Name-Last: Galizzi Author-Name: Elina Meliou Author-X-Name-First: Elina Author-X-Name-Last: Meliou Author-Name: Ileana Steccolini Author-X-Name-First: Ileana Author-X-Name-Last: Steccolini Title: Theme: Experiences and challenges with gender budgeting and accounting. Moving towards gender-responsive forms of accountability? Journal: Public Money & Management Pages: 499-501 Issue: 7 Volume: 41 Year: 2021 Month: 10 X-DOI: 10.1080/09540962.2021.1971862 File-URL: http://hdl.handle.net/10.1080/09540962.2021.1971862 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:41:y:2021:i:7:p:499-501 Template-Type: ReDIF-Article 1.0 Author-Name: Victoria Cluley Author-X-Name-First: Victoria Author-X-Name-Last: Cluley Author-Name: Zoe Radnor Author-X-Name-First: Zoe Author-X-Name-Last: Radnor Title: Rethinking co-creation: the fluid and relational process of value co-creation in public service organizations Abstract: IMPACTPublic services are increasingly thought of in terms of the public value they provide. Co-creation is a popular public service management tool to provide services that benefit public value. Both public value and co-creation have been conceptualized in terms of experiences based on a two-way relationship between the service user and provider. The authors expand on this relationship to account for the complexity of public services whereby other, often non-human, factors also play an explicit role in value creation. The paper draws on a particular instance of public service delivery to show this complexity. Four recommendations for practice are provided to ensure that complexity and fluidity are accounted for when undertaking co-creation work.ABSTRACTThis paper develops the ongoing conceptualization of the value co-creation process in public services. The authors draw on a practical experience of a major service re-design to integrate health and social care services. The questions this experience raised about the value process are reported, drawing on the theory of Deleuze and Guattari (1987) in conjunction with existing conceptualizations of value to provide answers and expand the debate. Journal: Public Money & Management Pages: 563-572 Issue: 7 Volume: 41 Year: 2021 Month: 10 X-DOI: 10.1080/09540962.2020.1719672 File-URL: http://hdl.handle.net/10.1080/09540962.2020.1719672 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:41:y:2021:i:7:p:563-572 Template-Type: ReDIF-Article 1.0 Author-Name: Lourdes Torres Author-X-Name-First: Lourdes Author-X-Name-Last: Torres Author-Name: Vicente Pina Author-X-Name-First: Vicente Author-X-Name-Last: Pina Author-Name: Patricia Bachiller Author-X-Name-First: Patricia Author-X-Name-Last: Bachiller Title: The relationship between politicization and the Spanish savings banks’ defaults Abstract: The authors show the extremely negative impact of having inexperienced directors with minimal or no knowledge of economics or finance serving on the boards of directors of Spanish savings banks. The failure of the savings banks would have bankrupted the Spanish banking sector and so the government had to invest public money to rescue it. Other public spending was therefore drastically reduced. The authors call for banks to be depoliticized and for their supervisory systems to be strengthened to guarantee their solvency in the long term.ABSTRACTThe heavy politicization of the corporate governance of the Spanish savings banks is shown in this paper to be a key factor explaining a large number of defaults. The authors explain the effect of political influence on savings banks boards of directors and provide empirical evidence about the factors that led to both poor performance and failures. The authors found a negative association between the percentage of savings banks’ board members appointed by politicians and performance. The demise of savings banks was important in terms of the public sector finances because the Spanish government had to spend millions of euros to rescue the banking system, with consequent cuts in government spending in other areas. Journal: Public Money & Management Pages: 586-593 Issue: 8 Volume: 41 Year: 2021 Month: 11 X-DOI: 10.1080/09540962.2020.1793496 File-URL: http://hdl.handle.net/10.1080/09540962.2020.1793496 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:41:y:2021:i:8:p:586-593 Template-Type: ReDIF-Article 1.0 Author-Name: Joshua Newman Author-X-Name-First: Joshua Author-X-Name-Last: Newman Author-Name: Malcolm G. Bird Author-X-Name-First: Malcolm G. Author-X-Name-Last: Bird Title: Motives and incentives in the privatization of the South Australian Lotteries Abstract: This case study illustrates the importance of political factors in determining policy outcomes. In addition to technical and policy considerations, practitioners must consider the political aspects of policy changes and incorporate them into their assessments. Core political considerations were incorporated into the successful privatization of the South Australian Lotteries, which were derived from an earlier unsuccessful attempt. Public servants must develop sharp political skills in order to align with the strategies of political decision-makers.ABSTRACTThis paper investigates the motives and incentives behind the privatization of the South Australian Lotteries. Our analysis yields three main insights: first, short-term financial considerations were the most important incentive in this instance of privatization. Second, a mix of instrumental and political considerations co-existed as motivating factors. Lastly, a previous (unsuccessful) privatization effort provided important guidance. These insights reveal the inadequacy of the established literature, which focuses on single-motive explanations of privatization, to account for special cases. Journal: Public Money & Management Pages: 626-635 Issue: 8 Volume: 41 Year: 2021 Month: 11 X-DOI: 10.1080/09540962.2020.1723264 File-URL: http://hdl.handle.net/10.1080/09540962.2020.1723264 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:41:y:2021:i:8:p:626-635 Template-Type: ReDIF-Article 1.0 Author-Name: Michal Plaček Author-X-Name-First: Michal Author-X-Name-Last: Plaček Author-Name: Juraj Nemec Author-X-Name-First: Juraj Author-X-Name-Last: Nemec Author-Name: František Ochrana Author-X-Name-First: František Author-X-Name-Last: Ochrana Author-Name: Milan Půček Author-X-Name-First: Milan Author-X-Name-Last: Půček Author-Name: Milan Křápek Author-X-Name-First: Milan Author-X-Name-Last: Křápek Author-Name: David Špaček Author-X-Name-First: David Author-X-Name-Last: Špaček Title: Do performance management schemes deliver results in the public sector? Observations from the Czech Republic Abstract: The authors raise questions about using the performance measurement schemes employed by developed countries in less developed (post-transitional) countries. They explain how public policies in these countries are developed and how performance management tools should be adjusted in order to produce results.ABSTRACTThis paper presents an analysis of the impact of performance management tools on the performance of public sector institutions in the Czech Republic. The findings open a new dimension in public performance management research. Existing studies have analysed the links between the use of performance instruments and the real performance of public organizations for the conditions found in the developed world. The authors explain the specific situations and conditions of less developed (post-transitional) countries, where some mechanisms work differently than they do in developed countries. Journal: Public Money & Management Pages: 636-645 Issue: 8 Volume: 41 Year: 2021 Month: 11 X-DOI: 10.1080/09540962.2020.1732053 File-URL: http://hdl.handle.net/10.1080/09540962.2020.1732053 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:41:y:2021:i:8:p:636-645 Template-Type: ReDIF-Article 1.0 Author-Name: Rebecca Boden Author-X-Name-First: Rebecca Author-X-Name-Last: Boden Title: Pensioned off? Evaluating the UK's National Insurance scheme Abstract: Policy-makers frequently neglect the ways in which social policies are funded through taxation. This relationship is of critical importance because misalignment can cause social policy failure and tax injustice. This is evident with National Insurance (NI): a tax used primarily to fund the UK’s state pension entitlement. This paper explains how NI is failing women and poorer people, prompting questions of why such a poorly designed, unfair and ineffective tax has persisted for so long in the UK. The paper proposes a radical solution: the payment of a universal basic pension and the abolition of NI, with consequential adjustments in income and corporation taxes to compensate for revenue losses.ABSTRACTThis paper makes a rare contribution to understanding how taxation is used to fund social welfare, and the implications of that relationship. In the UK, National Insurance (NI) is a hypothecated tax used primarily to fund state old age pensions—a contributory welfare benefit. Through historical analysis, and the exemplar of the raising of the state pension age for women, this paper demonstrates that NI fails women and poorer people more than men and the better-off: creating serious problems of social equity. A solution is proposed: the abolition of NI with consequential adjustments to income and corporation taxes, and the introduction of a universal basic pension. Journal: Public Money & Management Pages: 646-655 Issue: 8 Volume: 41 Year: 2021 Month: 11 X-DOI: 10.1080/09540962.2020.1862993 File-URL: http://hdl.handle.net/10.1080/09540962.2020.1862993 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:41:y:2021:i:8:p:646-655 Template-Type: ReDIF-Article 1.0 Author-Name: Clive Grace Author-X-Name-First: Clive Author-X-Name-Last: Grace Author-Name: Tim Thorogood Author-X-Name-First: Tim Author-X-Name-Last: Thorogood Title: Debate: Local public audit and accountability—an international and public value perspective Journal: Public Money & Management Pages: 582-583 Issue: 8 Volume: 41 Year: 2021 Month: 11 X-DOI: 10.1080/09540962.2021.1971867 File-URL: http://hdl.handle.net/10.1080/09540962.2021.1971867 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:41:y:2021:i:8:p:582-583 Template-Type: ReDIF-Article 1.0 Author-Name: Francesca Manes Rossi Author-X-Name-First: Francesca Author-X-Name-Last: Manes Rossi Author-Name: Isabel Brusca Author-X-Name-First: Isabel Author-X-Name-Last: Brusca Author-Name: Vicente Condor Author-X-Name-First: Vicente Author-X-Name-Last: Condor Title: In the pursuit of harmonization: comparing the audit systems of European local governments Abstract: The paper offers interesting insights into the audit systems of European countries, revealing that the differences between them mean that the European Commission cannot obtain high-quality comparable data. Building a strong audit system is integral to reducing the mismanagement of public funds and to setting common European policies. The authors reveal the countries which need to update and standardize their accounting systems at the local and regional levels. In addition, the authors explain why they are calling for a wider adoption of performance auditing in Europe.ABSTRACTThis paper compares the level of harmonization in local government audit in 18 European Union member countries, as well as the situation in England and Switzerland. It presents a classification of audit systems based on who carries out audits, their frequency, the types of audit, and the auditing standards adopted. The different audit models are analysed in relation to each country’s administrative systems. The results provide important insights for scholars, auditors, politicians and standard-setters, showing that harmonization in auditing is far from being achieved in Europe. Journal: Public Money & Management Pages: 604-614 Issue: 8 Volume: 41 Year: 2021 Month: 11 X-DOI: 10.1080/09540962.2020.1772549 File-URL: http://hdl.handle.net/10.1080/09540962.2020.1772549 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:41:y:2021:i:8:p:604-614 Template-Type: ReDIF-Article 1.0 Author-Name: Seong-ho Jeong Author-X-Name-First: Seong-ho Author-X-Name-Last: Jeong Author-Name: Sun-Gu Hwang Author-X-Name-First: Sun-Gu Author-X-Name-Last: Hwang Title: Debate: ‘K-Prevention’ and South Korea’s integrated financial management information system Journal: Public Money & Management Pages: 584-585 Issue: 8 Volume: 41 Year: 2021 Month: 11 X-DOI: 10.1080/09540962.2021.1927527 File-URL: http://hdl.handle.net/10.1080/09540962.2021.1927527 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:41:y:2021:i:8:p:584-585 Template-Type: ReDIF-Article 1.0 Author-Name: Laurence Ferry Author-X-Name-First: Laurence Author-X-Name-Last: Ferry Author-Name: Claire Hardy Author-X-Name-First: Claire Author-X-Name-Last: Hardy Author-Name: Henry Midgley Author-X-Name-First: Henry Author-X-Name-Last: Midgley Title: Data, trust, democracy and Covid-19: the first parliamentary assessment of the UK government’s approach to data during the pandemic Abstract: The coronavirus crisis has led to governments making huge interventions into everyday life. These interventions have been justified on the basis of published data. However, the authors argue from the experience of a recent UK parliamentary report, that policy-makers need to be mindful of the double task that this data performs—both in securing the democratic legitimacy of the restrictions made to everyday life and in securing the adherence of people to those restrictions. Journal: Public Money & Management Pages: 676-678 Issue: 8 Volume: 41 Year: 2021 Month: 11 X-DOI: 10.1080/09540962.2021.1946311 File-URL: http://hdl.handle.net/10.1080/09540962.2021.1946311 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:41:y:2021:i:8:p:676-678 Template-Type: ReDIF-Article 1.0 Author-Name: Andreas Bergmann Author-X-Name-First: Andreas Author-X-Name-Last: Bergmann Title: Editorial: Quality of financial information presented by public sector entities Journal: Public Money & Management Pages: 581-581 Issue: 8 Volume: 41 Year: 2021 Month: 11 X-DOI: 10.1080/09540962.2021.1986303 File-URL: http://hdl.handle.net/10.1080/09540962.2021.1986303 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:41:y:2021:i:8:p:581-581 Template-Type: ReDIF-Article 1.0 Author-Name: Hannah Hesselgreaves Author-X-Name-First: Hannah Author-X-Name-Last: Hesselgreaves Author-Name: Max French Author-X-Name-First: Max Author-X-Name-Last: French Author-Name: Melissa Hawkins Author-X-Name-First: Melissa Author-X-Name-Last: Hawkins Author-Name: Toby Lowe Author-X-Name-First: Toby Author-X-Name-Last: Lowe Author-Name: Amy Wheatman Author-X-Name-First: Amy Author-X-Name-Last: Wheatman Author-Name: Mike Martin Author-X-Name-First: Mike Author-X-Name-Last: Martin Author-Name: Rob Wilson Author-X-Name-First: Rob Author-X-Name-Last: Wilson Title: New development: The emerging role of a ‘learning partner’ relationship in supporting public service reform Abstract: This article describes why managers of public services who are engaged in reform should consider engaging in learning partnerships. The authors explain how this emerging approach provides important sources of reflexive practice to members of partnerships, including policy-makers, consulting firms, and academia; they show how these sectors can collaborate to build learning capacity across multiple stakeholders; as well as the dilemmas and dualisms involved.ABSTRACTAs public services face the limits of existing approaches to public management, emerging practices are highlighting the importance of continuous learning and service reform. While many approaches, methods and aids for learning exist, managers embracing complexity are making use of relational resources to scaffold their learning capacity-building. This article introduces the idea of ‘learning partnerships’: a set of nested learning relationships between public managers, consultants, and researchers and academics, which extends the literature on academic–practitioner collaborations and builds a relational mechanism for learning into the action learning action research (ALAR) and learning organization genres. Journal: Public Money & Management Pages: 672-675 Issue: 8 Volume: 41 Year: 2021 Month: 11 X-DOI: 10.1080/09540962.2021.1909274 File-URL: http://hdl.handle.net/10.1080/09540962.2021.1909274 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:41:y:2021:i:8:p:672-675 Template-Type: ReDIF-Article 1.0 Author-Name: Lan Bo Author-X-Name-First: Lan Author-X-Name-Last: Bo Author-Name: Haixin Yao Author-X-Name-First: Haixin Author-X-Name-Last: Yao Author-Name: Fred C.J. Mear Author-X-Name-First: Fred C.J. Author-X-Name-Last: Mear Title: New development: Is China’s local government debt problem getting better or worse? Abstract: As the world deals with the Covid-19 pandemic, debt risks are increasing, as is the pressure to hide debt. The lessons learnt from analysing the progress made by China in controlling hidden debt will be of use to accountants, financial managers and policy-makers in other countries. The authors also make suggestions for the Chinese local and central government going forward.ABSTRACTChina’s central government has been addressing the country’s local government hidden debt since 2015 with the introduction of a ‘New Budget Law’ to make the debt explicit (transparent). The authors discuss the progress made, the continuing systemic risk of hidden debt, and the impacts of central government action on debt costs and funding opportunities. This paper adds to the literature on the management of general government debt. Journal: Public Money & Management Pages: 663-667 Issue: 8 Volume: 41 Year: 2021 Month: 11 X-DOI: 10.1080/09540962.2021.1881273 File-URL: http://hdl.handle.net/10.1080/09540962.2021.1881273 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:41:y:2021:i:8:p:663-667 Template-Type: ReDIF-Article 1.0 Author-Name: Patrícia Gomes Author-X-Name-First: Patrícia Author-X-Name-Last: Gomes Title: Financial and non-financial responses to the Covid-19 pandemic: insights from Portugal and lessons for future Abstract: This article will help governments, politicians and professional bodies deliberate on how best to respond to future complex crises based on the way Portugal has dealt with the Covid-19 pandemic. It is crucial that governments learn from the pandemic in order to be face future crises as efficiently as possible.ABSTRACTThis article analyses the Portuguese government’s response to the Covid-19 pandemic, discussing the main financial and non-financial measures, the successes and the future challenges. Findings show that Portugal responded rapidly to the pandemic situation with a stimulus package that not only looked at budgetary and fiscal measures, but also considered non-financial measures (regulation and flexibility). The context before Covid-19 was determinant of the capacity to act during this crisis. The article contributes to the literature about the different government responses to the pandemic and the importance of the institutional context to understand and learn from them. Journal: Public Money & Management Pages: 660-662 Issue: 8 Volume: 41 Year: 2021 Month: 11 X-DOI: 10.1080/09540962.2021.1880059 File-URL: http://hdl.handle.net/10.1080/09540962.2021.1880059 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:41:y:2021:i:8:p:660-662 Template-Type: ReDIF-Article 1.0 Author-Name: Victoria Cluley Author-X-Name-First: Victoria Author-X-Name-Last: Cluley Author-Name: Steven Parker Author-X-Name-First: Steven Author-X-Name-Last: Parker Author-Name: Zoe Radnor Author-X-Name-First: Zoe Author-X-Name-Last: Radnor Title: New development: Expanding public service value to include dis/value Abstract: For public service managers and policy-makers, value is now a common buzzword and its creation or production processes represent common approaches to service delivery. Increasing numbers of academic studies argue that public value is overly optimistic and premised on overly positive ideals of universal benefit. Two new terms are proposed in this article that both critique current approaches to public value and also expand the concept to reflect the complex reality of public service practice: dis/value and public service ethos. Public service ethos represents the idealism associated with the public value and dis/value accounts for public value relationships and experiences that fall outside of this. These terms are intended to further the conceptualization of value and also translate theoretical development into a language that both reflects and can be used in public service practice.ABSTRACTThis article introduces two new terms to the public value lexicon: ‘public service ethos’ and ‘dis/value’. Both terms serve to progress the conceptualization of public value. ‘Public service ethos’ is used to refer to the prevailing assumption that the inclusion of service user voices in the delivery and improvement of public services creates individual and societal benefits (public value). ‘Dis/value’ refers to the public value relationships that fall outside of the public service ethos. Three service assemblages are used to exemplify this. These examples show that a theory–practice disjuncture is present, whereby the ‘public service ethos’ is not practicable based on its anthropomorphic focus and the consequent failure to recognize complexity. To overcome this, the authors draw on new materialist theory to reposition public value as a relational assemblage that can accommodate value in all combinations. Journal: Public Money & Management Pages: 656-659 Issue: 8 Volume: 41 Year: 2021 Month: 11 X-DOI: 10.1080/09540962.2020.1737392 File-URL: http://hdl.handle.net/10.1080/09540962.2020.1737392 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:41:y:2021:i:8:p:656-659 Template-Type: ReDIF-Article 1.0 Author-Name: Stephen P. Osborne Author-X-Name-First: Stephen P. Author-X-Name-Last: Osborne Author-Name: Madeline Powell Author-X-Name-First: Madeline Author-X-Name-Last: Powell Author-Name: Tie Cui Author-X-Name-First: Tie Author-X-Name-Last: Cui Author-Name: Kirsty Strokosch Author-X-Name-First: Kirsty Author-X-Name-Last: Strokosch Title: New development: ‘Appreciate–Engage–Facilitate’—The role of public managers in value creation in public service ecosystems Abstract: Public service ecosystems are an increasingly influential concept in public administration and management theory. This article explores their implications for public service management practice. It offers a framework for public service managers to understand how the concept can impact upon their practice. It emphasises the need for practitioners to be able to work across the three levels of the ecosystem identified and how they might most effectively impact upon these levels.ABSTRACTThis article argues for the ‘public service ecosystem’ as an organizing framework through which to appreciate the interactions and integration of the institutional, service, and individual levels in public service delivery. It offers a heuristic (‘Appreciate–Engage–Facilitate’) through which to understand and support the role of public managers in value creation at all levels of such ecosystems. Journal: Public Money & Management Pages: 668-671 Issue: 8 Volume: 41 Year: 2021 Month: 11 X-DOI: 10.1080/09540962.2021.1916189 File-URL: http://hdl.handle.net/10.1080/09540962.2021.1916189 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:41:y:2021:i:8:p:668-671 Template-Type: ReDIF-Article 1.0 Author-Name: Stephen Gibb Author-X-Name-First: Stephen Author-X-Name-Last: Gibb Author-Name: Mohammed Ishaq Author-X-Name-First: Mohammed Author-X-Name-Last: Ishaq Author-Name: Ian Elliott Author-X-Name-First: Ian Author-X-Name-Last: Elliott Author-Name: Asifa Maaria Hussain Author-X-Name-First: Asifa Maaria Author-X-Name-Last: Hussain Title: Fair and decent work in Scotland’s local authorities: evidence and challenges Abstract: The effects of work intensification and the cumulative and ongoing impacts of austerity on services have shaped the quality of working lives of the staff and managers in local authorities. This applies from those in low-paid roles through to higher-paid professionals. This study describes the quality of work in one context, Scottish local authorities, and explores how the management of that presents opportunities and challenges to the sector. The detail of this study is locally grounded, the opportunities and challenges analysis have application internationally.ABSTRACTScottish local authorities (SLAs) are a major employer expected to provide Fair and Decent Work (FDW). The evidence and challenges of FDW in this sector are mapped drawing on semi-structured interviews with human resource (HR) and organization development (OD) personnel. Many SLAs claim to be, and some seem to be, leading in FDW, yet others are reluctant to commit beyond meeting statutory obligations. The delivery of FDW in SLAs matters to managers and more broadly, as SLAs influence FDW more widely, individually in their local and collectively in their national contexts. Journal: Public Money & Management Pages: 615-625 Issue: 8 Volume: 41 Year: 2021 Month: 11 X-DOI: 10.1080/09540962.2020.1723262 File-URL: http://hdl.handle.net/10.1080/09540962.2020.1723262 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:41:y:2021:i:8:p:615-625 Template-Type: ReDIF-Article 1.0 Author-Name: Do-Jin Jung Author-X-Name-First: Do-Jin Author-X-Name-Last: Jung Author-Name: Jong-Hyun Kim Author-X-Name-First: Jong-Hyun Author-X-Name-Last: Kim Author-Name: Seok-Jin Chang Author-X-Name-First: Seok-Jin Author-X-Name-Last: Chang Title: Does accrual-based government financial information serve as an indicator of fiscal risks? Abstract: This paper provides empirical evidence for managers and policy-makers that a country's fiscal risks can be accurately measured through accrual-based government financial information. Evidence is provided that the international capital market recognizes the positive effects of the OECD’s accrual-based government accounting scheme on public financial management. The authors’ results suggest that accrual-based government financial information, especially government liabilities and fiscal balance, should be used for public financial management.ABSTRACTThis paper shows accrual-based government financial information is an effective indicator of fiscal risk. The authors analysed the association of accrual-based government financial information (government liabilities and fiscal balance) with fiscal risks (proxied by sovereign credit ratings and sovereign bond yields). Analysing 24 OECD member states from 1997 to 2015, the authors found that the greater a government’s liabilities, the lower its sovereign credit rating and the higher its sovereign bond yields. In addition, the sounder a country’s fiscal balance, the higher its sovereign credit rating and the lower its sovereign bond yields. Journal: Public Money & Management Pages: 594-603 Issue: 8 Volume: 41 Year: 2021 Month: 11 X-DOI: 10.1080/09540962.2020.1769384 File-URL: http://hdl.handle.net/10.1080/09540962.2020.1769384 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:41:y:2021:i:8:p:594-603 Template-Type: ReDIF-Article 1.0 Author-Name: Gareth Morris Author-X-Name-First: Gareth Author-X-Name-Last: Morris Author-Name: Paul Walley Author-X-Name-First: Paul Author-X-Name-Last: Walley Title: Implementing failure demand reduction as part of a demand management strategy Abstract: Claims are made that up to 80% of the demand entering public services can be classified as unnecessary, or avoidable, ‘failure demand’ that is generated through errors or aspects of poor delivery system design. This article shows how failure demand was identified at one police service, the extent to which it was seen to occur and the practices that were changed to reduce failure demand. Much of the same methodology can be applied to other public services but the article demonstrates that changes to reduce failure demand must focus on system change. Journal: Public Money & Management Pages: 22-31 Issue: 1 Volume: 42 Year: 2022 Month: 01 X-DOI: 10.1080/09540962.2021.1978163 File-URL: http://hdl.handle.net/10.1080/09540962.2021.1978163 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:42:y:2022:i:1:p:22-31 Template-Type: ReDIF-Article 1.0 Author-Name: Angie Sutton-Vane Author-X-Name-First: Angie Author-X-Name-Last: Sutton-Vane Title: Debate: The preservation of police force records for future research—Why it is important, what is failing and lessons that can be learned Journal: Public Money & Management Pages: 8-9 Issue: 1 Volume: 42 Year: 2022 Month: 01 X-DOI: 10.1080/09540962.2021.1966911 File-URL: http://hdl.handle.net/10.1080/09540962.2021.1966911 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:42:y:2022:i:1:p:8-9 Template-Type: ReDIF-Article 1.0 Author-Name: Steven Chase Author-X-Name-First: Steven Author-X-Name-Last: Chase Title: Debate: When our bodies and minds rebel Journal: Public Money & Management Pages: 10-11 Issue: 1 Volume: 42 Year: 2022 Month: 01 X-DOI: 10.1080/09540962.2021.1986297 File-URL: http://hdl.handle.net/10.1080/09540962.2021.1986297 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:42:y:2022:i:1:p:10-11 Template-Type: ReDIF-Article 1.0 Author-Name: Nicky Miller Author-X-Name-First: Nicky Author-X-Name-Last: Miller Title: Debate: So near and yet so far—bridging the research–practice divide Journal: Public Money & Management Pages: 12-13 Issue: 1 Volume: 42 Year: 2022 Month: 01 X-DOI: 10.1080/09540962.2021.1952547 File-URL: http://hdl.handle.net/10.1080/09540962.2021.1952547 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:42:y:2022:i:1:p:12-13 Template-Type: ReDIF-Article 1.0 Author-Name: Mallory Compton Author-X-Name-First: Mallory Author-X-Name-Last: Compton Author-Name: Scott Douglas Author-X-Name-First: Scott Author-X-Name-Last: Douglas Author-Name: Lauren Fahy Author-X-Name-First: Lauren Author-X-Name-Last: Fahy Author-Name: Joannah Luetjens Author-X-Name-First: Joannah Author-X-Name-Last: Luetjens Author-Name: Paul ‘t Hart Author-X-Name-First: Paul Author-X-Name-Last: ‘t Hart Author-Name: Judith van Erp Author-X-Name-First: Judith Author-X-Name-Last: van Erp Title: New development: Walk on the bright side—what might we learn about public governance by studying its achievements? Abstract: The goal of this article is to identify evidence-based building blocks for smart and sensible practices of policy design, public leadership and management, while recognizing that universal templates for success are not the right approach. It is critical that strategies to improve governance show appropriate sensitivity to context. The authors offer an alternative for high-level assessments of institutional qualities of ‘good government’. The article presents a practical toolkit to identify, assess, interpret, compare, and learn from concrete instances of public policy successes, highly successful public organizations, and collaborative, networked governance. Journal: Public Money & Management Pages: 49-51 Issue: 1 Volume: 42 Year: 2022 Month: 01 X-DOI: 10.1080/09540962.2021.1975994 File-URL: http://hdl.handle.net/10.1080/09540962.2021.1975994 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:42:y:2022:i:1:p:49-51 Template-Type: ReDIF-Article 1.0 Author-Name: Matthew Jones Author-X-Name-First: Matthew Author-X-Name-Last: Jones Author-Name: Bart Rienties Author-X-Name-First: Bart Author-X-Name-Last: Rienties Title: Designing learning success and avoiding learning failure through learning analytics: the case of policing in England and Wales Abstract: How to effectively develop a framework of learning and development is a central challenge for contemporary organizations. New technologies and educational partnerships have transformed the ways in which professionals learn. This article explains how learning analytics can be used to design blended learning programmes and support learners in an evidence-informed way, so that learning ‘failures’ (withdrawal, underperformance and complaints) can be avoided. The article draws on several case studies, including the current learning and development challenges faced by police organizations in England and Wales, that support the case for learning analytics to achieve success in workforce training. Journal: Public Money & Management Pages: 32-39 Issue: 1 Volume: 42 Year: 2022 Month: 01 X-DOI: 10.1080/09540962.2021.1979335 File-URL: http://hdl.handle.net/10.1080/09540962.2021.1979335 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:42:y:2022:i:1:p:32-39 Template-Type: ReDIF-Article 1.0 Author-Name: Zoë Walkington Author-X-Name-First: Zoë Author-X-Name-Last: Walkington Author-Name: Richard Harding Author-X-Name-First: Richard Author-X-Name-Last: Harding Author-Name: Jean Hartley Author-X-Name-First: Jean Author-X-Name-Last: Hartley Author-Name: Nicky Miller Author-X-Name-First: Nicky Author-X-Name-Last: Miller Author-Name: Steven Chase Author-X-Name-First: Steven Author-X-Name-Last: Chase Title: Editorial: Learning from success and failure in action Journal: Public Money & Management Pages: 1-3 Issue: 1 Volume: 42 Year: 2022 Month: 01 X-DOI: 10.1080/09540962.2021.1989800 File-URL: http://hdl.handle.net/10.1080/09540962.2021.1989800 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:42:y:2022:i:1:p:1-3 Template-Type: ReDIF-Article 1.0 Author-Name: Richard Harding Author-X-Name-First: Richard Author-X-Name-Last: Harding Title: Debate: The 70:20:10 ‘rule’ in learning and development—The mistake of listening to sirens and how to safely navigate around them Journal: Public Money & Management Pages: 6-7 Issue: 1 Volume: 42 Year: 2022 Month: 01 X-DOI: 10.1080/09540962.2021.1951517 File-URL: http://hdl.handle.net/10.1080/09540962.2021.1951517 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:42:y:2022:i:1:p:6-7 Template-Type: ReDIF-Article 1.0 Author-Name: Laurence Alison Author-X-Name-First: Laurence Author-X-Name-Last: Alison Author-Name: Neil Shortland Author-X-Name-First: Neil Author-X-Name-Last: Shortland Author-Name: Marek Palasinski Author-X-Name-First: Marek Author-X-Name-Last: Palasinski Author-Name: Michael Humann Author-X-Name-First: Michael Author-X-Name-Last: Humann Title: Imagining grim stories to reduce redundant deliberation in critical incident decision-making Abstract: Leaders spend years developing their abilities and acquiring expertise in their specialist fields, in order to become competent and skilled decision-makers. These capabilities are tested during critical incidents—especially in situations where there is no official guidance or where experience is lacking (because of the rarity of such events). Training at this level needs to facilitate creativity, problem-solving, feedback, self-reflection, and hindsight knowledge, building a pool of uncertainty management skills to fall back on when faced with unprecedented situations beyond the scope of protocol (or current expertise). Journal: Public Money & Management Pages: 14-21 Issue: 1 Volume: 42 Year: 2022 Month: 01 X-DOI: 10.1080/09540962.2021.1969085 File-URL: http://hdl.handle.net/10.1080/09540962.2021.1969085 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:42:y:2022:i:1:p:14-21 Template-Type: ReDIF-Article 1.0 Author-Name: Jean Hartley Author-X-Name-First: Jean Author-X-Name-Last: Hartley Author-Name: Laurence Knell Author-X-Name-First: Laurence Author-X-Name-Last: Knell Title: Innovation, exnovation and intelligent failure Abstract: Innovation remains a crucial focus for practising managers in both the public and private sectors, yet the practice of innovation often misunderstood if not ignored. This article highlights an under-explored aspect of innovation—failure—and discusses how the conscious application of an intelligent failure approach can support more effective innovation. It discusses a particular form of innovation practice—exnovation—which involves the conscious pruning and cessation of innovation initiatives. By having a clearer understanding of the vital role of intelligent failure and exnovation in the innovation process, managers can better support the growth of innovation cultures and practices within their organizations. Journal: Public Money & Management Pages: 40-48 Issue: 1 Volume: 42 Year: 2022 Month: 01 X-DOI: 10.1080/09540962.2021.1965307 File-URL: http://hdl.handle.net/10.1080/09540962.2021.1965307 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:42:y:2022:i:1:p:40-48 Template-Type: ReDIF-Article 1.0 Author-Name: Scott Douglas Author-X-Name-First: Scott Author-X-Name-Last: Douglas Title: Debate: How to tell stories about government success Journal: Public Money & Management Pages: 4-5 Issue: 1 Volume: 42 Year: 2022 Month: 01 X-DOI: 10.1080/09540962.2021.1966900 File-URL: http://hdl.handle.net/10.1080/09540962.2021.1966900 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:42:y:2022:i:1:p:4-5 Template-Type: ReDIF-Article 1.0 Author-Name: XiaoHu Wang Author-X-Name-First: XiaoHu Author-X-Name-Last: Wang Author-Name: Jingyuan Xu Author-X-Name-First: Jingyuan Author-X-Name-Last: Xu Title: Debate: The central government’s capacity building role in policy implementation in China Journal: Public Money & Management Pages: 57-58 Issue: 2 Volume: 42 Year: 2022 Month: 02 X-DOI: 10.1080/09540962.2022.2000098 File-URL: http://hdl.handle.net/10.1080/09540962.2022.2000098 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:42:y:2022:i:2:p:57-58 Template-Type: ReDIF-Article 1.0 Author-Name: Sandra Cohen Author-X-Name-First: Sandra Author-X-Name-Last: Cohen Title: Debate: Climate change, environmental challenges, sustainable development goals and the relevance of accounting Journal: Public Money & Management Pages: 55-56 Issue: 2 Volume: 42 Year: 2022 Month: 02 X-DOI: 10.1080/09540962.2021.1986957 File-URL: http://hdl.handle.net/10.1080/09540962.2021.1986957 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:42:y:2022:i:2:p:55-56 Template-Type: ReDIF-Article 1.0 Author-Name: Thien Vu Tran Author-X-Name-First: Thien Vu Author-X-Name-Last: Tran Author-Name: Masayoshi Noguchi Author-X-Name-First: Masayoshi Author-X-Name-Last: Noguchi Title: Public efficiency in Tokyo’s metropolitan local governments: the role of asset utilization and budgeting Abstract: The authors' findings suggest two important public policy interventions for policy-makers and local authorities. First, there appears to be a need for an increased focus on strategic municipal asset utilization to combat declines in efficiency. Second, municipalities using accrual accounting but still maintaining cash budgeting should seriously consider implementing accruals budgeting in order to improve their efficiency. Journal: Public Money & Management Pages: 114-123 Issue: 2 Volume: 42 Year: 2022 Month: 2 X-DOI: 10.1080/09540962.2020.1734315 File-URL: http://hdl.handle.net/10.1080/09540962.2020.1734315 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:42:y:2022:i:2:p:114-123 Template-Type: ReDIF-Article 1.0 Author-Name: Alessandro Spano Author-X-Name-First: Alessandro Author-X-Name-Last: Spano Author-Name: Anna Aroni Author-X-Name-First: Anna Author-X-Name-Last: Aroni Author-Name: Valentina Tagliagambe Author-X-Name-First: Valentina Author-X-Name-Last: Tagliagambe Author-Name: Elisabetta Mallus Author-X-Name-First: Elisabetta Author-X-Name-Last: Mallus Author-Name: Benedetta Bellò Author-X-Name-First: Benedetta Author-X-Name-Last: Bellò Title: Performance and expenditure in Italian public healthcare organizations: does expenditure influence performance? Abstract: Simply increasing public spending does not necessarily result in improved service performance. This paper looks at the Italian healthcare sector and shows that policy-makers need to pay more attention to the other variables that affect healthcare performance if they want to see improvements. The design and regulation of the healthcare system at both national and regional levels and the way healthcare organizations are actually managed must be looked at if any change in spending is proposed. Journal: Public Money & Management Pages: 79-86 Issue: 2 Volume: 42 Year: 2022 Month: 2 X-DOI: 10.1080/09540962.2020.1789311 File-URL: http://hdl.handle.net/10.1080/09540962.2020.1789311 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:42:y:2022:i:2:p:79-86 Template-Type: ReDIF-Article 1.0 Author-Name: Martin Powell Author-X-Name-First: Martin Author-X-Name-Last: Powell Author-Name: John Blenkinsopp Author-X-Name-First: John Author-X-Name-Last: Blenkinsopp Author-Name: Huw Davies Author-X-Name-First: Huw Author-X-Name-Last: Davies Author-Name: Russell Mannion Author-X-Name-First: Russell Author-X-Name-Last: Mannion Author-Name: Ross Millar Author-X-Name-First: Ross Author-X-Name-Last: Millar Author-Name: Jean McHale Author-X-Name-First: Jean Author-X-Name-Last: McHale Author-Name: Nicholas Snowden Author-X-Name-First: Nicholas Author-X-Name-Last: Snowden Title: The case of the disappearing whistleblower: an analysis of National Health Service inquiries Abstract: Despite the recognition that ‘speaking up’ or ‘whistleblowing’ can make a major contribution to the quality and safety of health services, many inquiries into poor care did not appear to blow the whistle loudly enough and governments failed to listen and act appropriately when they did. Policy-makers and practitioners need to consider the importance of whistleblowing; if existing policies are working, or new ones need to be introduced, and—if so—whether they should be based on cultural or legal remedies. In particular, as many international organizations and nations have focused on whistleblowing in recent years, policy-makers in the UK should review whether legislation is required to update or replace its existing whistleblowing law. Journal: Public Money & Management Pages: 59-69 Issue: 2 Volume: 42 Year: 2022 Month: 02 X-DOI: 10.1080/09540962.2021.1892959 File-URL: http://hdl.handle.net/10.1080/09540962.2021.1892959 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:42:y:2022:i:2:p:59-69 Template-Type: ReDIF-Article 1.0 Author-Name: Mattia Casula Author-X-Name-First: Mattia Author-X-Name-Last: Casula Author-Name: Chiara Leonardi Author-X-Name-First: Chiara Author-X-Name-Last: Leonardi Author-Name: Massimo Zancanaro Author-X-Name-First: Massimo Author-X-Name-Last: Zancanaro Title: How does digital technology impact on the co-production of local services? Evidence from a childcare experience Abstract: When designing technology to support the co-production of a public service, focusing on the functional role alone will limit the value of the exercise. This paper describes the design requirements of a digital platform for the co-creation of childcare in two different communities—a neighbourhood and a private organization. The paper will have value for anyone interested in understanding the possible impact of digital technology on co-creation of value in co-production activities for the co-design of public services. Journal: Public Money & Management Pages: 87-97 Issue: 2 Volume: 42 Year: 2022 Month: 2 X-DOI: 10.1080/09540962.2020.1728066 File-URL: http://hdl.handle.net/10.1080/09540962.2020.1728066 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:42:y:2022:i:2:p:87-97 Template-Type: ReDIF-Article 1.0 Author-Name: Aleix Gregori Author-X-Name-First: Aleix Author-X-Name-Last: Gregori Author-Name: Misericòrdia Carles Author-X-Name-First: Misericòrdia Author-X-Name-Last: Carles Title: Buyer power and provider efficiency: the case of hospital provision in a national health service Abstract: The authors show that public buyer power is associated with higher provider efficiency. This paper is of value to practitioners and policy-makers world wide, because it suggests that a model of governance based on a strong purchasing agency may lead to an efficient public provision, avoiding the waste of resources. Journal: Public Money & Management Pages: 70-78 Issue: 2 Volume: 42 Year: 2022 Month: 2 X-DOI: 10.1080/09540962.2019.1706274 File-URL: http://hdl.handle.net/10.1080/09540962.2019.1706274 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:42:y:2022:i:2:p:70-78 Template-Type: ReDIF-Article 1.0 Author-Name: Pat Barrett AO Author-X-Name-First: Pat Author-X-Name-Last: Barrett AO Title: New development: Whither the strategic direction of public audit in an era of the ‘new normal’? Abstract: Given ongoing questions about the role and performance of auditing, the challenges faced by public sector auditors are how to not only maintain the confidence of governments/parliaments and the general public but also to show the usefulness and relevance of audit processes, findings and recommendations in an environment that is significantly adjusting and evolving to a ‘new normal’. This article is a timely examination of public audit strategies from national audit offices, assessing whether they are likely to deliver the objectives of the new normal, for example with the increased focus on digital transformation, work methods, communication and collaboration. It also contributes to the now long-standing practice of shared learning by public audit offices around the world. The article includes national audit offices’ reactions to the changes needed post Covid-19. Journal: Public Money & Management Pages: 124-128 Issue: 2 Volume: 42 Year: 2022 Month: 02 X-DOI: 10.1080/09540962.2021.1965756 File-URL: http://hdl.handle.net/10.1080/09540962.2021.1965756 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:42:y:2022:i:2:p:124-128 Template-Type: ReDIF-Article 1.0 Author-Name: Lavinia Pastore Author-X-Name-First: Lavinia Author-X-Name-Last: Pastore Author-Name: Luigi Corvo Author-X-Name-First: Luigi Author-X-Name-Last: Corvo Title: ‘SIB’: what does it really mean? A theoretical approach to understanding social impact bonds Abstract: SIBs are a relatively new research field. Building on the contributions to the 2020 theme issue of Public Money & Management on SIBs, this paper helps policy-makers to be more aware of the potential and downsides of SIBs. The authors provide policy-makers and public sector managers with the tools to assess a SIB design. Journal: Public Money & Management Pages: 98-105 Issue: 2 Volume: 42 Year: 2022 Month: 2 X-DOI: 10.1080/09540962.2020.1809799 File-URL: http://hdl.handle.net/10.1080/09540962.2020.1809799 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:42:y:2022:i:2:p:98-105 Template-Type: ReDIF-Article 1.0 Author-Name: Ian R. Hodgkinson Author-X-Name-First: Ian R. Author-X-Name-Last: Hodgkinson Author-Name: Sahar Mousavi Author-X-Name-First: Sahar Author-X-Name-Last: Mousavi Author-Name: Paul Hughes Author-X-Name-First: Paul Author-X-Name-Last: Hughes Title: New development: Citizen science—discovering (new) solutions to wicked problems Abstract: The general population can play a pivotal role in future research endeavours, from the inception of research projects through to delivering research impact. Citizen science is the active, co-participation of the public in scientific research. Through true collaboration, this article shows how citizen science has the potential to discover new solutions to wicked problems. Climate change, extreme poverty, pandemics, health inequalities, and natural disasters are just a few examples of where citizens may hold the key to driving (partial) solutions for a better world. Journal: Public Money & Management Pages: 133-136 Issue: 2 Volume: 42 Year: 2022 Month: 02 X-DOI: 10.1080/09540962.2021.1967630 File-URL: http://hdl.handle.net/10.1080/09540962.2021.1967630 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:42:y:2022:i:2:p:133-136 Template-Type: ReDIF-Article 1.0 Author-Name: Andrew Massey Author-X-Name-First: Andrew Author-X-Name-Last: Massey Title: Editorial: Silent Spring: can we fix wicked problems? Journal: Public Money & Management Pages: 53-54 Issue: 2 Volume: 42 Year: 2022 Month: 02 X-DOI: 10.1080/09540962.2022.2003595 File-URL: http://hdl.handle.net/10.1080/09540962.2022.2003595 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:42:y:2022:i:2:p:53-54 Template-Type: ReDIF-Article 1.0 Author-Name: Bishoy Louis Zaki Author-X-Name-First: Bishoy Louis Author-X-Name-Last: Zaki Author-Name: Bert George Author-X-Name-First: Bert Author-X-Name-Last: George Title: New development: Policy learning and public management—a match made in crisis Abstract: Policy-makers face significant challenges responding to technically complex, multidimensional, large-scale, and socially-embedded crises such as Covid-19. In this article, the authors call for policy-makers to expand the horizon on expertise at the policy design table. This is by including public management experts and practitioners as policy co-designers. With their in-field experience, situated knowledge of social contexts and public administration capacities, public management experts can provide critical insights into the design of crisis policy responses. This approach entails setting management and co-ordination frameworks that ensure the functional integration of insights from a range of multi-disciplinary experts into the policy learning process. Journal: Public Money & Management Pages: 129-132 Issue: 2 Volume: 42 Year: 2022 Month: 02 X-DOI: 10.1080/09540962.2021.1956212 File-URL: http://hdl.handle.net/10.1080/09540962.2021.1956212 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:42:y:2022:i:2:p:129-132 Template-Type: ReDIF-Article 1.0 Author-Name: Jiwan P. S. Dhillon Author-X-Name-First: Jiwan P. S. Author-X-Name-Last: Dhillon Title: Accountability fragmented? Exploring disjointed performance measurement in government Abstract: The paper presents ideas for developing an overarching government accountability and performance framework. New approaches to accountability and performance measurement are discussed, and possible ways to resolve critical problems are identified. The paper will have value to public servants involved in developing performance information; politicians (particularly on parliamentary committees); performance auditors; management consultants and thinktanks advising governments; public service and politics media reporters; and accountability and public management researchers. Journal: Public Money & Management Pages: 106-113 Issue: 2 Volume: 42 Year: 2022 Month: 2 X-DOI: 10.1080/09540962.2020.1764253 File-URL: http://hdl.handle.net/10.1080/09540962.2020.1764253 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:42:y:2022:i:2:p:106-113 Template-Type: ReDIF-Article 1.0 Author-Name: Bram Faber Author-X-Name-First: Bram Author-X-Name-Last: Faber Author-Name: Tjerk Budding Author-X-Name-First: Tjerk Author-X-Name-Last: Budding Title: Roles and user characteristics as driving forces of information use in the Dutch parliament Abstract: This article looks at how the roles and personal characteristics of politicians affect their use of accounting information. The findings in this article suggest that it is very likely that the quality of debates in parliament correlate with use of the accounting information provided. Political parties should consider age and experience in their selection of candidates and in terms of whether to retire MPs, because age and experience do seem to affect the extent to which politicians substantiate their statements and decisions with hard accounting information. Journal: Public Money & Management Pages: 160-168 Issue: 3 Volume: 42 Year: 2022 Month: 04 X-DOI: 10.1080/09540962.2021.1967634 File-URL: http://hdl.handle.net/10.1080/09540962.2021.1967634 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:42:y:2022:i:3:p:160-168 Template-Type: ReDIF-Article 1.0 Author-Name: Ringa Raudla Author-X-Name-First: Ringa Author-X-Name-Last: Raudla Title: Politicians’ use of performance information in the budget process Abstract: This article helps policy-makers and managers understand why politicians tend to make only limited instrumental use of performance information in the budget process. In order to encourage the use of performance information to improve budgetary decisions, performance measures should be more relevant for elected officials, politicians should be involved in developing performance measures and receive more extensive analytical support. Journal: Public Money & Management Pages: 144-151 Issue: 3 Volume: 42 Year: 2022 Month: 04 X-DOI: 10.1080/09540962.2021.1989779 File-URL: http://hdl.handle.net/10.1080/09540962.2021.1989779 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:42:y:2022:i:3:p:144-151 Template-Type: ReDIF-Article 1.0 Author-Name: André Jethon Author-X-Name-First: André Author-X-Name-Last: Jethon Author-Name: Christoph Reichard Author-X-Name-First: Christoph Author-X-Name-Last: Reichard Title: Usability and actual use of performance information in German municipal budgets: the perspective of local politicians Abstract: German municipalities have prepared performance budgets for over 10 years. The incorporation of performance information into the budget is, however, still work in progress. Local politicians perceive the usability of non-financial information in the budget as low and do not use such information intensively for budget composition or other purposes. German municipal budgets are usually voluminous because of their highly detailed structure and the large amount of displayed performance data which rarely informs about outcomes. Such information does not meet the needs of councillors, for example in their struggles with political opponents. Some options for improving the usability of budgetary information are presented. Journal: Public Money & Management Pages: 152-159 Issue: 3 Volume: 42 Year: 2022 Month: 04 X-DOI: 10.1080/09540962.2021.1966193 File-URL: http://hdl.handle.net/10.1080/09540962.2021.1966193 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:42:y:2022:i:3:p:152-159 Template-Type: ReDIF-Article 1.0 Author-Name: Peter Triantafillou Author-X-Name-First: Peter Author-X-Name-Last: Triantafillou Title: Accounting for value-based management of healthcare services: challenging neoliberal government from within? Abstract: Management scholars have inspired a new series of reforms that, under the heading of ‘value-based management’, seeks to link hospital funding to accounts of actual treatment outcomes and costs. Based on the Danish experience, this paper suggests that the shift from a pay-for-performance system based on narrow conceptions of output, such as the number of patients treated, to one measuring actual health outcomes for patients is promising. However, the requirement for extensive knowledge linking health outcomes to full cycle treatments and their costs significantly challenges the adoption of a fair pay-for-performance system. Journal: Public Money & Management Pages: 199-208 Issue: 3 Volume: 42 Year: 2022 Month: 4 X-DOI: 10.1080/09540962.2020.1748878 File-URL: http://hdl.handle.net/10.1080/09540962.2020.1748878 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:42:y:2022:i:3:p:199-208 Template-Type: ReDIF-Article 1.0 Author-Name: Irvine Lapsley Author-X-Name-First: Irvine Author-X-Name-Last: Lapsley Title: Debate: Politicians' use of accounting information—the myth of rationality Journal: Public Money & Management Pages: 140-141 Issue: 3 Volume: 42 Year: 2022 Month: 04 X-DOI: 10.1080/09540962.2021.1976945 File-URL: http://hdl.handle.net/10.1080/09540962.2021.1976945 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:42:y:2022:i:3:p:140-141 Template-Type: ReDIF-Article 1.0 Author-Name: Fernando Deodato Domingos Author-X-Name-First: Fernando Deodato Author-X-Name-Last: Domingos Author-Name: André Carlos Busanelli de Aquino Author-X-Name-First: André Carlos Busanelli Author-X-Name-Last: de Aquino Author-Name: Diana Vaz de Lima Author-X-Name-First: Diana Vaz Author-X-Name-Last: de Lima Title: The credibility of finance committees and information usage: trustworthy to whom? Abstract: Local government politicians in Brazil were found to perceive the reports and referrals from legislative finance committees as trustworthy depending on the political scenario in which the report was generated. Information usage by politicians then depended on partisan demands—whether they were in opposition or in government. The quality of the accounting information delivered by finance committees needs to be improved and councillors should be encouraged to consider and use financial information more widely: not just in debates in council. Council finance committees could usefully include external specialists to validate referrals and tighten ties with audit institutions. Journal: Public Money & Management Pages: 169-177 Issue: 3 Volume: 42 Year: 2022 Month: 04 X-DOI: 10.1080/09540962.2021.1996691 File-URL: http://hdl.handle.net/10.1080/09540962.2021.1996691 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:42:y:2022:i:3:p:169-177 Template-Type: ReDIF-Article 1.0 Author-Name: Daniel Simonet Author-X-Name-First: Daniel Author-X-Name-Last: Simonet Author-Name: John E. Katsos Author-X-Name-First: John E. Author-X-Name-Last: Katsos Title: Market reforms in the French healthcare system: between regulation and yardstick competition Abstract: Responding to New Public Management reforms, the French healthcare system adapted by creating a hybrid model. This paper details those reforms, their hybridity, and their applicability in other contexts. Journal: Public Money & Management Pages: 191-198 Issue: 3 Volume: 42 Year: 2022 Month: 4 X-DOI: 10.1080/09540962.2020.1752467 File-URL: http://hdl.handle.net/10.1080/09540962.2020.1752467 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:42:y:2022:i:3:p:191-198 Template-Type: ReDIF-Article 1.0 Author-Name: Don Peebles Author-X-Name-First: Don Author-X-Name-Last: Peebles Author-Name: Cliff Dalton Author-X-Name-First: Cliff Author-X-Name-Last: Dalton Title: New development: Understanding the statement of accounts—the use of financial information in UK local authorities Abstract: This article presents the results of a survey of UK councillors which shows the extent to which councillors utilize and interpret financial information. Ways to make statements of accounts and financial reports more accessible to policy-makers are recommended. Journal: Public Money & Management Pages: 178-180 Issue: 3 Volume: 42 Year: 2022 Month: 04 X-DOI: 10.1080/09540962.2021.2014125 File-URL: http://hdl.handle.net/10.1080/09540962.2021.2014125 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:42:y:2022:i:3:p:178-180 Template-Type: ReDIF-Article 1.0 Author-Name: Olga Balaeva Author-X-Name-First: Olga Author-X-Name-Last: Balaeva Author-Name: Andrei Yakovlev Author-X-Name-First: Andrei Author-X-Name-Last: Yakovlev Author-Name: Yuliya Rodionova Author-X-Name-First: Yuliya Author-X-Name-Last: Rodionova Author-Name: Daniil Esaulov Author-X-Name-First: Daniil Author-X-Name-Last: Esaulov Title: Public procurement transaction costs: a country-level assessment Abstract: The survey-based approach to the evaluation of public procurement costs described in this paper can be used by other countries and regions. Although the average overall transaction costs for public procurements in the case study country amounted to about 1% of the total value of concluded contracts, this figure was 6.6% to 8.1% for small purchases. This figure exceeds the budget saving from competitive procurement and calls for a need to simplify regulations around smaller procurements. This analysis of the procurement costs on Russian data will allow other developing countries to avoid the mistakes made in Russia, as well providing a way to realistically and affordably measure their procurement transaction costs. Journal: Public Money & Management Pages: 181-190 Issue: 3 Volume: 42 Year: 2022 Month: 04 X-DOI: 10.1080/09540962.2020.1831170 File-URL: http://hdl.handle.net/10.1080/09540962.2020.1831170 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:42:y:2022:i:3:p:181-190 Template-Type: ReDIF-Article 1.0 Author-Name: Tjerk Budding Author-X-Name-First: Tjerk Author-X-Name-Last: Budding Author-Name: Jan van Helden Author-X-Name-First: Jan van Author-X-Name-Last: Helden Title: Theme: Politicians’ use of accounting informationEditorial: Unraveling politicians’ use and non-use of accounting information Journal: Public Money & Management Pages: 137-139 Issue: 3 Volume: 42 Year: 2022 Month: 04 X-DOI: 10.1080/09540962.2022.2028467 File-URL: http://hdl.handle.net/10.1080/09540962.2022.2028467 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:42:y:2022:i:3:p:137-139 Template-Type: ReDIF-Article 1.0 Author-Name: Joost Sneller Author-X-Name-First: Joost Author-X-Name-Last: Sneller Author-Name: Bart Snels Author-X-Name-First: Bart Author-X-Name-Last: Snels Title: Debate: Parliament’s quest to improve accounting information in the Netherlands Journal: Public Money & Management Pages: 142-143 Issue: 3 Volume: 42 Year: 2022 Month: 04 X-DOI: 10.1080/09540962.2021.2017220 File-URL: http://hdl.handle.net/10.1080/09540962.2021.2017220 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:42:y:2022:i:3:p:142-143 Template-Type: ReDIF-Article 1.0 Author-Name: Rahel M. Schomaker Author-X-Name-First: Rahel M. Author-X-Name-Last: Schomaker Author-Name: Christian Bauer Author-X-Name-First: Christian Author-X-Name-Last: Bauer Title: Trust and transaction costs in public–private partnerships—theoretical reflections and empirical findings Abstract: The authors explain the importance of issues of trust in terms of collaborations between the public and private sectors, for example PPPs. They show that transaction costs particularly are impacted by levels of trust—even though the public administration’s level of trust in the private sector was higher than expected. The authors also found that reservations against PPPs on the political level increased the likelihood of mismanagement (regarding contract design and implementation) and delays. Politicians need to rethink how they communicate with officials to minimize these problems.ABSTRACTThe number of public–private partnerships (PPP) is on the rise. The authors analyse empirical evidence (including outcomes from interviews and a survey of civil servants in Germany), about the importance of transaction costs and trust in PPP implementation and performance. The paper makes an important contribution to the literature by reflecting on trust relations in PPPs, as well as providing empirical evidence for higher transaction costs in PPPs, compared to entirely public sector provision. Journal: Public Money & Management Pages: 284-290 Issue: 4 Volume: 42 Year: 2022 Month: 5 X-DOI: 10.1080/09540962.2020.1801882 File-URL: http://hdl.handle.net/10.1080/09540962.2020.1801882 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:42:y:2022:i:4:p:284-290 Template-Type: ReDIF-Article 1.0 Author-Name: Ringa Raudla Author-X-Name-First: Ringa Author-X-Name-Last: Raudla Author-Name: James W. Douglas Author-X-Name-First: James W. Author-X-Name-Last: Douglas Title: Fiscal councils as watchdogs—how loud do they bark? Abstract: Civil servants are often heavily involved in fiscal policy. These actors have a keen understanding of institutional reforms, enabling them to point to dynamics that cannot be easily captured by quantitative analysis. It is important to tap into this knowledge in order to understand the extent to which governments are truly influenced by institutional mechanisms such as fiscal councils.ABSTRACTThis paper examines the impacts of fiscal councils in Ireland, Portugal, and Austria. The authors focus on how key fiscal policy actors perceive the impacts of fiscal councils in their country. In all three countries, the fiscal councils were viewed as making significant contributions to public debates about fiscal policy, improving the rigour of forecasting, and strengthening the position of finance ministries. However, the fiscal councils were not successful in getting governments to take the longer term perspective on public finances more seriously. Journal: Public Money & Management Pages: 241-250 Issue: 4 Volume: 42 Year: 2022 Month: 5 X-DOI: 10.1080/09540962.2020.1795998 File-URL: http://hdl.handle.net/10.1080/09540962.2020.1795998 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:42:y:2022:i:4:p:241-250 Template-Type: ReDIF-Article 1.0 Author-Name: Suman Bhattacharya Author-X-Name-First: Suman Author-X-Name-Last: Bhattacharya Author-Name: David Wainwright Author-X-Name-First: David Author-X-Name-Last: Wainwright Author-Name: Jason Whalley Author-X-Name-First: Jason Author-X-Name-Last: Whalley Title: Value and sustainability in technology-enabled care services: a case study from north-east England Abstract: A critical barrier to the large-scale adoption of technology-enabled care services (TECS) remains a lack of evidence around their business cases that would create sufficient value for the stakeholders involved. Drawing on a case study of telecare service delivery, involving public funding and institutions in north east England, the authors highlight the opportunities that technology provides, as well as a series of challenges that need to be addressed. The findings will be particularly helpful for telecare stakeholders, shaping how services are provided.ABSTRACTTechnology-enabled care services (TECS) are primarily provided in the UK as a public service, using public funds and national systems of health and care. The delivery of such services, however, is increasingly market orientated and subject to many challenges. The authors draw on the literature and case study evidence, to explore the value propositions and value co-creation within TECS, highlighting the challenges and obstacles, as well as possible ways forward. Journal: Public Money & Management Pages: 210-220 Issue: 4 Volume: 42 Year: 2022 Month: 05 X-DOI: 10.1080/09540962.2021.1992123 File-URL: http://hdl.handle.net/10.1080/09540962.2021.1992123 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:42:y:2022:i:4:p:210-220 Template-Type: ReDIF-Article 1.0 Author-Name: Jonas Spohr Author-X-Name-First: Jonas Author-X-Name-Last: Spohr Author-Name: Kim Wikström Author-X-Name-First: Kim Author-X-Name-Last: Wikström Author-Name: Kent Eriksson Author-X-Name-First: Kent Author-X-Name-Last: Eriksson Title: Towards collaborative infrastructure procurement Abstract: Private investors can help governments overcome budget constraints in infrastructure procurement and to increase the quality of infrastructure assets. However, private investors’ engagement can result in inflexibility and high costs for both taxpayers and the users of the infrastructure service. Australia and Canada are forerunners in building successful collaborations with private investors in the infrastructure space. In a three-year project, the authors attempted to get public infrastructure owners still relying on traditional infrastructure procurement to collaborate with institutional investors for the long term. This paper documents the insights received during this journey, providing lessons for countries considering brokering direct investment deals.ABSTRACTInfrastructure projects where many partners and technologies must work together to produce a functioning and sustainable outcome are often challenging. Australia, Canada and UK are among the few countries that have actively been rethinking infrastructure procurement. In these countries, the private sector has been given a bigger share in infrastructure projects, and this trend is spreading to other countries. The authors contribute to the literature by investigating infrastructure owners’ and investors’ motives and challenges to engage in closer collaboration in a country using traditional procurement methods. They identify problems in building successful collaboration and suggest ways to overcome these challenges. Journal: Public Money & Management Pages: 274-283 Issue: 4 Volume: 42 Year: 2022 Month: 05 X-DOI: 10.1080/09540962.2021.1905267 File-URL: http://hdl.handle.net/10.1080/09540962.2021.1905267 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:42:y:2022:i:4:p:274-283 Template-Type: ReDIF-Article 1.0 Author-Name: Lauren Ellul Author-X-Name-First: Lauren Author-X-Name-Last: Ellul Author-Name: Alison Scicluna Author-X-Name-First: Alison Author-X-Name-Last: Scicluna Title: An analysis of the audit expectation gap in the Maltese central government Abstract: The authors looked at changes in the audit expectation gap (AEG) within the Maltese central government over six years (2012 to 2018). Some important discrepancies in expectations were found and this paper makes recommendations for change. The findings will be of value to public sector auditors, government departments and politicians and policy-makers in Malta, as well as in a number of other countries. For instance, the findings emphasise the importance of more education and awareness about the auditor’s role and responsibilities in order to remove any over-expectations which the users might have.ABSTRACTThis paper analyses the audit expectation gap (AEG) in the Maltese central government. Interviews were conducted with NAO Malta auditors and with users, while questionnaires were distributed to additional NAO Malta auditors and to members of parliament. The authors found some important gaps between NAO Malta and the users of its reports in terms of auditor’s responsibility, materiality, fraud detection, audit reports and audit judgement. This paper contributes to the literature by identifying successful practices that have been implemented to reduce the AEG and proposing recommendations on how to further diminish the gap. Journal: Public Money & Management Pages: 262-273 Issue: 4 Volume: 42 Year: 2022 Month: 5 X-DOI: 10.1080/09540962.2020.1769351 File-URL: http://hdl.handle.net/10.1080/09540962.2020.1769351 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:42:y:2022:i:4:p:262-273 Template-Type: ReDIF-Article 1.0 Author-Name: Dana McQuestin Author-X-Name-First: Dana Author-X-Name-Last: McQuestin Author-Name: Masayoshi Noguchi Author-X-Name-First: Masayoshi Author-X-Name-Last: Noguchi Author-Name: Joseph Drew Author-X-Name-First: Joseph Author-X-Name-Last: Drew Title: The association between budget inaccuracy and technical efficiency in Australian local government Abstract: Little is known about the effect of budget inaccuracy on technical efficiency and financial resilience. To remedy this gap, we employed a six-year panel of data to conduct various econometric estimations. We found that budget inaccuracy did indeed lead to worse technical efficiency outcomes. Further investigation revealed that the cause of the inaccuracy was largely beyond the control of the local government authorities, suggesting a limited ability to mitigate the problem independently. As a result, it seems that co-operation from higher tiers of government will be required to address this problem and ensure that local governments can operate more efficiently.ABSTRACTBudgeting is a valuable anticipatory tool, able to support technically efficient production, manage financial vulnerability, and increase financial resilience. However, inaccuracies in the budgeting process can undermine these objectives. The authors investigated the sources of budget inaccuracy and the consequences for technical efficiency, employing a six-year panel of Australian local government data. The results suggest a reduction in technical efficiency of 0.6% for every 1% increase in expenditure inaccuracy. Journal: Public Money & Management Pages: 251-261 Issue: 4 Volume: 42 Year: 2022 Month: 05 X-DOI: 10.1080/09540962.2021.1893464 File-URL: http://hdl.handle.net/10.1080/09540962.2021.1893464 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:42:y:2022:i:4:p:251-261 Template-Type: ReDIF-Article 1.0 Author-Name: Ruth Ang-Tan Author-X-Name-First: Ruth Author-X-Name-Last: Ang-Tan Author-Name: Siyuan Ang Author-X-Name-First: Siyuan Author-X-Name-Last: Ang Title: Understanding the smart city race between Hong Kong and Singapore Abstract: Public sector innovation is crucial for smart city development. This paper compares progress in Singapore and Hong Kong (HK). Although similarly competitive in many areas, SG is ahead of HK in rankings. Why does this disparity exist? What forms of public sector innovation are crucial for smart city development? This paper answers these questions for policy-makers by examining the role of public sector innovation in driving smart city developments, and underscores the importance of research and development within the public sector.ABSTRACTSince the 2000s, Hong Kong (HK) and Singapore (SG) have been working to reinvent themselves as smart cities. Despite their similarities, SG has consistently ranked ahead of HK on several smart city indices. To explain this gap, the smart city initiatives of both cities were categorized using a six-factor typology of public sector innovation. Further analysis indicated that SG was ahead of HK because its government has been more aggressive in funding and fostering innovation. This paper suggests that a government’s financial support for public sector innovation, as well as its ability to redirect resources within the public sector and get citizens involved, will catalyse transformational efforts into a smart city. Journal: Public Money & Management Pages: 231-240 Issue: 4 Volume: 42 Year: 2022 Month: 05 X-DOI: 10.1080/09540962.2021.1903752 File-URL: http://hdl.handle.net/10.1080/09540962.2021.1903752 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:42:y:2022:i:4:p:231-240 Template-Type: ReDIF-Article 1.0 Author-Name: Michael Bichard Author-X-Name-First: Michael Author-X-Name-Last: Bichard Title: Editorial: Building a new normal post Covid Journal: Public Money & Management Pages: 209-209 Issue: 4 Volume: 42 Year: 2022 Month: 05 X-DOI: 10.1080/09540962.2022.2035527 File-URL: http://hdl.handle.net/10.1080/09540962.2022.2035527 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:42:y:2022:i:4:p:209-209 Template-Type: ReDIF-Article 1.0 Author-Name: Margaret Hodgins Author-X-Name-First: Margaret Author-X-Name-Last: Hodgins Author-Name: Duncan Lewis Author-X-Name-First: Duncan Author-X-Name-Last: Lewis Author-Name: Lisa Pursell Author-X-Name-First: Lisa Author-X-Name-Last: Pursell Author-Name: Victoria Hogan Author-X-Name-First: Victoria Author-X-Name-Last: Hogan Author-Name: Sarah MacCurtain Author-X-Name-First: Sarah Author-X-Name-Last: MacCurtain Author-Name: Patricia Mannix-McNamara Author-X-Name-First: Patricia Author-X-Name-Last: Mannix-McNamara Title: Bullying and ill-treatment: insights from an Irish public sector workplace Abstract: The authors examine the experiences of public sector workers in Ireland who had either been ill-treated or who worked to prevent ill-treatment and bullying in their organization. The authors demonstrate the limitations of providing a policy in the absence of understanding the need for implementation, and the need to understand how organizational culture is relevant to both the enactment and the amelioration of ill-treatment in the workplace. Training managers to be proactive and to be mindful of the need to ensure accountability is important, as well as communicating what is unacceptable in terms of behaviour and management style.ABSTRACTThis paper explores the experiences of workers in a public sector organization in respect of workplace ill-treatment. The paper is based on 11 interviews which were part of the Irish Workplace Behaviour Study (2018). Workplace ill-treatment, and in particular workplace bullying, has been found to be more prevalent in public sector workplaces. Irish public sector workplaces have taken the brunt of severe austerity measures imposed by successive governments as part of the country’s fiscal retrenchment policies between 2008 and 2016. The findings reported in this paper support Salin’s (2003) model of ‘Enabling, motivating, and precipitating structures’, and are considered in the light of psychological contract breach in the context of New Public Management (NPM). Journal: Public Money & Management Pages: 221-230 Issue: 4 Volume: 42 Year: 2022 Month: 5 X-DOI: 10.1080/09540962.2020.1804679 File-URL: http://hdl.handle.net/10.1080/09540962.2020.1804679 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:42:y:2022:i:4:p:221-230 Template-Type: ReDIF-Article 1.0 Author-Name: Sandra Cohen Author-X-Name-First: Sandra Author-X-Name-Last: Cohen Author-Name: Sotirios Karatzimas Author-X-Name-First: Sotirios Author-X-Name-Last: Karatzimas Title: New development: Public sector accounting education for users—embedding eLearning and technology in teaching Abstract: Information and communication technology (ICT) in learning can be an enabler to increase awareness and understandability of public sector financial statements for users. This article presents software that makes accounting information more easily understood by non-experts, such as public administration professionals. It is intended for information users and not information preparers; uses explanations of accounting terms; and permits analyses and comparisons. It can be used in both on site and distance learning programmes as it allows students to navigate and explore the material at their own pace.ABSTRACTThis article discusses the benefits of active learning techniques in teaching public sector accounting and highlights the particularities of teaching this subject to public administration students. As students in public administration in university or vocational learning programmes do not usually possess the necessary accounting and budgeting background, the educational focus should be on accounting comprehension and not on accounting information generation technicalities. Using active learning tools that correspond to the realistic financial overview of local governments, but in a user-friendly and easily understood way, could prove advantageous. Newly-developed educational software that is built along these lines is presented as a case study in this article. Journal: Public Money & Management Pages: 291-293 Issue: 4 Volume: 42 Year: 2022 Month: 05 X-DOI: 10.1080/09540962.2021.1986302 File-URL: http://hdl.handle.net/10.1080/09540962.2021.1986302 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:42:y:2022:i:4:p:291-293 Template-Type: ReDIF-Article 1.0 Author-Name: Kadri Kangro Author-X-Name-First: Kadri Author-X-Name-Last: Kangro Author-Name: Katri-Liis Lepik Author-X-Name-First: Katri-Liis Author-X-Name-Last: Lepik Title: Co-creating public services in social hackathons: adapting the original hackathon concept Abstract: The co-creation method highlighted in this article provides public sector managers with the knowledge and tools to help them design and plan innovative solutions for local services. The article analyses the characteristics of social hackathons and how they can be used in improving public services. The authors shows how social hackathons can bring the public sector and the community together around problems and lay the ground for collaborative relationships. Such relationships reinforce value for the partnerships and increase mutual understanding in designing public services. Journal: Public Money & Management Pages: 341-348 Issue: 5 Volume: 42 Year: 2022 Month: 07 X-DOI: 10.1080/09540962.2021.1940584 File-URL: http://hdl.handle.net/10.1080/09540962.2021.1940584 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:42:y:2022:i:5:p:341-348 Template-Type: ReDIF-Article 1.0 Author-Name: Wendy Hardyman Author-X-Name-First: Wendy Author-X-Name-Last: Hardyman Author-Name: Steve Garner Author-X-Name-First: Steve Author-X-Name-Last: Garner Author-Name: James J. Lewis Author-X-Name-First: James J. Author-X-Name-Last: Lewis Author-Name: Robert Callaghan Author-X-Name-First: Robert Author-X-Name-Last: Callaghan Author-Name: Emyr Williams Author-X-Name-First: Emyr Author-X-Name-Last: Williams Author-Name: Angharad Dalton Author-X-Name-First: Angharad Author-X-Name-Last: Dalton Author-Name: Alice Turner Author-X-Name-First: Alice Author-X-Name-Last: Turner Title: Enhancing public service innovation through value co-creation: Capacity building and the ‘innovative imagination’ Abstract: Funders, policy-makers and public service managers should be aware that inputs can be designed into the innovation process in order to build capacity among staff engaged in innovation in public services. The article shows that upskilling, cohort creation and an enhanced innovative mindset can be generated through a structured programme, with the integration, application and use of such resources facilitating value co-creation processes. Barriers to and facilitators of innovation are also identified. These include senior management buy-in and allocation of time. Journal: Public Money & Management Pages: 332-340 Issue: 5 Volume: 42 Year: 2022 Month: 07 X-DOI: 10.1080/09540962.2021.1981042 File-URL: http://hdl.handle.net/10.1080/09540962.2021.1981042 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:42:y:2022:i:5:p:332-340 Template-Type: ReDIF-Article 1.0 Author-Name: Clare FitzGerald Author-X-Name-First: Clare Author-X-Name-Last: FitzGerald Author-Name: Franziska Rosenbach Author-X-Name-First: Franziska Author-X-Name-Last: Rosenbach Author-Name: Tanyah Hameed Author-X-Name-First: Tanyah Author-X-Name-Last: Hameed Author-Name: Ruth Dixon Author-X-Name-First: Ruth Author-X-Name-Last: Dixon Author-Name: Jo Blundell Author-X-Name-First: Jo Author-X-Name-Last: Blundell Title: Rallying together—The rationale for and structure of collaborative practice in England Abstract: This article provides a framework for public service policy-makers and managers to describe, compare, and analyse key dimensions of collaborative practice. It poses important questions for actors pursuing collaborative arrangements, in particular whether co-creative elements and mechanisms for ensuring democratic accountability are meaningfully integrated into ways of working. Journal: Public Money & Management Pages: 349-352 Issue: 5 Volume: 42 Year: 2022 Month: 07 X-DOI: 10.1080/09540962.2021.1981628 File-URL: http://hdl.handle.net/10.1080/09540962.2021.1981628 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:42:y:2022:i:5:p:349-352 Template-Type: ReDIF-Article 1.0 Author-Name: Paul Hine Author-X-Name-First: Paul Author-X-Name-Last: Hine Title: The role of participatory arts within co-creation/social innovation Journal: Public Money & Management Pages: 300-301 Issue: 5 Volume: 42 Year: 2022 Month: 07 X-DOI: 10.1080/09540962.2021.1981640 File-URL: http://hdl.handle.net/10.1080/09540962.2021.1981640 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:42:y:2022:i:5:p:300-301 Template-Type: ReDIF-Article 1.0 Author-Name: Judit Csoba Author-X-Name-First: Judit Author-X-Name-Last: Csoba Author-Name: Flórián Sipos Author-X-Name-First: Flórián Author-X-Name-Last: Sipos Title: Politically-driven public administration or co-creation? On the possibility of modernizing public services in rural Hungary Abstract: This article reports an empirical study of a pilot programme which aimed to help local initiatives to co-create services for supporting household economic activities in disadvantaged rural regions of Hungary. The authors show how local governments—functioning within centralized power structures—can answer the challenges of public service modernization. They also assess to what extent and in which areas leaders, mentors and service users are open to new and innovative forms of work. Journal: Public Money & Management Pages: 314-322 Issue: 5 Volume: 42 Year: 2022 Month: 07 X-DOI: 10.1080/09540962.2022.2026082 File-URL: http://hdl.handle.net/10.1080/09540962.2022.2026082 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:42:y:2022:i:5:p:314-322 Template-Type: ReDIF-Article 1.0 Author-Name: David Jamieson Author-X-Name-First: David Author-X-Name-Last: Jamieson Author-Name: Mike Martin Author-X-Name-First: Mike Author-X-Name-Last: Martin Title: Supporting co-creation processes through modelling Abstract: At a time when co-creation is being used as a mechanism to support the implementation and assessment of initiatives, this article provides an alternative which levers pre-configured models to guide participants through the co-creative process. Each model links to the practical challenges associated with co-creation and supports both practitioners and participants in realizing and communicating co-creation within their own environments as part of reflective, emergent and evaluation engagements. Journal: Public Money & Management Pages: 353-355 Issue: 5 Volume: 42 Year: 2022 Month: 07 X-DOI: 10.1080/09540962.2021.1996929 File-URL: http://hdl.handle.net/10.1080/09540962.2021.1996929 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:42:y:2022:i:5:p:353-355 Template-Type: ReDIF-Article 1.0 Author-Name: Harri Jalonen Author-X-Name-First: Harri Author-X-Name-Last: Jalonen Title: Complexity-informed interpretation of social innovation Abstract: Complexity concepts help to open the black box of social innovation for public sector managers and policy-makers and to understand why social innovation can simultaneously be both a solution and problem. Complexity thinking guides formulating essential questions and helps to imagine the desired future and, in so doing, it also provides heuristic tools to address the paradox of social innovation. Journal: Public Money & Management Pages: 356-359 Issue: 5 Volume: 42 Year: 2022 Month: 07 X-DOI: 10.1080/09540962.2021.1981039 File-URL: http://hdl.handle.net/10.1080/09540962.2021.1981039 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:42:y:2022:i:5:p:356-359 Template-Type: ReDIF-Article 1.0 Author-Name: Temidayo Eseonu Author-X-Name-First: Temidayo Author-X-Name-Last: Eseonu Title: Co-creation as social innovation: including ‘hard-to-reach’ groups in public service delivery Abstract: This article identifies three conditions that facilitate public sector organizations’ use of inclusive co-creation to achieve social innovation: a commitment to the inclusion of minoritized groups; active strategies for encouraging the participation of minoritized groups; and providing an environment in which minoritized groups can contribute, by sharing power with them so that substantive design inputs are incorporated in service delivery. For public sector organizations at the local level, these conditions can help with making design choices at the start of the co-creation process to ensure that minoritized groups are represented in decision-making processes. Co-creation then becomes the means through which social innovation is achieved because organizations address the social needs of minoritized groups. Journal: Public Money & Management Pages: 306-313 Issue: 5 Volume: 42 Year: 2022 Month: 07 X-DOI: 10.1080/09540962.2021.1981057 File-URL: http://hdl.handle.net/10.1080/09540962.2021.1981057 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:42:y:2022:i:5:p:306-313 Template-Type: ReDIF-Article 1.0 Author-Name: Jane Gibbon Author-X-Name-First: Jane Author-X-Name-Last: Gibbon Author-Name: Natalie Rutter Author-X-Name-First: Natalie Author-X-Name-Last: Rutter Title: Social enterprise in prisons: enabling innovation and co-creation Abstract: The authors provide evidence for prison management on how transformational learning through innovation and co-creation is made possible through prosocial relationships within social enterprise activities in criminal justice settings. Examples are given of how social enterprise, through innovation and co-creation, can inform a wider criminal justice strategy and policy. The article highlights the importance of building relationships between potential employers and prisons in support of resettlement, rehabilitation and desistance. To ensure success and mitigate challenges, the building of relationships within these interventions requires trust, time and experience. Journal: Public Money & Management Pages: 323-331 Issue: 5 Volume: 42 Year: 2022 Month: 07 X-DOI: 10.1080/09540962.2021.2001202 File-URL: http://hdl.handle.net/10.1080/09540962.2021.2001202 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:42:y:2022:i:5:p:323-331 Template-Type: ReDIF-Article 1.0 Author-Name: Emyr Williams Author-X-Name-First: Emyr Author-X-Name-Last: Williams Title: Participatory budgeting—The ultimate way to co-create services for social innovation? Journal: Public Money & Management Pages: 304-305 Issue: 5 Volume: 42 Year: 2022 Month: 07 X-DOI: 10.1080/09540962.2021.1981041 File-URL: http://hdl.handle.net/10.1080/09540962.2021.1981041 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:42:y:2022:i:5:p:304-305 Template-Type: ReDIF-Article 1.0 Author-Name: Hayley Trowbridge Author-X-Name-First: Hayley Author-X-Name-Last: Trowbridge Author-Name: Michael Willoughby Author-X-Name-First: Michael Author-X-Name-Last: Willoughby Title: Re-humanizing the system—how storytelling can be used to bridge the divide between services and citizens Journal: Public Money & Management Pages: 298-299 Issue: 5 Volume: 42 Year: 2022 Month: 07 X-DOI: 10.1080/09540962.2021.1981014 File-URL: http://hdl.handle.net/10.1080/09540962.2021.1981014 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:42:y:2022:i:5:p:298-299 Template-Type: ReDIF-Article 1.0 Author-Name: Andrea Bassi Author-X-Name-First: Andrea Author-X-Name-Last: Bassi Title: The unintended consequences of co-creation in public services—the role of professionals and of civil society organizations Journal: Public Money & Management Pages: 302-303 Issue: 5 Volume: 42 Year: 2022 Month: 07 X-DOI: 10.1080/09540962.2021.1987630 File-URL: http://hdl.handle.net/10.1080/09540962.2021.1987630 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:42:y:2022:i:5:p:302-303 Template-Type: ReDIF-Article 1.0 Author-Name: Sue Baines Author-X-Name-First: Sue Author-X-Name-Last: Baines Author-Name: Rob Wilson Author-X-Name-First: Rob Author-X-Name-Last: Wilson Author-Name: Inga Narbutaite Aflaki Author-X-Name-First: Inga Narbutaite Author-X-Name-Last: Aflaki Author-Name: Aldona Wiktorska-Święcka Author-X-Name-First: Aldona Author-X-Name-Last: Wiktorska-Święcka Author-Name: Andrea Bassi Author-X-Name-First: Andrea Author-X-Name-Last: Bassi Author-Name: Harri Jalonen Author-X-Name-First: Harri Author-X-Name-Last: Jalonen Title: THEME: SOCIAL INNOVATION IN PUBLIC SERVICES—INNOVATING ‘CO-CREATIVE’ RELATIONSHIPS BETWEEN SERVICES, CITIZENS AND COMMUNITIES?Guest editors: Sue Baines, Rob Wilson, Inga Narbutaite Aflaki, Aldona Wiktorska-Święcka, Andrea Bassi and Harri JalonenEditorial: Innovating ‘co-creative’ relationships between services, citizens and communities Journal: Public Money & Management Pages: 295-297 Issue: 5 Volume: 42 Year: 2022 Month: 07 X-DOI: 10.1080/09540962.2022.2054579 File-URL: http://hdl.handle.net/10.1080/09540962.2022.2054579 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:42:y:2022:i:5:p:295-297 Template-Type: ReDIF-Article 1.0 # input file: catalog-resolver1861724898424399341.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20220713T202513 git hash: 99d3863004 Author-Name: Irwan Taufiq Ritonga Author-X-Name-First: Irwan Taufiq Author-X-Name-Last: Ritonga Author-Name: Suyanto Suyanto Author-X-Name-First: Suyanto Author-X-Name-Last: Suyanto Title: Impacts of the Covid-19 pandemic on the audit of local government financial statements: experience from Indonesia Abstract: This article provides some lessons for auditing during emergencies. First, during a pandemic, the supreme audit board (SAB) can maintain stability and its legitimacy by completing statutory audits in line with the law and, at the same time, by giving clean audit opinions despite a lack of persuasive audit evidence. Second, regulators should develop audit regulations and guidance for audit during unprecedented events. Third, local governments and the SAB should invest in information technology in order to perform audit procedures remotely and virtually.ABSTRACTThis article investigates the effects of the Covid-19 pandemic on the audit of local government financial statements in Indonesia. Auditors were only able to perform limited, simple audit procedures due to the large-scale social restrictions. Auditors completed their statutory audits by compromising in terms of accepting a higher audit risk, being more tolerant towards material misstatements and giving clean opinions. Journal: Public Money & Management Pages: 452-459 Issue: 6 Volume: 42 Year: 2022 Month: 08 X-DOI: 10.1080/09540962.2021.1964770 File-URL: http://hdl.handle.net/10.1080/09540962.2021.1964770 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:42:y:2022:i:6:p:452-459 Template-Type: ReDIF-Article 1.0 # input file: catalog-resolver5837220754777168324.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20220713T202513 git hash: 99d3863004 Author-Name: Ken Warren Author-X-Name-First: Ken Author-X-Name-Last: Warren Title: Is managing for risk through resilience the answer in the quest for sustainability in the public sector? Journal: Public Money & Management Pages: 368-370 Issue: 6 Volume: 42 Year: 2022 Month: 8 X-DOI: 10.1080/09540962.2019.1654320 File-URL: http://hdl.handle.net/10.1080/09540962.2019.1654320 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:42:y:2022:i:6:p:368-370 Template-Type: ReDIF-Article 1.0 # input file: catalog-resolver132135295745504905.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20220713T202513 git hash: 99d3863004 Author-Name: Viola Eulner Author-X-Name-First: Viola Author-X-Name-Last: Eulner Author-Name: Gillian Waldbauer Author-X-Name-First: Gillian Author-X-Name-Last: Waldbauer Title: Cash versus accrual accounting for the public sector—EPSAS Abstract: An initiative aimed at developing a suite of financial reporting standards for use in the public sector in Europe (EPSASs) has led to an interesting discussion on the pros and cons of moving fully from cash to accrual accounting in the German public sector. This article examines the key arguments. The discussion so far boils down to whether there is a sufficient cost–benefit case to support such a move. The authors conclude that further factors must be considered in reaching a decision; either way Germany needs to be heard as a constructive participant in the debate. Journal: Public Money & Management Pages: 463-466 Issue: 6 Volume: 42 Year: 2022 Month: 08 X-DOI: 10.1080/09540962.2018.1444560 File-URL: http://hdl.handle.net/10.1080/09540962.2018.1444560 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:42:y:2022:i:6:p:463-466 Template-Type: ReDIF-Article 1.0 # input file: catalog-resolver1395842845858079314.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20220713T202513 git hash: 99d3863004 Author-Name: Enrico Bracci Author-X-Name-First: Enrico Author-X-Name-Last: Bracci Author-Name: Tallaki Mouhcine Author-X-Name-First: Tallaki Author-X-Name-Last: Mouhcine Author-Name: Tarek Rana Author-X-Name-First: Tarek Author-X-Name-Last: Rana Author-Name: Danture Wickramasinghe Author-X-Name-First: Danture Author-X-Name-Last: Wickramasinghe Title: Risk management and management accounting control systems in public sector organizations: a systematic literature review Abstract: Risk management (RM) supported by an integrated management accounting and control system in public sector organizations can help all levels of governments to meet the growing demands of public service governance, performance management and accountability. This article explains how RM can provide public service managers and policy-makers with practical tools to help them make risk-informed strategic and operational decisions.ABSTRACTWhile it is becoming pervasive and unavoidable in every organization, risk management (RM) interacts with control systems in public sector organizations (PSOs). This article presents a literature review showing that PSOs design and implement risk-based control systems arbitrarily. This leads to the issue of appropriate integration of RM in management accounting and control systems (MACS). Despite the importance of integrated RM, the existing literature shows that issues of RM are not well integrated at the MACS level, and that a radical cultural shift is still required in PSOs. Future RM studies must provide empirical data about integration in practice. Journal: Public Money & Management Pages: 395-402 Issue: 6 Volume: 42 Year: 2022 Month: 08 X-DOI: 10.1080/09540962.2021.1963071 File-URL: http://hdl.handle.net/10.1080/09540962.2021.1963071 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:42:y:2022:i:6:p:395-402 Template-Type: ReDIF-Article 1.0 # input file: catalog-resolver7374088650878774449.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20220713T202513 git hash: 99d3863004 Author-Name: Habib Mahama Author-X-Name-First: Habib Author-X-Name-Last: Mahama Author-Name: Mohamed Elbashir Author-X-Name-First: Mohamed Author-X-Name-Last: Elbashir Author-Name: Steve Sutton Author-X-Name-First: Steve Author-X-Name-Last: Sutton Author-Name: Vicky Arnold Author-X-Name-First: Vicky Author-X-Name-Last: Arnold Title: Enabling enterprise risk management maturity in public sector organizations Abstract: This article addresses an important public sector management issue—what and how organizational capabilities can be mobilized for effective deployment of enterprise risk management (ERM) in public sector organizations. The authors present a framework providing insights to public sector managers for enhancing risk management practicesABSTRACTPublic sector reforms have led to risk management gaining prominence as a means for effective service delivery and a tool for accountability. The public sector has seen regulatory changes intended to empower managers to engage in appropriate risk management practices. The authors present a framework for effective enterprise-level risk management in public sector organizations. The framework includes three essential enablers of risk management and provides conceptualizations for guiding future empirical research. Journal: Public Money & Management Pages: 403-407 Issue: 6 Volume: 42 Year: 2022 Month: 8 X-DOI: 10.1080/09540962.2020.1769314 File-URL: http://hdl.handle.net/10.1080/09540962.2020.1769314 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:42:y:2022:i:6:p:403-407 Template-Type: ReDIF-Article 1.0 # input file: catalog-resolver5254607658744843891.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20220713T202513 git hash: 99d3863004 Author-Name: Georgios Kominis Author-X-Name-First: Georgios Author-X-Name-Last: Kominis Author-Name: Adina Dudau Author-X-Name-First: Adina Author-X-Name-Last: Dudau Author-Name: Alvise Favotto Author-X-Name-First: Alvise Author-X-Name-Last: Favotto Author-Name: Douglas Gunn Author-X-Name-First: Douglas Author-X-Name-Last: Gunn Title: Risk governance through public sector interactive control systems: The intricacies of turning immeasurable uncertainties into manageable risks Abstract: Some public services, like children’s services, are subject to considerable political sensitivity and undergo regular reforms, but little is known of the micro-processes supporting macro-level regulation and policy-making. This article provides insights into this micro-level of inter-organizational relations by investigating risk governance and negotiation employed by English children’s services professionals in their attempt to make sense of the uncertainty in which they operate. Public managers may extract lessons on the role of partnership working in risk identification, measurement and governance. They could also employ the authors’ risk typology (organizational risk, professional risk and risk to clients) to manage and absorb uncertainty beyond, as well as within, organizational boundaries.ABSTRACTDrawing on the conceptual distinction between risk and uncertainty, the authors examine the governance of shared risk in public sector partnerships in an area governed by uncertainty. Their case study of a local safeguarding children board (LSCB) reveals differences between risk and uncertainty and ways in which negotiations of LSCB partners’ different risk conceptualizations contributes to uncertainty reduction in children’s services. The article contributes to both to an understanding of risk and uncertainty management in the public sector and to that of public sector inter-organizational management accounting and control. Journal: Public Money & Management Pages: 379-387 Issue: 6 Volume: 42 Year: 2022 Month: 08 X-DOI: 10.1080/09540962.2021.1965729 File-URL: http://hdl.handle.net/10.1080/09540962.2021.1965729 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:42:y:2022:i:6:p:379-387 Template-Type: ReDIF-Article 1.0 # input file: catalog-resolver-935327986807123052.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20220713T202513 git hash: 99d3863004 Author-Name: Tarek Rana Author-X-Name-First: Tarek Author-X-Name-Last: Rana Author-Name: Danture Wickramasinghe Author-X-Name-First: Danture Author-X-Name-Last: Wickramasinghe Author-Name: Enrico Bracci Author-X-Name-First: Enrico Author-X-Name-Last: Bracci Title: Editorial: Management accounting and risk management—research and reflections Journal: Public Money & Management Pages: 361-364 Issue: 6 Volume: 42 Year: 2022 Month: 08 X-DOI: 10.1080/09540962.2022.2080917 File-URL: http://hdl.handle.net/10.1080/09540962.2022.2080917 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:42:y:2022:i:6:p:361-364 Template-Type: ReDIF-Article 1.0 # input file: catalog-resolver-7772271453666273879.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20220713T202513 git hash: 99d3863004 Author-Name: Mohammad Istiaq Azim Author-X-Name-First: Mohammad Istiaq Author-X-Name-Last: Azim Author-Name: Shamsun Nahar Author-X-Name-First: Shamsun Author-X-Name-Last: Nahar Title: Risk disclosure practices: Does institutional imperative matter? Abstract: This article will help government managers, regulators, and standard setters to improve risk management and disclosure in emerging economies. Evidence from in-depth interviews will guide government-owned banks in Bangladesh to effectively manage and voluntarily disclose risk management practices. The authors argue that legitimization might be a strategy for government-owned banks in pursuing to survive in the finance industry.ABSTRACTGovernment-owned banks in emerging economies commonly suffer from a lack of good governance, non-performing loans, undetected money laundering and other management malpractices. Managing and disclosing risks are significant issues for managers of government-owned banks. This article explores the managerial perception of risk disclosure by these government banks. Data were collected through in-depth interviews with 35 executives from government banks, government regulatory, and monitoring authorities. Institutional pressure, along with risk committees and board independence, are critical contributing factors for risk disclosure. Journal: Public Money & Management Pages: 388-394 Issue: 6 Volume: 42 Year: 2022 Month: 08 X-DOI: 10.1080/09540962.2021.1994736 File-URL: http://hdl.handle.net/10.1080/09540962.2021.1994736 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:42:y:2022:i:6:p:388-394 Template-Type: ReDIF-Article 1.0 # input file: catalog-resolver-5987406068352794883.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20220713T202513 git hash: 99d3863004 Author-Name: Anil K. Narayan Author-X-Name-First: Anil K. Author-X-Name-Last: Narayan Author-Name: John Kommunuri Author-X-Name-First: John Author-X-Name-Last: Kommunuri Title: New development: The behavioural effects of risk management in higher education Abstract: This article will be useful to policy-makers and managers to gain control over risk-taking behaviour in higher education institutions (HEIs). It provides an understanding of often overlooked psychological hurdles. The article assists policy-makers and managers in formulating sound risk management policies and frameworks. In addition, it builds a risk-awareness culture showing how to avoid behavioural pitfalls and over-ambitious target-setting that is putting many HEIs under extreme financial riskABSTRACTRisk management is gaining increasing importance in the higher education sector, but risk-taking behaviours associated with human vulnerabilities are not well understood. This article offers new insights into people’s risk-taking behaviour and the consequences for higher education institutions. The authors discuss core psychological and socio-cultural issues associated with behavioural risk management and propose ideas to help overcome risk-taking behavioural problems. Journal: Public Money & Management Pages: 414-416 Issue: 6 Volume: 42 Year: 2022 Month: 08 X-DOI: 10.1080/09540962.2021.1959985 File-URL: http://hdl.handle.net/10.1080/09540962.2021.1959985 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:42:y:2022:i:6:p:414-416 Template-Type: ReDIF-Article 1.0 # input file: catalog-resolver3190873632608606153.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20220713T202513 git hash: 99d3863004 Author-Name: Elaine Stewart Author-X-Name-First: Elaine Author-X-Name-Last: Stewart Author-Name: Ciaran Connolly Author-X-Name-First: Ciaran Author-X-Name-Last: Connolly Title: New development: Ten years of consolidated accounts in the United Kingdom public sector—taking stock Abstract: As taxpayers, we are sowers and reapers of public services. The ongoing Covid-19 pandemic has put considerable pressure on governments, financially and in terms of maintaining the effective delivery of public services. The UK’s experience with Whole of Government Accounts (WGA) suggests that, first, while not a panacea, WGA has highlighted assets and liabilities (such as future pension liabilities, clinical negligence claims and public private partnership obligations) that are currently not captured under national accounting principles. Second, there is evidence emerging (albeit slowly) that WGA aids planning, facilitates decisions on the use of assets, enhances the transparency of public sector finances and contributes to conversations on long-term risk management and fiscal policy. Against a backdrop of increasing future obligations and rising debt levels, this article explains how WGA information can aid government decision-making.ABSTRACTNovember 2021 marked 10 years since the publication of the first UK Whole of Government Accounts (WGA), representing the first set of audited financial statements prepared in accordance with international accounting standards for the UK public sector. With governments around the world investing substantial resources into modernizing their financial reporting practices and systems, it is important to consider whether these changes will deliver value for money and will result in tangible benefits. As calls for further research into what public sector accounting reforms bring practical benefits, this new development article considers the usefulness of WGA, outlining what WGA makes visible, its limitations and the challenges that lie ahead. Journal: Public Money & Management Pages: 460-462 Issue: 6 Volume: 42 Year: 2022 Month: 08 X-DOI: 10.1080/09540962.2022.2031647 File-URL: http://hdl.handle.net/10.1080/09540962.2022.2031647 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:42:y:2022:i:6:p:460-462 Template-Type: ReDIF-Article 1.0 # input file: catalog-resolver6755444006296819553.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20220713T202513 git hash: 99d3863004 Author-Name: Juan Pablo Martinez Guzman Author-X-Name-First: Juan Pablo Author-X-Name-Last: Martinez Guzman Author-Name: Philip G. Joyce Author-X-Name-First: Philip G. Author-X-Name-Last: Joyce Title: International experiences informing federal budget reforms in the USA: exploring accruals, transparency, fiscal rules, and multi-year budgeting Abstract: Whether the bar is as high as being fiscally sustainable, or as low as agreeing on a budget every year, the US federal budget process has not been able to meet it. While budget processes cannot deliver results in the absence of political will, the reforms proposed in this paper would facilitate informed decision-making and put pressure on myopic politicians. The reforms include, first, instituting accrual appropriations only for liabilities where long-term costs are significant. Second, increasing accountability by making budget decisions more accessible to the public. Third, shifting away from impractical fiscal rules and towards pragmatic and transparent fiscal goals.ABSTRACTIn recent years, the US government has been unable to satisfy even the most basic conditions of a budgeting process. In the 40 years since the last comprehensive federal budget reform, many countries have enacted innovative solutions. The authors analyse the lessons that international experiences have for the USA. They conclude that introducing partial accrual budgeting, producing a citizen’s budget, and eliminating fiscal rules could improve the realization of long-term costs, increase accountability, and limit the use of fiscal sustainability as a bargaining tool. Journal: Public Money & Management Pages: 431-441 Issue: 6 Volume: 42 Year: 2022 Month: 8 X-DOI: 10.1080/09540962.2020.1795367 File-URL: http://hdl.handle.net/10.1080/09540962.2020.1795367 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:42:y:2022:i:6:p:431-441 Template-Type: ReDIF-Article 1.0 # input file: catalog-resolver2158610336706061441.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20220713T202513 git hash: 99d3863004 Author-Name: Georgiou Vasileios Author-X-Name-First: Georgiou Author-X-Name-Last: Vasileios Author-Name: Alvise Favotto Author-X-Name-First: Alvise Author-X-Name-Last: Favotto Title: New development: Management control for emergent risks in the public sector—a levers of control perspective Abstract: At a time when public service organizations (PSOs) are facing increasing pressure to account for a heterogeneous array of risks, this article discusses the insights that the levers of control framework can offer regarding the dynamic tension between competing notions of risk subsumed by different control mechanisms an organization adopts; the way in which ad hoc risk management tools can be meaningfully integrated in pre-existing management control system (MCS) arrangements; and the limits that reliance on MCS poses to a PSO’s conceptualization of risk. Overall, the framework can support practitioners in realizing the possibilities associated to designing MCS to holistically manage risk.ABSTRACTTo what extent are competing notions of risk captured by management control systems (MCS) in public service organizations (PSOs)? The authors revisit the conceptual underpinnings of the levers of control framework and argue that it offers a point of departure for theorizing the dynamic interplay between risk and control in PSOs. At both intra- as well as inter-organizational levels, the framework can reflect competing notions of risk and uncertainty, offering valuable insights for practice. Journal: Public Money & Management Pages: 417-419 Issue: 6 Volume: 42 Year: 2022 Month: 08 X-DOI: 10.1080/09540962.2021.1986301 File-URL: http://hdl.handle.net/10.1080/09540962.2021.1986301 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:42:y:2022:i:6:p:417-419 Template-Type: ReDIF-Article 1.0 # input file: catalog-resolver-3748501395807517803.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20220713T202513 git hash: 99d3863004 Author-Name: Laurence Ferry Author-X-Name-First: Laurence Author-X-Name-Last: Ferry Author-Name: Peter Eckersley Author-X-Name-First: Peter Author-X-Name-Last: Eckersley Title: Budgeting and governing for deficit reduction in the UK public sector: Act four—risk management arrangements Journal: Public Money & Management Pages: 365-367 Issue: 6 Volume: 42 Year: 2022 Month: 8 X-DOI: 10.1080/09540962.2019.1598199 File-URL: http://hdl.handle.net/10.1080/09540962.2019.1598199 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:42:y:2022:i:6:p:365-367 Template-Type: ReDIF-Article 1.0 # input file: catalog-resolver4695518739546462683.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20220713T202513 git hash: 99d3863004 Author-Name: Andrea Garlatti Author-X-Name-First: Andrea Author-X-Name-Last: Garlatti Author-Name: Paolo Fedele Author-X-Name-First: Paolo Author-X-Name-Last: Fedele Author-Name: Silvia Iacuzzi Author-X-Name-First: Silvia Author-X-Name-Last: Iacuzzi Title: Can amalgamations deliver? Barriers to local government mergers from an historical institutionalist perspective Abstract: The paper provides decision-makers with important guidance on how to realistically assess the benefits of municipal mergers.ABSTRACTMunicipal amalgamations raise high expectations, but often do not deliver as expected. This paper analyses how pre-existing institutional and service delivery arrangements influence the expected outcomes of amalgamations in terms of cost reductions and service delivery enhancement. In the light of an historical institutionalist background, the authors analyse five cases of voluntary mergers in Friuli Venezia Giulia, Italy, between 2014 and 2017. The findings contribute to research on local government consolidation and to the analysis of reform implementation and policy change where intent, process and uncertainty play a crucial role. Journal: Public Money & Management Pages: 420-430 Issue: 6 Volume: 42 Year: 2022 Month: 8 X-DOI: 10.1080/09540962.2020.1800216 File-URL: http://hdl.handle.net/10.1080/09540962.2020.1800216 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:42:y:2022:i:6:p:420-430 Template-Type: ReDIF-Article 1.0 # input file: catalog-resolver-1098644377621959188.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20220713T202513 git hash: 99d3863004 Author-Name: Giuseppe Grossi Author-X-Name-First: Giuseppe Author-X-Name-Last: Grossi Author-Name: Veronika Vakulenko Author-X-Name-First: Veronika Author-X-Name-Last: Vakulenko Title: New development: Accounting for human-made disasters—comparative analysis of the support to Ukraine in times of war Abstract: The article provides interesting insights and highlights tensions in the multiple international responses to supporting Ukraine following the Russian invasion in February 2022. Humanitarian aid and donations were launched almost instantly, while military support varied from country to country. The pattern of immediate reactions enables the visualization of global economic and financial architecture and suggests how governments and international institutions might better address future crises. The article will be of value to practitioners by critically assessing and re-evaluating support packages in addressing human-made disasters and subsequent humanitarian crises.ABSTRACTOn 24 February 2022, the Russian army attacked several Ukrainian cities and launched a full-scale invasion of Ukraine. This disastrous decision by the Russian government caused the outbreak of war and started a domino effect of subsequent crises on a global scale. The authors initiate a debate on accounting to mitigate a human-made disaster, as well as mapping and analysing the multiple responses to the invasion, based not only on humanitarian aid but also on military and other types of support. Only a few accounting studies have to date explored human-made disasters related to socio-technical and warfare shocks. Importantly, this article begins to fill this gap and presents a future research agenda. Journal: Public Money & Management Pages: 467-471 Issue: 6 Volume: 42 Year: 2022 Month: 08 X-DOI: 10.1080/09540962.2022.2061694 File-URL: http://hdl.handle.net/10.1080/09540962.2022.2061694 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:42:y:2022:i:6:p:467-471 Template-Type: ReDIF-Article 1.0 # input file: catalog-resolver3603754761168950988.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20220713T202513 git hash: 99d3863004 Author-Name: Pat Barrett Author-X-Name-First: Pat Author-X-Name-Last: Barrett Title: Managing risk for better performance—not taking a risk can actually be a risk Abstract: Governments in Australia have provided variable support to, and actual involvement in, successive public sector reforms over the past 40 years. The latter’s success in implementation, not surprisingly, has been most evident when governments (and ministers) have contributed to ongoing development and implementation initiatives. The political environment was generally stable in much of the earlier decades and governments ‘enjoyed’ higher levels of public trust and confidence than they do now in a much more politically turbulent situation. A better focus on risk management in producing required outcomes would contribute significantly to better performance and to greater public support and involvement. While one would not wish to be seen as merely ‘tilting at windmills’, actual results achieved do more for public confidence than simply providing assurance about administrative decisions in spending public money, important as that is in the public context. In order for ministers (and even cabinets for particular programmes) to be involved in issues such as risk appetite and risk tolerance, they need to have confidence in the risk management policies and practices implemented in the agency/department and its governance framework. Sometimes the next step is easier than it might first appear. The impending report of the Independent Review of the Australian Public Service might be the catalyst necessary to take that step in the public interest and restore confidence in government.ABSTRACTTaking a risk with public money has long been anathema to parliaments and the general public in any Westminster system of government with a particular emphasis on administrative and financial legislation involving administrative process and prohibition. The latter have been reinforced by associated rules, controls and regulations and subject to external oversight and investigation by treasury/finance and attorney general departments, policing bodies and audit offices, to name a few. In recent years, attention has been increasingly focused on programme outcomes and associated performance measures. This has raised the question of taking risks to achieve better outcomes. After all, this is what happens in the private sector. This question achieved a higher profile with the greater involvement of the private sector in the determination and delivery of public services. But does the public sector have the necessary insights and skills and experience to make the necessary judgements and achieve the required outcomes within a legislated framework of ethical conduct, values and public interest requirements? And is this really acceptable to governments, legislative bodies and the public? Journal: Public Money & Management Pages: 408-413 Issue: 6 Volume: 42 Year: 2022 Month: 8 X-DOI: 10.1080/09540962.2019.1654321 File-URL: http://hdl.handle.net/10.1080/09540962.2019.1654321 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:42:y:2022:i:6:p:408-413 Template-Type: ReDIF-Article 1.0 # input file: catalog-resolver3018258915387323334.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20220713T202513 git hash: 99d3863004 Author-Name: Lu Jiao Author-X-Name-First: Lu Author-X-Name-Last: Jiao Author-Name: Graeme Harrison Author-X-Name-First: Graeme Author-X-Name-Last: Harrison Author-Name: Jinhua Chen Author-X-Name-First: Jinhua Author-X-Name-Last: Chen Title: Cultural transition and organizational performance: the non-profit context Abstract: The non-profit sector internationally is having to make significant changes to survive. This paper shows how a non-profit can successfully transition from a traditional culture focused on social objectives, to a new hybrid culture incorporating both social and economic objectives. The paper has important lessons for major stakeholders of non-profits with respect to understanding the effects of cultural transition on their organizational performance, as well as the critical role that managers play in making cultural transitions.ABSTRACTEnvironmental pressures mean that non-profit organizations are having to transition to an internal culture that blends values supporting both social and economic objectives. The authors examined the effect of cultural transition on performance for a large sample of non-profit organizations. Performance was found to decrease before increasing during cultural transition, i.e. there is a U-shaped relationship between organizational culture and performance. The paper’s findings have implications for non-profit management and academic research. Journal: Public Money & Management Pages: 442-451 Issue: 6 Volume: 42 Year: 2022 Month: 8 X-DOI: 10.1080/09540962.2020.1811510 File-URL: http://hdl.handle.net/10.1080/09540962.2020.1811510 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:42:y:2022:i:6:p:442-451 Template-Type: ReDIF-Article 1.0 # input file: catalog-resolver307471219693601429.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20220713T202513 git hash: 99d3863004 Author-Name: Zhiyun Gong Author-X-Name-First: Zhiyun Author-X-Name-Last: Gong Author-Name: Gillian Vesty Author-X-Name-First: Gillian Author-X-Name-Last: Vesty Author-Name: Nava Subramaniam Author-X-Name-First: Nava Author-X-Name-Last: Subramaniam Title: Risk as opportunity in schools: An economies of worth perspective Abstract: For policy-makers, this article highlights the need for governmental risk management (RM) policies to embrace leadership attributes at the individual level. A proactive RM culture and practices can only be triggered when senior leaders move beyond a compliance mindset and have the capacity to foster the RM values that are unique to their individual school profile. Given that their conceptions of risk are intricately connected to the values they believe to be at stake in their school, it is essential that school leaders are recognized and rewarded for their innovative contributions to societal value creation.ABSTRACTThis article examines the ways in which school leaders shape distinct risk management (RM) control cultures. By drawing on values-based perceptions of risk, the authors found that the values school leaders believe are most at stake influence their individual RM strategies including the use of accounting artefacts, for example control and performance indicators for risk mitigation. Interviews with Australian school leaders reveal the multifaceted perceptions of risks and the different ways they induce innovative RM responses. As such, this article contributes to the emerging economies of worth theory in the accounting literature from the contextual setting of school leaders. In teasing out the detailed ways in which school leaders contemplate the competing world views, insights are provided into the ways they also manage the regulatory requirements with formal RM controls in tandem with their own professional values and judgements. Journal: Public Money & Management Pages: 371-378 Issue: 6 Volume: 42 Year: 2022 Month: 08 X-DOI: 10.1080/09540962.2022.2070977 File-URL: http://hdl.handle.net/10.1080/09540962.2022.2070977 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:42:y:2022:i:6:p:371-378 Template-Type: ReDIF-Article 1.0 # input file: RPMM_A_2069412_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20220907T060133 git hash: 85d61bd949 Author-Name: Alberto Asquer Author-X-Name-First: Alberto Author-X-Name-Last: Asquer Author-Name: Inna Krachkovskaya Author-X-Name-First: Inna Author-X-Name-Last: Krachkovskaya Title: Designing public financial management systems: exploring the use of chatbot-assisted case studies Abstract: The design of public financial management (PFM) systems requires the exploration of the problem space before solution options are generated. Case studies are often employed to teach the design of PFM systems, but conventional forms of delivery of case study materials fail to help develop the skills needed to explore the problem space. This article investigates the use of chatbot-assisted case studies as a way to stimulate students’ efforts to pose questions about features of the problem scenario.ABSTRACTThis article describes the use of a chatbot-assisted case study in teaching accountancy students how to design a public financial management system. A case study on the redesign of invoice payment system at the government of Andalucía in the 1980s was delivered to 18 distance-learning postgraduate students via a chatbot that helped explore the problem space. Analysis of conversational interactions and students’ feedback provides some support for the use of chatbot-assisted case studies but also some limitations. Journal: Public Money & Management Pages: 551-557 Issue: 7 Volume: 42 Year: 2022 Month: 10 X-DOI: 10.1080/09540962.2022.2069412 File-URL: http://hdl.handle.net/10.1080/09540962.2022.2069412 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:42:y:2022:i:7:p:551-557 Template-Type: ReDIF-Article 1.0 # input file: RPMM_A_2066356_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20220907T060133 git hash: 85d61bd949 Author-Name: Sotirios Karatzimas Author-X-Name-First: Sotirios Author-X-Name-Last: Karatzimas Author-Name: Jens Heiling Author-X-Name-First: Jens Author-X-Name-Last: Heiling Author-Name: Caroline Aggestam-Pontoppidan Author-X-Name-First: Caroline Author-X-Name-Last: Aggestam-Pontoppidan Title: Public sector accounting education: A structured literature review Abstract: Public sector accounting education (PSAE) plays an essential role in the proper functioning of government operations. The application of the accrual basis in the public sector, as well as the internationalization of public sector accounting, has increased the demand for study programmes in that area. Whereas the interest in PSAE has increased in the literature over the past decade, this article identifies gaps in PSAE research and provides researchers, university managers as well as practitioners with insights about the future of this area, with a focus on its relevance, role, and objectives, through deeper international analysis.ABSTRACTThis article explores the development and focus of public sector accounting education (PSAE) research and its current status, performing a structured literature review on journal publications. Despite the importance of the topic, research on PSAE appears limited. The findings suggest that the main focus of PSAE studies is on curricula and teaching tools/techniques. Some studies do focus on PSAE for employment, public servants and citizens. The analysis reveals important gaps and discusses future research directions arguing that PSAE research needs to widen its scope to address public sector's contemporary challenges. Journal: Public Money & Management Pages: 543-550 Issue: 7 Volume: 42 Year: 2022 Month: 10 X-DOI: 10.1080/09540962.2022.2066356 File-URL: http://hdl.handle.net/10.1080/09540962.2022.2066356 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:42:y:2022:i:7:p:543-550 Template-Type: ReDIF-Article 1.0 # input file: RPMM_A_2073062_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20220907T060133 git hash: 85d61bd949 Author-Name: Josette Caruana Author-X-Name-First: Josette Author-X-Name-Last: Caruana Author-Name: Giovanna Dabbicco Author-X-Name-First: Giovanna Author-X-Name-Last: Dabbicco Title: New development: The role of the accountancy profession in saving our planet Abstract: Work done so far with regards to sustainability reporting has been rather haphazard. The accountancy profession has entered the scene with a new standard-setting board to consolidate the work to date and produce something constructive. Hopefully, the new board recognizes that the addition of another commentary to the existing financial report would be just paying lip-service to urgent global problems. Accounting has more tools that it can wield besides words! Management accounting and budgeting have the potential to push finance in the required direction—particularly in the public sector, where budget policies would have ripple effects across the economy.ABSTRACTThis article looks at the legitimizing role of the accountancy profession as a standard-setter in the context of sustainability reporting. It demonstrates how accounting systems, particularly in the public sector, can be utilized to provide a tangible contribution towards the achievement of the UN’s sustainable development goals. However, the accountancy profession would need to be willing to move away from the standard financial report, focus on management accounting, and use prior work (for example, the GRI) as a foundation. It would also need to include professionals from other schools of thought. Journal: Public Money & Management Pages: 534-537 Issue: 7 Volume: 42 Year: 2022 Month: 10 X-DOI: 10.1080/09540962.2022.2073062 File-URL: http://hdl.handle.net/10.1080/09540962.2022.2073062 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:42:y:2022:i:7:p:534-537 Template-Type: ReDIF-Article 1.0 # input file: RPMM_A_2099143_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20220907T060133 git hash: 85d61bd949 Author-Name: Jens Heiling Author-X-Name-First: Jens Author-X-Name-Last: Heiling Author-Name: Susana Jorge Author-X-Name-First: Susana Author-X-Name-Last: Jorge Author-Name: Sotirios Karatzimas Author-X-Name-First: Sotirios Author-X-Name-Last: Karatzimas Author-Name: Caroline Aggestam-Pontoppidan Author-X-Name-First: Caroline Author-X-Name-Last: Aggestam-Pontoppidan Title: Editorial Journal: Public Money & Management Pages: 538-540 Issue: 7 Volume: 42 Year: 2022 Month: 10 X-DOI: 10.1080/09540962.2022.2099143 File-URL: http://hdl.handle.net/10.1080/09540962.2022.2099143 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:42:y:2022:i:7:p:538-540 Template-Type: ReDIF-Article 1.0 # input file: RPMM_A_2074084_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20220907T060133 git hash: 85d61bd949 Author-Name: Berit Adam Author-X-Name-First: Berit Author-X-Name-Last: Adam Author-Name: Jens Heiling Author-X-Name-First: Jens Author-X-Name-Last: Heiling Author-Name: Tim Meglitsch Author-X-Name-First: Tim Author-X-Name-Last: Meglitsch Title: The principle of prudence in public sector accounting—a comparative analysis of cautious and asymmetric prudence Abstract: The principle of prudence plays a significant role in the design of the EPSAS. In Germany it has been argued that a lack of consideration of the principle of prudence in the IPSASB’s Conceptual Framework and in the IPSAS mean that IPSAS are not an ideal reference framework for the EPSAS. Based on a comparative analysis of the IPSAS principle of prudence and the principle of prudence as it is applied in the German Standards of Governmental Accrual Accounting the authors examine the role and the design of the principle of prudence within public sector accounting systems. The findings of this article will be of value to national and international public sector accounting standard-setters.ABSTRACTThe draft EPSAS Conceptual Framework proposes the prudence principle as a qualitative characteristic of financial reporting. Limited academic debate has taken place on the role of the prudence principle in public sector accounting. This article critically discusses the principle of prudence with its antagonistic interpretations ‘cautious prudence’ and ‘asymmetric prudence’ and its role in the design of public sector accounting in the context of the emerging EPSAS. Journal: Public Money & Management Pages: 521-529 Issue: 7 Volume: 42 Year: 2022 Month: 10 X-DOI: 10.1080/09540962.2022.2074084 File-URL: http://hdl.handle.net/10.1080/09540962.2022.2074084 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:42:y:2022:i:7:p:521-529 Template-Type: ReDIF-Article 1.0 # input file: RPMM_A_2107286_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20220907T060133 git hash: 85d61bd949 Author-Name: Eugenio Anessi-Pessina Author-X-Name-First: Eugenio Author-X-Name-Last: Anessi-Pessina Author-Name: Marco Bisogno Author-X-Name-First: Marco Author-X-Name-Last: Bisogno Author-Name: Peter Christoph Lorson Author-X-Name-First: Peter Christoph Author-X-Name-Last: Lorson Title: Debate: Accounting for public sector assets—the implications of ‘service potential’ Journal: Public Money & Management Pages: 480-481 Issue: 7 Volume: 42 Year: 2022 Month: 10 X-DOI: 10.1080/09540962.2022.2107286 File-URL: http://hdl.handle.net/10.1080/09540962.2022.2107286 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:42:y:2022:i:7:p:480-481 Template-Type: ReDIF-Article 1.0 # input file: RPMM_A_2107796_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20220907T060133 git hash: 85d61bd949 Author-Name: Eugenio Caperchione Author-X-Name-First: Eugenio Author-X-Name-Last: Caperchione Author-Name: Marco Bisogno Author-X-Name-First: Marco Author-X-Name-Last: Bisogno Author-Name: Josette Caruana Author-X-Name-First: Josette Author-X-Name-Last: Caruana Author-Name: Sandra Cohen Author-X-Name-First: Sandra Author-X-Name-Last: Cohen Author-Name: Francesca Manes-Rossi Author-X-Name-First: Francesca Author-X-Name-Last: Manes-Rossi Title: PMM CIGAR Annual Issue 2022, Public Money & Management, Vol. 42, No. 7 (October 2022) Journal: Public Money & Management Pages: 474-477 Issue: 7 Volume: 42 Year: 2022 Month: 10 X-DOI: 10.1080/09540962.2022.2107796 File-URL: http://hdl.handle.net/10.1080/09540962.2022.2107796 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:42:y:2022:i:7:p:474-477 Template-Type: ReDIF-Article 1.0 # input file: RPMM_A_2124760_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20220907T060133 git hash: 85d61bd949 Author-Name: Lord Michael Bichard Author-X-Name-First: Lord Michael Author-X-Name-Last: Bichard Title: Her Majesty Queen Elizabeth II: the ultimate public servant Journal: Public Money & Management Pages: 473-473 Issue: 7 Volume: 42 Year: 2022 Month: 10 X-DOI: 10.1080/09540962.2022.2124760 File-URL: http://hdl.handle.net/10.1080/09540962.2022.2124760 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:42:y:2022:i:7:p:473-473 Template-Type: ReDIF-Article 1.0 # input file: RPMM_A_2106680_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20220907T060133 git hash: 85d61bd949 Author-Name: Susana Jorge Author-X-Name-First: Susana Author-X-Name-Last: Jorge Author-Name: Giovanna Dabbicco Author-X-Name-First: Giovanna Author-X-Name-Last: Dabbicco Author-Name: Caroline Aggestam-Pontoppidan Author-X-Name-First: Caroline Author-X-Name-Last: Aggestam-Pontoppidan Author-Name: Diana Vaz de Lima Author-X-Name-First: Diana Author-X-Name-Last: Vaz de Lima Title: New development: The development of standardized charts of accounts in public sector accounting Abstract: Charts of Accounts (CoAs) in the public sector are important to control accounting records. They support the preparation of accurate and reliable financial statements and consolidated reporting. Standardized CoAs at the national level are desirable but specificities of different public sector areas must be considered, as well as harmonization with budget and Government Finance Statistics (GFS) classifications. Having broad international guidance for each country to develop its own CoA, while fostering public sector financial reporting harmonization, would allow for improved comparability of fiscal effects during difficult periods, such as the Covid 19 pandemic.ABSTRACTThis article addresses the development of standardized Charts of Accounts (CoAs) in public sector accounting and reporting. In particular, it focuses on matters concerning the role CoAs have, or should have, at a national level, their main technicalities and the expected impact of using them as a bookkeeping instrument on the accuracy of accounting records and, ultimately, on the reliability and usability of the financial information for different purposes. Empirical evidence is provided from a survey to representatives of accounting international and national (Belgium, Brazil, Estonia and Portugal) standard-setters and preparers. Journal: Public Money & Management Pages: 530-533 Issue: 7 Volume: 42 Year: 2022 Month: 10 X-DOI: 10.1080/09540962.2022.2106680 File-URL: http://hdl.handle.net/10.1080/09540962.2022.2106680 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:42:y:2022:i:7:p:530-533 Template-Type: ReDIF-Article 1.0 # input file: RPMM_A_2071005_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20220907T060133 git hash: 85d61bd949 Author-Name: Ioanna Malkogianni Author-X-Name-First: Ioanna Author-X-Name-Last: Malkogianni Author-Name: Sandra Cohen Author-X-Name-First: Sandra Author-X-Name-Last: Cohen Title: Earnings management in public hospitals: The case of Greek state-owned hospitals Abstract: This article has multiple implications for state-owned hospitals. The authors show that state-owned hospitals will try to meet the financial targets required by the supervisory authorities. When the central government expects a certain financial outlook, hospitals will manage their accounts to comply with these expectations. Oversight authorities and legislators need to be aware of this tendency and its implications for audits. The article identifies the factors that affect the manipulation of earnings so that strategies can be set to predict and avoid such behaviours.ABSTRACTUsing agency theory, this article evaluates the extent to which Greek state-owned hospitals followed earnings management techniques to affect reported earnings and which accrual accounts are relevant to explain discretionary accruals. Covering the period from 2009–2019, the analysis reveals that the Greek state-owned hospitals try to report small surpluses. Accrual-based accounts and changes in their value between successive years provide evidence of relevance for earnings management. Journal: Public Money & Management Pages: 491-500 Issue: 7 Volume: 42 Year: 2022 Month: 10 X-DOI: 10.1080/09540962.2022.2071005 File-URL: http://hdl.handle.net/10.1080/09540962.2022.2071005 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:42:y:2022:i:7:p:491-500 Template-Type: ReDIF-Article 1.0 # input file: RPMM_A_2066820_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20220907T060133 git hash: 85d61bd949 Author-Name: Fabrício Ramos Neves Author-X-Name-First: Fabrício Ramos Author-X-Name-Last: Neves Author-Name: André Carlos Busanelli de Aquino Author-X-Name-First: André Carlos Busanelli Author-X-Name-Last: de Aquino Author-Name: Polyana Batista da Silva Author-X-Name-First: Polyana Batista Author-X-Name-Last: da Silva Title: New development: The challenges of public sector accounting education in business schools Abstract: Accrual-based accounting has been a tough challenge for the public sector in several jurisdictions. Similarly, teaching public sector accounting in higher education institutions has been difficult, given the dominance of business accounting. This article discusses where public sector accounting education is taking place and presents design alternatives for knowledge production and diffusion that challenge business schools practice. The article will be a resource for stakeholders working on government accounting reforms in many countries.ABSTRACTThis article investigates where leading scholars and accounting regulators expect public sector accounting to be taught. Usually, accounting programmes occur within business schools; therefore, current social structures (action logics, beliefs, staff incentives, and graduates’ expectations) do not favour disciplines that are not focused on the private sector. Although this problem seems obvious, it has been left out of the public sector accounting education literature. Journal: Public Money & Management Pages: 569-572 Issue: 7 Volume: 42 Year: 2022 Month: 10 X-DOI: 10.1080/09540962.2022.2066820 File-URL: http://hdl.handle.net/10.1080/09540962.2022.2066820 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:42:y:2022:i:7:p:569-572 Template-Type: ReDIF-Article 1.0 # input file: RPMM_A_2064661_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20220907T060133 git hash: 85d61bd949 Author-Name: James L. Chan Author-X-Name-First: James L. Author-X-Name-Last: Chan Title: Debate: Toward a common body of knowledge for global public sector accounting education Journal: Public Money & Management Pages: 541-542 Issue: 7 Volume: 42 Year: 2022 Month: 10 X-DOI: 10.1080/09540962.2022.2064661 File-URL: http://hdl.handle.net/10.1080/09540962.2022.2064661 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:42:y:2022:i:7:p:541-542 Template-Type: ReDIF-Article 1.0 # input file: RPMM_A_2064563_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20220907T060133 git hash: 85d61bd949 Author-Name: Marco Bisogno Author-X-Name-First: Marco Author-X-Name-Last: Bisogno Author-Name: Giuseppe Grossi Author-X-Name-First: Giuseppe Author-X-Name-Last: Grossi Author-Name: Francesca Manes-Rossi Author-X-Name-First: Francesca Author-X-Name-Last: Manes-Rossi Author-Name: Serena Santis Author-X-Name-First: Serena Author-X-Name-Last: Santis Title: Standardizing local governments’ audit reports: for better or for worse? Abstract: This article contributes to the policy debate on whether to standardize audit reports in public sector organizations. It offers useful insights that national regulators and standard-setters can consider when introducing new rules and standards in the audit regulatory space. Regulators and standard-setters interested in teasing out the professional support that auditors can offer should be aware of the need for a balance between standardization and freedom in preparing annual audit reports.ABSTRACTThe article investigates audit reports in Italian local governments using the theoretical lens of standardization theory. By means of a content analysis on 90 audit reports for the financial year 2018, the effectiveness of a standardized audit model for the audit report is discussed. The findings reveal that standardization seems to lead to a rigid approach in producing the audit reports of local governments. The study offers insights into rethinking the audit regulatory space in public sector organizations. Journal: Public Money & Management Pages: 482-490 Issue: 7 Volume: 42 Year: 2022 Month: 10 X-DOI: 10.1080/09540962.2022.2064563 File-URL: http://hdl.handle.net/10.1080/09540962.2022.2064563 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:42:y:2022:i:7:p:482-490 Template-Type: ReDIF-Article 1.0 # input file: RPMM_A_2076515_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20220907T060133 git hash: 85d61bd949 Author-Name: David Boll Author-X-Name-First: David Author-X-Name-Last: Boll Author-Name: Harry Müller Author-X-Name-First: Harry Author-X-Name-Last: Müller Author-Name: Marcus Sidki Author-X-Name-First: Marcus Author-X-Name-Last: Sidki Title: Determining the drivers of earnings management among municipal enterprises: Evidence from Germany Abstract: Financial statements should provide useful information for stakeholders to assess the profitability and financial stability of both private and public enterprises. However, using the discretionary scope within accounting rules in a strategic sense is common among managers of private corporations and stakeholders are well aware of that. The article analyses indicators of earnings management in the financial statements of municipally-owned enterprises in Germany between 1998 and 2014. With regard to the results, stakeholders of public enterprises might take a more critical perspective on the financial statements of municipal enterprises, especially when these are highly indebted and ownership is dispersed.ABSTRACTAlthough earnings management is one of the most extensively covered topics in empirical accounting research, there are few studies of publicly-owned enterprises in Europe to date. This article aims closes this gap by using annual financial statement data from 11,721 German municipal enterprises from 1998–2014 to investigate various structural determinants of earnings management. Firm size and leverage were found to be positively related to earnings management. Concerning corporate governance, public enterprises with a more fragmented ownership structure were found to be more likely to manipulate their financial statements, while such practices are less prevalent in enterprises operating under German commercial law. Finally, the inclusion of private investors did not seem to have a significant effect on earnings management. Journal: Public Money & Management Pages: 501-510 Issue: 7 Volume: 42 Year: 2022 Month: 10 X-DOI: 10.1080/09540962.2022.2076515 File-URL: http://hdl.handle.net/10.1080/09540962.2022.2076515 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:42:y:2022:i:7:p:501-510 Template-Type: ReDIF-Article 1.0 # input file: RPMM_A_2068862_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20220907T060133 git hash: 85d61bd949 Author-Name: Tjerk Budding Author-X-Name-First: Tjerk Author-X-Name-Last: Budding Author-Name: Gert de Jong Author-X-Name-First: Gert Author-X-Name-Last: de Jong Author-Name: Marion Smit Author-X-Name-First: Marion Author-X-Name-Last: Smit Title: New development: Bridging the gap—analysis of required competencies for management accountants in the public sector Abstract: This article shows that instead of technical skills, traditionally seen as the main element in public sector accounting education, interpersonal skills are competencies that need further development by public sector management accountants. By identifying the importance of competencies, as well as analysing the degree to which professionals possess these competencies, the authors provide a framework for further analysis on the education needs of public sector financial specialists.ABSTRACTUsing survey data gathered among Dutch public sector management accountants, this contribution shows that appreciative skills and personal skills are considered the most important competencies of these professionals. The authors found gaps between the assigned importance and the actual level of competencies in the fields of interpersonal skills and technical skills. As well, there were differences between age groups. Journal: Public Money & Management Pages: 565-568 Issue: 7 Volume: 42 Year: 2022 Month: 10 X-DOI: 10.1080/09540962.2022.2068862 File-URL: http://hdl.handle.net/10.1080/09540962.2022.2068862 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:42:y:2022:i:7:p:565-568 Template-Type: ReDIF-Article 1.0 # input file: RPMM_A_2065051_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20220907T060133 git hash: 85d61bd949 Author-Name: Claudio Columbano Author-X-Name-First: Claudio Author-X-Name-Last: Columbano Author-Name: Lucia Biondi Author-X-Name-First: Lucia Author-X-Name-Last: Biondi Author-Name: Enrico Bracci Author-X-Name-First: Enrico Author-X-Name-Last: Bracci Title: Selective application of the accrual principle in the construction of government finance statistics: EU evidence Abstract: This article will help preparers and users of public sector accounting information understand why there is a need to ‘translate’ accounting information into fiscal information, and how this translation takes place through several ‘adjustments’. Readers will learn that, in the EU, it is uncommon for fiscal information to be grounded on accrual-based accounting data—particularly in the central government where cash data remain the preferred input. Readers will also learn that, while cash accounting bases generate a somewhat greater need for adjustments before fiscal information is produced, no accounting basis fully embraces the selective interpretation of the accrual principle that underlies the construction of fiscal aggregates. The information produced by fiscal and accounting information systems is unlikely to overlap fully, even if the public sector were to adopt an accrual basis of accounting.ABSTRACTThe authors studied the ‘translation’ of government accounting working balances into fiscal balances in the EU. Non-accrual-based working balances were found to represent the most frequent primary source of data that national statistical institutions use to calculate and report fiscal balances in Excessive Deficit Procedure notification tables. Compared to accrual-based working balances, non-accrual-based working balances impose significant adjustments on current revenues and expenses to obtain fiscal balances, yet they lead to limited adjustments to several long-term transactions. The authors argue that this result originates from the selective application of the accrual principle in the construction of Government Finance Statistics. Journal: Public Money & Management Pages: 511-520 Issue: 7 Volume: 42 Year: 2022 Month: 10 X-DOI: 10.1080/09540962.2022.2065051 File-URL: http://hdl.handle.net/10.1080/09540962.2022.2065051 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:42:y:2022:i:7:p:511-520 Template-Type: ReDIF-Article 1.0 # input file: RPMM_A_2105543_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20220907T060133 git hash: 85d61bd949 Author-Name: Johan Christiaens Author-X-Name-First: Johan Author-X-Name-Last: Christiaens Title: Debate: Are government buildings, roads, defence equipment and similar structures really assets? Journal: Public Money & Management Pages: 478-479 Issue: 7 Volume: 42 Year: 2022 Month: 10 X-DOI: 10.1080/09540962.2022.2105543 File-URL: http://hdl.handle.net/10.1080/09540962.2022.2105543 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:42:y:2022:i:7:p:478-479 Template-Type: ReDIF-Article 1.0 # input file: RPMM_A_2087942_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20220907T060133 git hash: 85d61bd949 Author-Name: John Ayuk Enombu Author-X-Name-First: John Ayuk Author-X-Name-Last: Enombu Author-Name: Pawan Adhikari Author-X-Name-First: Pawan Author-X-Name-Last: Adhikari Title: Clinicians’ informal acquisition of accounting literacy in UK clinical commissioning groups Abstract: This article offers practitioners important insights into the way clinicians can be engaged in the management of funds through situated learning in the workplace. Situated learning has the potential to foster accountability by engaging clinicians in meaningful and goal-driving activities and to stimulate the acquisition of accounting literacy informally. When clinicians work alongside accountants, learning takes place informally. A context needs to be created in which clinicians and accountants can work together to achieve common goals. This has been achieved in clinical commissioning groups (CCG) in the UK.ABSTRACTThis article discusses how clinicians acquire accounting literacy informally by working alongside accountants, highlighting how participation in different activities situated within specific contexts fosters informal learning. Data were gathered from interviews, document analysis and participant observation. The study has identified three processes of acquiring accounting information informally; attachment to managers, hearing the same information repeatedly and participation in goal-driven activities. Interdependency between the clinicians and accountants and their shared version have been the two key factors in clinical commissioning groups (CCG) facilitating the informal learning process. Journal: Public Money & Management Pages: 558-564 Issue: 7 Volume: 42 Year: 2022 Month: 10 X-DOI: 10.1080/09540962.2022.2087942 File-URL: http://hdl.handle.net/10.1080/09540962.2022.2087942 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:42:y:2022:i:7:p:558-564 Template-Type: ReDIF-Article 1.0 # input file: RPMM_A_2126625_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20220907T060133 git hash: 85d61bd949 Author-Name: Andreas Bergmann Author-X-Name-First: Andreas Author-X-Name-Last: Bergmann Title: Editorial: Use of accounting information by politicians Journal: Public Money & Management Pages: 573-573 Issue: 8 Volume: 42 Year: 2022 Month: 11 X-DOI: 10.1080/09540962.2022.2126625 File-URL: http://hdl.handle.net/10.1080/09540962.2022.2126625 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:42:y:2022:i:8:p:573-573 Template-Type: ReDIF-Article 1.0 # input file: RPMM_A_1868127_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20220907T060133 git hash: 85d61bd949 Author-Name: Bryan Rodgers Author-X-Name-First: Bryan Author-X-Name-Last: Rodgers Author-Name: Jiju Anthony Author-X-Name-First: Jiju Author-X-Name-Last: Anthony Author-Name: Elizabeth A. Cudney Author-X-Name-First: Elizabeth A. Author-X-Name-Last: Cudney Title: A critical evaluation of organizational readiness for continuous improvement within a UK public utility company Abstract: The purpose of the research reported here was to develop practical tools to assess organizational readiness prior to the implementation of a continuous improvement (CI) initiative in a public sector environment. A case study approach was used, which focused on a UK public utility company. The data was collected through a survey and the results were used to provide practical measures of readiness and inform the development of the initiative. The research synthesizes and builds on the existing literature in the areas of success, failure and readiness factors to develop a framework for the assessment of readiness for organizations undertaking CI initiatives. Journal: Public Money & Management Pages: 584-592 Issue: 8 Volume: 42 Year: 2022 Month: 11 X-DOI: 10.1080/09540962.2020.1868127 File-URL: http://hdl.handle.net/10.1080/09540962.2020.1868127 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:42:y:2022:i:8:p:584-592 Template-Type: ReDIF-Article 1.0 # input file: RPMM_A_2103315_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20220907T060133 git hash: 85d61bd949 Author-Name: Jens Weiss Author-X-Name-First: Jens Author-X-Name-Last: Weiss Title: Debate: If politicians hardly care about performance information (in the annual budget), who cares about performance and when? Journal: Public Money & Management Pages: 580-581 Issue: 8 Volume: 42 Year: 2022 Month: 11 X-DOI: 10.1080/09540962.2022.2103315 File-URL: http://hdl.handle.net/10.1080/09540962.2022.2103315 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:42:y:2022:i:8:p:580-581 Template-Type: ReDIF-Article 1.0 # input file: RPMM_A_2100130_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20220907T060133 git hash: 85d61bd949 Author-Name: Tobias Polzer Author-X-Name-First: Tobias Author-X-Name-Last: Polzer Author-Name: Johann Seiwald Author-X-Name-First: Johann Author-X-Name-Last: Seiwald Title: Debate: The role of intermediaries between demand and supply of performance information—the missing link? Journal: Public Money & Management Pages: 582-583 Issue: 8 Volume: 42 Year: 2022 Month: 11 X-DOI: 10.1080/09540962.2022.2100130 File-URL: http://hdl.handle.net/10.1080/09540962.2022.2100130 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:42:y:2022:i:8:p:582-583 Template-Type: ReDIF-Article 1.0 # input file: RPMM_A_2103316_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20220907T060133 git hash: 85d61bd949 Author-Name: Alexander Kroll Author-X-Name-First: Alexander Author-X-Name-Last: Kroll Title: Debate: Expanding research on politicians’ data use Journal: Public Money & Management Pages: 578-579 Issue: 8 Volume: 42 Year: 2022 Month: 11 X-DOI: 10.1080/09540962.2022.2103316 File-URL: http://hdl.handle.net/10.1080/09540962.2022.2103316 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:42:y:2022:i:8:p:578-579 Template-Type: ReDIF-Article 1.0 # input file: RPMM_A_2114156_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20220907T060133 git hash: 85d61bd949 Author-Name: Mark Christensen Author-X-Name-First: Mark Author-X-Name-Last: Christensen Title: Debate: Accounting information performativity and politicians’ use (or not) Journal: Public Money & Management Pages: 574-575 Issue: 8 Volume: 42 Year: 2022 Month: 11 X-DOI: 10.1080/09540962.2022.2114156 File-URL: http://hdl.handle.net/10.1080/09540962.2022.2114156 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:42:y:2022:i:8:p:574-575 Template-Type: ReDIF-Article 1.0 # input file: RPMM_A_1840043_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20220907T060133 git hash: 85d61bd949 Author-Name: Guido Noto Author-X-Name-First: Guido Author-X-Name-Last: Noto Author-Name: Lucrezia Coletta Author-X-Name-First: Lucrezia Author-X-Name-Last: Coletta Author-Name: Milena Vainieri Author-X-Name-First: Milena Author-X-Name-Last: Vainieri Title: Measuring the performance of collaborative governance in food safety management: an Italian case study Abstract: Food safety management (FSM) is a public health issue characterised by a high degree of ‘wickedness’ which requires the adoption of collaborative practices to align the interests and expectations of all stakeholders. Measuring and evaluating performance in collaborative arrangements is a complex task and neither the academic literature nor practice have produced clear solutions. This paper adds to the literature by improving our understanding of the determinants of collaboration and performance in FSM and provides a performance measurement framework to support collaborative governance in FSM. Journal: Public Money & Management Pages: 627-636 Issue: 8 Volume: 42 Year: 2022 Month: 11 X-DOI: 10.1080/09540962.2020.1840043 File-URL: http://hdl.handle.net/10.1080/09540962.2020.1840043 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:42:y:2022:i:8:p:627-636 Template-Type: ReDIF-Article 1.0 # input file: RPMM_A_2071891_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20220907T060133 git hash: 85d61bd949 Author-Name: Davide Giacomini Author-X-Name-First: Davide Author-X-Name-Last: Giacomini Title: New development: Is the pandemic reinforcing the organizational legitimacy of the municipally-owned companies? Abstract: The Covid-19 pandemic required rapid intervention from governments. Local governments in Italy made use of municipally-owned companies (MOCs) to provide goods and services. This had advantages in terms of speed of intervention and reduction of transaction costs and has increased the organizational legitimacy of MOCs. Based on early evidence and from the author’s past experience as a mayor, this article describes how MOCs are changing and the future role they could play in emergencies. Journal: Public Money & Management Pages: 672-674 Issue: 8 Volume: 42 Year: 2022 Month: 11 X-DOI: 10.1080/09540962.2022.2071891 File-URL: http://hdl.handle.net/10.1080/09540962.2022.2071891 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:42:y:2022:i:8:p:672-674 Template-Type: ReDIF-Article 1.0 # input file: RPMM_A_1836803_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20220907T060133 git hash: 85d61bd949 Author-Name: Muhammad Nurul Hoque Author-X-Name-First: Muhammad Nurul Author-X-Name-Last: Hoque Author-Name: Md. Borhan Uddin Bhuiyan Author-X-Name-First: Md. Borhan Uddin Author-X-Name-Last: Bhuiyan Author-Name: Takumi Nomura Author-X-Name-First: Takumi Author-X-Name-Last: Nomura Author-Name: Tony van Zijl Author-X-Name-First: Tony Author-X-Name-Last: van Zijl Title: Determinants of cash holdings—evidence from New Zealand local councils Abstract: The authors examine the likely determinants of cash holdings by New Zealand local councils. Extant finance literature suggests that organizations have transactional, precautionary and speculative motives for holding cash but empirical research on the determinants of cash holdings by local councils is still in its infancy. To examine the determinants of cash holding, the authors analysed data on a sample of 77 New Zealand local councils over the period 2000 to 2017. Managers were found to hold cash for operational and precautionary reasons. The results also suggest that local councils with better growth opportunities have greater cash holdings. Local councils with larger financing deficits, more significant capital expenditure, and higher management compensation have less cash. Overall, the findings imply that funds were being used effectively. Journal: Public Money & Management Pages: 605-615 Issue: 8 Volume: 42 Year: 2022 Month: 11 X-DOI: 10.1080/09540962.2020.1836803 File-URL: http://hdl.handle.net/10.1080/09540962.2020.1836803 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:42:y:2022:i:8:p:605-615 Template-Type: ReDIF-Article 1.0 # input file: RPMM_A_1844455_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20220907T060133 git hash: 85d61bd949 Author-Name: Hugo Consciência Silvestre Author-X-Name-First: Hugo Consciência Author-X-Name-Last: Silvestre Author-Name: Rui Cunha Marques Author-X-Name-First: Rui Cunha Author-X-Name-Last: Marques Author-Name: Brian Dollery Author-X-Name-First: Brian Author-X-Name-Last: Dollery Author-Name: Ginésio Justino Gomes de Sá Author-X-Name-First: Ginésio Justino Author-X-Name-Last: Gomes de Sá Title: Outsourcing through intermunicipal co-operation: Waste collection and treatment services in Brazil Abstract: An important empirical question centres on whether intermunicipal co-operation between local governments can reduce service provision costs and increase revenue. This paper reports on an investigation into the impact of intermunicipal co-operation on waste collection and treatment in the institutional context of southeast Brazilian local government. Intermunicipal co-operation resulted in local governments improving their negotiation and monitoring skills, increasing their revenue-generating service area and enhancing their financial sustainability. Journal: Public Money & Management Pages: 637-647 Issue: 8 Volume: 42 Year: 2022 Month: 11 X-DOI: 10.1080/09540962.2020.1844455 File-URL: http://hdl.handle.net/10.1080/09540962.2020.1844455 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:42:y:2022:i:8:p:637-647 Template-Type: ReDIF-Article 1.0 # input file: RPMM_A_1868109_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20220907T060133 git hash: 85d61bd949 Author-Name: Ameeta Jain Author-X-Name-First: Ameeta Author-X-Name-Last: Jain Author-Name: Monika Kansal Author-X-Name-First: Monika Author-X-Name-Last: Kansal Author-Name: Mahesh Joshi Author-X-Name-First: Mahesh Author-X-Name-Last: Joshi Author-Name: Pawan Taneja Author-X-Name-First: Pawan Author-X-Name-Last: Taneja Title: Is the Indian corporate social responsibility law working for the public sector? Abstract: This study adapts the New Governance Framework to investigate the perspectives of the regulators of India’s state-owned enterprises (SOEs) and the perspectives of the regulated SOEs towards the country’s recent corporate social responsibility (CSR) law. This law mandates that companies spend a fixed amount of their profit on specified CSR activities. The findings indicate that SOEs welcome the regulation, but face implementation issues and political pressures. These issues are forcing SOEs to invest in less impactful CSR activities, which was previously not the case. Regulators believe that companies are making excuses, such as limited resources for implementation, no co-operation with the civil sector and lack of direct contact with communities. The authors argue that a more effective dialogue is required to ensure effective implementation of the new CSR regulation to deliver India’s social development agenda. Journal: Public Money & Management Pages: 648-657 Issue: 8 Volume: 42 Year: 2022 Month: 11 X-DOI: 10.1080/09540962.2020.1868109 File-URL: http://hdl.handle.net/10.1080/09540962.2020.1868109 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:42:y:2022:i:8:p:648-657 Template-Type: ReDIF-Article 1.0 # input file: RPMM_A_1660097_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20220907T060133 git hash: 85d61bd949 Author-Name: Yvonne Brunetto Author-X-Name-First: Yvonne Author-X-Name-Last: Brunetto Author-Name: Adina Dudau Author-X-Name-First: Adina Author-X-Name-Last: Dudau Title: Call for papers for Public Money & Management theme on Journal: Public Money & Management Pages: 677-677 Issue: 8 Volume: 42 Year: 2022 Month: 11 X-DOI: 10.1080/09540962.2019.1660097 File-URL: http://hdl.handle.net/10.1080/09540962.2019.1660097 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:42:y:2022:i:8:p:677-677 Template-Type: ReDIF-Article 1.0 # input file: RPMM_A_1815387_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20220907T060133 git hash: 85d61bd949 Author-Name: Gang Chen Author-X-Name-First: Gang Author-X-Name-Last: Chen Author-Name: Elaine Yi Lu Author-X-Name-First: Elaine Author-X-Name-Last: Yi Lu Title: How negotiation delays affect policy decisions: evidence from the budgetary process Abstract: Intensified by today’s increasingly contentious political environment, delays often occur in the policy-making process. This paper applies the time pressure theory to study how budget deadlines and delays affect appropriation outcomes. Using a panel dataset comprising 108 appropriation bills from New York State in the USA for the period 1984–2012, the authors found that, while having deadlines is procedural and symbolic, the extent of lateness matters, and delays generally increase incrementalism in appropriation outcomes. Compared with proposed appropriations, a delayed budget shows a more concentrated allocation pattern that favours funding for capital projects and aid for localities. Journal: Public Money & Management Pages: 593-604 Issue: 8 Volume: 42 Year: 2022 Month: 11 X-DOI: 10.1080/09540962.2020.1815387 File-URL: http://hdl.handle.net/10.1080/09540962.2020.1815387 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:42:y:2022:i:8:p:593-604 Template-Type: ReDIF-Article 1.0 # input file: RPMM_A_1874738_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20220907T060133 git hash: 85d61bd949 Author-Name: Suvituulia Taponen Author-X-Name-First: Suvituulia Author-X-Name-Last: Taponen Author-Name: Saba Hinrichs-Krapels Author-X-Name-First: Saba Author-X-Name-Last: Hinrichs-Krapels Author-Name: Katri Kauppi Author-X-Name-First: Katri Author-X-Name-Last: Kauppi Title: How do purchasers’ control mechanisms affect healthcare outcomes? Cancer care services in the English National Health Service Abstract: The purchaser–provider co-operation model is a way of increasing efficiency and quality in healthcare services. Risks associated with this model, including goal misalignment and information asymmetry, are managed through control mechanisms. Based on data from 12 clinical commissioning groups (purchasers of cancer care) in the English National Health Service, this paper describes the control mechanisms used to facilitate purchaser–provider co-operation and identifies good practices in using different control mechanisms. Effective control mechanisms were found to include stakeholder involvement (social control); co-operation and partnerships with providers (process control); and monitoring and service outcome measures for provider (outcome control). The paper fills an important gap in the literature—little scholarly attention has to date been paid about how purchaser and provider relationships are managed ex post and how performance is affected. Journal: Public Money & Management Pages: 658-667 Issue: 8 Volume: 42 Year: 2022 Month: 11 X-DOI: 10.1080/09540962.2021.1874738 File-URL: http://hdl.handle.net/10.1080/09540962.2021.1874738 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:42:y:2022:i:8:p:658-667 Template-Type: ReDIF-Article 1.0 # input file: RPMM_A_1838089_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20220907T060133 git hash: 85d61bd949 Author-Name: Anna Cregård Author-X-Name-First: Anna Author-X-Name-Last: Cregård Title: Municipal technostructure: reacting to team development education from above Abstract: This paper explains a growing function in today’s public organizations: the technostructure. It reports on the outcomes of an educational programme to develop teams comprising HR, financial and organizational development managers in a Swedish municipality in order to achieve joint support to line managers. The three groups emphasized the importance of their dissimilar work areas and their differences vis-à-vis other administrative occupations with presumably simpler tasks, and showed their indispensability. The groups’ relations were strengthened, but not their actual joint support to line managers. The paper contributes to the literature on professionalized technostructures and organizational change. Journal: Public Money & Management Pages: 616-626 Issue: 8 Volume: 42 Year: 2022 Month: 11 X-DOI: 10.1080/09540962.2020.1838089 File-URL: http://hdl.handle.net/10.1080/09540962.2020.1838089 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:42:y:2022:i:8:p:616-626 Template-Type: ReDIF-Article 1.0 # input file: RPMM_A_1732625_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20220907T060133 git hash: 85d61bd949 Author-Name: The Editors Title: Correction Journal: Public Money & Management Pages: iii-iii Issue: 8 Volume: 42 Year: 2022 Month: 11 X-DOI: 10.1080/09540962.2020.1732625 File-URL: http://hdl.handle.net/10.1080/09540962.2020.1732625 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:42:y:2022:i:8:p:iii-iii Template-Type: ReDIF-Article 1.0 # input file: RPMM_A_2021658_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20220907T060133 git hash: 85d61bd949 Author-Name: Gary Walpole Author-X-Name-First: Gary Author-X-Name-Last: Walpole Author-Name: Emily Bacon Author-X-Name-First: Emily Author-X-Name-Last: Bacon Author-Name: Katie Beverley Author-X-Name-First: Katie Author-X-Name-Last: Beverley Author-Name: Carla De Laurentis Author-X-Name-First: Carla Author-X-Name-Last: De Laurentis Author-Name: Kay Renfrew Author-X-Name-First: Kay Author-X-Name-Last: Renfrew Author-Name: Jennifer Rudd Author-X-Name-First: Jennifer Author-X-Name-Last: Rudd Title: New development: Enhancing regional innovation capabilities through formal public service communities of practice Abstract: The circular economy (CE) involves sharing, leasing, reusing, repairing, refurbishing and recycling existing materials and products for as long as possible—moving away from the traditional linear economy. The Circular Economy Innovation Community (CEIC) project, presented in this article, developed a novel programme to create regional inter-organizational innovation communities of practice for public service organizations across a region. Participants were introduced to contemporary tools and techniques to enable their organizations to reduce their carbon footprints, reduce costs and enhance service levels. The authors describe the way that the CEIC project has been able to create sustainable innovation communities of ‘change-makers’—enhancing regional innovation capabilities and supporting the transition to a CE. Journal: Public Money & Management Pages: 668-671 Issue: 8 Volume: 42 Year: 2022 Month: 11 X-DOI: 10.1080/09540962.2021.2021658 File-URL: http://hdl.handle.net/10.1080/09540962.2021.2021658 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:42:y:2022:i:8:p:668-671 Template-Type: ReDIF-Article 1.0 # input file: RPMM_A_2107826_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20220907T060133 git hash: 85d61bd949 Author-Name: Sandra Cohen Author-X-Name-First: Sandra Author-X-Name-Last: Cohen Title: Debate: Accounting training for politicians—an alternative approach Journal: Public Money & Management Pages: 576-577 Issue: 8 Volume: 42 Year: 2022 Month: 11 X-DOI: 10.1080/09540962.2022.2107826 File-URL: http://hdl.handle.net/10.1080/09540962.2022.2107826 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:42:y:2022:i:8:p:576-577 Template-Type: ReDIF-Article 1.0 # input file: RPMM_A_1677307_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20220907T060133 git hash: 85d61bd949 Author-Name: Wendy Savage Author-X-Name-First: Wendy Author-X-Name-Last: Savage Title: Debate: Will abortion law in Northern Ireland finally move into the 21st century? Journal: Public Money & Management Pages: 675-676 Issue: 8 Volume: 42 Year: 2022 Month: 11 X-DOI: 10.1080/09540962.2019.1677307 File-URL: http://hdl.handle.net/10.1080/09540962.2019.1677307 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:42:y:2022:i:8:p:675-676 Template-Type: ReDIF-Article 1.0 # input file: RPMM_A_1890375_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20220907T060133 git hash: 85d61bd949 Author-Name: The Editors Title: Correction Journal: Public Money & Management Pages: iv-iv Issue: 8 Volume: 42 Year: 2022 Month: 11 X-DOI: 10.1080/09540962.2021.1890375 File-URL: http://hdl.handle.net/10.1080/09540962.2021.1890375 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:42:y:2022:i:8:p:iv-iv Template-Type: ReDIF-Article 1.0 # input file: RPMM_A_2124758_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20220907T060133 git hash: 85d61bd949 Author-Name: Steven Parker Author-X-Name-First: Steven Author-X-Name-Last: Parker Author-Name: Victoria Cluley Author-X-Name-First: Victoria Author-X-Name-Last: Cluley Author-Name: Zoe Radnor Author-X-Name-First: Zoe Author-X-Name-Last: Radnor Title: A typology of dis/value in public service delivery Abstract: Public service providers are now expected to play a central role in public value creation by designing and delivering services that are both relevant and beneficial to the wider society in which they operate. In this article the authors explore the view that service providers can destroy, as well as create value. Drawing on a scoping review of the public value and co-creation literatures, the article proposes a typology of the types of dis/value emerging from the review. The findings will be useful for professionals engaged in designing and delivering public services, including managers, planners and commissioners. Journal: Public Money & Management Pages: 8-16 Issue: 1 Volume: 43 Year: 2023 Month: 01 X-DOI: 10.1080/09540962.2022.2124758 File-URL: http://hdl.handle.net/10.1080/09540962.2022.2124758 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:43:y:2023:i:1:p:8-16 Template-Type: ReDIF-Article 1.0 # input file: RPMM_A_2033462_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20220907T060133 git hash: 85d61bd949 Author-Name: Martin King Author-X-Name-First: Martin Author-X-Name-Last: King Author-Name: Rob Wilson Author-X-Name-First: Rob Author-X-Name-Last: Wilson Title: Local government and democratic innovations: reflections on the case of citizen assemblies on climate change Abstract: Since the 1980s, deliberative democracy has dominated thinking around democratic innovation as an approach to address the ongoing legitimacy crisis of public insitutions. One of the methods of implementing deliberative democracy, citizen assemblies (CAs), are increasingly being applied to mainstream decision-making. The scale in the UK has been notable—representing a seminal juncture in the adoption of CA as a method of public engagement. This article focuses on how these processes, so far, have connected to the wider public sphere and the decision-making processes of commissioning organizations to explore whether this represents a sustainable method for democratic renewal or a passing fad. Journal: Public Money & Management Pages: 73-76 Issue: 1 Volume: 43 Year: 2023 Month: 01 X-DOI: 10.1080/09540962.2022.2033462 File-URL: http://hdl.handle.net/10.1080/09540962.2022.2033462 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:43:y:2023:i:1:p:73-76 Template-Type: ReDIF-Article 1.0 # input file: RPMM_A_2124759_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20220907T060133 git hash: 85d61bd949 Author-Name: Henrique Portulhak Author-X-Name-First: Henrique Author-X-Name-Last: Portulhak Author-Name: Vicente Pacheco Author-X-Name-First: Vicente Author-X-Name-Last: Pacheco Title: Public value is in the eye of the beholder: stakeholder theory and ingroup bias Abstract: This research evidence that ‘public value is in the eye of the beholder’, i.e. ingroup bias and the relationship of the individual as a normative stakeholder can both affect the public value perception of an institution. This finding is useful for practitioners and policy-makers seeking to carry out performance management of public, religious, or nonprofit organizations from a public value perspective. Ingroup bias may be a particularly important issue for public management in settings where political polarization is escalating. Journal: Public Money & Management Pages: 36-44 Issue: 1 Volume: 43 Year: 2023 Month: 01 X-DOI: 10.1080/09540962.2022.2124759 File-URL: http://hdl.handle.net/10.1080/09540962.2022.2124759 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:43:y:2023:i:1:p:36-44 Template-Type: ReDIF-Article 1.0 # input file: RPMM_A_1847454_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20220907T060133 git hash: 85d61bd949 Author-Name: Gunnar Andersson Author-X-Name-First: Gunnar Author-X-Name-Last: Andersson Author-Name: Matthew P. J. Lynch Author-X-Name-First: Matthew P. J. Author-X-Name-Last: Lynch Author-Name: Frode Ramstad Johansen Author-X-Name-First: Frode Ramstad Author-X-Name-Last: Johansen Author-Name: Mona Jerndahl Fineide Author-X-Name-First: Mona Jerndahl Author-X-Name-Last: Fineide Author-Name: Douglas Martin Author-X-Name-First: Douglas Author-X-Name-Last: Martin Title: Exploring perceptions of Lean in the public sector Abstract: This paper explores discourses around Lean by examining the perceptions of new users of Lean in the public sector. The paper draws on actor–network theory as the basis for exploring what these new users think about Lean and uses data analysis tools to extrude concepts of significance. The data suggests that Lean continues to retain diverse, parallel and competing perspectives. The responses also signal that key concepts of Lean are missing from the discourses, and that this highlights a need to discuss Lean as a mindset—not just as a set of tools. The paper suggests future directions for research to further explore the issues emphasised by respondents. Journal: Public Money & Management Pages: 64-72 Issue: 1 Volume: 43 Year: 2023 Month: 01 X-DOI: 10.1080/09540962.2020.1847454 File-URL: http://hdl.handle.net/10.1080/09540962.2020.1847454 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:43:y:2023:i:1:p:64-72 Template-Type: ReDIF-Article 1.0 # input file: RPMM_A_2101269_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20220907T060133 git hash: 85d61bd949 Author-Name: Giuseppe Grossi Author-X-Name-First: Giuseppe Author-X-Name-Last: Grossi Author-Name: Anna Thomasson Author-X-Name-First: Anna Author-X-Name-Last: Thomasson Title: New development: Are the holding companies as a hybrid governance model reinforcing the control on municipal corporations? Abstract: The authors recommend that politicians and public managers consider the possible benefits and critical issues connected to the creation of holding companies at the local government level. On the one hand, municipal holding companies can be useful for steering and controlling municipal corporations; on the other hand, they can have the downside of adding another level of governance. Journal: Public Money & Management Pages: 77-79 Issue: 1 Volume: 43 Year: 2023 Month: 01 X-DOI: 10.1080/09540962.2022.2101269 File-URL: http://hdl.handle.net/10.1080/09540962.2022.2101269 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:43:y:2023:i:1:p:77-79 Template-Type: ReDIF-Article 1.0 # input file: RPMM_A_2120295_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20220907T060133 git hash: 85d61bd949 Author-Name: Dina von Heimburg Author-X-Name-First: Dina Author-X-Name-Last: von Heimburg Author-Name: Susanne Vollan Langås Author-X-Name-First: Susanne Vollan Author-X-Name-Last: Langås Author-Name: Asbjørn Røiseland Author-X-Name-First: Asbjørn Author-X-Name-Last: Røiseland Title: From co-creation to public value through collaborative platforms—the case of Norwegian kindergartens Abstract: Making sure that citizens and users are key actors in public value co-creation is a challenge. A particular difficulty is how to include marginalized citizens and users to give them a voice in deliberating public value. This article discusses how kindergartens can be used as a platform for co-created policy-making. The authors provide practical advice on how to facilitate socially-inclusive public encounters with relevant policy stakeholders. By using a universal welfare institution as the platform, the article shows how public participation in co-creation can be more socially-inclusive and fair. Journal: Public Money & Management Pages: 26-35 Issue: 1 Volume: 43 Year: 2023 Month: 01 X-DOI: 10.1080/09540962.2022.2120295 File-URL: http://hdl.handle.net/10.1080/09540962.2022.2120295 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:43:y:2023:i:1:p:26-35 Template-Type: ReDIF-Article 1.0 # input file: RPMM_A_1859749_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20220907T060133 git hash: 85d61bd949 Author-Name: Pieter Zwaan Author-X-Name-First: Pieter Author-X-Name-Last: Zwaan Author-Name: Sandra van Thiel Author-X-Name-First: Sandra Author-X-Name-Last: van Thiel Author-Name: Michelle Zonneveld Author-X-Name-First: Michelle Author-X-Name-Last: Zonneveld Title: Strategizing in agency reform: a longitudinal case study from The Netherlands Abstract: This paper presents a longitudinal case study of a series of reforms affecting Dutch government agencies. It contributes to the developing literature on strategizing in processes of agency reform by identifying and explaining several tactics that agencies use to influence these reforms. Several previous findings on agency strategizing were replicated in the research, but the paper also presents new observations—most notably about the effect of the procedural legitimacy of a reform process and processes of learning. Furthermore, it shows that a parent ministry will also employ its own tactics to affect reforms imposed by a supranational body and will sometimes partner with agencies in doing so. Journal: Public Money & Management Pages: 54-63 Issue: 1 Volume: 43 Year: 2023 Month: 01 X-DOI: 10.1080/09540962.2020.1859749 File-URL: http://hdl.handle.net/10.1080/09540962.2020.1859749 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:43:y:2023:i:1:p:54-63 Template-Type: ReDIF-Article 1.0 # input file: RPMM_A_2108612_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20220907T060133 git hash: 85d61bd949 Author-Name: Sarah Shorrock Author-X-Name-First: Sarah Author-X-Name-Last: Shorrock Title: Debate: Achieving public value in adult multi-agency safeguarding processes Journal: Public Money & Management Pages: 4-5 Issue: 1 Volume: 43 Year: 2023 Month: 01 X-DOI: 10.1080/09540962.2022.2108612 File-URL: http://hdl.handle.net/10.1080/09540962.2022.2108612 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:43:y:2023:i:1:p:4-5 Template-Type: ReDIF-Article 1.0 # input file: RPMM_A_2140900_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20220907T060133 git hash: 85d61bd949 Author-Name: Victoria Cluley Author-X-Name-First: Victoria Author-X-Name-Last: Cluley Author-Name: Steven Parker Author-X-Name-First: Steven Author-X-Name-Last: Parker Author-Name: Zoe Radnor Author-X-Name-First: Zoe Author-X-Name-Last: Radnor Title: Editorial: Public value for all? Considering the parameters of public value co-creation Journal: Public Money & Management Pages: 1-3 Issue: 1 Volume: 43 Year: 2023 Month: 01 X-DOI: 10.1080/09540962.2022.2140900 File-URL: http://hdl.handle.net/10.1080/09540962.2022.2140900 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:43:y:2023:i:1:p:1-3 Template-Type: ReDIF-Article 1.0 # input file: RPMM_A_2108248_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20220907T060133 git hash: 85d61bd949 Author-Name: Erik Eriksson Author-X-Name-First: Erik Author-X-Name-Last: Eriksson Author-Name: Sharon Williams Author-X-Name-First: Sharon Author-X-Name-Last: Williams Author-Name: Andreas Hellström Author-X-Name-First: Andreas Author-X-Name-Last: Hellström Title: Dis/value in co-production, co-design and co-innovation for individuals, groups and society Abstract: The traditional public service ethos needs to be challenged by including citizens/users in developing and improving public services. However, the often one-sided positive accounts of co-production, co-design and co-innovation risk public managers and policy-makers involving citizens/users when it may be inappropriate and/or cause more harm than good. This article explains these ‘co-concepts’ and suggests how managers and policy-makers should balance the positive with potential negative (disvalue) aspects to enable a more useful practice of citizen/user involvement. Journal: Public Money & Management Pages: 17-25 Issue: 1 Volume: 43 Year: 2023 Month: 01 X-DOI: 10.1080/09540962.2022.2108248 File-URL: http://hdl.handle.net/10.1080/09540962.2022.2108248 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:43:y:2023:i:1:p:17-25 Template-Type: ReDIF-Article 1.0 # input file: RPMM_A_2066338_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20220907T060133 git hash: 85d61bd949 Author-Name: Oli Williams Author-X-Name-First: Oli Author-X-Name-Last: Williams Author-Name: Bertil Lindenfalk Author-X-Name-First: Bertil Author-X-Name-Last: Lindenfalk Author-Name: Glenn Robert Author-X-Name-First: Glenn Author-X-Name-Last: Robert Title: New development: Mitigating and negotiating the co-creation of dis/value—Elinor Ostrom’s design principles and co-creating public value Abstract: This article provides a way to promote more effective and equitable collaboration in the design and delivery of public services. Increasingly public services are designed with service users, but it is common for these provider–user endeavours to perform sub-optimally and/or to have negative outcomes. The authors offer a set of principles and a novel framework for applying them that have been designed to: firstly, mitigate the potential for sub-optimal and/or negative performance and, secondly, promote more positive processes and outcomes for provider–user collaborations. Improving provider–user collaboration in this way will ultimately lead to better design and delivery of public services. Journal: Public Money & Management Pages: 45-50 Issue: 1 Volume: 43 Year: 2023 Month: 01 X-DOI: 10.1080/09540962.2022.2066338 File-URL: http://hdl.handle.net/10.1080/09540962.2022.2066338 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:43:y:2023:i:1:p:45-50 Template-Type: ReDIF-Article 1.0 # input file: RPMM_A_2111886_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20220907T060133 git hash: 85d61bd949 Author-Name: Staci M. Zavattaro Author-X-Name-First: Staci M. Author-X-Name-Last: Zavattaro Author-Name: Christopher J. Coutts Author-X-Name-First: Christopher J. Author-X-Name-Last: Coutts Title: Debate: Public values lessons from death and dying Journal: Public Money & Management Pages: 6-7 Issue: 1 Volume: 43 Year: 2023 Month: 01 X-DOI: 10.1080/09540962.2022.2111886 File-URL: http://hdl.handle.net/10.1080/09540962.2022.2111886 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:43:y:2023:i:1:p:6-7 Template-Type: ReDIF-Article 1.0 # input file: RPMM_A_2111881_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20220907T060133 git hash: 85d61bd949 Author-Name: Alessandro Sancino Author-X-Name-First: Alessandro Author-X-Name-Last: Sancino Author-Name: Alessandro Braga Author-X-Name-First: Alessandro Author-X-Name-Last: Braga Author-Name: Luigi Corvo Author-X-Name-First: Luigi Author-X-Name-Last: Corvo Author-Name: Davide Giacomini Author-X-Name-First: Davide Author-X-Name-Last: Giacomini Title: New development: Mitigating disvalue through a material understanding of public value co-creation Abstract: This article introduces a strategy that can be used by managers to (co)design, (co)analyse and (co)assess processes of public value co-creation. Actions for implementation by public managers are also recommended, such as keeping a register of co-creation processes; describing the settings and the material relations among the actors taking part in co-creation; and accounting over time for the material effects of co-creation processes. Watchdogs and civil society organizations should be monitoring the effects of public value co-creation processes from a material perspective. Journal: Public Money & Management Pages: 51-53 Issue: 1 Volume: 43 Year: 2023 Month: 01 X-DOI: 10.1080/09540962.2022.2111881 File-URL: http://hdl.handle.net/10.1080/09540962.2022.2111881 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:43:y:2023:i:1:p:51-53 Template-Type: ReDIF-Article 1.0 # input file: RPMM_A_1905258_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20220907T060133 git hash: 85d61bd949 Author-Name: Machteld S. E. de Vries Author-X-Name-First: Machteld S. E. Author-X-Name-Last: de Vries Author-Name: Michiel S. de Vries Author-X-Name-First: Michiel S. Author-X-Name-Last: de Vries Title: Repetitive reorganizations, uncertainty and change fatigue Abstract: Repetitive reorganizations cause change fatigue, which creates employee resistance to further organizational change. This paper investigates how such fatigue arises. The results show that uncertainty and workload are mediating factors. The effect of change fatigue is not moderated by the perceived success of the prior reorganization, participation in that process, or leadership characteristics. It is only slightly moderated by the satisfaction of employees about the communication during the prior organizational reorganization. Journal: Public Money & Management Pages: 126-135 Issue: 2 Volume: 43 Year: 2023 Month: 02 X-DOI: 10.1080/09540962.2021.1905258 File-URL: http://hdl.handle.net/10.1080/09540962.2021.1905258 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:43:y:2023:i:2:p:126-135 Template-Type: ReDIF-Article 1.0 # input file: RPMM_A_2126645_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20220907T060133 git hash: 85d61bd949 Author-Name: Tie Cui Author-X-Name-First: Tie Author-X-Name-Last: Cui Author-Name: Stephen P. Osborne Author-X-Name-First: Stephen P. Author-X-Name-Last: Osborne Title: New development: Value destruction in public service delivery—a process model and its implications Abstract: Public services do not necessarily lead to value creation. Instead, they can destroy value and make service users’ lives worse. In this article, we reflect on the growing discourse on ‘value destruction’ and make two contributions. First, we distinguish three characteristics of value destruction perspective. Second, we offer a parsimonious process model of value destruction. We suggest to policy-makers and public managers that value destruction can occur at any stage of public service design/delivery, damaging individual citizens and/or the whole society. There is no one-size-fits-all countermeasure, but contingency planning and a whole picture, dynamic thinking, are important. Journal: Public Money & Management Pages: 187-190 Issue: 2 Volume: 43 Year: 2023 Month: 02 X-DOI: 10.1080/09540962.2022.2126645 File-URL: http://hdl.handle.net/10.1080/09540962.2022.2126645 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:43:y:2023:i:2:p:187-190 Template-Type: ReDIF-Article 1.0 # input file: RPMM_A_1896131_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20220907T060133 git hash: 85d61bd949 Author-Name: Javier Garcia-Lacalle Author-X-Name-First: Javier Author-X-Name-Last: Garcia-Lacalle Author-Name: Sonia Royo Author-X-Name-First: Sonia Author-X-Name-Last: Royo Author-Name: Ana Yetano Author-X-Name-First: Ana Author-X-Name-Last: Yetano Title: Boards of directors and performance in autonomous public sector entities Abstract: The adoption of business-like boards of directors in the public sector has to be evaluated in terms of financial and non-financial outcomes. This paper investigates, using a structural equation model, the relationship of certain board characteristics with the performance of English NHS foundation trusts. Larger and more independent boards do not harm performance. Having a woman chairing the board is related to better service quality. Boards seem to be more concerned about service quality issues than about financial problems. Journal: Public Money & Management Pages: 85-94 Issue: 2 Volume: 43 Year: 2023 Month: 02 X-DOI: 10.1080/09540962.2021.1896131 File-URL: http://hdl.handle.net/10.1080/09540962.2021.1896131 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:43:y:2023:i:2:p:85-94 Template-Type: ReDIF-Article 1.0 # input file: RPMM_A_2161192_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20220907T060133 git hash: 85d61bd949 Author-Name: Andrew Massey Author-X-Name-First: Andrew Author-X-Name-Last: Massey Title: Editorial: Interesting times Journal: Public Money & Management Pages: 81-82 Issue: 2 Volume: 43 Year: 2023 Month: 02 X-DOI: 10.1080/09540962.2022.2161192 File-URL: http://hdl.handle.net/10.1080/09540962.2022.2161192 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:43:y:2023:i:2:p:81-82 Template-Type: ReDIF-Article 1.0 # input file: RPMM_A_2113630_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20220907T060133 git hash: 85d61bd949 Author-Name: Daniel Matos Caldeira Author-X-Name-First: Daniel Matos Author-X-Name-Last: Caldeira Author-Name: Leonardo Secchi Author-X-Name-First: Leonardo Author-X-Name-Last: Secchi Author-Name: Sandra I. Firmino Author-X-Name-First: Sandra I. Author-X-Name-Last: Firmino Title: New development: Public governance in the discursivity of the Brazilian government—a reflection on conceptual reduction Abstract: This article presents a topic of relevance to public management research communities in non English-speaking countries. The principal argument is the concept of ‘sociological reduction’. The article addresses aspects related to the translation and critical assimilation of foreign concepts in social sciences. The authors illustrate the argument by showing how Brazilian authorities got lost when translating the term ‘public governance’ into the Brazilian legislation, treating it as synonymous with ‘corporate governance’ and ‘good governance’. This article will help researchers and policy-makers in maintaining terminological cohesion and facilitating the legal application of foreign concepts. Journal: Public Money & Management Pages: 194-196 Issue: 2 Volume: 43 Year: 2023 Month: 02 X-DOI: 10.1080/09540962.2022.2113630 File-URL: http://hdl.handle.net/10.1080/09540962.2022.2113630 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:43:y:2023:i:2:p:194-196 Template-Type: ReDIF-Article 1.0 # input file: RPMM_A_1959714_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20220907T060133 git hash: 85d61bd949 Author-Name: Bram Van Haelter Author-X-Name-First: Bram Author-X-Name-Last: Van Haelter Author-Name: David Vos Author-X-Name-First: David Author-X-Name-Last: Vos Author-Name: Joris Voets Author-X-Name-First: Joris Author-X-Name-Last: Voets Title: Drivers of reform implementation in local government: a qualitative comparative analysis Abstract: By identifying a configuration of factors that impact the degree of reform implementation, this article offers a more accurate view of a local government’s implementation capacity than earlier studies. Fuzzy-set qualitative comparative analysis in 11 local governments was used to test how organizational factors jointly produced the right context for reform implementation. The results indicate that reform implementation capacity is largely dependent on the following organizational factors: municipal scale, politico–administrative relations and the presence of sufficient properly qualified employees. Journal: Public Money & Management Pages: 174-182 Issue: 2 Volume: 43 Year: 2023 Month: 02 X-DOI: 10.1080/09540962.2021.1959714 File-URL: http://hdl.handle.net/10.1080/09540962.2021.1959714 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:43:y:2023:i:2:p:174-182 Template-Type: ReDIF-Article 1.0 # input file: RPMM_A_1939584_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20220907T060133 git hash: 85d61bd949 Author-Name: Sabine Kuhlmann Author-X-Name-First: Sabine Author-X-Name-Last: Kuhlmann Author-Name: Moritz Heuberger Author-X-Name-First: Moritz Author-X-Name-Last: Heuberger Title: Digital transformation going local: implementation, impacts and constraints from a German perspective Abstract: The digital transformation of public administration is expected to fundamentally reshape the institutional setting of local service delivery, administration, and governance in Europe. Against this background, it is a cause for concern and criticism that the actual state of implementation, the impacts, and the hurdles faced at the local level of government have only scarcely been studied in public administration. The results of this study reveal several unintended and negative impacts of digital government reforms on public employees and citizens. This article provides policy-makers and managers with guiding principles for the implementation of digital change in organizations. Journal: Public Money & Management Pages: 147-155 Issue: 2 Volume: 43 Year: 2023 Month: 02 X-DOI: 10.1080/09540962.2021.1939584 File-URL: http://hdl.handle.net/10.1080/09540962.2021.1939584 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:43:y:2023:i:2:p:147-155 Template-Type: ReDIF-Article 1.0 # input file: RPMM_A_2140897_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20220907T060133 git hash: 85d61bd949 Author-Name: Higor Leite Author-X-Name-First: Higor Author-X-Name-Last: Leite Author-Name: Ian R. Hodgkinson Author-X-Name-First: Ian R. Author-X-Name-Last: Hodgkinson Author-Name: Ana V. L. Volochtchuk Author-X-Name-First: Ana V. L. Author-X-Name-Last: Volochtchuk Title: New development: Digital social care—the ‘high-tech and low-touch’ transformation in public services Abstract: This article introduces new technological developments transforming social care and enabling better care for vulnerable populations. While acknowledging traditional technologies already used in digital social care, the authors move beyond these passive technologies and show the benefits of the next-generation and the generation-after-next assistive technologies in supporting older people and people with disabilities. The reliance of social care on technology comes with challenges, such as cost, technology illiteracy and social workers’ skills. The authors propose further empirical studies to address these challenges, and urge policy-makers, scholars and practitioners to collaborate and develop policy and regulations for new digital social services. Journal: Public Money & Management Pages: 183-186 Issue: 2 Volume: 43 Year: 2023 Month: 02 X-DOI: 10.1080/09540962.2022.2140897 File-URL: http://hdl.handle.net/10.1080/09540962.2022.2140897 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:43:y:2023:i:2:p:183-186 Template-Type: ReDIF-Article 1.0 # input file: RPMM_A_1948671_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20220907T060133 git hash: 85d61bd949 Author-Name: Riccardo Pelizzo Author-X-Name-First: Riccardo Author-X-Name-Last: Pelizzo Author-Name: Colin Knox Author-X-Name-First: Colin Author-X-Name-Last: Knox Title: ‘Sobriety, human dignity and public morality’: ethical standards in Kazakhstan Abstract: Kazakhstan, like other post-Soviet countries, is struggling to address residual issues of corruption and weak ethical standards within a wider initiative to promote good governance. From 1997 onwards, it has introduced several iterations of codes of ethics and professional conduct. These efforts have culminated in the appointment of ethics commissioners in each ministry and government agency. This article considers how effective they have been in enforcing ethical standards through primary data collected from three groups: aspiring civil servants; in-service officials; and, ethics commissioners. The research finds that commissioners have much higher tolerance levels towards ethical dilemmas and lack consistency in making judgements, which limits confidence in their roles as enforcement officers. Journal: Public Money & Management Pages: 156-164 Issue: 2 Volume: 43 Year: 2023 Month: 02 X-DOI: 10.1080/09540962.2021.1948671 File-URL: http://hdl.handle.net/10.1080/09540962.2021.1948671 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:43:y:2023:i:2:p:156-164 Template-Type: ReDIF-Article 1.0 # input file: RPMM_A_1866854_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20220907T060133 git hash: 85d61bd949 Author-Name: Seraina C. Anagnostopoulou Author-X-Name-First: Seraina C. Author-X-Name-Last: Anagnostopoulou Author-Name: Charitini Stavropoulou Author-X-Name-First: Charitini Author-X-Name-Last: Stavropoulou Title: Earnings management in public healthcare organizations: the case of the English NHS hospitals Abstract: This paper explores whether NHS hospitals in England managed their earnings upward before applying to the government for foundation trust (FT) status—a scheme that allowed them greater financial freedom and management autonomy—in order to present an overly positive picture and increase their chances for a successful application. The paper shows that NHS FTs adjusted discretionary accruals upward for up to two years before applying for FT status. This practice was negatively associated with their future financial performance. Our study contributes to the growing literature on earnings management in the healthcare sector, by taking an event-study approach applied to this sector when significant institutional changes take place. Journal: Public Money & Management Pages: 95-104 Issue: 2 Volume: 43 Year: 2023 Month: 02 X-DOI: 10.1080/09540962.2020.1866854 File-URL: http://hdl.handle.net/10.1080/09540962.2020.1866854 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:43:y:2023:i:2:p:95-104 Template-Type: ReDIF-Article 1.0 # input file: RPMM_A_1906579_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20220907T060133 git hash: 85d61bd949 Author-Name: Juma James Masele Author-X-Name-First: Juma James Author-X-Name-Last: Masele Author-Name: Richard Shija Kagoma Author-X-Name-First: Richard Shija Author-X-Name-Last: Kagoma Title: Usefulness of human capital management information systems on payroll reliability among public universities in Tanzania Abstract: This paper presents an assessment of the usefulness of human capital management information systems (HCMIS) on payroll management in three public universities in Tanzania. A multiple regression analysis revealed that HCMIS are useful if they ensure information integrity, ease of use, accountability and availability. The author concludes that organizations need to evaluate HCMIS efficiency and effectiveness in terms of handling and the managing flow of human resource (HR) related information. A transparent payroll policy and conducting regular audits of HR information and practices is essential to prevent fraud and to ensure that the workforce is committed. Journal: Public Money & Management Pages: 165-173 Issue: 2 Volume: 43 Year: 2023 Month: 02 X-DOI: 10.1080/09540962.2021.1906579 File-URL: http://hdl.handle.net/10.1080/09540962.2021.1906579 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:43:y:2023:i:2:p:165-173 Template-Type: ReDIF-Article 1.0 # input file: RPMM_A_1909941_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20220907T060133 git hash: 85d61bd949 Author-Name: Sue Baines Author-X-Name-First: Sue Author-X-Name-Last: Baines Author-Name: Mike Bull Author-X-Name-First: Mike Author-X-Name-Last: Bull Author-Name: Val Antcliff Author-X-Name-First: Val Author-X-Name-Last: Antcliff Author-Name: Lynn Martin Author-X-Name-First: Lynn Author-X-Name-Last: Martin Title: ‘Good stories get lost in bureaucracy!’ Cultural biases and information for co-production Abstract: This paper is about evidencing the social value of co-produced public services. We use Mary Douglas's theory of cultural variation to frame conflicting assumptions about what kinds of information count as good and reliable. With its emphasis on active participation, equality and mutual decision-making, co-production fits what Douglas called an ‘egalitarian’ worldview. It aligns well with local, contextual, experiential forms of information such as storytelling. Yet in present-day public services, alternatives favour individual choice, hierarchical rules, or chance outcomes. It is comfortable but ineffective to share only information that meets the preferences of one worldview and fails to respond to others. Journal: Public Money & Management Pages: 136-146 Issue: 2 Volume: 43 Year: 2023 Month: 02 X-DOI: 10.1080/09540962.2021.1909941 File-URL: http://hdl.handle.net/10.1080/09540962.2021.1909941 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:43:y:2023:i:2:p:136-146 Template-Type: ReDIF-Article 1.0 # input file: RPMM_A_1896557_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20220907T060133 git hash: 85d61bd949 Author-Name: Jannes J. Willems Author-X-Name-First: Jannes J. Author-X-Name-Last: Willems Author-Name: Michael Duijn Author-X-Name-First: Michael Author-X-Name-Last: Duijn Author-Name: Stéphanie IJff Author-X-Name-First: Stéphanie Author-X-Name-Last: IJff Author-Name: Jeroen Veraart Author-X-Name-First: Jeroen Author-X-Name-Last: Veraart Author-Name: Nienke Nuesink Author-X-Name-First: Nienke Author-X-Name-Last: Nuesink Author-Name: Gerald Jan Ellen Author-X-Name-First: Gerald Jan Author-X-Name-Last: Ellen Author-Name: Arwin van Buuren Author-X-Name-First: Arwin Author-X-Name-Last: van Buuren Title: The lifecycle of public value creation: eroding public values in the Dutch Marker Wadden project Abstract: This paper examines the durability of public value coalitions in the Dutch Marker Wadden project: an internationally acclaimed water project. The paper compares public value creation by coalitions before and after project appraisal. Activities before project appraisal mainly worked towards the integration of values and interests, while activities after project appraisal facilitated disintegration. The findings underscore the difficulty of delivering a broad conception of public value, potentially leading to a hollowed-out result compared to the original interpretation. Journal: Public Money & Management Pages: 116-125 Issue: 2 Volume: 43 Year: 2023 Month: 02 X-DOI: 10.1080/09540962.2021.1896557 File-URL: http://hdl.handle.net/10.1080/09540962.2021.1896557 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:43:y:2023:i:2:p:116-125 Template-Type: ReDIF-Article 1.0 # input file: RPMM_A_2130410_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20220907T060133 git hash: 85d61bd949 Author-Name: Afschin Gandjour Author-X-Name-First: Afschin Author-X-Name-Last: Gandjour Title: New development: Increasing vaccination uptake in repeated Covid 19 vaccination mandates Abstract: Some countries are still struggling to vaccinate residents against Covid 19 despite the wide availability of vaccines. This situation becomes more complex when considering the possible need for regular booster shots. Repeated vaccine mandates that impose fines on vaccine refusers may increase vaccination uptake. However, the uptake may not be sufficient to lift all Covid 19 restrictions. This article recommends that policy-makers consider an alternative financial incentive system that relies on rewards in addition to fines. Theoretical and empirical evidence suggests that a combination can yield a stronger response than using rewards or fines alone. Journal: Public Money & Management Pages: 191-193 Issue: 2 Volume: 43 Year: 2023 Month: 02 X-DOI: 10.1080/09540962.2022.2130410 File-URL: http://hdl.handle.net/10.1080/09540962.2022.2130410 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:43:y:2023:i:2:p:191-193 Template-Type: ReDIF-Article 1.0 # input file: RPMM_A_1876335_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20220907T060133 git hash: 85d61bd949 Author-Name: Gemma Perez-Lopez Author-X-Name-First: Gemma Author-X-Name-Last: Perez-Lopez Author-Name: Carolyn-Thi Thanh Dung Tran Author-X-Name-First: Carolyn-Thi Thanh Dung Author-X-Name-Last: Tran Author-Name: Brian Dollery Author-X-Name-First: Brian Author-X-Name-Last: Dollery Title: Is council co-operation cost efficient? An empirical analysis of waste collection in Spanish local government Abstract: Although there is an extensive literature examining the fiscal outcomes of municipal mergers and privatization, much less research has focused on council co-operation. This paper compares the relative cost of waste services under inter-municipal co-operation and stand-alone production by local councils in Spain from 2009 to 2015. Co-operation produced significant cost savings and the factors affecting municipal waste collection costs differed between these two modes of production. Journal: Public Money & Management Pages: 105-115 Issue: 2 Volume: 43 Year: 2023 Month: 02 X-DOI: 10.1080/09540962.2021.1876335 File-URL: http://hdl.handle.net/10.1080/09540962.2021.1876335 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:43:y:2023:i:2:p:105-115 Template-Type: ReDIF-Article 1.0 # input file: RPMM_A_2133767_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20220907T060133 git hash: 85d61bd949 Author-Name: Michael Gibson Author-X-Name-First: Michael Author-X-Name-Last: Gibson Title: Debate: In contracts, we trust—managing risk in public contracts through a relational approach Journal: Public Money & Management Pages: 83-84 Issue: 2 Volume: 43 Year: 2023 Month: 02 X-DOI: 10.1080/09540962.2022.2133767 File-URL: http://hdl.handle.net/10.1080/09540962.2022.2133767 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:43:y:2023:i:2:p:83-84 Template-Type: ReDIF-Article 1.0 # input file: RPMM_A_2129559_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Laurence Ferry Author-X-Name-First: Laurence Author-X-Name-Last: Ferry Author-Name: Henry Midgley Author-X-Name-First: Henry Author-X-Name-Last: Midgley Author-Name: Pasquale Ruggiero Author-X-Name-First: Pasquale Author-X-Name-Last: Ruggiero Title: Regulatory space in local government audit: An international comparative study of 20 countries Abstract: Auditing fulfils a public interest role for public spending, which is important to underpin the state and democracy. However, public sector auditing is under increasing public scrutiny and political pressure, especially following crises that challenge public finances including at state and local level. This article provides a comparative analysis of the development of auditing practices in governments internationally at both local and state level. To do so it analyses themes of ‘organization and fragmentation’, ‘independence and competition’, ‘audit scope’, and ‘inspection/performance assessment’. This will help inform academics, policy-makers and practitioners of contemporary practice to improve their own regulatory space. Journal: Public Money & Management Pages: 233-241 Issue: 3 Volume: 43 Year: 2023 Month: 04 X-DOI: 10.1080/09540962.2022.2129559 File-URL: http://hdl.handle.net/10.1080/09540962.2022.2129559 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:43:y:2023:i:3:p:233-241 Template-Type: ReDIF-Article 1.0 # input file: RPMM_A_2139946_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: David Walker Author-X-Name-First: David Author-X-Name-Last: Walker Title: Debate: Public audit to the rescue of Britain! Journal: Public Money & Management Pages: 229-230 Issue: 3 Volume: 43 Year: 2023 Month: 04 X-DOI: 10.1080/09540962.2022.2139946 File-URL: http://hdl.handle.net/10.1080/09540962.2022.2139946 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:43:y:2023:i:3:p:229-230 Template-Type: ReDIF-Article 1.0 # input file: RPMM_A_2166703_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Sir Tony Redmond Author-X-Name-First: Sir Tony Author-X-Name-Last: Redmond Title: Debate: Ensuring financial stability in local councils Journal: Public Money & Management Pages: 206-207 Issue: 3 Volume: 43 Year: 2023 Month: 04 X-DOI: 10.1080/09540962.2023.2166703 File-URL: http://hdl.handle.net/10.1080/09540962.2023.2166703 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:43:y:2023:i:3:p:206-207 Template-Type: ReDIF-Article 1.0 # input file: RPMM_A_2173371_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Iain Murray Author-X-Name-First: Iain Author-X-Name-Last: Murray Title: Debate: Local audit parties are pulling in different directions Journal: Public Money & Management Pages: 227-228 Issue: 3 Volume: 43 Year: 2023 Month: 04 X-DOI: 10.1080/09540962.2023.2173371 File-URL: http://hdl.handle.net/10.1080/09540962.2023.2173371 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:43:y:2023:i:3:p:227-228 Template-Type: ReDIF-Article 1.0 # input file: RPMM_A_2126644_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Peter Murphy Author-X-Name-First: Peter Author-X-Name-Last: Murphy Author-Name: Katarzyna Lakoma Author-X-Name-First: Katarzyna Author-X-Name-Last: Lakoma Author-Name: Peter Eckersley Author-X-Name-First: Peter Author-X-Name-Last: Eckersley Author-Name: Bernard Kofi Dom Author-X-Name-First: Bernard Kofi Author-X-Name-Last: Dom Author-Name: Martin Jones Author-X-Name-First: Martin Author-X-Name-Last: Jones Title: Public goods, public value and public audit: the Redmond review and English local government Abstract: There has been a growing recognition that the arrangements for local public audit and public assurance are no longer fit for purpose in England. Audit provides an essential part of all accountability arrangements, as it certifies financial propriety. English local governance now features an incomplete and fragmented landscape. This means that policy-makers and citizens only have limited oversight of local authorities’ operations and the extent to which they deliver value to the public. The government has accepted the Redmond Review’s recommendations and promised radical changes to the audit market, and the scope, functioning and transparency of local audit. Journal: Public Money & Management Pages: 242-250 Issue: 3 Volume: 43 Year: 2023 Month: 04 X-DOI: 10.1080/09540962.2022.2126644 File-URL: http://hdl.handle.net/10.1080/09540962.2022.2126644 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:43:y:2023:i:3:p:242-250 Template-Type: ReDIF-Article 1.0 # input file: RPMM_A_2120279_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Susana Jorge Author-X-Name-First: Susana Author-X-Name-Last: Jorge Author-Name: Ana Calado Pinto Author-X-Name-First: Ana Calado Author-X-Name-Last: Pinto Author-Name: Sónia Nogueira Author-X-Name-First: Sónia Author-X-Name-Last: Nogueira Title: Debate: Auditing and political accountability in local government—dealing with paradoxes in the relationship between the executive and the council Journal: Public Money & Management Pages: 231-232 Issue: 3 Volume: 43 Year: 2023 Month: 04 X-DOI: 10.1080/09540962.2022.2120279 File-URL: http://hdl.handle.net/10.1080/09540962.2022.2120279 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:43:y:2023:i:3:p:231-232 Template-Type: ReDIF-Article 1.0 # input file: RPMM_A_2187139_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Lisa Robertson Author-X-Name-First: Lisa Author-X-Name-Last: Robertson Title: Debate: Realizing the opportunities of system-wide audit reform Journal: Public Money & Management Pages: 213-214 Issue: 3 Volume: 43 Year: 2023 Month: 04 X-DOI: 10.1080/09540962.2023.2187139 File-URL: http://hdl.handle.net/10.1080/09540962.2023.2187139 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:43:y:2023:i:3:p:213-214 Template-Type: ReDIF-Article 1.0 # input file: RPMM_A_2113634_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Steve Freer Author-X-Name-First: Steve Author-X-Name-Last: Freer Title: Debate: Solving supply shortages and delays in a challenged local public audit system Journal: Public Money & Management Pages: 208-210 Issue: 3 Volume: 43 Year: 2023 Month: 04 X-DOI: 10.1080/09540962.2022.2113634 File-URL: http://hdl.handle.net/10.1080/09540962.2022.2113634 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:43:y:2023:i:3:p:208-210 Template-Type: ReDIF-Article 1.0 # input file: RPMM_A_2129531_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Evelyze Cruz Dallagnol Author-X-Name-First: Evelyze Author-X-Name-Last: Cruz Dallagnol Author-Name: Henrique Portulhak Author-X-Name-First: Henrique Author-X-Name-Last: Portulhak Author-Name: Blênio Cezar Severo Peixe Author-X-Name-First: Blênio Author-X-Name-Last: Cezar Severo Peixe Title: How is public value associated with accountability? A systematic literature review Abstract: Accountability can be seen as a good governance practice that promotes public value creation by achieving legitimacy, or as one component of a set of public values that also helps define good governance. Since public value theory is considered a post-NPM paradigm that can enhance accountability, responsiveness, and transparency, a clearer understanding of the association between these concepts is critical for public managers and policy-makers wanting to build reporting, auditing, and accountability processes from a public value perspective. Journal: Public Money & Management Pages: 251-258 Issue: 3 Volume: 43 Year: 2023 Month: 04 X-DOI: 10.1080/09540962.2022.2129531 File-URL: http://hdl.handle.net/10.1080/09540962.2022.2129531 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:43:y:2023:i:3:p:251-258 Template-Type: ReDIF-Article 1.0 # input file: RPMM_A_2109881_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Richard Baylis Author-X-Name-First: Richard Author-X-Name-Last: Baylis Author-Name: Dennis De Widt Author-X-Name-First: Dennis De Author-X-Name-Last: Widt Title: Debate: The future of public sector audit training Journal: Public Money & Management Pages: 217-218 Issue: 3 Volume: 43 Year: 2023 Month: 04 X-DOI: 10.1080/09540962.2022.2109881 File-URL: http://hdl.handle.net/10.1080/09540962.2022.2109881 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:43:y:2023:i:3:p:217-218 Template-Type: ReDIF-Article 1.0 # input file: RPMM_A_2154988_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Jane Broadbent Author-X-Name-First: Jane Author-X-Name-Last: Broadbent Title: Debate: Training for public audit Journal: Public Money & Management Pages: 215-216 Issue: 3 Volume: 43 Year: 2023 Month: 04 X-DOI: 10.1080/09540962.2022.2154988 File-URL: http://hdl.handle.net/10.1080/09540962.2022.2154988 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:43:y:2023:i:3:p:215-216 Template-Type: ReDIF-Article 1.0 # input file: RPMM_A_2172811_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Eugenio Caperchione Author-X-Name-First: Eugenio Author-X-Name-Last: Caperchione Title: Debate: Promoting a renewed audit profession in the public sector Journal: Public Money & Management Pages: 219-220 Issue: 3 Volume: 43 Year: 2023 Month: 04 X-DOI: 10.1080/09540962.2023.2172811 File-URL: http://hdl.handle.net/10.1080/09540962.2023.2172811 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:43:y:2023:i:3:p:219-220 Template-Type: ReDIF-Article 1.0 # input file: RPMM_A_2131290_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Jaakko Rönkkö Author-X-Name-First: Jaakko Author-X-Name-Last: Rönkkö Author-Name: Mikko Lilja Author-X-Name-First: Mikko Author-X-Name-Last: Lilja Author-Name: Lasse Oulasvirta Author-X-Name-First: Lasse Author-X-Name-Last: Oulasvirta Title: Voluntary adoption of the International Standards on Auditing (ISA) in local government audits—empirical evidence from Finland Abstract: This article will be useful to policy-makers and public sector managers in terms of understanding how public audit regulation affects audit practitioners in determining applicable audit standards. Over 70% of chartered public finance auditors in Finland were found to voluntarily adopt the International Standards on Auditing (ISA) despite a regulatory environment where the ISA were not strictly required in local government audits. Journal: Public Money & Management Pages: 277-284 Issue: 3 Volume: 43 Year: 2023 Month: 04 X-DOI: 10.1080/09540962.2022.2131290 File-URL: http://hdl.handle.net/10.1080/09540962.2022.2131290 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:43:y:2023:i:3:p:277-284 Template-Type: ReDIF-Article 1.0 # input file: RPMM_A_2180874_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Khalid Hamid Author-X-Name-First: Khalid Author-X-Name-Last: Hamid Title: Debate: Evolving challenges for public sector external audit Journal: Public Money & Management Pages: 221-222 Issue: 3 Volume: 43 Year: 2023 Month: 04 X-DOI: 10.1080/09540962.2023.2180874 File-URL: http://hdl.handle.net/10.1080/09540962.2023.2180874 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:43:y:2023:i:3:p:221-222 Template-Type: ReDIF-Article 1.0 # input file: RPMM_A_2120663_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Anna Thomasson Author-X-Name-First: Anna Author-X-Name-Last: Thomasson Title: New development: Marketization versus politicization in a perpetual strive for public audit independence Abstract: This article contributes to the debate about audit independence by providing insight into the different phases of the audit process and how and why audit activities are subject to influence from different interests. This insight can be used by regulators who are interested in developing policies to improve audit quality. Journal: Public Money & Management Pages: 285-288 Issue: 3 Volume: 43 Year: 2023 Month: 04 X-DOI: 10.1080/09540962.2022.2120663 File-URL: http://hdl.handle.net/10.1080/09540962.2022.2120663 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:43:y:2023:i:3:p:285-288 Template-Type: ReDIF-Article 1.0 # input file: RPMM_A_2165272_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Steve Freer Author-X-Name-First: Steve Author-X-Name-Last: Freer Title: Debate: Local audit—buying in a sellers’ market Journal: Public Money & Management Pages: 211-212 Issue: 3 Volume: 43 Year: 2023 Month: 04 X-DOI: 10.1080/09540962.2023.2165272 File-URL: http://hdl.handle.net/10.1080/09540962.2023.2165272 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:43:y:2023:i:3:p:211-212 Template-Type: ReDIF-Article 1.0 # input file: RPMM_A_2131283_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Gareth Davies Author-X-Name-First: Gareth Author-X-Name-Last: Davies Title: Debate: Local public audit in England Journal: Public Money & Management Pages: 223-224 Issue: 3 Volume: 43 Year: 2023 Month: 04 X-DOI: 10.1080/09540962.2022.2131283 File-URL: http://hdl.handle.net/10.1080/09540962.2022.2131283 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:43:y:2023:i:3:p:223-224 Template-Type: ReDIF-Article 1.0 # input file: RPMM_A_2187138_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Clive Grace Author-X-Name-First: Clive Author-X-Name-Last: Grace Author-Name: Tim Thorogood Author-X-Name-First: Tim Author-X-Name-Last: Thorogood Title: Editorial: An international vision for local public audit Journal: Public Money & Management Pages: 197-205 Issue: 3 Volume: 43 Year: 2023 Month: 04 X-DOI: 10.1080/09540962.2023.2187138 File-URL: http://hdl.handle.net/10.1080/09540962.2023.2187138 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:43:y:2023:i:3:p:197-205 Template-Type: ReDIF-Article 1.0 # input file: RPMM_A_2180186_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Aileen Murphie Author-X-Name-First: Aileen Author-X-Name-Last: Murphie Author-Name: Matthew Fright Author-X-Name-First: Matthew Author-X-Name-Last: Fright Title: Debate: Local public audit—Start from scratch or start from here? Journal: Public Money & Management Pages: 225-226 Issue: 3 Volume: 43 Year: 2023 Month: 04 X-DOI: 10.1080/09540962.2023.2180186 File-URL: http://hdl.handle.net/10.1080/09540962.2023.2180186 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:43:y:2023:i:3:p:225-226 Template-Type: ReDIF-Article 1.0 # input file: RPMM_A_2129591_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Cecilia Langella Author-X-Name-First: Cecilia Author-X-Name-Last: Langella Author-Name: Ilaria Elisa Vannini Author-X-Name-First: Ilaria Elisa Author-X-Name-Last: Vannini Author-Name: Niccolò Persiani Author-X-Name-First: Niccolò Author-X-Name-Last: Persiani Title: What are the determinants of internal auditing (IA) introduction and development? Evidence from the Italian public healthcare sector Abstract: This article sheds light on the reasons for practice variation in internal auditing (IA) introduction and development. From a policy perspective, the article’s findings highlight the relevance of accounting and accountability reforms as a crucial step for developing a new ‘awareness’ of the importance of internal controls and illustrate how IA can provide assurance on the internal control system. A further implication is that there is no ‘one-size-fits-all’ solution because different contexts need different IA models to mitigate the power and interests of the actors involved to ensure that IA is effective in terms of day-to-day activities. Journal: Public Money & Management Pages: 268-276 Issue: 3 Volume: 43 Year: 2023 Month: 04 X-DOI: 10.1080/09540962.2022.2129591 File-URL: http://hdl.handle.net/10.1080/09540962.2022.2129591 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:43:y:2023:i:3:p:268-276 Template-Type: ReDIF-Article 1.0 # input file: RPMM_A_2129550_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Lynn Bradley Author-X-Name-First: Lynn Author-X-Name-Last: Bradley Author-Name: David Heald Author-X-Name-First: David Author-X-Name-Last: Heald Author-Name: Ron Hodges Author-X-Name-First: Ron Author-X-Name-Last: Hodges Title: Causes, consequences and possible resolution of the local authority audit crisis in England Abstract: Audit as adjudication in England has narrowed and become under-resourced, with consequent delays in the delivery of audit opinions. Local authorities, subjected to resource withdrawals from central government, have sought to navigate control processes to generate new, sometimes risky, forms of income. The integrated nature of public audit in the devolved nations has meant that they have avoided these calamities. Stakeholders in England will need to be vigilant to help ensure that local audit does not continue to be subsumed within the interests of corporate auditing. Journal: Public Money & Management Pages: 259-267 Issue: 3 Volume: 43 Year: 2023 Month: 04 X-DOI: 10.1080/09540962.2022.2129550 File-URL: http://hdl.handle.net/10.1080/09540962.2022.2129550 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:43:y:2023:i:3:p:259-267 Template-Type: ReDIF-Article 1.0 # input file: RPMM_A_1987629_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Carolyn-Thi Thanh Dung Tran Author-X-Name-First: Carolyn-Thi Thanh Author-X-Name-Last: Dung Tran Author-Name: Brian Dollery Author-X-Name-First: Brian Author-X-Name-Last: Dollery Title: Does financial sustainability affect local resident satisfaction? The case of the Victorian local government system Abstract: The authors found that financial indicators significantly affect resident satisfaction. This suggests that council managers can improve resident satisfaction by effectively addressing financial sustainability problems. From a public policy perspective, the authors’ findings show that policy intervention should be tailored to meet the specific circumstances of different kinds of local councils. In particular, ‘one-size-fits-all’ policy intervention would be counter-productive given the differences between urban and rural councils. Journal: Public Money & Management Pages: 302-310 Issue: 4 Volume: 43 Year: 2023 Month: 05 X-DOI: 10.1080/09540962.2021.1987629 File-URL: http://hdl.handle.net/10.1080/09540962.2021.1987629 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:43:y:2023:i:4:p:302-310 Template-Type: ReDIF-Article 1.0 # input file: RPMM_A_2192028_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Andreas Bergmann Author-X-Name-First: Andreas Author-X-Name-Last: Bergmann Title: Editorial: More complex approaches may increase the use of accounting information Journal: Public Money & Management Pages: 289-289 Issue: 4 Volume: 43 Year: 2023 Month: 05 X-DOI: 10.1080/09540962.2023.2192028 File-URL: http://hdl.handle.net/10.1080/09540962.2023.2192028 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:43:y:2023:i:4:p:289-289 Template-Type: ReDIF-Article 1.0 # input file: RPMM_A_1971868_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Isak Vento Author-X-Name-First: Isak Author-X-Name-Last: Vento Title: The consequences of the temporary employment of project managers for public innovation: An analysis of EU projects in Finland Abstract: Public policy is increasingly implemented through projects and project managers are often hired on temporary contracts to manage the implementation. There is scant research on how temporary employment affects public governance. This article explores how the employment of managers with part-time and limited duration contracts affects public innovation. Journal: Public Money & Management Pages: 349-356 Issue: 4 Volume: 43 Year: 2023 Month: 05 X-DOI: 10.1080/09540962.2021.1971868 File-URL: http://hdl.handle.net/10.1080/09540962.2021.1971868 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:43:y:2023:i:4:p:349-356 Template-Type: ReDIF-Article 1.0 # input file: RPMM_A_2155361_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Aitor Marcos Author-X-Name-First: Aitor Author-X-Name-Last: Marcos Author-Name: Jose M. Barrutia Author-X-Name-First: Jose M. Author-X-Name-Last: Barrutia Author-Name: Patrick Hartmann Author-X-Name-First: Patrick Author-X-Name-Last: Hartmann Title: Moral licensing, identity and eco-leadership: Can public managers’ support for a green recovery be undermined? Abstract: Local public managers are increasingly involved in policy co-design, especially in the aftermath of the Covid 19 pandemic. Municipal top management will benefit from this article because it shows how public managers’ policy priorities are shaped by their own and their leaders’ goals for the local administration. The authors provide a model clarifying the role of managers’ environmental self-identity and municipal eco-leadership in policy decisions that involve a trade-off between economic growth and protecting the environment/climate. Previous research has not shown whether ‘economy versus environment’ messages can influence public managers’ policy priorities. This article is important because it provides evidence, while there is still time to use it in policy-making, to support efforts to combat issues like climate change. Journal: Public Money & Management Pages: 321-330 Issue: 4 Volume: 43 Year: 2023 Month: 05 X-DOI: 10.1080/09540962.2022.2155361 File-URL: http://hdl.handle.net/10.1080/09540962.2022.2155361 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:43:y:2023:i:4:p:321-330 Template-Type: ReDIF-Article 1.0 # input file: RPMM_A_2154950_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Marie Jelínková Author-X-Name-First: Marie Author-X-Name-Last: Jelínková Author-Name: Vladislav Valentinov Author-X-Name-First: Vladislav Author-X-Name-Last: Valentinov Author-Name: Michal Plaček Author-X-Name-First: Michal Author-X-Name-Last: Plaček Author-Name: Gabriela Vaceková Author-X-Name-First: Gabriela Author-X-Name-Last: Vaceková Title: Human-made disasters in a decentralized context: How Czech municipalities are dealing with the Ukrainian crisis Abstract: The article presents and reflects on empirical findings about how Czech municipalities have dealt with the Ukrainian refugee crisis. The findings come from an electronic survey conducted by the authors in co-operation with the Association of Towns and Municipalities of the Czech Republic. Complemented with the results of refugee surveys, the findings show that municipalities can deal with the crises more successfully by building/expanding collaborative relations with stakeholders. The results are particularly relevant for countries with decentralized administrative systems. Journal: Public Money & Management Pages: 367-369 Issue: 4 Volume: 43 Year: 2023 Month: 05 X-DOI: 10.1080/09540962.2022.2154950 File-URL: http://hdl.handle.net/10.1080/09540962.2022.2154950 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:43:y:2023:i:4:p:367-369 Template-Type: ReDIF-Article 1.0 # input file: RPMM_A_2147290_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Lan Bo Author-X-Name-First: Lan Author-X-Name-Last: Bo Author-Name: Lei Jiang Author-X-Name-First: Lei Author-X-Name-Last: Jiang Author-Name: Fred C. J. Mear Author-X-Name-First: Fred C. J. Author-X-Name-Last: Mear Author-Name: Shengqiang Zhang Author-X-Name-First: Shengqiang Author-X-Name-Last: Zhang Title: New development: Implicit government debt in China—past, present and future Abstract: China’s central government has taken a more active and resolute attitude to solve the hidden debt problem, which has achieved positive results. However, the transformation of local government financing platforms is full of uncertainty, therefore the challenges of future implicit debt resolution have still to be met. As many developing countries are facing an increasing debt burden, China’s exploration and experience in defusing local government debt risk may be of use to debt management and debt transparency in other countries. Journal: Public Money & Management Pages: 370-373 Issue: 4 Volume: 43 Year: 2023 Month: 05 X-DOI: 10.1080/09540962.2022.2147290 File-URL: http://hdl.handle.net/10.1080/09540962.2022.2147290 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:43:y:2023:i:4:p:370-373 Template-Type: ReDIF-Article 1.0 # input file: RPMM_A_2116179_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Louise Wilson Author-X-Name-First: Louise Author-X-Name-Last: Wilson Author-Name: Melissa Hawkins Author-X-Name-First: Melissa Author-X-Name-Last: Hawkins Author-Name: Max French Author-X-Name-First: Max Author-X-Name-Last: French Author-Name: Toby Lowe Author-X-Name-First: Toby Author-X-Name-Last: Lowe Author-Name: Hannah Hesselgreaves Author-X-Name-First: Hannah Author-X-Name-Last: Hesselgreaves Title: New development: Learning communities—an approach to dismantling barriers to collective improvement Abstract: Financial, performance and workload pressures on public services are increasing. Methods which enable practitioners to pool together and reflect on ‘practical wisdom’ to make better decisions in the navigation of complexity have the potential to improve the practitioner and service user experience and enable more effective targeting of resource-intensive interventions. This article contributes to the improved understanding of the practicalities, limitations and opportunities of surfacing and sharing tacit knowledge in the public sector environment. It will be of value to healthcare and social care practitioners, commissioners, service managers, educationalists and organizational development leads. Journal: Public Money & Management Pages: 374-377 Issue: 4 Volume: 43 Year: 2023 Month: 05 X-DOI: 10.1080/09540962.2022.2116179 File-URL: http://hdl.handle.net/10.1080/09540962.2022.2116179 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:43:y:2023:i:4:p:374-377 Template-Type: ReDIF-Article 1.0 # input file: RPMM_A_2179777_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Giuseppe Grossi Author-X-Name-First: Giuseppe Author-X-Name-Last: Grossi Author-Name: Andreea Hancu-Budui Author-X-Name-First: Andreea Author-X-Name-Last: Hancu-Budui Author-Name: Ana Zorio-Grima Author-X-Name-First: Ana Author-X-Name-Last: Zorio-Grima Title: New development: The shift of public sector auditing under the influence of institutional logics—the case of European Court of Auditors Abstract: This article is aimed at policy-makers and contributes to the debate on the shift towards performance and non-financial auditing in public sector organizations. It offers useful insights that national regulators and standard setters can consider when introducing new rules and standards in the audit sphere. Regulators and standard setters interested in teasing out the professional support that auditors can offer need to be aware of the need to blend economic efficiency targets with more sophisticated and sometimes not quantifiable assessment methods on specific topics. Journal: Public Money & Management Pages: 378-381 Issue: 4 Volume: 43 Year: 2023 Month: 05 X-DOI: 10.1080/09540962.2023.2179777 File-URL: http://hdl.handle.net/10.1080/09540962.2023.2179777 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:43:y:2023:i:4:p:378-381 Template-Type: ReDIF-Article 1.0 # input file: RPMM_A_2152993_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Matt Xerri Author-X-Name-First: Matt Author-X-Name-Last: Xerri Author-Name: Ben Farr Wharton Author-X-Name-First: Ben Farr Author-X-Name-Last: Wharton Author-Name: Yvonne Brunetto Author-X-Name-First: Yvonne Author-X-Name-Last: Brunetto Title: Debate: ‘Hyper lean’ post managerialism: exploring the impact of the ‘Trojan Horse’ effect of Covid 19 in decimating resourcing of the public sector workforce Journal: Public Money & Management Pages: 290-292 Issue: 4 Volume: 43 Year: 2023 Month: 05 X-DOI: 10.1080/09540962.2022.2152993 File-URL: http://hdl.handle.net/10.1080/09540962.2022.2152993 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:43:y:2023:i:4:p:290-292 Template-Type: ReDIF-Article 1.0 # input file: RPMM_A_1965390_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Juliano Francisco Baldissera Author-X-Name-First: Juliano Francisco Author-X-Name-Last: Baldissera Author-Name: Denis Dall’Asta Author-X-Name-First: Denis Author-X-Name-Last: Dall’Asta Author-Name: Delci Grapegia Dal Vesco Author-X-Name-First: Delci Grapegia Dal Author-X-Name-Last: Vesco Author-Name: Jorge Eduardo Scarpin Author-X-Name-First: Jorge Eduardo Author-X-Name-Last: Scarpin Author-Name: Clóvis Fiirst Author-X-Name-First: Clóvis Author-X-Name-Last: Fiirst Title: Determinants of public transparency: A study in Brazilian local governments Abstract: This article demonstrates that the transparency of Brazilian local governments, with regard to the provision of information to citizens, is related to environmental, institutional and political factors. It explores how transparency can be used by public managers to achieve their goals, whether for the public good or their private gain. It demonstrates how transparency can have both positive and negative aspects effects, which is why it is important to understand the theoretical and empirical conclusions of this research and its impact on the relationship between society and public administration. Journal: Public Money & Management Pages: 331-339 Issue: 4 Volume: 43 Year: 2023 Month: 05 X-DOI: 10.1080/09540962.2021.1965390 File-URL: http://hdl.handle.net/10.1080/09540962.2021.1965390 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:43:y:2023:i:4:p:331-339 Template-Type: ReDIF-Article 1.0 # input file: RPMM_A_1923168_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Hakyeon Lee Author-X-Name-First: Hakyeon Author-X-Name-Last: Lee Author-Name: Jinsol Park Author-X-Name-First: Jinsol Author-X-Name-Last: Park Author-Name: J. S. Butler Author-X-Name-First: J. S. Author-X-Name-Last: Butler Title: Forms of government and municipal financial performance Abstract: This paper finds that the political influence of a local mayor on the appointment of the chief administrative officer (CAO) has a negative influence on the financial outcomes of local governments, as evidenced by lower municipal bond ratings. This finding suggests that excessive political authority delegated to mayors may restrict managers from using long-term and apolitical financial strategies. The authors urge local governments to have a mechanism that insulates their CAOs from political pressures to increase government efficiency and decrease the risk of corruption. Journal: Public Money & Management Pages: 311-320 Issue: 4 Volume: 43 Year: 2023 Month: 05 X-DOI: 10.1080/09540962.2021.1923168 File-URL: http://hdl.handle.net/10.1080/09540962.2021.1923168 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:43:y:2023:i:4:p:311-320 Template-Type: ReDIF-Article 1.0 # input file: RPMM_A_1966197_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Celia Lee Author-X-Name-First: Celia Author-X-Name-Last: Lee Author-Name: Jong Min Lee Author-X-Name-First: Jong Min Author-X-Name-Last: Lee Author-Name: Yipeng Liu Author-X-Name-First: Yipeng Author-X-Name-Last: Liu Title: Catalysing innovation and digital transformation in combating the Covid-19 pandemic: Whole-of government collaborations in ICT, R&D, and business digitization in Singapore Abstract: This article illustrates how collaborative partnerships between the public and private sectors played a critical role in developing and deploying innovative practices in Singapore to manage the Covid-19 crisis. The study provides some important lessons for the international community to reduce the impact of emergencies by leveraging collaborative partnerships for innovation. Journal: Public Money & Management Pages: 340-348 Issue: 4 Volume: 43 Year: 2023 Month: 05 X-DOI: 10.1080/09540962.2021.1966197 File-URL: http://hdl.handle.net/10.1080/09540962.2021.1966197 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:43:y:2023:i:4:p:340-348 Template-Type: ReDIF-Article 1.0 # input file: RPMM_A_1992120_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Hege Hofstad Author-X-Name-First: Hege Author-X-Name-Last: Hofstad Author-Name: Eva Sørensen Author-X-Name-First: Eva Author-X-Name-Last: Sørensen Author-Name: Jacob Torfing Author-X-Name-First: Jacob Author-X-Name-Last: Torfing Author-Name: Trond Vedeld Author-X-Name-First: Trond Author-X-Name-Last: Vedeld Title: Leading co-creation for the green shift Abstract: Cities around the world are assuming responsibility for solving the climate crisis, and this bold endeavour calls for the co-creation of innovative green solutions. To be successful, co-creation requires the exercise of a particular type of co-creation leadership. To grasp the peculiarity of this leadership type, this article derives a set of co-creation leadership tasks based on the thorough analysis of the distinctive features of co-creation. The result is a list of no less than 15 carefully specified tasks that public managers can draw upon and learn to perform as part of their increasing efforts to use co-creation as a lever for green change. Journal: Public Money & Management Pages: 357-366 Issue: 4 Volume: 43 Year: 2023 Month: 05 X-DOI: 10.1080/09540962.2021.1992120 File-URL: http://hdl.handle.net/10.1080/09540962.2021.1992120 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:43:y:2023:i:4:p:357-366 Template-Type: ReDIF-Article 1.0 # input file: RPMM_A_1965311_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Sotirios Karatzimas Author-X-Name-First: Sotirios Author-X-Name-Last: Karatzimas Title: Government accounting literacy as an attribute of smart citizenship Abstract: Smart cities’ technological orientation makes citizens mere observers of the ‘smart’ choices made, with little room for participation. Citizen engagement is a social innovation process targeting the co-production of public value. Receiving sufficient ‘smart’ education in public sector accounting could be useful to citizens and the city alike. Cultivating citizens’ ability to understand, evaluate and monitor their city’s condition and performance could inspire citizens to actively engage: the ultimate goal being to facilitate the generation of public value through co-design. This education should target a continuous lifelong learning process, taking advantage of the significant role of citizens, education and technology within smart cities. Journal: Public Money & Management Pages: 293-301 Issue: 4 Volume: 43 Year: 2023 Month: 05 X-DOI: 10.1080/09540962.2021.1965311 File-URL: http://hdl.handle.net/10.1080/09540962.2021.1965311 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:43:y:2023:i:4:p:293-301 Template-Type: ReDIF-Article 1.0 # input file: RPMM_A_2007636_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Inga Narbutaité Aflaki Author-X-Name-First: Inga Narbutaité Author-X-Name-Last: Aflaki Author-Name: Magnus Lindh Author-X-Name-First: Magnus Author-X-Name-Last: Lindh Title: Empowering first-line managers as change leaders towards co-creation culture: the role of facilitated sensemaking Abstract: Implementing methodical co-creation as a new norm or social innovation in disability services takes more than regulatory policy steering or just delegating the change leadership mandate to first-line managers (FLMs). First, motivating and empowering FLMs requires sensemaking that is grounded in asset-based and sense-of-coherence approaches that both recognize and disturb their situated service narrative. Facilitated collective dialogues that are based on deep listening and salutogenic approach may help promote change towards the co-creative service culture. Second, pathological narratives that weaken FLMs’ motivation and perceived abilities may be gradually transformed to instead empower them for change leadership. Journal: Public Money & Management Pages: 502-511 Issue: 5 Volume: 43 Year: 2023 Month: 07 X-DOI: 10.1080/09540962.2021.2007636 File-URL: http://hdl.handle.net/10.1080/09540962.2021.2007636 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:43:y:2023:i:5:p:502-511 Template-Type: ReDIF-Article 1.0 # input file: RPMM_A_1996005_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Rhys Andrews Author-X-Name-First: Rhys Author-X-Name-Last: Andrews Author-Name: Laurence Ferry Author-X-Name-First: Laurence Author-X-Name-Last: Ferry Title: Political control and audit fees: an empirical analysis of local state-owned enterprises in England Abstract: We need to know more about the financial accountability of corporatized public services. In this article, the authors analyse the audit fees of a large sample of English local SOEs from 2009–2017, assessing the impact of board composition and ownership structure on those fees. SOEs with more politicians on their boards of directors had higher audit costs and this was especially so for majority-owned SOEs. This article highlights the need for policy-makers to evaluate the consistency of auditing arrangements for the hybrid arm’s-length organizations delivering public services. Journal: Public Money & Management Pages: 438-446 Issue: 5 Volume: 43 Year: 2023 Month: 07 X-DOI: 10.1080/09540962.2021.1996005 File-URL: http://hdl.handle.net/10.1080/09540962.2021.1996005 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:43:y:2023:i:5:p:438-446 Template-Type: ReDIF-Article 1.0 # input file: RPMM_A_1999596_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Ancy Gamage Author-X-Name-First: Ancy Author-X-Name-Last: Gamage Title: Content and process approach to the job demands-resources model of emotional labour: A conceptual model Abstract: This article’s conceptual model provides a holistic lens for exploring the work environment of emotional labour (EL). Research has demonstrated high levels of burnout and mental health issues among EL workers. The negative outcomes associated with EL work are even more pronounced in the present Covid-19 landscape. By understanding EL workers’ cognitive processes, organizations stand a better chance of promoting work engagement, well-being, and effective organizational functioning. Practically, organizations may have to provide training and support to line managers to enable them to evolve within the same mindset as EL workers. Senior managers also have to exhibit visible support to workplace initiatives to allow for consistent implementation of job resources. Journal: Public Money & Management Pages: 388-396 Issue: 5 Volume: 43 Year: 2023 Month: 07 X-DOI: 10.1080/09540962.2021.1999596 File-URL: http://hdl.handle.net/10.1080/09540962.2021.1999596 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:43:y:2023:i:5:p:388-396 Template-Type: ReDIF-Article 1.0 # input file: RPMM_A_2196028_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Bishoy L. Zaki Author-X-Name-First: Bishoy L. Author-X-Name-Last: Zaki Title: New development: Strategic planning in interesting times—From inter-crisis to intra-crisis responses Abstract: As an intensive, long-term oriented and deliberative process, strategic planning is generally viewed as an essential practice in the public sector, yet mostly in relatively stable or non-crisis contexts. However, emerging crisis types (such as ‘creeping crises’) come with a novel mixture of features that disrupt conventional norms of public administration, crisis governance and policy-making. Drawing on the theories of creeping crises, strategic planning and empirical observations, the author explains how such crises create windows of opportunity for intra-crisis strategic planning. In such crisis conditions, practitioners should dedicate sufficient time to undertake intra-crisis strategic planning to drive crisis policy-making and crisis governance, rather than engaging in ad hoc and stopgap crisis responses. Journal: Public Money & Management Pages: 521-524 Issue: 5 Volume: 43 Year: 2023 Month: 07 X-DOI: 10.1080/09540962.2023.2196028 File-URL: http://hdl.handle.net/10.1080/09540962.2023.2196028 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:43:y:2023:i:5:p:521-524 Template-Type: ReDIF-Article 1.0 # input file: RPMM_A_1995149_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Iniobong Enang Author-X-Name-First: Iniobong Author-X-Name-Last: Enang Author-Name: Stephen Bailey Author-X-Name-First: Stephen Author-X-Name-Last: Bailey Author-Name: Gillian Brydson Author-X-Name-First: Gillian Author-X-Name-Last: Brydson Author-Name: Darinka Asenova Author-X-Name-First: Darinka Author-X-Name-Last: Asenova Title: Implementing new funding and governance structures in Scottish schools: associated social risks Abstract: This article assesses possible unintended consequences of a targeted funding model for school education by analysing a Scottish Government policy operationalized via the Pupil Equity Fund (PEF) allocated directly to Scottish schools. Analysis herein reveals implementation of new funding and governance structures within school education may introduce social risks and, in particular, that a targeted policy approach can frustrate a holistic approach and thereby constrain achievement of intended policy objectives. This analysis utilizes a unique read-across between disciplines and contributes to the study of policy-making in public services by exploring contextual risk management frameworks with that of school improvement. Journal: Public Money & Management Pages: 456-462 Issue: 5 Volume: 43 Year: 2023 Month: 07 X-DOI: 10.1080/09540962.2021.1995149 File-URL: http://hdl.handle.net/10.1080/09540962.2021.1995149 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:43:y:2023:i:5:p:456-462 Template-Type: ReDIF-Article 1.0 # input file: RPMM_A_1996074_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Line Moisan Author-X-Name-First: Line Author-X-Name-Last: Moisan Author-Name: Pierre-Luc Fournier Author-X-Name-First: Pierre-Luc Author-X-Name-Last: Fournier Author-Name: Denis Lagacé Author-X-Name-First: Denis Author-X-Name-Last: Lagacé Title: Levers of social services integration: performance management system and Lean-related management tools Abstract: This article provides a novel perspective on the use of Lean-related management approaches in the context of social services integration. While the literature on Lean and performance management systems in public services is growing, little has been published about social services. As the demand for such services is likely to keep increasing, organizations will be under more and more pressure to deliver accessible services. This article shows how organizations providing social services can leverage management systems and their tools to favour integration and improved performance. Journal: Public Money & Management Pages: 463-472 Issue: 5 Volume: 43 Year: 2023 Month: 07 X-DOI: 10.1080/09540962.2021.1996074 File-URL: http://hdl.handle.net/10.1080/09540962.2021.1996074 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:43:y:2023:i:5:p:463-472 Template-Type: ReDIF-Article 1.0 # input file: RPMM_A_2073080_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Adina Dudau Author-X-Name-First: Adina Author-X-Name-Last: Dudau Author-Name: Yvonne Brunetto Author-X-Name-First: Yvonne Author-X-Name-Last: Brunetto Title: Editorial: Walking the talk of managing emotional labour Journal: Public Money & Management Pages: 383-385 Issue: 5 Volume: 43 Year: 2023 Month: 07 X-DOI: 10.1080/09540962.2022.2073080 File-URL: http://hdl.handle.net/10.1080/09540962.2022.2073080 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:43:y:2023:i:5:p:383-385 Template-Type: ReDIF-Article 1.0 # input file: RPMM_A_1995989_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Barbara Allen Author-X-Name-First: Barbara Author-X-Name-Last: Allen Author-Name: Michael Macaulay Author-X-Name-First: Michael Author-X-Name-Last: Macaulay Title: New development: Ethical dilemmas and emotional labour—what can we learn from the shared Covid-19 crisis? Abstract: This article will be of value to public officials and managers who are grappling with the ethical questions arising from public sector work and service delivery. This is especially relevant in the context of Covid-19 where new forms of emotional labour are emerging. Procurement officers and politicians are encouraged to consider the possibilities of unethical behaviour and the consequences. Journal: Public Money & Management Pages: 427-429 Issue: 5 Volume: 43 Year: 2023 Month: 07 X-DOI: 10.1080/09540962.2021.1995989 File-URL: http://hdl.handle.net/10.1080/09540962.2021.1995989 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:43:y:2023:i:5:p:427-429 Template-Type: ReDIF-Article 1.0 # input file: RPMM_A_2192025_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Peter Eckersley Author-X-Name-First: Peter Author-X-Name-Last: Eckersley Author-Name: Charlotte Pell Author-X-Name-First: Charlotte Author-X-Name-Last: Pell Title: Debate: We need to be honest about the validity and purpose of business cases in public services Journal: Public Money & Management Pages: 434-435 Issue: 5 Volume: 43 Year: 2023 Month: 07 X-DOI: 10.1080/09540962.2023.2192025 File-URL: http://hdl.handle.net/10.1080/09540962.2023.2192025 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:43:y:2023:i:5:p:434-435 Template-Type: ReDIF-Article 1.0 # input file: RPMM_A_2198909_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Paolo Ferri Author-X-Name-First: Paolo Author-X-Name-Last: Ferri Author-Name: Garry D. Carnegie Author-X-Name-First: Garry D. Author-X-Name-Last: Carnegie Author-Name: Shannon I. L. Sidaway Author-X-Name-First: Shannon I. L. Author-X-Name-Last: Sidaway Title: Debate: The fallacy of making non-financial resources into financial resources without concern for their context—A reply to Christiaens (2022) Journal: Public Money & Management Pages: 436-437 Issue: 5 Volume: 43 Year: 2023 Month: 07 X-DOI: 10.1080/09540962.2023.2198909 File-URL: http://hdl.handle.net/10.1080/09540962.2023.2198909 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:43:y:2023:i:5:p:436-437 Template-Type: ReDIF-Article 1.0 # input file: RPMM_A_2004695_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Philna Coetzee Author-X-Name-First: Philna Author-X-Name-Last: Coetzee Author-Name: Lourens Erasmus Author-X-Name-First: Lourens Author-X-Name-Last: Erasmus Author-Name: Audrey Legodi Author-X-Name-First: Audrey Author-X-Name-Last: Legodi Author-Name: Mangakane Pududu Author-X-Name-First: Mangakane Author-X-Name-Last: Pududu Author-Name: Shan Malan Author-X-Name-First: Shan Author-X-Name-Last: Malan Title: Root influence on public sector audit committee effectiveness: revisiting methodological and theoretical research dimensions Abstract: This article identifies six root influence themes of South African public sector audit committee effectiveness. With members’ independence, competence, internal auditing, and knowledge of the business being well documented, the themes of the committee’s own leadership and external leadership are under-explored. Aspects added to the current body of knowledge include accepting accountability for decisions, the chair’s extent of power and having the ability to take a stand against management malpractices for internal leadership. Political interference, the standing of the management team and the interaction between management and the committee are identified as external leadership influencers. Decision-makers, audit professionals and regulators should take note of these six root influences in general and destructive leadership behaviour in particular, to ensure that it is appropriately managed. Journal: Public Money & Management Pages: 483-492 Issue: 5 Volume: 43 Year: 2023 Month: 07 X-DOI: 10.1080/09540962.2021.2004695 File-URL: http://hdl.handle.net/10.1080/09540962.2021.2004695 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:43:y:2023:i:5:p:483-492 Template-Type: ReDIF-Article 1.0 # input file: RPMM_A_2003101_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Paresh Wankhade Author-X-Name-First: Paresh Author-X-Name-Last: Wankhade Title: New development: A ‘journey of personal and professional emotions’—emergency ambulance professionals during Covid-19 Abstract: This article explores the consequences of emotional labour on UK NHS ambulance staff and their response to the Covid-19 pandemic. It highlights the challenges faced by ambulance crews while dealing with their emotional labour within the context of organizational settings. Research findings also explain the importance of emergency responders’ psychosocial wellbeing. The article has clear relevance as to how frontline staff manage their emotional labour in other emergency service settings, such as the police and fire and rescue services. Journal: Public Money & Management Pages: 424-426 Issue: 5 Volume: 43 Year: 2023 Month: 07 X-DOI: 10.1080/09540962.2021.2003101 File-URL: http://hdl.handle.net/10.1080/09540962.2021.2003101 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:43:y:2023:i:5:p:424-426 Template-Type: ReDIF-Article 1.0 # input file: RPMM_A_1946318_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Rebecca McCaffry Author-X-Name-First: Rebecca Author-X-Name-Last: McCaffry Author-Name: Susan Ní Chríodáin Author-X-Name-First: Susan Author-X-Name-Last: Ní Chríodáin Title: Debate: Accounting for emotions—the quest for authenticity Journal: Public Money & Management Pages: 386-387 Issue: 5 Volume: 43 Year: 2023 Month: 07 X-DOI: 10.1080/09540962.2021.1946318 File-URL: http://hdl.handle.net/10.1080/09540962.2021.1946318 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:43:y:2023:i:5:p:386-387 Template-Type: ReDIF-Article 1.0 # input file: RPMM_A_1831180_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Alexander C. Henderson Author-X-Name-First: Alexander C. Author-X-Name-Last: Henderson Author-Name: Erin L. Borry Author-X-Name-First: Erin L. Author-X-Name-Last: Borry Title: The emotional burdens of public service: rules, trust, and emotional labour in emergency medical services Abstract: Street-level emergency medical services (EMS) providers are charged with assisting others in potentially life-threatening incidents while suppressing emotions that would betray the seriousness of the situation. This paper poses a central question about their work: in what ways do aspects of organizational life, like rules and trust, influence the experience of emotional labour? Red tape is shown to increase ‘false face’ emotional labour, while consistent rule administration, supervisor support, and trust decreases false face in the form of hiding emotions. Journal: Public Money & Management Pages: 405-414 Issue: 5 Volume: 43 Year: 2023 Month: 07 X-DOI: 10.1080/09540962.2020.1831180 File-URL: http://hdl.handle.net/10.1080/09540962.2020.1831180 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:43:y:2023:i:5:p:405-414 Template-Type: ReDIF-Article 1.0 # input file: RPMM_A_2173369_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Fuad Rakhman Author-X-Name-First: Fuad Author-X-Name-Last: Rakhman Author-Name: Shahrokh Saudagaran Author-X-Name-First: Shahrokh Author-X-Name-Last: Saudagaran Title: The effect of political budget cycle on local governments’ financial statements in a young democracy Abstract: This article investigates whether the political budget cycle exists among local governments in Indonesia by examining if there are significant decreases in surplus and cash holdings and increases in current liabilities around election years. Investigating the political budget cycle in Indonesia is important because it is a young democracy where the political budget cycle is usually more prevalent. As local governments’ financial reports are publicly available, concerned citizens can use the financial reports to detect the presence of political budget cycles and to assess their magnitude. This increases budget transparency which, in turn, increases accountability to voters—particularly at the local level. Journal: Public Money & Management Pages: 512-520 Issue: 5 Volume: 43 Year: 2023 Month: 07 X-DOI: 10.1080/09540962.2023.2173369 File-URL: http://hdl.handle.net/10.1080/09540962.2023.2173369 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:43:y:2023:i:5:p:512-520 Template-Type: ReDIF-Article 1.0 # input file: RPMM_A_2191473_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: The Editors Title: Correction Journal: Public Money & Management Pages: 525-525 Issue: 5 Volume: 43 Year: 2023 Month: 07 X-DOI: 10.1080/09540962.2023.2191473 File-URL: http://hdl.handle.net/10.1080/09540962.2023.2191473 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:43:y:2023:i:5:p:525-525 Template-Type: ReDIF-Article 1.0 # input file: RPMM_A_2000693_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Frans D. J. van Schaik Author-X-Name-First: Frans D. J. Author-X-Name-Last: van Schaik Title: Reconciliation of budgeting and accounting Abstract: Using an archival study of financial statements prepared in accordance with International Public Sector Accounting Standards (IPSAS), this article reports on inconsistent practices and the lack of explanation of the differences between budget execution and accrual accounting. If the recommendations in this article are followed, public sector financial statements will be more accessible and comparable, adding to the credibility of public sector financial reporting. Journal: Public Money & Management Pages: 473-482 Issue: 5 Volume: 43 Year: 2023 Month: 07 X-DOI: 10.1080/09540962.2021.2000693 File-URL: http://hdl.handle.net/10.1080/09540962.2021.2000693 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:43:y:2023:i:5:p:473-482 Template-Type: ReDIF-Article 1.0 # input file: RPMM_A_2201121_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Andrew Massey Author-X-Name-First: Andrew Author-X-Name-Last: Massey Title: Debate: A public service fit for purpose Journal: Public Money & Management Pages: 430-431 Issue: 5 Volume: 43 Year: 2023 Month: 07 X-DOI: 10.1080/09540962.2023.2201121 File-URL: http://hdl.handle.net/10.1080/09540962.2023.2201121 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:43:y:2023:i:5:p:430-431 Template-Type: ReDIF-Article 1.0 # input file: RPMM_A_1940481_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Ben Farr-Wharton Author-X-Name-First: Ben Author-X-Name-Last: Farr-Wharton Author-Name: Matthew Xerri Author-X-Name-First: Matthew Author-X-Name-Last: Xerri Author-Name: Chiara Saccon Author-X-Name-First: Chiara Author-X-Name-Last: Saccon Author-Name: Yvonne Brunetto Author-X-Name-First: Yvonne Author-X-Name-Last: Brunetto Title: Leadership matters to the police: Managing emotional labour through authentic leadership Abstract: Policing is stressful, and this stress is amplified as a result of chronic under-resourcing and escalating red tape. Frontline managers of police play a crucial role in mitigating police stress, and improving their wellbeing. The research in this article highlights that police managers also shape the turnover intentions of officers. The implication is that policing organizations need to support their managers and leaders to develop qualities that advance the wellbeing of their staff, in order to address workplace stress and turnover. Journal: Public Money & Management Pages: 415-423 Issue: 5 Volume: 43 Year: 2023 Month: 07 X-DOI: 10.1080/09540962.2021.1940481 File-URL: http://hdl.handle.net/10.1080/09540962.2021.1940481 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:43:y:2023:i:5:p:415-423 Template-Type: ReDIF-Article 1.0 # input file: RPMM_A_2001165_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Leonie Newnham Author-X-Name-First: Leonie Author-X-Name-Last: Newnham Author-Name: Adela J. McMurray Author-X-Name-First: Adela J. Author-X-Name-Last: McMurray Title: Land management innovation and sustainability in Victoria, Australia—a longitudinal view Abstract: This article represents a longitudinal case study addressing innovative change within public sector land management functions in Victoria, Australia. It is significant as it connects together a range of factors that influenced and changed public policy in this important sector of the economy while substantial changes to its operations occurred. This change was tracked over many years by a public sector practitioner teamed with a research professional giving an unusual view of the process and providing rare insights. It highlights how departmental level changes led to progressive innovations to an organization and its service delivery resulting in sustainability outcomes. Journal: Public Money & Management Pages: 447-455 Issue: 5 Volume: 43 Year: 2023 Month: 07 X-DOI: 10.1080/09540962.2021.2001165 File-URL: http://hdl.handle.net/10.1080/09540962.2021.2001165 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:43:y:2023:i:5:p:447-455 Template-Type: ReDIF-Article 1.0 # input file: RPMM_A_2001180_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Catherine Needham Author-X-Name-First: Catherine Author-X-Name-Last: Needham Author-Name: Elizabeth Griffiths Author-X-Name-First: Elizabeth Author-X-Name-Last: Griffiths Author-Name: Catherine Mangan Author-X-Name-First: Catherine Author-X-Name-Last: Mangan Title: ‘While you’re there, can you just … ’ The emotional labour of role extending in public services Abstract: As public services are redesigned to lever more activities into each contact with the public, this has extended the roles of public service workers beyond core competencies. The fire service case indicates that role extension should not be seen as a cost-free add-on, as it reduces the mitigating factors which help workers to manage emotional labour. Where public services are encouraging staff to role extend, organizations need to be much more aware of and supportive of the emotional strain and provide appropriate training. Journal: Public Money & Management Pages: 397-404 Issue: 5 Volume: 43 Year: 2023 Month: 07 X-DOI: 10.1080/09540962.2021.2001180 File-URL: http://hdl.handle.net/10.1080/09540962.2021.2001180 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:43:y:2023:i:5:p:397-404 Template-Type: ReDIF-Article 1.0 # input file: RPMM_A_2204623_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Ringa Raudla Author-X-Name-First: Ringa Author-X-Name-Last: Raudla Author-Name: Matti Ylönen Author-X-Name-First: Matti Author-X-Name-Last: Ylönen Author-Name: Hanna Kuusela Author-X-Name-First: Hanna Author-X-Name-Last: Kuusela Title: Debate: Management consultants and public management reforms Journal: Public Money & Management Pages: 432-433 Issue: 5 Volume: 43 Year: 2023 Month: 07 X-DOI: 10.1080/09540962.2023.2204623 File-URL: http://hdl.handle.net/10.1080/09540962.2023.2204623 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:43:y:2023:i:5:p:432-433 Template-Type: ReDIF-Article 1.0 # input file: RPMM_A_2002557_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Bong Hwan Kim Author-X-Name-First: Bong Hwan Author-X-Name-Last: Kim Author-Name: Joong Gi Ahn Author-X-Name-First: Joong Gi Author-X-Name-Last: Ahn Author-Name: Hoyong Jung Author-X-Name-First: Hoyong Author-X-Name-Last: Jung Title: Does longer deliberation by the legislature increase the efficiency of the government budget? Abstract: The extension of the review period is a crucial instrument for ensuring that lawmakers take an active role in the budget process. This article suggests that a longer deliberation period for a legislature can improve budget efficiency. Moreover, a more diverse legislature has a wider and more balanced range of perspectives, which further improves its decision efficiency. These results support the recent wave of legislative budget activism, which has been observed globally in both developed and developing countries. Journal: Public Money & Management Pages: 493-501 Issue: 5 Volume: 43 Year: 2023 Month: 07 X-DOI: 10.1080/09540962.2021.2002557 File-URL: http://hdl.handle.net/10.1080/09540962.2021.2002557 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:43:y:2023:i:5:p:493-501 Template-Type: ReDIF-Article 1.0 # input file: RPMM_A_2045063_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Sarah Russo Author-X-Name-First: Sarah Author-X-Name-Last: Russo Author-Name: Pasquale Ruggiero Author-X-Name-First: Pasquale Author-X-Name-Last: Ruggiero Author-Name: Riccardo Mussari Author-X-Name-First: Riccardo Author-X-Name-Last: Mussari Title: Unveiling the paradox of public administrations’ risk and crisis communication during Covid-19 Abstract: This article explains how social media (SM) was used by regional administrations in Italy to mitigate the effect of the Covid-19 pandemic and deliver central government orders. SM posting increases public engagement, as well creating public value. The results of this empirical study suggest that local and regional governments should make SM a major part of their communication strategies. Journal: Public Money & Management Pages: 635-644 Issue: 6 Volume: 43 Year: 2023 Month: 08 X-DOI: 10.1080/09540962.2022.2045063 File-URL: http://hdl.handle.net/10.1080/09540962.2022.2045063 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:43:y:2023:i:6:p:635-644 Template-Type: ReDIF-Article 1.0 # input file: RPMM_A_2207875_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Eva Elisabeth Wittbom Author-X-Name-First: Eva Elisabeth Author-X-Name-Last: Wittbom Author-Name: Anneli Irene Häyrén Author-X-Name-First: Anneli Irene Author-X-Name-Last: Häyrén Title: Debate: Can gender mainstreaming overcome the weaknesses of gender budgeting? Journal: Public Money & Management Pages: 532-532 Issue: 6 Volume: 43 Year: 2023 Month: 08 X-DOI: 10.1080/09540962.2023.2207875 File-URL: http://hdl.handle.net/10.1080/09540962.2023.2207875 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:43:y:2023:i:6:p:532-532 Template-Type: ReDIF-Article 1.0 # input file: RPMM_A_2165274_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Susana Jorge Author-X-Name-First: Susana Author-X-Name-Last: Jorge Author-Name: Lina Coelho Author-X-Name-First: Lina Author-X-Name-Last: Coelho Author-Name: Liliana Pimentel Author-X-Name-First: Liliana Author-X-Name-Last: Pimentel Title: The institutional environment of gender budgeting: Learning from the Portuguese experience Abstract: This article calls attention to how the main actors, governance, and political issues play and interlace in developing gender budgeting (GB), hindering or fostering the initiation process. The successful implementation of GB requires political commitment at the highest national levels, particularly the Ministry of Finance; close and effective collaboration between gender equality authorities and budgetary authorities with capacity on GB matters; and a budgeting method appropriate for public policy assessment, such as programme-based budgeting. If these key conditions are not met, competitive logics from civil service and civil society may prevail over the state’s logic, resulting in limited progress. Journal: Public Money & Management Pages: 576-585 Issue: 6 Volume: 43 Year: 2023 Month: 08 X-DOI: 10.1080/09540962.2023.2165274 File-URL: http://hdl.handle.net/10.1080/09540962.2023.2165274 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:43:y:2023:i:6:p:576-585 Template-Type: ReDIF-Article 1.0 # input file: RPMM_A_2035528_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Vesna Garvanlieva Andonova Author-X-Name-First: Vesna Garvanlieva Author-X-Name-Last: Andonova Author-Name: Borce Trenovski Author-X-Name-First: Borce Author-X-Name-Last: Trenovski Title: Assessing public spending efficiency in South East European countries—a data envelopment analysis (DEA) approach Abstract: This article analyses the public spending performance and efficiency of South East European (SSE) countries for the period 2010–2019, ranking Slovenia as the best performer and Greece as the worst. The article provides evidence-based policy recommendations for countries to improve their performance with the same inputs, as well as to decrease inputs to achieve same performance. The authors used data envelopment analysis to provide an insight into how the effectiveness and efficiency of the education and public infrastructure sectors might be improved. Journal: Public Money & Management Pages: 618-626 Issue: 6 Volume: 43 Year: 2023 Month: 08 X-DOI: 10.1080/09540962.2022.2035528 File-URL: http://hdl.handle.net/10.1080/09540962.2022.2035528 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:43:y:2023:i:6:p:618-626 Template-Type: ReDIF-Article 1.0 # input file: RPMM_A_2159167_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Scott Brenton Author-X-Name-First: Scott Author-X-Name-Last: Brenton Title: The institutionalization of gender budgeting and prospects for intersectional analysis Abstract: The intersectional gender budgeting approach presented in this article invites more fundamental changes to existing budget processes with more inclusive public participation, institutional changes and reallocating resources within government, less dependence on quantifiable and discrete categorizations, and possibilities for corrective actions. Gender budgeting is currently not effectively embedded in budget processes, nor is it achieving its intended outcomes, and therefore a different approach is needed. The new approach does not require increasing governments’ spending and has the potential for long-term benefits and savings. The article explains how intersectionality should be applied, warning against misappropriation by governments when it becomes a ‘catch-all’ or umbrella term to group all forms of inequality together, reproducing marginalization at the intersections. Journal: Public Money & Management Pages: 533-542 Issue: 6 Volume: 43 Year: 2023 Month: 08 X-DOI: 10.1080/09540962.2022.2159167 File-URL: http://hdl.handle.net/10.1080/09540962.2022.2159167 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:43:y:2023:i:6:p:533-542 Template-Type: ReDIF-Article 1.0 # input file: RPMM_A_2185415_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Ana Marija Sikirić Simčić Author-X-Name-First: Ana Marija Sikirić Author-X-Name-Last: Simčić Author-Name: Davor Vašiček Author-X-Name-First: Davor Author-X-Name-Last: Vašiček Title: Gender responsive budgeting: The case of Croatia Abstract: Gender-responsive budgeting (GRB) is an important mechanism for ensuring greater alignment between economic goals and the social commitments of local and regional governments. The most important prerequisite for implementation is a strong political will, which should be present at all stages of the process. The implementation of a GRB should be supported by everyone involved in the government, regardless of area and level. It requires radical change, so it should be approached gradually but consistently. The process needs to be started with small steps, as in the case of the city of Zagreb. Journal: Public Money & Management Pages: 543-550 Issue: 6 Volume: 43 Year: 2023 Month: 08 X-DOI: 10.1080/09540962.2023.2185415 File-URL: http://hdl.handle.net/10.1080/09540962.2023.2185415 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:43:y:2023:i:6:p:543-550 Template-Type: ReDIF-Article 1.0 # input file: RPMM_A_2172819_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Birgit Moser-Plautz Author-X-Name-First: Birgit Author-X-Name-Last: Moser-Plautz Author-Name: Sanja Korac Author-X-Name-First: Sanja Author-X-Name-Last: Korac Title: Debate: Austria and Germany—diametrically-opposed approaches to gender budgeting Journal: Public Money & Management Pages: 530-531 Issue: 6 Volume: 43 Year: 2023 Month: 08 X-DOI: 10.1080/09540962.2023.2172819 File-URL: http://hdl.handle.net/10.1080/09540962.2023.2172819 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:43:y:2023:i:6:p:530-531 Template-Type: ReDIF-Article 1.0 # input file: RPMM_A_2201041_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Giovanna Galizzi Author-X-Name-First: Giovanna Author-X-Name-Last: Galizzi Author-Name: Gaia Bassani Author-X-Name-First: Gaia Author-X-Name-Last: Bassani Author-Name: Cristiana Cattaneo Author-X-Name-First: Cristiana Author-X-Name-Last: Cattaneo Title: How to integrate gender budgeting in the public agenda: insights from an Italian local government Abstract: This article presents guidance for public managers and policy-makers who are voluntarily developing gender budgeting (GB) at a local level. The article provides useful insights to local government managers on how to develop a GB initiative and what factors determine full integration into the public budget. Local policy-makers should consider gender as a strategic value to be integrated in all of the programmes and activities of a public sector organization, and they need to involve stakeholders in GB implementation and use. Journal: Public Money & Management Pages: 551-558 Issue: 6 Volume: 43 Year: 2023 Month: 08 X-DOI: 10.1080/09540962.2023.2201041 File-URL: http://hdl.handle.net/10.1080/09540962.2023.2201041 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:43:y:2023:i:6:p:551-558 Template-Type: ReDIF-Article 1.0 # input file: RPMM_A_2185416_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Antonio Manuel López-Hernández Author-X-Name-First: Antonio Manuel Author-X-Name-Last: López-Hernández Author-Name: Laura Romero-Ramos Author-X-Name-First: Laura Author-X-Name-Last: Romero-Ramos Author-Name: Jesús Mauricio Flórez-Parra Author-X-Name-First: Jesús Mauricio Author-X-Name-Last: Flórez-Parra Author-Name: María Victoria López-Pérez Author-X-Name-First: María Victoria Author-X-Name-Last: López-Pérez Title: External control of gender budget implementation: Experience of the Audit Office of Andalusia Abstract: This article provides guidance to public administrations that are implementing budgets with a gender perspective. The implementation of gender budgeting (GB) in the autonomous community of Andalusia would be more successful if a more extensive regulatory framework were to be established, supporting the obligations of the different agents involved. In addition, more monitoring is needed by control bodies—audits—both internal and external, to cover all phases of the budget cycle: preparation, implementation and evaluation. Journal: Public Money & Management Pages: 559-566 Issue: 6 Volume: 43 Year: 2023 Month: 08 X-DOI: 10.1080/09540962.2023.2185416 File-URL: http://hdl.handle.net/10.1080/09540962.2023.2185416 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:43:y:2023:i:6:p:559-566 Template-Type: ReDIF-Article 1.0 # input file: RPMM_A_2022272_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Doaa Aly Author-X-Name-First: Doaa Author-X-Name-Last: Aly Author-Name: Muath Abdelqader Author-X-Name-First: Muath Author-X-Name-Last: Abdelqader Author-Name: Tamer K. Darwish Author-X-Name-First: Tamer K. Author-X-Name-Last: Darwish Author-Name: Katarzyna Scott Author-X-Name-First: Katarzyna Author-X-Name-Last: Scott Title: The impact of healthcare board characteristics on NHS trust performance Abstract: This article provides insights for NHS foundation trusts (FTs) that have adopted, or are planning to adopt, changes to their boards’ style and structure to improve their governance and performance. Results revealed that, to improve performance, FTs should try to minimize turnover on the board of directors; improve attendance at board meetings; and increase the number of non-executive directors on the board. Further, increasing clinical expertise on the board would benefit financial performance and produce a better Care Quality Commission (CQC) score. Such implications are also relevant to other healthcare settings which have similar institutional setups, particularly those in Europe. Journal: Public Money & Management Pages: 594-601 Issue: 6 Volume: 43 Year: 2023 Month: 08 X-DOI: 10.1080/09540962.2021.2022272 File-URL: http://hdl.handle.net/10.1080/09540962.2021.2022272 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:43:y:2023:i:6:p:594-601 Template-Type: ReDIF-Article 1.0 # input file: RPMM_A_2020976_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Ringa Raudla Author-X-Name-First: Ringa Author-X-Name-Last: Raudla Author-Name: Sebastian Bur Author-X-Name-First: Sebastian Author-X-Name-Last: Bur Title: Austerity and the use of performance information in the budget process Abstract: Using evidence from Austria, Ireland and Portugal, the authors show that, although the experience of a fiscal crisis can act as a useful trigger for adopting performance budgeting reforms, the context of fiscal stress and austerity does not offer a fertile ground for implementing reforms. In addition, it can undermine the use of performance information in budgetary decision-making. This article will help policy-makers and practitioners to develop realistic expectations about the impacts of performance budgeting in a climate of austerity and fiscal stress. Journal: Public Money & Management Pages: 627-634 Issue: 6 Volume: 43 Year: 2023 Month: 08 X-DOI: 10.1080/09540962.2021.2020976 File-URL: http://hdl.handle.net/10.1080/09540962.2021.2020976 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:43:y:2023:i:6:p:627-634 Template-Type: ReDIF-Article 1.0 # input file: RPMM_A_2247756_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Giovanna Galizzi Author-X-Name-First: Giovanna Author-X-Name-Last: Galizzi Author-Name: Elina Meliou Author-X-Name-First: Elina Author-X-Name-Last: Meliou Author-Name: Ileana Steccolini Author-X-Name-First: Ileana Author-X-Name-Last: Steccolini Title: Editorial: Gender budgeting—Insights from contemporary experiences Journal: Public Money & Management Pages: 527-529 Issue: 6 Volume: 43 Year: 2023 Month: 08 X-DOI: 10.1080/09540962.2023.2247756 File-URL: http://hdl.handle.net/10.1080/09540962.2023.2247756 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:43:y:2023:i:6:p:527-529 Template-Type: ReDIF-Article 1.0 # input file: RPMM_A_2210386_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Eduardo Grin Author-X-Name-First: Eduardo Author-X-Name-Last: Grin Title: Debate: The narrowness of the concept of governance adopted by the Brazilian government and the role of the court of accounts Journal: Public Money & Management Pages: 592-593 Issue: 6 Volume: 43 Year: 2023 Month: 08 X-DOI: 10.1080/09540962.2023.2210386 File-URL: http://hdl.handle.net/10.1080/09540962.2023.2210386 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:43:y:2023:i:6:p:592-593 Template-Type: ReDIF-Article 1.0 # input file: RPMM_A_2198907_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: B. Guy Peters Author-X-Name-First: B. Guy Author-X-Name-Last: Peters Author-Name: John P. Burns Author-X-Name-First: John P. Author-X-Name-Last: Burns Title: Debate: Politicians and their vast post-service wealth Journal: Public Money & Management Pages: 590-591 Issue: 6 Volume: 43 Year: 2023 Month: 08 X-DOI: 10.1080/09540962.2023.2198907 File-URL: http://hdl.handle.net/10.1080/09540962.2023.2198907 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:43:y:2023:i:6:p:590-591 Template-Type: ReDIF-Article 1.0 # input file: RPMM_A_2165275_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Angela O’Hagan Author-X-Name-First: Angela Author-X-Name-Last: O’Hagan Author-Name: Suzanna Nesom Author-X-Name-First: Suzanna Author-X-Name-Last: Nesom Title: Watching the neighbours: gender budgeting in Scotland and Wales Abstract: There are opportunities and increased activities to advance gender budgeting across the UK’s devolved nations with high levels of engagement in policy learning and knowledge exchange across the nations which this article explains. This article provides evidence of progress in Scotland and Wales up to 2022, achieved through the engagement of government, civil society, and academic and professional organizations. It presents a clear analysis of the levers that have been created and opportunities that remain for the full adoption of gender budgeting as an approach to progressive public finance management in the context of devolution and ongoing development of public finance processes. Journal: Public Money & Management Pages: 567-575 Issue: 6 Volume: 43 Year: 2023 Month: 08 X-DOI: 10.1080/09540962.2023.2165275 File-URL: http://hdl.handle.net/10.1080/09540962.2023.2165275 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:43:y:2023:i:6:p:567-575 Template-Type: ReDIF-Article 1.0 # input file: RPMM_A_2021666_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Welat Songur Author-X-Name-First: Welat Author-X-Name-Last: Songur Title: System of choice promotes ethnically-profiled elderly care and older migrants’ use of elderly care: Evidence from Sweden’s three largest cities Abstract: This article will be useful to policy-makers and managers in understanding how the system of choice and public procurement can facilitate care and access to welfare services for disadvantaged groups. Private sector companies were found to successfully provide care services to marginalized groups, which public welfare services had difficulty serving. Journal: Public Money & Management Pages: 610-617 Issue: 6 Volume: 43 Year: 2023 Month: 08 X-DOI: 10.1080/09540962.2021.2021666 File-URL: http://hdl.handle.net/10.1080/09540962.2021.2021666 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:43:y:2023:i:6:p:610-617 Template-Type: ReDIF-Article 1.0 # input file: RPMM_A_2037268_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Eniz Gökçeka Author-X-Name-First: Eniz Author-X-Name-Last: Gökçeka Author-Name: Abdullah Karakayab Author-X-Name-First: Abdullah Author-X-Name-Last: Karakayab Title: Impact of strategic management on the performance of public institutions: empirical evidence from development agencies Abstract: This article provides practical advice about how development agencies can use strategic management (SM) to improve their performance. Successful implementation of SM enables managers to predict the future, reduce uncertainty, use resources more efficiently and achieve strategic goals. According to the study results, public institutions should focus on decentralizing to create the appropriate organizational structure to implement strategic plans. As well, better performance indicators are needed. Journal: Public Money & Management Pages: 602-609 Issue: 6 Volume: 43 Year: 2023 Month: 08 X-DOI: 10.1080/09540962.2022.2037268 File-URL: http://hdl.handle.net/10.1080/09540962.2022.2037268 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:43:y:2023:i:6:p:602-609 Template-Type: ReDIF-Article 1.0 # input file: RPMM_A_2165730_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Md. Sarwar Morshed Author-X-Name-First: Md. Sarwar Author-X-Name-Last: Morshed Author-Name: Seunghoo Lim Author-X-Name-First: Seunghoo Author-X-Name-Last: Lim Title: Gender-responsive budgeting within the medium-term budgetary framework in Bangladesh Abstract: Gender-responsive budgeting (GRB) is an important tool for governments to establish gender equity. Successful implementation requires the active participation of officials, politicians, and civil society in the preparation, implementation, and evaluation stages of the budget. Motivated and skilled officials, strong representation of civil society, good data management, and gender-based auditing can bring about effective changes. Journal: Public Money & Management Pages: 586-589 Issue: 6 Volume: 43 Year: 2023 Month: 08 X-DOI: 10.1080/09540962.2023.2165730 File-URL: http://hdl.handle.net/10.1080/09540962.2023.2165730 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:43:y:2023:i:6:p:586-589 Template-Type: ReDIF-Article 1.0 # input file: RPMM_A_2247709_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Peter C. Lorson Author-X-Name-First: Peter C. Author-X-Name-Last: Lorson Author-Name: Ellen Haustein Author-X-Name-First: Ellen Author-X-Name-Last: Haustein Title: Debate: How to give university public sector accounting education the relevance it truly deserves Journal: Public Money & Management Pages: 729-730 Issue: 7 Volume: 43 Year: 2023 Month: 10 X-DOI: 10.1080/09540962.2023.2247709 File-URL: http://hdl.handle.net/10.1080/09540962.2023.2247709 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:43:y:2023:i:7:p:729-730 Template-Type: ReDIF-Article 1.0 # input file: RPMM_A_2241651_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Camilla Falivena Author-X-Name-First: Camilla Author-X-Name-Last: Falivena Author-Name: Berit Adam Author-X-Name-First: Berit Author-X-Name-Last: Adam Author-Name: Sandro Brunelli Author-X-Name-First: Sandro Author-X-Name-Last: Brunelli Author-Name: Jens Heiling Author-X-Name-First: Jens Author-X-Name-Last: Heiling Author-Name: Sotirios Karatzimas Author-X-Name-First: Sotirios Author-X-Name-Last: Karatzimas Title: New development: A prototype framework to assess the coverage of financial management topics in MPA/MPM programmes Abstract: The development of a prototype framework to support analyses of Master’s of Public Administration (MPA) and Master’s of Public Management (MPM) programmes is expected to significantly impact the field of public administration and management. These programmes play a crucial role in equipping current and future public administrators with the essential skills needed to effectively navigate the complexities of the public sector. To date, the debate about public sector accounting education misses vital cross-country analysis to understand the main differences between countries. Journal: Public Money & Management Pages: 755-761 Issue: 7 Volume: 43 Year: 2023 Month: 10 X-DOI: 10.1080/09540962.2023.2241651 File-URL: http://hdl.handle.net/10.1080/09540962.2023.2241651 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:43:y:2023:i:7:p:755-761 Template-Type: ReDIF-Article 1.0 # input file: RPMM_A_2247574_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Zahirul Hoque Author-X-Name-First: Zahirul Author-X-Name-Last: Hoque Title: New development: New public management values and public sector accounting education in Australia—A ‘reflection-in-action’ perspective Abstract: This article contributes to the continuing debate on the impact of the new public management (NPM) values on public sector accounting education (PSAE) in universities. Informed by the author's personal experiences in Australian universities, it offers valuable insights into how NPM-driven financial rationales by top university management play a pivotal role in the fall of PSAE in universities. Higher education providers, policy-makers and professional accounting bodies worldwide will find this reflective piece valuable regarding their strategic thinking in producing next-generation professional accountants. Journal: Public Money & Management Pages: 750-754 Issue: 7 Volume: 43 Year: 2023 Month: 10 X-DOI: 10.1080/09540962.2023.2247574 File-URL: http://hdl.handle.net/10.1080/09540962.2023.2247574 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:43:y:2023:i:7:p:750-754 Template-Type: ReDIF-Article 1.0 # input file: RPMM_A_2238913_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Christoph Reichard Author-X-Name-First: Christoph Author-X-Name-Last: Reichard Author-Name: Nicole Küchler-Stahn Author-X-Name-First: Nicole Author-X-Name-Last: Küchler-Stahn Author-Name: John Siegel Author-X-Name-First: John Author-X-Name-Last: Siegel Title: Education in public sector accounting at higher education institutions in Germany Abstract: So far, there is little evidence on the relevance of public sector accounting (PSA) in the academic education of public administrators. This article presents empirical evidence of PSA in public administration and public management programmes in German universities. The authors show that PSA is almost irrelevant in research universities compared with programmes at universities of applied sciences—particularly at the bachelor level. If taught at all, subjects such as financial reporting, budgeting and cost accounting dominate the curricula; others are represented to a minor degree. Building on this, the authors discuss factors influencing the role and integration of PSA content in the respective curricula. They argue for broadening the narrow legalistic teaching of accounting and budgeting at undergraduate level and for introducing accounting basics in graduate programmes in research universities. Journal: Public Money & Management Pages: 741-749 Issue: 7 Volume: 43 Year: 2023 Month: 10 X-DOI: 10.1080/09540962.2023.2238913 File-URL: http://hdl.handle.net/10.1080/09540962.2023.2238913 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:43:y:2023:i:7:p:741-749 Template-Type: ReDIF-Article 1.0 # input file: RPMM_A_2249247_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Elisabetta Pericolo Author-X-Name-First: Elisabetta Author-X-Name-Last: Pericolo Author-Name: Paolo Fedele Author-X-Name-First: Paolo Author-X-Name-Last: Fedele Author-Name: Silvia Iacuzzi Author-X-Name-First: Silvia Author-X-Name-Last: Iacuzzi Author-Name: Rubens Pauluzzo Author-X-Name-First: Rubens Author-X-Name-Last: Pauluzzo Author-Name: Andrea Garlatti Author-X-Name-First: Andrea Author-X-Name-Last: Garlatti Title: Public sector accounting education: international trends and Italian curricula Abstract: This article presents solutions to deal with the shortage of higher education courses in public sector accounting (PSA) and the gap between what is taught and what is required. The authors explain how courses can be made to be more relevant to the field’s needs in order to avoid a lack of qualified personnel plaguing public administrations with the inability to address challenges. The authors recommend establishing degree courses in public sector accounting, as well as including some public sector accounting in public administration courses. Journal: Public Money & Management Pages: 731-740 Issue: 7 Volume: 43 Year: 2023 Month: 10 X-DOI: 10.1080/09540962.2023.2249247 File-URL: http://hdl.handle.net/10.1080/09540962.2023.2249247 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:43:y:2023:i:7:p:731-740 Template-Type: ReDIF-Article 1.0 # input file: RPMM_A_2243543_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Sandra Cohen Author-X-Name-First: Sandra Author-X-Name-Last: Cohen Author-Name: Francesca Manes-Rossi Author-X-Name-First: Francesca Author-X-Name-Last: Manes-Rossi Author-Name: Isabel Brusca Author-X-Name-First: Isabel Author-X-Name-Last: Brusca Title: Are SDGs being translated into accounting terms? Evidence from European cities Abstract: The challenge launched by the United Nations (UN) on the achievement of SDGs requires local governments to rethink how to devote their resources and report on their results regarding SDGs. The article analyses how existing frameworks communicate, through financial indicators, the efforts done towards sustainable development. The Voluntary Local Reviews (VLR) published by European cities and made available on the UN website can stimulate further reflection and actions toward making SDGs an accounting issue. Journal: Public Money & Management Pages: 669-678 Issue: 7 Volume: 43 Year: 2023 Month: 10 X-DOI: 10.1080/09540962.2023.2243543 File-URL: http://hdl.handle.net/10.1080/09540962.2023.2243543 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:43:y:2023:i:7:p:669-678 Template-Type: ReDIF-Article 1.0 # input file: RPMM_A_2251763_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Isabel Brusca Author-X-Name-First: Isabel Author-X-Name-Last: Brusca Title: New development: The limits of business accounting in the public sector context—the case of concessionary leases and right-of-use assets in-kind Abstract: Public sector accounting developments have been mainly driven by reforms and innovations developed in the private sector. There is a growing trend internationally to adapt private sector accounting standards to the public sector context. However, there are some transactions that simply do not resemble private criteria. This article reflects on two of these—concessionary leases and right-of-use assets in-kind. Importantly, the use of market values in these cases may result in financial statements that could mislead the user. The article provides interesting insights for practitioners and standard-setting boards, who need to be aware of the risks when adapting accrual accounting principles to public sector entities. Journal: Public Money & Management Pages: 713-716 Issue: 7 Volume: 43 Year: 2023 Month: 10 X-DOI: 10.1080/09540962.2023.2251763 File-URL: http://hdl.handle.net/10.1080/09540962.2023.2251763 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:43:y:2023:i:7:p:713-716 Template-Type: ReDIF-Article 1.0 # input file: RPMM_A_2254974_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Susana Jorge Author-X-Name-First: Susana Author-X-Name-Last: Jorge Title: Reflections on being CIGAR Executive Board Chair Journal: Public Money & Management Pages: 720-721 Issue: 7 Volume: 43 Year: 2023 Month: 10 X-DOI: 10.1080/09540962.2023.2254974 File-URL: http://hdl.handle.net/10.1080/09540962.2023.2254974 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:43:y:2023:i:7:p:720-721 Template-Type: ReDIF-Article 1.0 # input file: RPMM_A_2254624_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Mari Kobayashi Author-X-Name-First: Mari Author-X-Name-Last: Kobayashi Author-Name: Akira Omori Author-X-Name-First: Akira Author-X-Name-Last: Omori Title: Meeting report: Public accountability and democracy in times of crisis—the CIGAR Network 2023 conference Journal: Public Money & Management Pages: 717-719 Issue: 7 Volume: 43 Year: 2023 Month: 10 X-DOI: 10.1080/09540962.2023.2254624 File-URL: http://hdl.handle.net/10.1080/09540962.2023.2254624 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:43:y:2023:i:7:p:717-719 Template-Type: ReDIF-Article 1.0 # input file: RPMM_A_2217702_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Magdalena Kowalczyk Author-X-Name-First: Magdalena Author-X-Name-Last: Kowalczyk Author-Name: Josette Caruana Author-X-Name-First: Josette Author-X-Name-Last: Caruana Title: Modelling public sector accounting on private sector practices: the perspectives of practitioners in Polish local government Abstract: This study taps into the knowledge of practitioners who have hands-on experience of public sector accounting at the local government level. As the public sector and public services are developing by progressively reducing bureaucracy and focusing on improving efficiency and effectiveness, accounting practices should also evolve to meet these challenges. This article demonstrates the importance of involving experienced local government officials in discussions that include changes in accounting practices. Their feedback would enhance the value added of suggested changes, by decreasing the risk that new methods are not applicable or not practical and end up being only ceremonial in nature. Journal: Public Money & Management Pages: 689-698 Issue: 7 Volume: 43 Year: 2023 Month: 10 X-DOI: 10.1080/09540962.2023.2217702 File-URL: http://hdl.handle.net/10.1080/09540962.2023.2217702 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:43:y:2023:i:7:p:689-698 Template-Type: ReDIF-Article 1.0 # input file: RPMM_A_2243389_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Natalia Aversano Author-X-Name-First: Natalia Author-X-Name-Last: Aversano Author-Name: Giuseppe Nicolò Author-X-Name-First: Giuseppe Author-X-Name-Last: Nicolò Author-Name: Diana Ferullo Author-X-Name-First: Diana Author-X-Name-Last: Ferullo Author-Name: Paolo Tartaglia Polcini Author-X-Name-First: Paolo Tartaglia Author-X-Name-Last: Polcini Title: The effect of board gender diversity on financial and non-financial performance: evidence from Italian public universities Abstract: This article focuses on the value of board diversity in the university context, demonstrating the importance of ensuring that women are represented in top management teams and boards to promote good governance and superior financial performance. The findings should be used to promote gender equality and balance at all political and economic decision-making levels and to stimulate the debate on the reasons for female under-representation. Universities should be mandating a gender quota for their boards to improve overall performance. Journal: Public Money & Management Pages: 679-688 Issue: 7 Volume: 43 Year: 2023 Month: 10 X-DOI: 10.1080/09540962.2023.2243389 File-URL: http://hdl.handle.net/10.1080/09540962.2023.2243389 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:43:y:2023:i:7:p:679-688 Template-Type: ReDIF-Article 1.0 # input file: RPMM_A_2251765_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Anne Stafford Author-X-Name-First: Anne Author-X-Name-Last: Stafford Title: New development: Using counter accounting as a methodology in public accountability and management research Abstract: In an era where fake news and political rhetoric must constantly be fact checked, this article seeks to raise awareness within the public sector about how the use of counter accounting can help to challenge official versions of events and actions and influence public debate. While counter accounting has most frequently been used by those investigating sustainability issues within accounting, this article aims to stimulate debate about how counter accounting can also be used to make an impact within the public accountability and management arena, through the presentation of alternative accounts and narratives to counter the official accounts produced by governments and other public sector organizations. The article also encourages the authors of counter accounting work to disseminate their findings on a timely basis to a wider audience, for example through more targeted use of social media. Journal: Public Money & Management Pages: 709-712 Issue: 7 Volume: 43 Year: 2023 Month: 10 X-DOI: 10.1080/09540962.2023.2251765 File-URL: http://hdl.handle.net/10.1080/09540962.2023.2251765 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:43:y:2023:i:7:p:709-712 Template-Type: ReDIF-Article 1.0 # input file: RPMM_A_2248409_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Patrícia Gomes Author-X-Name-First: Patrícia Author-X-Name-Last: Gomes Author-Name: Cláudia Teixeira Author-X-Name-First: Cláudia Author-X-Name-Last: Teixeira Author-Name: Graça Azevedo Author-X-Name-First: Graça Author-X-Name-Last: Azevedo Title: Debate: Integrating new perspectives in public sector accounting education (PSAE) Journal: Public Money & Management Pages: 727-728 Issue: 7 Volume: 43 Year: 2023 Month: 10 X-DOI: 10.1080/09540962.2023.2248409 File-URL: http://hdl.handle.net/10.1080/09540962.2023.2248409 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:43:y:2023:i:7:p:727-728 Template-Type: ReDIF-Article 1.0 # input file: RPMM_A_2255387_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Christoph Schuler Author-X-Name-First: Christoph Author-X-Name-Last: Schuler Author-Name: Giuseppe Grossi Author-X-Name-First: Giuseppe Author-X-Name-Last: Grossi Author-Name: Sandro Fuchs Author-X-Name-First: Sandro Author-X-Name-Last: Fuchs Title: New development: The role of education in public sector accounting reforms in emerging economies: a socio-material perspective Abstract: This article delivers new insights regarding the importance of continuous professional development (CPD) for practitioners designing and implementing public sector accounting (PSA) reforms. Public sector accounting education (PSAE) in universities has been the subject of many studies and its relevance is well recognized. By emphasizing the continuous professional development of public sector accountants, this article adds a new perspective to the debate on PSAE. The authors focus on PSA reforms in emerging economies, where the agenda is often driven by international financial institutions promoting IPSAS. Applying a socio-material perspective, the authors demonstrate that the technical aspects of reforms require human capacity development. This means conducting a preliminary evaluation of the CPD capabilities before drafting the agenda for any PSA reform. Journal: Public Money & Management Pages: 762-768 Issue: 7 Volume: 43 Year: 2023 Month: 10 X-DOI: 10.1080/09540962.2023.2255387 File-URL: http://hdl.handle.net/10.1080/09540962.2023.2255387 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:43:y:2023:i:7:p:762-768 Template-Type: ReDIF-Article 1.0 # input file: RPMM_A_2257475_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Josette Caruana Author-X-Name-First: Josette Author-X-Name-Last: Caruana Author-Name: Sandra Cohen Author-X-Name-First: Sandra Author-X-Name-Last: Cohen Author-Name: Francesca Manes-Rossi Author-X-Name-First: Francesca Author-X-Name-Last: Manes-Rossi Author-Name: Marco Bisogno Author-X-Name-First: Marco Author-X-Name-Last: Bisogno Author-Name: Eugenio Caperchione Author-X-Name-First: Eugenio Author-X-Name-Last: Caperchione Title: Editorial: A finger firmly on the pulse Journal: Public Money & Management Pages: 645-648 Issue: 7 Volume: 43 Year: 2023 Month: 10 X-DOI: 10.1080/09540962.2023.2257475 File-URL: http://hdl.handle.net/10.1080/09540962.2023.2257475 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:43:y:2023:i:7:p:645-648 Template-Type: ReDIF-Article 1.0 # input file: RPMM_A_2220545_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Jan van Helden Author-X-Name-First: Jan Author-X-Name-Last: van Helden Author-Name: Tjerk Budding Author-X-Name-First: Tjerk Author-X-Name-Last: Budding Author-Name: Enrico Guarini Author-X-Name-First: Enrico Author-X-Name-Last: Guarini Author-Name: Anna Francesca Pattaro Author-X-Name-First: Anna Francesca Author-X-Name-Last: Pattaro Title: New development: The ethics of accounting information manipulation in the political arena Abstract: While both the academic literature and practice suggest that the use of accounting information is often not neutral, the factors behind a manipulative use of accounting information are under-researched—especially in the public sector context. This article is intended to stimulate the debate about ethical questions related to accounting information manipulation that are often neglected. The authors aim to increase awareness among politicians and public managers about the disputability, or even inappropriateness, of the accounting information they receive. Journal: Public Money & Management Pages: 699-703 Issue: 7 Volume: 43 Year: 2023 Month: 10 X-DOI: 10.1080/09540962.2023.2220545 File-URL: http://hdl.handle.net/10.1080/09540962.2023.2220545 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:43:y:2023:i:7:p:699-703 Template-Type: ReDIF-Article 1.0 # input file: RPMM_A_2238914_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Luca Ferri Author-X-Name-First: Luca Author-X-Name-Last: Ferri Author-Name: Francesca Manes-Rossi Author-X-Name-First: Francesca Author-X-Name-Last: Manes-Rossi Author-Name: Annamaria Zampella Author-X-Name-First: Annamaria Author-X-Name-Last: Zampella Title: Readability versus obfuscation to fight corruption: evidence from Italian local governments Abstract: This article explains why regulators should be guiding local governments (LGs) to use easy-to-understand language in their reports to truthfully communicate information about anti-corruption risks. Managers should avoid obfuscation of information that hides bad practices at LGs in terms of fighting corruption and pay closer attention to the readability of their text. This article will benefit policy-makers interested in overcoming previously neglected concerns for readability as a means of enhancing the effectiveness of the anti-corruption plans (ACPs) published by LGs. Journal: Public Money & Management Pages: 659-668 Issue: 7 Volume: 43 Year: 2023 Month: 10 X-DOI: 10.1080/09540962.2023.2238914 File-URL: http://hdl.handle.net/10.1080/09540962.2023.2238914 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:43:y:2023:i:7:p:659-668 Template-Type: ReDIF-Article 1.0 # input file: RPMM_A_2207744_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Vincenzo Sforza Author-X-Name-First: Vincenzo Author-X-Name-Last: Sforza Author-Name: Riccardo Cimini Author-X-Name-First: Riccardo Author-X-Name-Last: Cimini Author-Name: Elisa Fanti Author-X-Name-First: Elisa Author-X-Name-Last: Fanti Title: The debate around EPSAS: a structured literature review for scholars and practitioners Abstract: This article looks at the debates about EPSAS (the harmonization process of public sector accounting in the European Union) from various perspectives. The authors’ aim is to motivate vital research co-operation between scholars and practitioners. Bridging theoretical research and practice will allow a deeper investigation of the accounting practices within the various levels of government and should reduce the options allowed by the future standards, guaranteeing transparency and comparability of financial information between and within member states. Journal: Public Money & Management Pages: 649-658 Issue: 7 Volume: 43 Year: 2023 Month: 10 X-DOI: 10.1080/09540962.2023.2207744 File-URL: http://hdl.handle.net/10.1080/09540962.2023.2207744 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:43:y:2023:i:7:p:649-658 Template-Type: ReDIF-Article 1.0 # input file: RPMM_A_2256575_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Jens Heiling Author-X-Name-First: Jens Author-X-Name-Last: Heiling Author-Name: Berit Adam Author-X-Name-First: Berit Author-X-Name-Last: Adam Author-Name: Susana Jorge Author-X-Name-First: Susana Author-X-Name-Last: Jorge Author-Name: Sotirios Karatzimas Author-X-Name-First: Sotirios Author-X-Name-Last: Karatzimas Title: Editorial: PMM CIGAR theme: Public sector accounting—educating for reform challenges Journal: Public Money & Management Pages: 722-724 Issue: 7 Volume: 43 Year: 2023 Month: 10 X-DOI: 10.1080/09540962.2023.2256575 File-URL: http://hdl.handle.net/10.1080/09540962.2023.2256575 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:43:y:2023:i:7:p:722-724 Template-Type: ReDIF-Article 1.0 # input file: RPMM_A_2209290_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Sandra Cohen Author-X-Name-First: Sandra Author-X-Name-Last: Cohen Author-Name: Francesca Manes Rossi Author-X-Name-First: Francesca Author-X-Name-Last: Manes Rossi Author-Name: Isabel Brusca Author-X-Name-First: Isabel Author-X-Name-Last: Brusca Title: Debate: Public sector accounting education and artificial intelligence Journal: Public Money & Management Pages: 725-726 Issue: 7 Volume: 43 Year: 2023 Month: 10 X-DOI: 10.1080/09540962.2023.2209290 File-URL: http://hdl.handle.net/10.1080/09540962.2023.2209290 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:43:y:2023:i:7:p:725-726 Template-Type: ReDIF-Article 1.0 # input file: RPMM_A_2220543_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Carolyn J. Cordery Author-X-Name-First: Carolyn J. Author-X-Name-Last: Cordery Title: New development: IPSAS-lite—Some reflections and a call for research Abstract: While public sector entities range in size, influence and complexity, few countries write financial reporting standards specifically to accommodate the particular user needs of smaller or less complex entities. In addition to reducing the benefits to users, this is likely to impose greater costs on preparers. The author argues that the International Public Sector Accounting Standards Board (IPSASB) should address this problem by implementing its proposal for ‘IPSAS-lite’. Some structural decisions that IPSASB will need to make are outlined. Journal: Public Money & Management Pages: 704-708 Issue: 7 Volume: 43 Year: 2023 Month: 10 X-DOI: 10.1080/09540962.2023.2220543 File-URL: http://hdl.handle.net/10.1080/09540962.2023.2220543 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:43:y:2023:i:7:p:704-708 Template-Type: ReDIF-Article 1.0 # input file: RPMM_A_2221526_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Deborah Agostino Author-X-Name-First: Deborah Author-X-Name-Last: Agostino Author-Name: Enrico Bracci Author-X-Name-First: Enrico Author-X-Name-Last: Bracci Author-Name: Isabel Cruz Author-X-Name-First: Isabel Author-X-Name-Last: Cruz Author-Name: Susana Jorge Author-X-Name-First: Susana Author-X-Name-Last: Jorge Author-Name: Ricardo Lopes Cardoso Author-X-Name-First: Ricardo Lopes Author-X-Name-Last: Cardoso Author-Name: Rui Lourenço Author-X-Name-First: Rui Author-X-Name-Last: Lourenço Title: Debate: Data science challenges to financial information in the public sector Journal: Public Money & Management Pages: 773-776 Issue: 8 Volume: 43 Year: 2023 Month: 11 X-DOI: 10.1080/09540962.2023.2221526 File-URL: http://hdl.handle.net/10.1080/09540962.2023.2221526 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:43:y:2023:i:8:p:773-776 Template-Type: ReDIF-Article 1.0 # input file: RPMM_A_2200383_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Bernhard Schatz Author-X-Name-First: Bernhard Author-X-Name-Last: Schatz Author-Name: David Watkins Author-X-Name-First: David Author-X-Name-Last: Watkins Title: Debate: Financial reporting for heritage in the public sector—the views of the IPSASB Journal: Public Money & Management Pages: 777-778 Issue: 8 Volume: 43 Year: 2023 Month: 11 X-DOI: 10.1080/09540962.2023.2200383 File-URL: http://hdl.handle.net/10.1080/09540962.2023.2200383 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:43:y:2023:i:8:p:777-778 Template-Type: ReDIF-Article 1.0 # input file: RPMM_A_2080358_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Benjamin Y. Clark Author-X-Name-First: Benjamin Y. Author-X-Name-Last: Clark Author-Name: Jeffrey L. Brudney Author-X-Name-First: Jeffrey L. Author-X-Name-Last: Brudney Title: Transportation and coproduction: looking for vulnerabilities to boost and enhance co-assessment Abstract: Local governments are increasingly seeking new ways to engage the public to improve public services and ensure that more voices are heard. The co-assessment of quality-of-life problems has gone digital, creating more opportunities for engagement, but challenges remain. This article examines how transportation mode choice may play an intervening role in co-assessment participation based on how vulnerable people are to infrastructure failures. The authors recommend engaging more deeply with vulnerable populations to tap into underutilized co-assessment potential. Journal: Public Money & Management Pages: 841-848 Issue: 8 Volume: 43 Year: 2023 Month: 11 X-DOI: 10.1080/09540962.2022.2080358 File-URL: http://hdl.handle.net/10.1080/09540962.2022.2080358 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:43:y:2023:i:8:p:841-848 Template-Type: ReDIF-Article 1.0 # input file: RPMM_A_2216521_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: John Fenwick Author-X-Name-First: John Author-X-Name-Last: Fenwick Author-Name: Lorraine Johnston Author-X-Name-First: Lorraine Author-X-Name-Last: Johnston Title: Debate: A new public enterprise? Journal: Public Money & Management Pages: 771-772 Issue: 8 Volume: 43 Year: 2023 Month: 11 X-DOI: 10.1080/09540962.2023.2216521 File-URL: http://hdl.handle.net/10.1080/09540962.2023.2216521 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:43:y:2023:i:8:p:771-772 Template-Type: ReDIF-Article 1.0 # input file: RPMM_A_2264032_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Mohammed Salah Author-X-Name-First: Mohammed Author-X-Name-Last: Salah Author-Name: Fadi Abdelfattah Author-X-Name-First: Fadi Author-X-Name-Last: Abdelfattah Author-Name: Hussam Al Halbusi Author-X-Name-First: Hussam Al Author-X-Name-Last: Halbusi Title: Debate: Peer reviews at the crossroads—‘To AI or not to AI?’ Journal: Public Money & Management Pages: 781-782 Issue: 8 Volume: 43 Year: 2023 Month: 11 X-DOI: 10.1080/09540962.2023.2264032 File-URL: http://hdl.handle.net/10.1080/09540962.2023.2264032 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:43:y:2023:i:8:p:781-782 Template-Type: ReDIF-Article 1.0 # input file: RPMM_A_2066817_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Anschi De Wolf Author-X-Name-First: Anschi De Author-X-Name-Last: Wolf Author-Name: Johan Christiaens Author-X-Name-First: Johan Author-X-Name-Last: Christiaens Title: The hurdle model: Analysing the influence of country characteristics on participation in IPSASB’s due process Abstract: This article provides insight into what influences stakeholder participation in the IPSASB’s due process. It shows how country characteristics, specifically English-proficiency, economic development and the IPSAS implementation status, influence stakeholder participation. The results show which tools would be most effective to increase participation, such as translating IPSAS into different global languages and organizing regional round tables or forums. This article is not only relevant for standard-setting boards but for any organization that seeks to increase the quality and quantity of its stakeholder participation because it shows how to examine variables that influence stakeholders’ participation behaviour. Journal: Public Money & Management Pages: 849-857 Issue: 8 Volume: 43 Year: 2023 Month: 11 X-DOI: 10.1080/09540962.2022.2066817 File-URL: http://hdl.handle.net/10.1080/09540962.2022.2066817 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:43:y:2023:i:8:p:849-857 Template-Type: ReDIF-Article 1.0 # input file: RPMM_A_2062162_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Roderick Fitz Verploegh Author-X-Name-First: Roderick Author-X-Name-Last: Fitz Verploegh Author-Name: Tjerk Budding Author-X-Name-First: Tjerk Author-X-Name-Last: Budding Author-Name: Mattheus Wassenaar Author-X-Name-First: Mattheus Author-X-Name-Last: Wassenaar Title: Policy control as an alternative approach to performance-based budgeting (PBB) to strengthen the link between policy and financial means Abstract: Although bridging policy and financial resources is considered important in public sector organizations, making this connection is difficult in daily practice. The authors show how policy control, a new approach that has been initiated in Dutch central government, can help bridge this gap. The traditional methods of performance-based budgeting focus on the idea that resources should be spent rationally in terms of economy, efficiency and effectiveness. Policy control, in contrast, approaches the linkage of resources and policy objectives from the perspective of the intended societal added value of policy plans. Journal: Public Money & Management Pages: 816-824 Issue: 8 Volume: 43 Year: 2023 Month: 11 X-DOI: 10.1080/09540962.2022.2062162 File-URL: http://hdl.handle.net/10.1080/09540962.2022.2062162 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:43:y:2023:i:8:p:816-824 Template-Type: ReDIF-Article 1.0 # input file: RPMM_A_2045124_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Javier Andrades Author-X-Name-First: Javier Author-X-Name-Last: Andrades Author-Name: Maria Jose Muriel de los Reyes Author-X-Name-First: Maria Jose Author-X-Name-Last: Muriel de los Reyes Author-Name: Manuel Larrán Jorge Author-X-Name-First: Manuel Larrán Author-X-Name-Last: Jorge Title: How far can mandatory requirements drive increased levels of disclosure? Abstract: This article reveals that compliance with mandatory disclosure requirements improves over time. However, simply publishing regulations is not sufficient to drive a substantive change in terms of transparency. This study has implications for regulators and professionals about legitimizing laws passed about accounting and reporting by public sector organizations. Journal: Public Money & Management Pages: 793-801 Issue: 8 Volume: 43 Year: 2023 Month: 11 X-DOI: 10.1080/09540962.2022.2045124 File-URL: http://hdl.handle.net/10.1080/09540962.2022.2045124 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:43:y:2023:i:8:p:793-801 Template-Type: ReDIF-Article 1.0 # input file: RPMM_A_2087946_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Sanjay Mitra Author-X-Name-First: Sanjay Author-X-Name-Last: Mitra Title: Innovations in Indian public administration Abstract: Public sector Innovations have been extensively analysed in the EU, the US and other countries. This article uses insights from the global innovation literature, and the database of the Indian Prime Minister’s Awards for Excellence in Public Administration (PMA), to fill critical knowledge gaps and help develop templates for successful replication across organizations and administrative jurisdictions in India and other developing countries. Journal: Public Money & Management Pages: 833-840 Issue: 8 Volume: 43 Year: 2023 Month: 11 X-DOI: 10.1080/09540962.2022.2087946 File-URL: http://hdl.handle.net/10.1080/09540962.2022.2087946 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:43:y:2023:i:8:p:833-840 Template-Type: ReDIF-Article 1.0 # input file: RPMM_A_2210777_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Daniel A. Revollo-Fernández Author-X-Name-First: Daniel A. Author-X-Name-Last: Revollo-Fernández Title: New development: The high cost of the free rider in public water services in developing and emerging economies Abstract: This article explains the importance of quantifying the negative monetary impact that free rider behaviour has on society, focusing on the management of the provision of a public water service to homes. The findings can be replicated in other countries and serve as an important input in the design of public policy in the public sector. Journal: Public Money & Management Pages: 858-861 Issue: 8 Volume: 43 Year: 2023 Month: 11 X-DOI: 10.1080/09540962.2023.2210777 File-URL: http://hdl.handle.net/10.1080/09540962.2023.2210777 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:43:y:2023:i:8:p:858-861 Template-Type: ReDIF-Article 1.0 # input file: RPMM_A_2047287_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Carl Evans Author-X-Name-First: Carl Author-X-Name-Last: Evans Author-Name: Sarah-Louise Weller Author-X-Name-First: Sarah-Louise Author-X-Name-Last: Weller Title: Value-for-money and the small charity Abstract: Charities have struggled financially in recent times, and are predicted to continue do so for the foreseeable future. In particular, small charities have fewer resources to support financial sustainability. The authors explored the importance of value-for-money (VFM) in small charities, and how it was defined and assessed. This article highlights the importance of VFM to small charities and suggests strategies for managing money more effectively and efficiently to achieve charitable objectives. Journal: Public Money & Management Pages: 802-810 Issue: 8 Volume: 43 Year: 2023 Month: 11 X-DOI: 10.1080/09540962.2022.2047287 File-URL: http://hdl.handle.net/10.1080/09540962.2022.2047287 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:43:y:2023:i:8:p:802-810 Template-Type: ReDIF-Article 1.0 # input file: RPMM_A_2273037_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Andrew Massey Author-X-Name-First: Andrew Author-X-Name-Last: Massey Title: Editorial: A decade of continuity, change and egregores Journal: Public Money & Management Pages: 769-770 Issue: 8 Volume: 43 Year: 2023 Month: 11 X-DOI: 10.1080/09540962.2024.2273037 File-URL: http://hdl.handle.net/10.1080/09540962.2024.2273037 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:43:y:2023:i:8:p:769-770 Template-Type: ReDIF-Article 1.0 # input file: RPMM_A_2144362_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Anne M. Garvey Author-X-Name-First: Anne M. Author-X-Name-Last: Garvey Author-Name: Juan Manuel Pérez-Salamero González Author-X-Name-First: Juan Manuel Author-X-Name-Last: Pérez-Salamero González Author-Name: Manuel Ventura-Marco Author-X-Name-First: Manuel Author-X-Name-Last: Ventura-Marco Author-Name: Carlos Vidal-Meliá Author-X-Name-First: Carlos Author-X-Name-Last: Vidal-Meliá Title: Transforming the supplementary table on pension liabilities (Table 29) into an actuarial balance sheet Abstract: For policy-makers, statisticians, public accountants, social security actuaries, public finance economists and other stakeholders, the regulation introduced by the EU regarding the disclosure of an accrued-to-date liability (ADL) table (Table 29) is a valuable first step in reporting pension liabilities. However, the information disclosed is incomplete and does not provide an indicator of solvency or sustainability. In addition, pensioners and those making contributions to pensions have no information regarding the security of their future benefits. In this timely article, the authors present a methodology to easily transform Table 29 into an actuarial balance sheet (ABS) and compile its associated income statement (IS). The ABS can be used to assess the solvency of pension schemes, whereas Table 29 cannot. Journal: Public Money & Management Pages: 783-792 Issue: 8 Volume: 43 Year: 2023 Month: 11 X-DOI: 10.1080/09540962.2022.2144362 File-URL: http://hdl.handle.net/10.1080/09540962.2022.2144362 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:43:y:2023:i:8:p:783-792 Template-Type: ReDIF-Article 1.0 # input file: RPMM_A_2199545_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: David Špaček Author-X-Name-First: David Author-X-Name-Last: Špaček Author-Name: Marek Navrátil Author-X-Name-First: Marek Author-X-Name-Last: Navrátil Author-Name: Dagmar Špalková Author-X-Name-First: Dagmar Author-X-Name-Last: Špalková Title: New development: Covid 19 and changes in public administration—what do we know to date? Abstract: Experiences with changes caused by the Covid 19 pandemic clearly show that making changes in public administration is about the dynamic interaction of various organizational elements. To cope with the pandemic, public administrations had to deal rapidly with technological adoption and solution implementation. Due to Covid 19, digitalization accelerated, but the literature review suggests that, to be transforming, changes in technologies must be accompanied by changes in other organizational elements (like people or processes), because the pandemic challenged leadership styles and working models, as well as internal and external collaboration. Journal: Public Money & Management Pages: 862-866 Issue: 8 Volume: 43 Year: 2023 Month: 11 X-DOI: 10.1080/09540962.2023.2199545 File-URL: http://hdl.handle.net/10.1080/09540962.2023.2199545 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:43:y:2023:i:8:p:862-866 Template-Type: ReDIF-Article 1.0 # input file: RPMM_A_2057704_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Nuttaneeya (Ann) Torugsa Author-X-Name-First: Nuttaneeya (Ann) Author-X-Name-Last: Torugsa Author-Name: Thitikom Puapansawat Author-X-Name-First: Thitikom Author-X-Name-Last: Puapansawat Title: Rethinking the way a public university does business Abstract: Public universities are now expected to play a pivotal role in the knowledge economy/society, by being engaged, entrepreneurial and, more importantly, relevant to the wider society in which they operate. However, the challenge of complexity (partly arising from the embedded nature of public universities within the higher education, innovation, and other social systems) makes managing a public university remarkably difficult. This article suggests a way forward for creating resilient public universities capable of making the contributions expected of them. The authors recommend that universities position their business as services, embrace open service innovation, and redesign their business model to maximize shared value for society. Journal: Public Money & Management Pages: 811-815 Issue: 8 Volume: 43 Year: 2023 Month: 11 X-DOI: 10.1080/09540962.2022.2057704 File-URL: http://hdl.handle.net/10.1080/09540962.2022.2057704 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:43:y:2023:i:8:p:811-815 Template-Type: ReDIF-Article 1.0 # input file: RPMM_A_2209904_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Min Young Kim Author-X-Name-First: Min Young Author-X-Name-Last: Kim Author-Name: Hyo Joo Lee Author-X-Name-First: Hyo Joo Author-X-Name-Last: Lee Title: Finding triggers for training transfer: evidence from the National Human Resource Development Institute in Korea Abstract: This article looks at public sector training from a human resource development (HRD) perspective. The authors discuss training to improve performance but also coaching trainees to transfer their expertise and training to others. Employees who transfer training were shown to be better performers. An HRD training programme that does not consider a trainee’s personal characteristics (for example capacity, motivation, interest, self-efficacy, and psychological state) cannot promote learning or transfer motivation. Practitioners who design HRD programmes for the public sector must consider individual differences and customized HRD programmes to facilitate knowledge transfer in the workplace. Journal: Public Money & Management Pages: 825-832 Issue: 8 Volume: 43 Year: 2023 Month: 11 X-DOI: 10.1080/09540962.2023.2209904 File-URL: http://hdl.handle.net/10.1080/09540962.2023.2209904 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:43:y:2023:i:8:p:825-832 Template-Type: ReDIF-Article 1.0 # input file: RPMM_A_2213920_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20230119T200553 git hash: 724830af20 Author-Name: Magdalena Musiał-Karg Author-X-Name-First: Magdalena Author-X-Name-Last: Musiał-Karg Author-Name: Łukasz Zamęcki Author-X-Name-First: Łukasz Author-X-Name-Last: Zamęcki Author-Name: Joanna Rak Author-X-Name-First: Joanna Author-X-Name-Last: Rak Title: Debate: Publish or perish? How legal regulations affect scholars’ publishing strategies and the spending of public funds by universities Journal: Public Money & Management Pages: 779-780 Issue: 8 Volume: 43 Year: 2023 Month: 11 X-DOI: 10.1080/09540962.2023.2213920 File-URL: http://hdl.handle.net/10.1080/09540962.2023.2213920 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:43:y:2023:i:8:p:779-780 Template-Type: ReDIF-Article 1.0 # input file: RPMM_A_2172686_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20231214T103247 git hash: d7a2cb0857 Author-Name: Ruth Gibbs Author-X-Name-First: Ruth Author-X-Name-Last: Gibbs Author-Name: Michelle Carr Author-X-Name-First: Michelle Author-X-Name-Last: Carr Author-Name: Mark Mulcahy Author-X-Name-First: Mark Author-X-Name-Last: Mulcahy Author-Name: Don Walshe Author-X-Name-First: Don Author-X-Name-Last: Walshe Title: Healthcare budgeting for cyclicality: Structured literature review of accounting, public administration and ­­­health management Abstract: This article warns that cyclical stocks are affecting the delivery of routine healthcare services. Planning fails when a shock occurs and policy-makers and managers need to adapt to budgetary over-estimation. To ensure a sustainable level of services at all stages of the economic cycle, cyclical impact should be systematically determined. This would improve decision-making and help minimize institutional and political impediments. However, developing these capabilities is difficult, requiring a multi-year perspective to be incorporated into the annual budgeting process. An important prerequisite to do this is for stakeholders to understand the impact that cyclicality has on healthcare Journal: Public Money & Management Pages: 35-43 Issue: 1 Volume: 44 Year: 2024 Month: 01 X-DOI: 10.1080/09540962.2023.2172686 File-URL: http://hdl.handle.net/10.1080/09540962.2023.2172686 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:44:y:2024:i:1:p:35-43 Template-Type: ReDIF-Article 1.0 # input file: RPMM_A_2083852_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20231214T103247 git hash: d7a2cb0857 Author-Name: Nils Soguel Author-X-Name-First: Nils Author-X-Name-Last: Soguel Author-Name: Nicola Mauri Author-X-Name-First: Nicola Author-X-Name-Last: Mauri Author-Name: Henrique Soares Pimenta Author-X-Name-First: Henrique Soares Author-X-Name-Last: Pimenta Title: Heterogeneity when accounting standards are non-binding: Internal service charges in the Swiss cantons Abstract: This article evaluates the extent to which decision-makers in the public sector implement non-binding accounting standards. Using the example of internal service charges at the state level in Switzerland, the authors show that the implementation of non-binding standards may fail to achieve real transparency because of the ensuing heterogeneous implementation of accounting policies. Research results suggest that the implementation of the recommended ISC policies differed in terms of their intensity, differentiation, and precision. Standard-setters should anticipate an heterogeneous effective take-up of the recommended accounting standards they issue for the public sector, especially when jurisdictions differ in terms of political preferences. Journal: Public Money & Management Pages: 62-70 Issue: 1 Volume: 44 Year: 2024 Month: 01 X-DOI: 10.1080/09540962.2022.2083852 File-URL: http://hdl.handle.net/10.1080/09540962.2022.2083852 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:44:y:2024:i:1:p:62-70 Template-Type: ReDIF-Article 1.0 # input file: RPMM_A_2240110_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20231214T103247 git hash: d7a2cb0857 Author-Name: Pan Suk Kim Author-X-Name-First: Pan Suk Author-X-Name-Last: Kim Title: New development: Improving accident compensation for public officials Abstract: Public officials undertake challenging tasks to ensure safety and order in society; however, accidents can still occur at their workplace. In the event of an occupational accident, compensation is often dealt with as a labour, welfare, or legal issue in many countries; as such, there is little discussion on accident compensation in the public management field. In this context, the South Korean government’s accident compensation experience will be a useful reference for public management to improve accident compensation systems in other countries. The South Korean government implemented compensation reforms for public officials’ accidents in 2018 and enacted the Public Officials’ Accident Compensation Act to address the various identified problems. Consequently, after 2018, the Ministry of Personnel Management took charge of accident compensation for public officials and delivered the relevant services in a more transparent and accountable manner. Thus, the overall quality of public officials’ accident compensation has improved. In addition to providing examples and lessons for other jurisdictions, this study makes recommendations for improvements in South Korea. Journal: Public Money & Management Pages: 90-93 Issue: 1 Volume: 44 Year: 2024 Month: 01 X-DOI: 10.1080/09540962.2023.2240110 File-URL: http://hdl.handle.net/10.1080/09540962.2023.2240110 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:44:y:2024:i:1:p:90-93 Template-Type: ReDIF-Article 1.0 # input file: RPMM_A_2184273_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20231214T103247 git hash: d7a2cb0857 Author-Name: Marty Bortz Author-X-Name-First: Marty Author-X-Name-Last: Bortz Author-Name: David Brown Author-X-Name-First: David Author-X-Name-Last: Brown Author-Name: Svenja Keele Author-X-Name-First: Svenja Author-X-Name-Last: Keele Author-Name: Hilary Manning Author-X-Name-First: Hilary Author-X-Name-Last: Manning Title: Management consultants and the social function of procurement Abstract: Current procurement practices fail to deliver the accountability expected by the public for consulting expenditure and influence on government. This article offers a revised conceptual basis for the procurement of consultants, which the authors argue is an essential step to confronting this failure. Existing procurement practices must look beyond market transactions to include new approaches that bring oversight to the deeply-entwined relationships between these actors. These new approaches must be considered in more relational terms that give due weight to their function in the consultant–policy-maker relationship. Journal: Public Money & Management Pages: 26-34 Issue: 1 Volume: 44 Year: 2024 Month: 01 X-DOI: 10.1080/09540962.2023.2184273 File-URL: http://hdl.handle.net/10.1080/09540962.2023.2184273 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:44:y:2024:i:1:p:26-34 Template-Type: ReDIF-Article 1.0 # input file: RPMM_A_2101245_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20231214T103247 git hash: d7a2cb0857 Author-Name: Claudia Arena Author-X-Name-First: Claudia Author-X-Name-Last: Arena Author-Name: Simona Catuogno Author-X-Name-First: Simona Author-X-Name-Last: Catuogno Author-Name: Rosa Lombardi Author-X-Name-First: Rosa Author-X-Name-Last: Lombardi Author-Name: Hannah Möltner Author-X-Name-First: Hannah Author-X-Name-Last: Möltner Title: Gendering digital education: A role model for public management Abstract: This article provides university managers with practical insights into the social and organizational dynamics needed between same-sex colleagues to achieve the best educational results. University governance bodies can leverage on these results to redefine managerial roles and responsibilities so as to better cope with the digital transformation of academia. Evidence from this article also has implications for policy-makers in terms of supporting equal opportunities for all employees. Journal: Public Money & Management Pages: 44-53 Issue: 1 Volume: 44 Year: 2024 Month: 01 X-DOI: 10.1080/09540962.2022.2101245 File-URL: http://hdl.handle.net/10.1080/09540962.2022.2101245 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:44:y:2024:i:1:p:44-53 Template-Type: ReDIF-Article 1.0 # input file: RPMM_A_2251281_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20231214T103247 git hash: d7a2cb0857 Author-Name: Said Elbanna Author-X-Name-First: Said Author-X-Name-Last: Elbanna Title: Debate: Reimagining strategic management of social responsibilities in US universities—A comment on George et al. (2023) Journal: Public Money & Management Pages: 13-14 Issue: 1 Volume: 44 Year: 2024 Month: 01 X-DOI: 10.1080/09540962.2023.2251281 File-URL: http://hdl.handle.net/10.1080/09540962.2023.2251281 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:44:y:2024:i:1:p:13-14 Template-Type: ReDIF-Article 1.0 # input file: RPMM_A_2194029_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20231214T103247 git hash: d7a2cb0857 Author-Name: Berit Adam Author-X-Name-First: Berit Author-X-Name-Last: Adam Author-Name: Jens Heiling Author-X-Name-First: Jens Author-X-Name-Last: Heiling Title: Differential reporting in the public sector—financial reporting for small- and medium-sized entities Abstract: According to the International Public Sector Accounting Standards Board (IPSASB), public sector entities should apply the IPSAS when they fulfill certain criteria, such as the delivery of public services or financing by taxes. Size is currently not a matter for the application of IPSAS and smaller public sector entities have to apply the full suite of IPSAS. Based on an empirical study, this article shows that differential reporting is a suitable approach to overcome the accounting challenges that small- and medium-sized public sector entities (SMPSEs) are facing. The authors explain the potential advantages and disadvantages of differential reporting in the context of SMPSEs’ accounting challenges. Journal: Public Money & Management Pages: 71-79 Issue: 1 Volume: 44 Year: 2024 Month: 01 X-DOI: 10.1080/09540962.2023.2194029 File-URL: http://hdl.handle.net/10.1080/09540962.2023.2194029 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:44:y:2024:i:1:p:71-79 Template-Type: ReDIF-Article 1.0 # input file: RPMM_A_2277012_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20231214T103247 git hash: d7a2cb0857 Author-Name: Andreas Bergmann Author-X-Name-First: Andreas Author-X-Name-Last: Bergmann Author-Name: Karen Johnston Author-X-Name-First: Karen Author-X-Name-Last: Johnston Title: Editorial: Excellence and relevance rooted in policy and practice Journal: Public Money & Management Pages: 1-4 Issue: 1 Volume: 44 Year: 2024 Month: 01 X-DOI: 10.1080/09540962.2024.2277012 File-URL: http://hdl.handle.net/10.1080/09540962.2024.2277012 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:44:y:2024:i:1:p:1-4 Template-Type: ReDIF-Article 1.0 # input file: RPMM_A_2206047_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20231214T103247 git hash: d7a2cb0857 Author-Name: Vincenzo Buffa Author-X-Name-First: Vincenzo Author-X-Name-Last: Buffa Author-Name: Maya Tira Author-X-Name-First: Maya Author-X-Name-Last: Tira Author-Name: Benjamin Le Pendeven Author-X-Name-First: Benjamin Le Author-X-Name-Last: Pendeven Title: New development: From social impact bonds to impact bonds—an outcomes-based framework Abstract: This article presents a classification of impact bonds (IBs) that has practical implications for practitioners designing IBs. The framework shows how the nature of the targeted outcomes can affect the financial structure of an IB and influence the capacity to design workable business plans for the projects being financed. Given the reconsideration of cost savings in the newer IB models, the authors recommend that public sector managers and policy-makers question the relevance and advantages of IBs over other types of financing. Journal: Public Money & Management Pages: 80-84 Issue: 1 Volume: 44 Year: 2024 Month: 01 X-DOI: 10.1080/09540962.2023.2206047 File-URL: http://hdl.handle.net/10.1080/09540962.2023.2206047 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:44:y:2024:i:1:p:80-84 Template-Type: ReDIF-Article 1.0 # input file: RPMM_A_2111884_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20231214T103247 git hash: d7a2cb0857 Author-Name: Vincent van Loenen Author-X-Name-First: Vincent Author-X-Name-Last: van Loenen Author-Name: Roel Schouteten Author-X-Name-First: Roel Author-X-Name-Last: Schouteten Author-Name: Max Visser Author-X-Name-First: Max Author-X-Name-Last: Visser Author-Name: Ed Vosselman Author-X-Name-First: Ed Author-X-Name-Last: Vosselman Title: The translation of Lean management: Prospects of a relational approach for successful practice Abstract: Rather than focusing on a functionalist implementation of Lean in a hierarchical, top-down manner, this article shows how public sector managers can look at Lean in a new way. They should be luring others into a Lean network by creating conditions in which they define problems and solutions, seek to interest others in these problems, enroll and commit them to possible solutions and mobilize them as one network. Rather than a linear, straightforward implementation, in this way Lean becomes embedded in a network that is capable of entertaining the multiple interpretations and uses of Lean, thus adding to its organizational success and viability. Journal: Public Money & Management Pages: 54-61 Issue: 1 Volume: 44 Year: 2024 Month: 01 X-DOI: 10.1080/09540962.2022.2111884 File-URL: http://hdl.handle.net/10.1080/09540962.2022.2111884 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:44:y:2024:i:1:p:54-61 Template-Type: ReDIF-Article 1.0 # input file: RPMM_A_2264054_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20231214T103247 git hash: d7a2cb0857 Author-Name: Edoardo Ongaro Author-X-Name-First: Edoardo Author-X-Name-Last: Ongaro Author-Name: Michele Tantardini Author-X-Name-First: Michele Author-X-Name-Last: Tantardini Title: Debate: Why the religious factor has been forgotten in PA studies? (And how to remedy it) Journal: Public Money & Management Pages: 7-8 Issue: 1 Volume: 44 Year: 2024 Month: 01 X-DOI: 10.1080/09540962.2023.2264054 File-URL: http://hdl.handle.net/10.1080/09540962.2023.2264054 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:44:y:2024:i:1:p:7-8 Template-Type: ReDIF-Article 1.0 # input file: RPMM_A_2257453_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20231214T103247 git hash: d7a2cb0857 Author-Name: Raphaël Zumofen Author-X-Name-First: Raphaël Author-X-Name-Last: Zumofen Author-Name: Vincent Mabillard Author-X-Name-First: Vincent Author-X-Name-Last: Mabillard Title: Debate: Improving communication effectiveness or wasting taxpayers’ money? The use of social media influencers in public organizations Journal: Public Money & Management Pages: 5-6 Issue: 1 Volume: 44 Year: 2024 Month: 01 X-DOI: 10.1080/09540962.2023.2257453 File-URL: http://hdl.handle.net/10.1080/09540962.2023.2257453 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:44:y:2024:i:1:p:5-6 Template-Type: ReDIF-Article 1.0 # input file: RPMM_A_2237292_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20231214T103247 git hash: d7a2cb0857 Author-Name: John M. Bryson Author-X-Name-First: John M. Author-X-Name-Last: Bryson Title: Debate: US universities’ varied approaches to social responsibility Journal: Public Money & Management Pages: 11-12 Issue: 1 Volume: 44 Year: 2024 Month: 01 X-DOI: 10.1080/09540962.2023.2237292 File-URL: http://hdl.handle.net/10.1080/09540962.2023.2237292 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:44:y:2024:i:1:p:11-12 Template-Type: ReDIF-Article 1.0 # input file: RPMM_A_2220541_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20231214T103247 git hash: d7a2cb0857 Author-Name: Rhys Andrews Author-X-Name-First: Rhys Author-X-Name-Last: Andrews Title: Debate: Managing social responsibilities in the public value university—A comment on George et al. (2023) Journal: Public Money & Management Pages: 9-10 Issue: 1 Volume: 44 Year: 2024 Month: 01 X-DOI: 10.1080/09540962.2023.2220541 File-URL: http://hdl.handle.net/10.1080/09540962.2023.2220541 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:44:y:2024:i:1:p:9-10 Template-Type: ReDIF-Article 1.0 # input file: RPMM_A_2197253_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20231214T103247 git hash: d7a2cb0857 Author-Name: Bert George Author-X-Name-First: Bert Author-X-Name-Last: George Author-Name: Michael J. Worth Author-X-Name-First: Michael J. Author-X-Name-Last: Worth Author-Name: Sheela Pandey Author-X-Name-First: Sheela Author-X-Name-Last: Pandey Author-Name: Sanjay K. Pandey Author-X-Name-First: Sanjay K. Author-X-Name-Last: Pandey Title: Strategic management of social responsibilities: a mixed methods study of US universities Abstract: It is vital that social responsibilities become part of nonprofit or public organizations’ strategic management. Strategic management of social responsibilities implies continuous attention to these responsibilities—not only during strategic planning but also throughout strategy implementation. Organizations need to assess whether they are mission-focused, planning-focused, opportunity-focused or ‘savvy’ strategists in terms of their strategic management of social responsibilities. Many organizations are planning-focused, indicating aspirations towards social responsibilities in strategic plans without embedding these in concrete implementation activities. Creating centres, offices, and programmes focused on social responsibilities will help to counter this. Moreover, embedding social responsibilities into funding opportunities is also a way to signal more continuous attention. Journal: Public Money & Management Pages: 15-25 Issue: 1 Volume: 44 Year: 2024 Month: 01 X-DOI: 10.1080/09540962.2023.2197253 File-URL: http://hdl.handle.net/10.1080/09540962.2023.2197253 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:44:y:2024:i:1:p:15-25 Template-Type: ReDIF-Article 1.0 # input file: RPMM_A_2238912_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20231214T103247 git hash: d7a2cb0857 Author-Name: Michelle Richey Author-X-Name-First: Michelle Author-X-Name-Last: Richey Author-Name: Jade Wendy Brooks Author-X-Name-First: Jade Wendy Author-X-Name-Last: Brooks Title: New development: From aid to empowerment—making refugee policy more sustainable Abstract: Globally, refugee support has been rendered unsustainable by the contemporary pace and scale of human displacement. This article proposes that policy shifts towards greater opportunities for refugees and asylum seekers can complement humanitarian aid and ease the financial pressure building in the sector. This article examines what ‘opportunity-focused initiatives’ look like by focusing on refugee business support initiatives being piloted in several territories around the world. The authors consider the practical and policy implications of this shift and propose a research agenda to facilitate collaborations between public administrators, researchers, programme delivery bodies and refugee communities. Journal: Public Money & Management Pages: 85-89 Issue: 1 Volume: 44 Year: 2024 Month: 01 X-DOI: 10.1080/09540962.2023.2238912 File-URL: http://hdl.handle.net/10.1080/09540962.2023.2238912 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:44:y:2024:i:1:p:85-89 Template-Type: ReDIF-Article 1.0 # input file: RPMM_A_1934995_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20231214T103247 git hash: d7a2cb0857 Author-Name: Constantine Manolchev Author-X-Name-First: Constantine Author-X-Name-Last: Manolchev Author-Name: Duncan Lewis Author-X-Name-First: Duncan Author-X-Name-Last: Lewis Title: A tale of two trusts: case study analysis of bullying and negative behaviours in the UK ambulance service Abstract: The authors outline common problems in implementing the Health and Safety at Work Act 1974, which places specific requirements on UK employers to mitigate risks of stress at work. The authors discuss bullying and other negative acts in the UK ambulance service, highlighting concerns with some managerial practices. The article calls for a fundamental rethink of deficiencies in current organizational wellbeing measures and recommends ways of going beyond the provision of basic support for employees. Journal: Public Money & Management Pages: 133-140 Issue: 2 Volume: 44 Year: 2024 Month: 02 X-DOI: 10.1080/09540962.2021.1934995 File-URL: http://hdl.handle.net/10.1080/09540962.2021.1934995 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:44:y:2024:i:2:p:133-140 Template-Type: ReDIF-Article 1.0 # input file: RPMM_A_1951967_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20231214T103247 git hash: d7a2cb0857 Author-Name: Silvia Azevedo Nelson Author-X-Name-First: Silvia Azevedo Author-X-Name-Last: Nelson Author-Name: Daniel Moraes Pinheiro Author-X-Name-First: Daniel Moraes Author-X-Name-Last: Pinheiro Author-Name: Ana Paula Grillo Rodrigues Author-X-Name-First: Ana Paula Grillo Author-X-Name-Last: Rodrigues Author-Name: Matthew Xerri Author-X-Name-First: Matthew Author-X-Name-Last: Xerri Title: Crime, violence and stress in the emergency services work: military police in southern Brazil Abstract: The importance of this article for emergency service workers, such as police officers, lies in the connection between processes of government and outcomes on the street—especially the impact on the mental health of frontline police officers. Organizational responsibility for the protection and mental health of frontline personnel is vital in the stressful political and social environment in Brazil, where solidarity is essential for effective policing work and for developing and maintaining a culture of caring for one another. ‘Keeping each other’s back’ is central in the face of high levels of violence and crime, not just in southern Brazil, but in other jurisdictions where police operate in stressful environments, which have been exacerbated by deleterious social conditions arising from the Covid-19 pandemic. Journal: Public Money & Management Pages: 108-116 Issue: 2 Volume: 44 Year: 2024 Month: 02 X-DOI: 10.1080/09540962.2021.1951967 File-URL: http://hdl.handle.net/10.1080/09540962.2021.1951967 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:44:y:2024:i:2:p:108-116 Template-Type: ReDIF-Article 1.0 # input file: RPMM_A_2291291_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20231214T103247 git hash: d7a2cb0857 Author-Name: Katarzyna Lakoma Author-X-Name-First: Katarzyna Author-X-Name-Last: Lakoma Author-Name: Yu-Ling Liu-Smith Author-X-Name-First: Yu-Ling Author-X-Name-Last: Liu-Smith Title: Debate: Lessons learned from the emergency services’ response to the Covid 19 pandemic Journal: Public Money & Management Pages: 98-99 Issue: 2 Volume: 44 Year: 2024 Month: 02 X-DOI: 10.1080/09540962.2023.2291291 File-URL: http://hdl.handle.net/10.1080/09540962.2023.2291291 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:44:y:2024:i:2:p:98-99 Template-Type: ReDIF-Article 1.0 # input file: RPMM_A_2267305_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20231214T103247 git hash: d7a2cb0857 Author-Name: Javier Cifuentes-Faura Author-X-Name-First: Javier Author-X-Name-Last: Cifuentes-Faura Title: Debate: Will AI affect the transparency and accountability of public sector accounting? Journal: Public Money & Management Pages: 154-155 Issue: 2 Volume: 44 Year: 2024 Month: 02 X-DOI: 10.1080/09540962.2023.2267305 File-URL: http://hdl.handle.net/10.1080/09540962.2023.2267305 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:44:y:2024:i:2:p:154-155 Template-Type: ReDIF-Article 1.0 # input file: RPMM_A_1899613_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20231214T103247 git hash: d7a2cb0857 Author-Name: Geoffrey Heath Author-X-Name-First: Geoffrey Author-X-Name-Last: Heath Author-Name: Paresh Wankhade Author-X-Name-First: Paresh Author-X-Name-Last: Wankhade Author-Name: Peter Murphy Author-X-Name-First: Peter Author-X-Name-Last: Murphy Title: Exploring the wellbeing of ambulance staff using the ‘public value’ perspective: opportunities and challenges for research Abstract: This paper investigates the problematic nature of ambulance paramedics’ wellbeing and applies the conceptualizations and theoretical perspective of public value (PV) to understand and potentially improve their experience. It synthesizes previous discourse from public accounting and public management and applies it to NHS ambulance services which have been prominent in the response to the Covid-19 pandemic but are currently under-researched in public management literature. The authors suggest a future interdisciplinary research agenda. Journal: Public Money & Management Pages: 141-151 Issue: 2 Volume: 44 Year: 2024 Month: 02 X-DOI: 10.1080/09540962.2021.1899613 File-URL: http://hdl.handle.net/10.1080/09540962.2021.1899613 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:44:y:2024:i:2:p:141-151 Template-Type: ReDIF-Article 1.0 # input file: RPMM_A_2141876_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20231214T103247 git hash: d7a2cb0857 Author-Name: Ian Hesketh Author-X-Name-First: Ian Author-X-Name-Last: Hesketh Author-Name: Noreen Tehrani Author-X-Name-First: Noreen Author-X-Name-Last: Tehrani Title: Developing resilience interventions for emergency service responders—a view from the field Abstract: Emergency responders face stressful and traumatic challenges which can cause significant mental health problems, including anxiety, depression and post-traumatic stress. These conditions can reduce the capacity of emergency services to serve and protect their communities. The UK’s National Police Wellbeing Service adopted an evidence-based approach to building the resilience of its officers and staff to deal with major traumatic events as well as everyday stressors. The stress and trauma-informed care programme are being rolled out nationally. The programme includes education for officers and staff, supervisor training and a stepped trauma intervention model designed to reduce distress and trauma. Journal: Public Money & Management Pages: 117-123 Issue: 2 Volume: 44 Year: 2024 Month: 02 X-DOI: 10.1080/09540962.2022.2141876 File-URL: http://hdl.handle.net/10.1080/09540962.2022.2141876 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:44:y:2024:i:2:p:117-123 Template-Type: ReDIF-Article 1.0 # input file: RPMM_A_2292418_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20231214T103247 git hash: d7a2cb0857 Author-Name: Paresh Wankhade Author-X-Name-First: Paresh Author-X-Name-Last: Wankhade Author-Name: Peter Murphy Author-X-Name-First: Peter Author-X-Name-Last: Murphy Title: Editorial: Resilience and wellbeing—the persistent challenges for our emergency services Journal: Public Money & Management Pages: 95-97 Issue: 2 Volume: 44 Year: 2024 Month: 02 X-DOI: 10.1080/09540962.2024.2292418 File-URL: http://hdl.handle.net/10.1080/09540962.2024.2292418 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:44:y:2024:i:2:p:95-97 Template-Type: ReDIF-Article 1.0 # input file: RPMM_A_2120284_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20231214T103247 git hash: d7a2cb0857 Author-Name: Manuela S. Macinati Author-X-Name-First: Manuela S. Author-X-Name-Last: Macinati Author-Name: Suzanne H. Young Author-X-Name-First: Suzanne H. Author-X-Name-Last: Young Title: Contracting out social care services to for-profit and not-for-profit organizations in Italy: Social categorization and governance choices Abstract: This article explains the socio-psychological factors that influence public administrators’ governance choices when dealing with not-for-profit (NFP) and for-profit (FP) providers. In particular, it highlights the use of stereotypes in public administrators’ categorization of NFP and FP motives and expected behaviours, and whether they then prioritize the use of trust or control in the governance of the contractual arrangements. The main implication for public sector managers is that the tendency to social categorization and bias can be an issue in creating the proper mechanisms to ensure the delivery of effective services. In contracting out, the use of categorization by public administrators can reduce their propensity to trust those who are perceived as an outgroup, and hence result in them adopting more formal control mechanisms, while for those perceived as an ingroup their inclination to trust will result in the use of less formal control mechanisms. Journal: Public Money & Management Pages: 156-164 Issue: 2 Volume: 44 Year: 2024 Month: 02 X-DOI: 10.1080/09540962.2022.2120284 File-URL: http://hdl.handle.net/10.1080/09540962.2022.2120284 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:44:y:2024:i:2:p:156-164 Template-Type: ReDIF-Article 1.0 # input file: RPMM_A_2117894_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20231214T103247 git hash: d7a2cb0857 Author-Name: Walter Castelnovo Author-X-Name-First: Walter Author-X-Name-Last: Castelnovo Author-Name: Maddalena Sorrentino Author-X-Name-First: Maddalena Author-X-Name-Last: Sorrentino Title: Public sector reform trajectories: A complexity-embracing perspective Abstract: Making the context and trajectory of reforms more comprehensible is essential for public decision-makers when it comes to assessing programme robustness and strengthening future efforts. The article argues for a shift from ‘reducing complexity’ to ‘embracing complexity’ to be adopted by local decision-makers to develop a more pragmatic implementation strategy. Journal: Public Money & Management Pages: 165-173 Issue: 2 Volume: 44 Year: 2024 Month: 02 X-DOI: 10.1080/09540962.2022.2117894 File-URL: http://hdl.handle.net/10.1080/09540962.2022.2117894 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:44:y:2024:i:2:p:165-173 Template-Type: ReDIF-Article 1.0 # input file: RPMM_A_2255389_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20231214T103247 git hash: d7a2cb0857 Author-Name: Joseph Amazuwa Chirwa Author-X-Name-First: Joseph Amazuwa Author-X-Name-Last: Chirwa Title: New development: Government accounting reforms in southern Africa—lessons from Malawi Abstract: This article examines the impact of integrated financial management information systems (IFMIS) implementation and business process re-engineering (BPR) in developing economies. Implementing an IFMIS will streamline manual tasks, automate processes and facilitate decision-making in government financial management with the assistance of BPR. This article will be helpful to practitioners and policy-makers in managing potential obstacles during the implementation and adoption of IFMIS and BPR in least developed countries (LDCs). Journal: Public Money & Management Pages: 174-177 Issue: 2 Volume: 44 Year: 2024 Month: 02 X-DOI: 10.1080/09540962.2023.2255389 File-URL: http://hdl.handle.net/10.1080/09540962.2023.2255389 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:44:y:2024:i:2:p:174-177 Template-Type: ReDIF-Article 1.0 # input file: RPMM_A_2110182_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20231214T103247 git hash: d7a2cb0857 Author-Name: Joanna Lockhart Author-X-Name-First: Joanna Author-X-Name-Last: Lockhart Author-Name: Stephen B. Perrott Author-X-Name-First: Stephen B. Author-X-Name-Last: Perrott Title: Personality, social support, stress, and coping in a sample of Canadian paramedics Abstract: The authors’ finding that Canadian paramedics reported high levels of stress concurrent with evidence of predisposed resilience, suggests that emergency workers who, though predisposed towards stability, can find themselves doing too much with too little. Deficits in social support, and the perception that supervisors and employer-sponsored mental health services cannot be relied on, adds to the view of a stressful and alienating workplace. As findings suggest that there is little to be done at selection to identify more robust candidates, the focus should be on ameliorating negative workplace demands and especially on the identification of those factors feeding perceptions of not being supported. Journal: Public Money & Management Pages: 124-132 Issue: 2 Volume: 44 Year: 2024 Month: 02 X-DOI: 10.1080/09540962.2022.2110182 File-URL: http://hdl.handle.net/10.1080/09540962.2022.2110182 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:44:y:2024:i:2:p:124-132 Template-Type: ReDIF-Article 1.0 # input file: RPMM_A_2267302_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20231214T103247 git hash: d7a2cb0857 Author-Name: Ron Hodges Author-X-Name-First: Ron Author-X-Name-Last: Hodges Title: Debate: Extending the literature on accounting information manipulation Journal: Public Money & Management Pages: 152-153 Issue: 2 Volume: 44 Year: 2024 Month: 02 X-DOI: 10.1080/09540962.2023.2267302 File-URL: http://hdl.handle.net/10.1080/09540962.2023.2267302 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:44:y:2024:i:2:p:152-153 Template-Type: ReDIF-Article 1.0 # input file: RPMM_A_1987733_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20231214T103247 git hash: d7a2cb0857 Author-Name: Yvonne Brunetto Author-X-Name-First: Yvonne Author-X-Name-Last: Brunetto Author-Name: Matthew Xerri Author-X-Name-First: Matthew Author-X-Name-Last: Xerri Author-Name: Benjamin Farr-Wharton Author-X-Name-First: Benjamin Author-X-Name-Last: Farr-Wharton Title: The link between organizational support, wellbeing and engagement for emergency service employees: a comparative analysis Abstract: Emergency service workers perceived similarly low levels of organizational support compared with professionals and administrative employees. However, both emergency workers and healthcare professionals undertake high levels of emotional labour and therefore are susceptible to high levels of stress and, consequently, require organizational support. Low organizational support contributes to low wellbeing and engagement. If austerity-driven management is the cause of low organizational support, then new management models are required to ensure psychologically safe workplaces. Otherwise, the burden caused by poor management is placed on the community because taxpayers pay for emergency service workers’ stress-related workers’ compensation claims. Journal: Public Money & Management Pages: 100-107 Issue: 2 Volume: 44 Year: 2024 Month: 02 X-DOI: 10.1080/09540962.2021.1987733 File-URL: http://hdl.handle.net/10.1080/09540962.2021.1987733 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:44:y:2024:i:2:p:100-107 Template-Type: ReDIF-Article 1.0 # input file: RPMM_A_2154066_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20240209T083504 git hash: db97ba8e3a Author-Name: Reza Hesarzadeh Author-X-Name-First: Reza Author-X-Name-Last: Hesarzadeh Author-Name: Parisa Saadat Behbahaninia Author-X-Name-First: Parisa Saadat Author-X-Name-Last: Behbahaninia Title: The impact of International Public Sector Accounting Standards on economic policy uncertainty Abstract: This article examines whether and how the implementation of International Public Sector Accounting Standards (IPSAS) affects economic policy uncertainty. The authors explore how political stability, regulatory quality, government effectiveness, and a country’s level of development moderate the relationship between IPSAS and economic policy uncertainty. Using a sample of 22 countries for the period 2014–2020, findings reveal that the implementation of IPSAS reduces economic policy uncertainty. Importantly, the authors show that the economic impacts of IPSAS are greater in countries that do not have robust mechanisms to support transparency and accountability. Journal: Public Money & Management Pages: 187-195 Issue: 3 Volume: 44 Year: 2024 Month: 04 X-DOI: 10.1080/09540962.2022.2154066 File-URL: http://hdl.handle.net/10.1080/09540962.2022.2154066 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:44:y:2024:i:3:p:187-195 Template-Type: ReDIF-Article 1.0 # input file: RPMM_A_2174290_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20240209T083504 git hash: db97ba8e3a Author-Name: Denise Boito Pereira da Silva Author-X-Name-First: Denise Author-X-Name-Last: Boito Pereira da Silva Author-Name: João Luiz Passador Author-X-Name-First: João Author-X-Name-Last: Luiz Passador Title: Characterization and analysis of the supply network of the Brazilian national school feeding programme Abstract: The Brazilian national school feeding programme (PNAE) is a tested model providing food security. The federal government designed it, but municipal and state governments deliver it. This article provides information on PNAE suppliers. It shows that it is possible to promote food security together with the local economy. However, a concern is that local managers sometimes find it easier to procure from just one or a few large, specialized companies. The authors explain how this problem can be dealt with. Journal: Public Money & Management Pages: 252-258 Issue: 3 Volume: 44 Year: 2024 Month: 04 X-DOI: 10.1080/09540962.2023.2174290 File-URL: http://hdl.handle.net/10.1080/09540962.2023.2174290 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:44:y:2024:i:3:p:252-258 Template-Type: ReDIF-Article 1.0 # input file: RPMM_A_2174448_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20240209T083504 git hash: db97ba8e3a Author-Name: Stefanie Gesierich Author-X-Name-First: Stefanie Author-X-Name-Last: Gesierich Title: Approaches to co-creating successful public service innovations with citizens: A comparison of different governance traditions Abstract: This article provides empirically-based insights about the effect of co-creation and citizen involvement on the outcomes of public service innovation in different countries, which can be translated into recipes for successful co-creation. The key finding is that differences in approaches to citizen involvement in successful public service innovation depend on the context of administrative tradition and culture of governance. Therefore, policy-makers and public innovation practitioners need to be aware of the administrative tradition and culture of governance in their country so that recipes for citizen involvement in public service innovation projects can be successfully applied. Journal: Public Money & Management Pages: 234-243 Issue: 3 Volume: 44 Year: 2024 Month: 04 X-DOI: 10.1080/09540962.2023.2174448 File-URL: http://hdl.handle.net/10.1080/09540962.2023.2174448 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:44:y:2024:i:3:p:234-243 Template-Type: ReDIF-Article 1.0 # input file: RPMM_A_2270175_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20240209T083504 git hash: db97ba8e3a Author-Name: Cerian Griffiths Author-X-Name-First: Cerian Author-X-Name-Last: Griffiths Author-Name: Alan Doig Author-X-Name-First: Alan Author-X-Name-Last: Doig Author-Name: Jackie Harvey Author-X-Name-First: Jackie Author-X-Name-Last: Harvey Author-Name: Katie Benson Author-X-Name-First: Katie Author-X-Name-Last: Benson Author-Name: Nicholas Lord Author-X-Name-First: Nicholas Author-X-Name-Last: Lord Title: New development: From blanket coverage to patchwork quilt—rethinking organizational responses to fraud in the National Health Service in England Abstract: This article will be of value to those working across the National Health Service (NHS) and particularly to those engaged in counter fraud activities across the public sector. As well as having national value, this article will be of international relevance as it speaks to the responsible guardianship of public funds. This article evidences the ways in which counter fraud services across the NHS in England are disjointed and some of the causes for such disjointedness. Official reports estimate that at least £1.2 billion, approximately 1% of the NHS budget, is annually lost to fraud. At a time when the NHS is facing unprecedented demand on its resources due to austerity policies, Brexit and the global pandemic, and with no clear indication of significant additional investment, any loss of NHS funds could have significant impact on patient care and so a better understanding of counter fraud responses in the NHS is potentially pivotal to future responsible handling of public money. Journal: Public Money & Management Pages: 271-275 Issue: 3 Volume: 44 Year: 2024 Month: 04 X-DOI: 10.1080/09540962.2023.2270175 File-URL: http://hdl.handle.net/10.1080/09540962.2023.2270175 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:44:y:2024:i:3:p:271-275 Template-Type: ReDIF-Article 1.0 # input file: RPMM_A_2171844_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20240209T083504 git hash: db97ba8e3a Author-Name: Javier Andrades Author-X-Name-First: Javier Author-X-Name-Last: Andrades Author-Name: Domingo Martinez-Martinez Author-X-Name-First: Domingo Author-X-Name-Last: Martinez-Martinez Author-Name: Jesús Herrera Author-X-Name-First: Jesús Author-X-Name-Last: Herrera Author-Name: Manuel Larran Author-X-Name-First: Manuel Author-X-Name-Last: Larran Title: Is water management really transparent? A comparative analysis of ESG reporting of Andalusian publicly-owned enterprises Abstract: This article reveals a low commitment of Andalusian publicly-owned enterprises with environmental, social and governance (ESG) reporting. The results will be useful for practitioners in public water utilities and other GOEs to improve their level of disclosures. The authors stress that managers need to be trained with the skills necessary to provide a better level of ESG disclosure. In addition, managers, along with regulators and policy-makers, need to work together to introduce realistic forcing mechanisms in current and future regulations to enhance their compliance with mandatory ESG reporting requirements. Journal: Public Money & Management Pages: 208-215 Issue: 3 Volume: 44 Year: 2024 Month: 04 X-DOI: 10.1080/09540962.2023.2171844 File-URL: http://hdl.handle.net/10.1080/09540962.2023.2171844 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:44:y:2024:i:3:p:208-215 Template-Type: ReDIF-Article 1.0 # input file: RPMM_A_2263242_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20240209T083504 git hash: db97ba8e3a Author-Name: Justin Waring Author-X-Name-First: Justin Author-X-Name-Last: Waring Title: New development: Clinicians in management—past, present, future? Abstract: This article will be of value to health policy-makers, care regulators, service leaders and professional bodies who are collectively grappling with how best to ensure that governance structures and procedures are more effective in detecting and responding to the signs of variable care quality. Specifically, it supports and extends a growing body of evidence showing that greater involvement of healthcare professionals in senior management is positively associated with increased care quality and safety. It looks at the recent research supporting these ideas and outlines new directions for future research and practices development. Journal: Public Money & Management Pages: 267-270 Issue: 3 Volume: 44 Year: 2024 Month: 04 X-DOI: 10.1080/09540962.2023.2263242 File-URL: http://hdl.handle.net/10.1080/09540962.2023.2263242 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:44:y:2024:i:3:p:267-270 Template-Type: ReDIF-Article 1.0 # input file: RPMM_A_2147680_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20240209T083504 git hash: db97ba8e3a Author-Name: HyungGun Park Author-X-Name-First: HyungGun Author-X-Name-Last: Park Author-Name: Sungil Yoon Author-X-Name-First: Sungil Author-X-Name-Last: Yoon Author-Name: B. Shine Cho Author-X-Name-First: B. Author-X-Name-Last: Shine Cho Title: Who will benefit from extended budget participation? An empirical analysis of South Korean participatory budgeting practices Abstract: Local governments around the world have implemented various budget participation mechanisms to overcome the drawbacks of representative-directed budget allocation by allowing the public to participate directly in the budget process. How far these budget participation mechanisms influence budget allocation decisions and produce the desired financial outcomes is still under debate. This article explains South Korean local government budget participation practices and reveals that adopting public budget participation mechanisms with greater citizen empowerment and inclusiveness increases expenditures that benefit the majority at the expense of special interest groups. The authors’ findings will be helpful for local government managers and policy-makers who are considering adopting budget participation mechanisms. Journal: Public Money & Management Pages: 216-224 Issue: 3 Volume: 44 Year: 2024 Month: 04 X-DOI: 10.1080/09540962.2022.2147680 File-URL: http://hdl.handle.net/10.1080/09540962.2022.2147680 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:44:y:2024:i:3:p:216-224 Template-Type: ReDIF-Article 1.0 # input file: RPMM_A_2319434_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20240209T083504 git hash: db97ba8e3a Author-Name: Andreas Bergmann Author-X-Name-First: Andreas Author-X-Name-Last: Bergmann Title: Editorial: Managing expectations reduces disappointment Journal: Public Money & Management Pages: 179-179 Issue: 3 Volume: 44 Year: 2024 Month: 04 X-DOI: 10.1080/09540962.2024.2319434 File-URL: http://hdl.handle.net/10.1080/09540962.2024.2319434 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:44:y:2024:i:3:p:179-179 Template-Type: ReDIF-Article 1.0 # input file: RPMM_A_2275949_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20240209T083504 git hash: db97ba8e3a Author-Name: Ben Worthy Author-X-Name-First: Ben Author-X-Name-Last: Worthy Title: Debate: Can audit reduce information asymmetry? The case of English local government Journal: Public Money & Management Pages: 180-181 Issue: 3 Volume: 44 Year: 2024 Month: 04 X-DOI: 10.1080/09540962.2023.2275949 File-URL: http://hdl.handle.net/10.1080/09540962.2023.2275949 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:44:y:2024:i:3:p:180-181 Template-Type: ReDIF-Article 1.0 # input file: RPMM_A_2279812_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20240209T083504 git hash: db97ba8e3a Author-Name: Thomas W. Jackson Author-X-Name-First: Thomas W. Author-X-Name-Last: Jackson Author-Name: Ian R. Hodgkinson Author-X-Name-First: Ian R. Author-X-Name-Last: Hodgkinson Title: Debate: The data threat to 2050 net zero—public administrations’ responsibility for the ‘data-scape’ Journal: Public Money & Management Pages: 182-184 Issue: 3 Volume: 44 Year: 2024 Month: 04 X-DOI: 10.1080/09540962.2023.2279812 File-URL: http://hdl.handle.net/10.1080/09540962.2023.2279812 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:44:y:2024:i:3:p:182-184 Template-Type: ReDIF-Article 1.0 # input file: RPMM_A_2159169_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20240209T083504 git hash: db97ba8e3a Author-Name: Yuliya Rodionova Author-X-Name-First: Yuliya Author-X-Name-Last: Rodionova Author-Name: Juraj Nemec Author-X-Name-First: Juraj Author-X-Name-Last: Nemec Author-Name: Andrey Tkachenko Author-X-Name-First: Andrey Author-X-Name-Last: Tkachenko Author-Name: Andrei Yakovlev Author-X-Name-First: Andrei Author-X-Name-Last: Yakovlev Title: Informal practices and efficiency in public procurement Abstract: In environments with incentives for opportunism, effective tools to limit corruption in public procurement are necessary. The authors show that monitoring and law enforcement tools are more important than the strict regulation. A simple transfer of regulation from developed countries to transitional economies does not deliver the desired procurement performance without proper enforcement. Regulators need to consider the scale of opportunism among procurement participants—if it is high, it is necessary to focus on monitoring and law enforcement capabilities. Journal: Public Money & Management Pages: 225-233 Issue: 3 Volume: 44 Year: 2024 Month: 04 X-DOI: 10.1080/09540962.2022.2159169 File-URL: http://hdl.handle.net/10.1080/09540962.2022.2159169 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:44:y:2024:i:3:p:225-233 Template-Type: ReDIF-Article 1.0 # input file: RPMM_A_2306912_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20240209T083504 git hash: db97ba8e3a Author-Name: Jurgen Willems Author-X-Name-First: Jurgen Author-X-Name-Last: Willems Author-Name: Kenn Meyfroodt Author-X-Name-First: Kenn Author-X-Name-Last: Meyfroodt Title: Debate: Reporting pre-election polls: it is less about average Jane and Joe, and more about polarized Karen and Kevin Journal: Public Money & Management Pages: 185-186 Issue: 3 Volume: 44 Year: 2024 Month: 04 X-DOI: 10.1080/09540962.2024.2306912 File-URL: http://hdl.handle.net/10.1080/09540962.2024.2306912 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:44:y:2024:i:3:p:185-186 Template-Type: ReDIF-Article 1.0 # input file: RPMM_A_2133202_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20240209T083504 git hash: db97ba8e3a Author-Name: Ana Conceição Author-X-Name-First: Ana Author-X-Name-Last: Conceição Author-Name: Célia Picoito Author-X-Name-First: Célia Author-X-Name-Last: Picoito Author-Name: Maria Major Author-X-Name-First: Maria Author-X-Name-Last: Major Title: Implementing an hospital accreditation programme in a context of NPM reforms: Pressures and conflicting logics Abstract: This article shows how the politics associated with the New Public Management movement impacts organizations and how these pressures can be internalized by organizations and employees and professionals’ resistance to management initiatives overcome. Accreditation programmes can bridge two very different logics (professional and business) that often conflict with each other. The key is not to interfere with the professional identity and autonomy of the main actors. Journal: Public Money & Management Pages: 244-251 Issue: 3 Volume: 44 Year: 2024 Month: 04 X-DOI: 10.1080/09540962.2022.2133202 File-URL: http://hdl.handle.net/10.1080/09540962.2022.2133202 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:44:y:2024:i:3:p:244-251 Template-Type: ReDIF-Article 1.0 # input file: RPMM_A_2175232_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20240209T083504 git hash: db97ba8e3a Author-Name: Hanyu Xiao Author-X-Name-First: Hanyu Author-X-Name-Last: Xiao Author-Name: Xiaohu Wang Author-X-Name-First: Xiaohu Author-X-Name-Last: Wang Title: Fiscal transparency practice, challenges, and possible solutions: lessons from Covid 19 Abstract: The extraordinarily fast-paced growth in government spending during Covid 19 highlights the need for effective measures to ensure fiscal transparency during emergencies. Governments must improve emergency fiscal transparency by disclosing more detailed information on the types and conditions of funding sources, extra- and off-budget revenue sources, and recipients and impacts of spending. Institutional procedures should be established to safeguard fiscal transparency during emergencies, and to increase the effective involvement of legislatures, auditing agencies, and citizens in the management of fiscal rescue packages. Journal: Public Money & Management Pages: 196-207 Issue: 3 Volume: 44 Year: 2024 Month: 04 X-DOI: 10.1080/09540962.2023.2175232 File-URL: http://hdl.handle.net/10.1080/09540962.2023.2175232 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:44:y:2024:i:3:p:196-207 Template-Type: ReDIF-Article 1.0 # input file: RPMM_A_2132666_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20240209T083504 git hash: db97ba8e3a Author-Name: Young-Bin Seo Author-X-Name-First: Young-Bin Author-X-Name-Last: Seo Author-Name: Yoon-Shik Lee Author-X-Name-First: Yoon-Shik Author-X-Name-Last: Lee Title: Improving performance management in local government: Lessons from South Korea Abstract: The authors compared performance management in different local governments in South Korea looking for the best systems. Two separate, consecutive processes (adoption and implementation) were examined. This article will help policy-makers and managers develop efficient and effective performance management policies, not only in local government but also in central government. This study was conducted with all basic local governments in South Korea, making the results highly reliable. Journal: Public Money & Management Pages: 259-266 Issue: 3 Volume: 44 Year: 2024 Month: 04 X-DOI: 10.1080/09540962.2022.2132666 File-URL: http://hdl.handle.net/10.1080/09540962.2022.2132666 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:44:y:2024:i:3:p:259-266 Template-Type: ReDIF-Article 1.0 # input file: RPMM_A_2240641_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20240209T083504 git hash: db97ba8e3a Author-Name: Paul Spicker Author-X-Name-First: Paul Author-X-Name-Last: Spicker Title: The effect of treating public services as commodities Abstract: The case for competition and marketization of public services, though widely accepted in government, has been made through the application of formal economic reasoning rather than practical experience. Efficient market production relies on a process of defining services in terms which allow for competition, choice and the substitutability of tradable products. The evidence for this theoretical position is mixed at best. This article provides policy-makers, those commissioning services and practitioners with support in arguing for public services to be judged by different criteria. Journal: Public Money & Management Pages: 281-288 Issue: 4 Volume: 44 Year: 2024 Month: 05 X-DOI: 10.1080/09540962.2023.2240641 File-URL: http://hdl.handle.net/10.1080/09540962.2023.2240641 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:44:y:2024:i:4:p:281-288 Template-Type: ReDIF-Article 1.0 # input file: RPMM_A_2240640_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20240209T083504 git hash: db97ba8e3a Author-Name: Bruce Stafford Author-X-Name-First: Bruce Author-X-Name-Last: Stafford Author-Name: Simon Roberts Author-X-Name-First: Simon Author-X-Name-Last: Roberts Author-Name: Pauline Jas Author-X-Name-First: Pauline Author-X-Name-Last: Jas Title: Evaluating commodification and commodifying evaluation Abstract: This article highlights the importance of those conducting evaluations, whether policy-makers or evaluators, being explicit about the purpose and use of an evaluation. Evaluation designs will affect the nature of the findings and these, in turn, can feed back into the policy process. The inherent political nature of evaluations highlights the need for the full publication of evaluation results. The public, policy-makers and other stakeholders can then have some degree of confidence in the legitimacy of the findings. Journal: Public Money & Management Pages: 326-334 Issue: 4 Volume: 44 Year: 2024 Month: 05 X-DOI: 10.1080/09540962.2023.2240640 File-URL: http://hdl.handle.net/10.1080/09540962.2023.2240640 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:44:y:2024:i:4:p:326-334 Template-Type: ReDIF-Article 1.0 # input file: RPMM_A_2244851_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20240209T083504 git hash: db97ba8e3a Author-Name: Mary Corcoran Author-X-Name-First: Mary Author-X-Name-Last: Corcoran Author-Name: Kevin Albertson Author-X-Name-First: Kevin Author-X-Name-Last: Albertson Title: The market doesn’t care Abstract: This article theorizes some consequences of skewing relational (care) labour into more transactional forms of marketized public service areas; with particular reference to contracted criminal justice services in England and Wales. The authors attribute this to an interplay of the incentives of the corporate sector and those of governments which form a collective ‘artificial intelligence’ promoting marketization. This creates unintended consequences. Whereas corporate incentive structures minimize transaction costs and optimize profit, recent UK governments have incentivized economic productivity over socially beneficial indicators in public services. The article finds that narrowly transactional calculations of value in the commissioning of care services may produce short-term fiscal incentives for commissioners (usually the state) and corporate suppliers and ‘care resellers’, but generate longer-term supply-side problems. The article concludes by signposting how more pluralistic forms of collaboration among government, commerce and third sectors can be differently—and more socially—conceived. There are lessons to be learned in the article for all capitalist economies. Journal: Public Money & Management Pages: 289-297 Issue: 4 Volume: 44 Year: 2024 Month: 05 X-DOI: 10.1080/09540962.2023.2244851 File-URL: http://hdl.handle.net/10.1080/09540962.2023.2244851 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:44:y:2024:i:4:p:289-297 Template-Type: ReDIF-Article 1.0 # input file: RPMM_A_2246756_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20240209T083504 git hash: db97ba8e3a Author-Name: Ruby C. M. Chau Author-X-Name-First: Ruby C. M. Author-X-Name-Last: Chau Author-Name: Sam W. K. Yu Author-X-Name-First: Sam W. K. Author-X-Name-Last: Yu Title: Using a time conditions framework to explore the impact of government policies on the commodification of public goods and women’s defamilization risks Abstract: This article offers insight into how the commodification of public goods could affect women’s lives directly and indirectly through its impact on the family. It draws on the experience in Hong Kong of raising policy-makers’ and public sector administrators’ awareness of the importance of women's and families’ perspectives in policy practice at both the international and national level. The analysis is based on the Hong Kong government’s interventions during the Covid 19 pandemic. Its shows how the commodification of public goods can affect women and families and create more challenges for them during a global crisis. The article speaks to policy-makers and practitioners involved in policy design and implementation. Journal: Public Money & Management Pages: 317-325 Issue: 4 Volume: 44 Year: 2024 Month: 05 X-DOI: 10.1080/09540962.2023.2246756 File-URL: http://hdl.handle.net/10.1080/09540962.2023.2246756 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:44:y:2024:i:4:p:317-325 Template-Type: ReDIF-Article 1.0 # input file: RPMM_A_2244350_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20240209T083504 git hash: db97ba8e3a Author-Name: Rod Sheaff Author-X-Name-First: Rod Author-X-Name-Last: Sheaff Author-Name: Angela Ellis-Paine Author-X-Name-First: Angela Author-X-Name-Last: Ellis-Paine Author-Name: Mark Exworthy Author-X-Name-First: Mark Author-X-Name-Last: Exworthy Author-Name: Rebecca Hardwick Author-X-Name-First: Rebecca Author-X-Name-Last: Hardwick Author-Name: Chris Q. Smith Author-X-Name-First: Chris Q. Author-X-Name-Last: Smith Title: Commodification and healthcare in the third sector in England: from gift to commodity—and back? Abstract: This article suggests why a different approach may be required for commissioning services from third sector providers than from, say, corporate or public providers. English systems for commissioning third sector providers contain both commodified elements (for example formal procurement, provider competition, commissioner–provider separation) and collaborative, relational elements (for example long-term collaboration, reliance on inter-organizational networks). When the two elements conflicted, commissioners and third sector organizations tended to try to work around the commodified elements in order to preserve and develop the collaborative aspects, which suggests that, in practice, they find de-commodified, collaborative methods better adapted to the commissioning of third sector organizations. Journal: Public Money & Management Pages: 298-307 Issue: 4 Volume: 44 Year: 2024 Month: 05 X-DOI: 10.1080/09540962.2023.2244350 File-URL: http://hdl.handle.net/10.1080/09540962.2023.2244350 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:44:y:2024:i:4:p:298-307 Template-Type: ReDIF-Article 1.0 # input file: RPMM_A_2247889_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20240209T083504 git hash: db97ba8e3a Author-Name: Andrew Gray Author-X-Name-First: Andrew Author-X-Name-Last: Gray Author-Name: Simon Roberts Author-X-Name-First: Simon Author-X-Name-Last: Roberts Author-Name: Bruce Stafford Author-X-Name-First: Bruce Author-X-Name-Last: Stafford Author-Name: Jane Broadbent Author-X-Name-First: Jane Author-X-Name-Last: Broadbent Title: Editorial: The commodification of the public good—who wins and who loses? Journal: Public Money & Management Pages: 277-280 Issue: 4 Volume: 44 Year: 2024 Month: 05 X-DOI: 10.1080/09540962.2023.2247889 File-URL: http://hdl.handle.net/10.1080/09540962.2023.2247889 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:44:y:2024:i:4:p:277-280 Template-Type: ReDIF-Article 1.0 # input file: RPMM_A_2243775_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20240209T083504 git hash: db97ba8e3a Author-Name: Mark Exworthy Author-X-Name-First: Mark Author-X-Name-Last: Exworthy Author-Name: Neil Lunt Author-X-Name-First: Neil Author-X-Name-Last: Lunt Author-Name: Penelope Tuck Author-X-Name-First: Penelope Author-X-Name-Last: Tuck Author-Name: Rakesh Mistry Author-X-Name-First: Rakesh Author-X-Name-Last: Mistry Title: From commodification to entrepreneurialism: how commercial income is transforming the English NHS Abstract: The authors explore the way in which National Health Service (NHS) organizations in England are becoming more entrepreneurial through seeking more commercial income. As a form of commodification, commercialization has become more salient because of tightened public spending and the relaxation of regulations governing the scale of commercial income that the NHS could earn (since 2012). In turn, a stronger entrepreneurial ethos and practice has developed. The purpose and impact of commercialization is examined using secondary data from six NHS organizations (narrating developments post-2012), demonstrating the extent of and their justifications for commercialization. Recent and planned changes are explained. These income-generation activities, which are often set up to support or maintain existing NHS services, may unwittingly accelerate further commercialization—particularly in post-pandemic recovery. The authors conclude that the NHS risks becoming predicated upon commercial logics, thereby undermining public service logics. Journal: Public Money & Management Pages: 308-316 Issue: 4 Volume: 44 Year: 2024 Month: 05 X-DOI: 10.1080/09540962.2023.2243775 File-URL: http://hdl.handle.net/10.1080/09540962.2023.2243775 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:44:y:2024:i:4:p:308-316 Template-Type: ReDIF-Article 1.0 # input file: RPMM_A_2244785_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20240209T083504 git hash: db97ba8e3a Author-Name: Richard Machin Author-X-Name-First: Richard Author-X-Name-Last: Machin Author-Name: Allan Reynolds Author-X-Name-First: Allan Author-X-Name-Last: Reynolds Title: New development: The commodification of social security medical assessments—academic analysis and practitioner experience Abstract: This article examines an important area of public sector commodification: the medical assessments that determine eligibility for social security benefits. The commodification of this adjudication process has a significant impact on vulnerable welfare benefit claimants. The article has a particular focus on issues commonly experienced by claimants with mental health problems. Drawing on experience of working in the social welfare sector, the authors present professional reflections on the impact of commodification. Best practice guidelines for supporting claimants with social security medical assessments are presented; these make a new contribution by highlighting the approach needed by professionals to effectively navigate the privatized benefit assessment process. Journal: Public Money & Management Pages: 335-338 Issue: 4 Volume: 44 Year: 2024 Month: 05 X-DOI: 10.1080/09540962.2023.2244785 File-URL: http://hdl.handle.net/10.1080/09540962.2023.2244785 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:44:y:2024:i:4:p:335-338 Template-Type: ReDIF-Article 1.0 # input file: RPMM_A_2204533_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20240209T083504 git hash: db97ba8e3a Author-Name: Erik Hans Klijn Author-X-Name-First: Erik Hans Author-X-Name-Last: Klijn Author-Name: Samantha Metselaar Author-X-Name-First: Samantha Author-X-Name-Last: Metselaar Author-Name: Rianne Warsen Author-X-Name-First: Rianne Author-X-Name-Last: Warsen Title: The effect of contract- and network management on performance and innovation in infrastructure projects Abstract: How should complex infrastructure projects be managed? A survey of practitioners in public–private partnership (PPP) projects and 35 interviews with these practitioners provided a detailed picture of the management of these projects. The survey research revealed that strict contract management (monitoring performance criteria and sticking to the contract) did not show a significant relationship to either the performance of, or innovation in, these projects. Network management (for example connecting involved parties and exploring new solutions), however, was significant—especially in terms of performance. In the interviews, practitioners highlighted that the complexity of these projects meant that a collaborative relationship between the public and private parties was essential to overcome unforeseen problems. It is therefore advisable to make process agreements at the start of contracts that provide for unexpected issues. The authors conclude that the contract is certainly important but will not generate good performance without active network management and making process rules about how parties can collaborate.ABSTRACTBased on economic and governance theories, this article uses survey and interview data to examine the relationship between contract management and network management on the one hand and collaboration, innovation and performance on the other. A positive relationship was found between network management and collaboration and performance. Contract management demonstrated no significant relationship with either collaboration or performance. Additionally, while there was a positive association between network management and innovation, it was not statistically significant. Qualitative data emphasized the complexity of projects and limitations of contracts as a possible explanation. Journal: Public Money & Management Pages: 428-437 Issue: 5 Volume: 44 Year: 2024 Month: 07 X-DOI: 10.1080/09540962.2023.2204533 File-URL: http://hdl.handle.net/10.1080/09540962.2023.2204533 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:44:y:2024:i:5:p:428-437 Template-Type: ReDIF-Article 1.0 # input file: RPMM_A_2200968_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20240209T083504 git hash: db97ba8e3a Author-Name: Rui Salato Author-X-Name-First: Rui Author-X-Name-Last: Salato Author-Name: Patrícia Gomes Author-X-Name-First: Patrícia Author-X-Name-Last: Gomes Author-Name: Carlos Ferreira Author-X-Name-First: Carlos Author-X-Name-Last: Ferreira Title: Accrual accounting in the public sector of emerging economies: Bibliometric analysis and future research Abstract: This article provides new insights to help policy-makers, professional associations and standard setters in developing countries design and implement accrual accounting-based systems applied to the public sector. The detailed discussion of prior research on the main advantages of the accrual basis of accounting, and generally accepted international standards when adapted to the public sector, and the barriers and difficulties experienced by other jurisdictions in similar contexts provides important lessons for reforming public sector accounting systems in developing countriesABSTRACTThis article presents a bibliometric analysis of the adoption and implementation of accrual accounting in the public sector (AAPS) in the context of emerging economies and identifies gaps where more research is needed. The main findings evidence a significant interest in this topic in the past five years and the authors expect this to grow in the future. The questionnaire method was the most common data collection method, followed by combinations of mixed methods. An interesting finding was a preference for quantitative methods when studying professionals. More qualitative methods were used for politicians and members of international organizations. The NPM agenda and institutional theory dominated the theoretical background. Coercive pressures from investors and auditors, together with the normative pressures from employee training, were found to significantly impact the effective implementation of AAPS in emerging economies. Journal: Public Money & Management Pages: 376-388 Issue: 5 Volume: 44 Year: 2024 Month: 07 X-DOI: 10.1080/09540962.2023.2200968 File-URL: http://hdl.handle.net/10.1080/09540962.2023.2200968 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:44:y:2024:i:5:p:376-388 Template-Type: ReDIF-Article 1.0 # input file: RPMM_A_2204400_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20240209T083504 git hash: db97ba8e3a Author-Name: Samuel Leite Castelo Author-X-Name-First: Samuel Leite Author-X-Name-Last: Castelo Author-Name: Carlos F. Gomes Author-X-Name-First: Carlos F. Author-X-Name-Last: Gomes Title: The role of performance measurement and management systems in changing public organizations: An exploratory study Abstract: The most recent administrative reforms aim not only to open up public organizations to citizens but also to encourage other organizations to take similar initiatives, namely in collaboration, transparency and the availability of information. So they need performance measurement and management systems (PMMS) that allow them to be closer to their stakeholders and dynamically promote effective organizational change. This article shows that a PMMS can be a mediation instrument in the effective implementation of administrative reforms. It will help managers and employees of public organizations understand how to improve performance measurement processes and mitigate dysfunctional behaviours that cause unintended effects on organizational performance.ABSTRACTIn recent decades, governments worldwide have used administrative reforms to change public organizations. The initial concerns were to increase their efficiency but, more recently, it has been their openness to society. Performance measurement and management systems (PMMS) have been used on this changing path to support public managers’ decision-making, although not always successfully. This study contributes to the current debate on using PMMS to align public organizations with the needs of citizens and remaining stakeholders. Journal: Public Money & Management Pages: 399-406 Issue: 5 Volume: 44 Year: 2024 Month: 07 X-DOI: 10.1080/09540962.2023.2204400 File-URL: http://hdl.handle.net/10.1080/09540962.2023.2204400 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:44:y:2024:i:5:p:399-406 Template-Type: ReDIF-Article 1.0 # input file: RPMM_A_2333613_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20240209T083504 git hash: db97ba8e3a Author-Name: Richard M. Baylis Author-X-Name-First: Richard M. Author-X-Name-Last: Baylis Author-Name: Dennis De Widt Author-X-Name-First: Dennis De Author-X-Name-Last: Widt Author-Name: Lukas J. Helikum Author-X-Name-First: Lukas J. Author-X-Name-Last: Helikum Author-Name: Rachel Ashworth Author-X-Name-First: Rachel Author-X-Name-Last: Ashworth Title: Debate: The lack of public sector accounting education within universities and what is next Journal: Public Money & Management Pages: 347-348 Issue: 5 Volume: 44 Year: 2024 Month: 07 X-DOI: 10.1080/09540962.2024.2333613 File-URL: http://hdl.handle.net/10.1080/09540962.2024.2333613 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:44:y:2024:i:5:p:347-348 Template-Type: ReDIF-Article 1.0 # input file: RPMM_A_2317620_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20240209T083504 git hash: db97ba8e3a Author-Name: Noel Hepworth Author-X-Name-First: Noel Author-X-Name-Last: Hepworth Title: Debate: Technical developments and quality management Journal: Public Money & Management Pages: 343-344 Issue: 5 Volume: 44 Year: 2024 Month: 07 X-DOI: 10.1080/09540962.2024.2317620 File-URL: http://hdl.handle.net/10.1080/09540962.2024.2317620 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:44:y:2024:i:5:p:343-344 Template-Type: ReDIF-Article 1.0 # input file: RPMM_A_2328453_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20240209T083504 git hash: db97ba8e3a Author-Name: James W. Douglas Author-X-Name-First: James W. Author-X-Name-Last: Douglas Author-Name: Ringa Raudla Author-X-Name-First: Ringa Author-X-Name-Last: Raudla Title: Debate: The intricacies of cutback management during the Covid 19 pandemic Journal: Public Money & Management Pages: 345-346 Issue: 5 Volume: 44 Year: 2024 Month: 07 X-DOI: 10.1080/09540962.2024.2328453 File-URL: http://hdl.handle.net/10.1080/09540962.2024.2328453 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:44:y:2024:i:5:p:345-346 Template-Type: ReDIF-Article 1.0 # input file: RPMM_A_2203328_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20240209T083504 git hash: db97ba8e3a Author-Name: Fábio Albuquerque Author-X-Name-First: Fábio Author-X-Name-Last: Albuquerque Author-Name: Paula Gomes dos Santos Author-X-Name-First: Paula Gomes dos Author-X-Name-Last: Santos Author-Name: Eugênia Paiva da Penha Author-X-Name-First: Eugênia Paiva Author-X-Name-Last: da Penha Author-Name: Daniel Silva Author-X-Name-First: Daniel Author-X-Name-Last: Silva Title: Assessing the stakeholders’ responses in public discussions of IPSASB standards from a cultural perspective Abstract: This article assesses the factors that may explain stakeholders’ responses in public due processes carried out by the IPSASB. Seven ongoing projects were assessed, comprising 328 comment letters sent to IPSASB from 47 countries. The authors present a new approach which takes into account cultural values in public sector accounting and financial reporting.This article shows that factors that can explain stakeholders’ responses in public discussions of the International Public Sector Accounting Standards Board’s (IPSASB) standards may differ according to underlying cultural values. Respondents’ affiliation, countries’ level of development and their accounting framework can explain underlying cultural values. The article will help standard setters, governments and regulatory bodies to understand the differences in stakeholders’ positions according to the cultural nature of issues proposed for public discussion. Journal: Public Money & Management Pages: 389-398 Issue: 5 Volume: 44 Year: 2024 Month: 07 X-DOI: 10.1080/09540962.2023.2203328 File-URL: http://hdl.handle.net/10.1080/09540962.2023.2203328 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:44:y:2024:i:5:p:389-398 Template-Type: ReDIF-Article 1.0 # input file: RPMM_A_2195263_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20240209T083504 git hash: db97ba8e3a Author-Name: Erica Eneqvist Author-X-Name-First: Erica Author-X-Name-Last: Eneqvist Title: When innovation comes to town—the institutional logics driving change in municipalities Abstract: Innovation has become a buzzword of the contemporary public sector, yet the practical uses of innovation are diverse and sometimes conflicting. This article highlights four different innovation approaches and describes their use with examples from the municipal organization in Stockholm. These innovation approaches have different end goals, perspectives and logics that drive them. With a better understanding of the broad concept of innovation that is relevant within a city organization, municipal officials can make conscious decisions about their innovation practices.ABSTRACTInnovation is an increasingly influential agenda for municipalities to apply to multiple activities and objectives. This article presents an institutional logics framework to clarify the ways that municipalities use innovation to achieve their long-term ambitions. The framework consists of four approaches that co-exist within a single municipality: the business-enabling approach supports local economic growth, the organizational change approach focuses on improving internal processes and services, the attractiveness approach promotes the territory for investment, and the transformative approach engages with broader societal challenges. The framework clarifies how innovation is interpreted and practised by municipalities and reveals opportunities to enhance these activities. Journal: Public Money & Management Pages: 349-357 Issue: 5 Volume: 44 Year: 2024 Month: 07 X-DOI: 10.1080/09540962.2023.2195263 File-URL: http://hdl.handle.net/10.1080/09540962.2023.2195263 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:44:y:2024:i:5:p:349-357 Template-Type: ReDIF-Article 1.0 # input file: RPMM_A_2199365_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20240209T083504 git hash: db97ba8e3a Author-Name: Caroline Krüger Author-X-Name-First: Caroline Author-X-Name-Last: Krüger Author-Name: Marlon Fernandes Rodrigues Alves Author-X-Name-First: Marlon Author-X-Name-Last: Fernandes Rodrigues Alves Author-Name: Clarisse Mendes Pinto Gomes Ferreira Author-X-Name-First: Clarisse Author-X-Name-Last: Mendes Pinto Gomes Ferreira Author-Name: Luiz Guilherme Dácar da Silva Scorzafave Author-X-Name-First: Luiz Author-X-Name-Last: Guilherme Dácar da Silva Scorzafave Author-Name: Cláudia Souza Passador Author-X-Name-First: Cláudia Author-X-Name-Last: Souza Passador Author-Name: Adriana Cristina Ferreira Caldana Author-X-Name-First: Adriana Author-X-Name-Last: Cristina Ferreira Caldana Title: Impact evaluation of the Brazilian Integrated Border Health System Abstract: This article presents a methodological framework that can be used to evaluate interventions in border regions. The case study was SIS-Fronteiras: a Brazilian project to support municipalities providing healthcare for economic migrants from neighbouring countries. This article uncovers important opportunities and challenges during the implementation of this project. The project failed partly because of inadequate management of resources. Future policies in regions with significant trans-border flows (for example between the USA and Mexico in North America; and across some European and Asian borders) should incorporate mechanisms of cross-border governance, co-operation and co-financing to increase the chances of success.ABSTRACTThis study evaluates Brazil’s Integrated Border Health System (SIS-Fronteiras). First, propensity score matching and difference in differences techniques were applied to analyse the health indicators of the 588 municipalities in the border strip of Brazil. Second, the authors conducted and analysed 23 interviews and 12 focus groups. The results suggest that the inadequacy of the governance model explains the failure to improve healthcare conditions in these areas. This article contributes to deepening our understanding of public policies and, in particular, public health interventions in border regions. Journal: Public Money & Management Pages: 407-417 Issue: 5 Volume: 44 Year: 2024 Month: 07 X-DOI: 10.1080/09540962.2023.2199365 File-URL: http://hdl.handle.net/10.1080/09540962.2023.2199365 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:44:y:2024:i:5:p:407-417 Template-Type: ReDIF-Article 1.0 # input file: RPMM_A_2340910_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20240209T083504 git hash: db97ba8e3a Author-Name: Karen Johnston Author-X-Name-First: Karen Author-X-Name-Last: Johnston Title: Editorial: Remembering Alexei Navalny and struggles for good governance Journal: Public Money & Management Pages: 339-340 Issue: 5 Volume: 44 Year: 2024 Month: 07 X-DOI: 10.1080/09540962.2024.2340910 File-URL: http://hdl.handle.net/10.1080/09540962.2024.2340910 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:44:y:2024:i:5:p:339-340 Template-Type: ReDIF-Article 1.0 # input file: RPMM_A_2202521_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20240209T083504 git hash: db97ba8e3a Author-Name: Irwan Taufiq Ritonga Author-X-Name-First: Irwan Taufiq Author-X-Name-Last: Ritonga Title: Eliminating the effects of external environmental factors to improve the analysis of local government financial condition: a study in Indonesia Abstract: This article proposes an approach to the assessment of the financial condition of local governments by eliminating uncontrollable external environmental factors using cluster analysis. The author found seven clusters of provincial government, 13 clusters of regency government, and seven clusters of city government in Indonesia. The article provides evidence that clustering local government increases the effectiveness of analysis of financial conditions. The academic contribution of this article is generating cluster variables that are more comprehensive and relevant than those presented in previous studies. In addition, findings of this study can be used by authorities to develop local government financial management policies that are fairer.In a heterogeneous external environment, it is irrelevant and unfair if the central government applies a single financial management policy to all local governments. This article provides a solution in the form of a method to eliminate heterogeneous external environmental effects. The conceptual framework developed in this study can be adopted by countries with a high degree of local government heterogeneity to develop regional financial management policies, such as analysing financial conditions or financial management performance, which are more relevant, fair and accurate. Journal: Public Money & Management Pages: 358-365 Issue: 5 Volume: 44 Year: 2024 Month: 07 X-DOI: 10.1080/09540962.2023.2202521 File-URL: http://hdl.handle.net/10.1080/09540962.2023.2202521 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:44:y:2024:i:5:p:358-365 Template-Type: ReDIF-Article 1.0 # input file: RPMM_A_2203869_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20240209T083504 git hash: db97ba8e3a Author-Name: Hedva Vinarski-Peretz Author-X-Name-First: Hedva Author-X-Name-Last: Vinarski-Peretz Author-Name: Aviv Kidron Author-X-Name-First: Aviv Author-X-Name-Last: Kidron Title: Antecedents of public managers’ collective implementation efficacy as they actualize new public services Abstract: This article focuses on those organizational and individual factors that increase public managers’ belief in their proactive ability to pursue collective implementation of digital public services. Using social cognitive theory, the authors show that managers’ innovation-implementation efficacy is shaped within the context of the current massive digital transformation of public services. The study uncovers two organizational enablers (organizational climate for innovation and leader expectations for creativity), together with two individual enablers (creative self-efficacy and proactive behaviour). The findings suggest that creative self-efficacy partly mediates between an organizational climate for innovation and collective implementation efficacy. Additionally, leaders’ expectations for creativity and proactivity were found to be partly mediated between innovative climate and collective implementation efficacy.Following the global massive digital government framework, this article (based on the Digital Israel case) provides relevant lessons and directions for managerial practice. Following the notion that collective human perceptions at work have an impact on successful implementation of technology and digitalization, the authors highlight the mechanisms, at the micro-managerial level, that support public managers’ collective capability to implement innovative digital services efficiently. The research model can be used to design HRM strategies to promote managers’ proactive behaviour—a key determinant of managers’ collective implementation efficacy during the digital innovation processes. Practically, a manager’s proactive behaviour, shaped through a climate of innovation and creative self-efficacy, can promote collective confidence in implementing digital services and innovations. Journal: Public Money & Management Pages: 418-427 Issue: 5 Volume: 44 Year: 2024 Month: 07 X-DOI: 10.1080/09540962.2023.2203869 File-URL: http://hdl.handle.net/10.1080/09540962.2023.2203869 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:44:y:2024:i:5:p:418-427 Template-Type: ReDIF-Article 1.0 # input file: RPMM_A_2338998_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20240209T083504 git hash: db97ba8e3a Author-Name: Katrina Radford Author-X-Name-First: Katrina Author-X-Name-Last: Radford Author-Name: Ellie Meissner Author-X-Name-First: Ellie Author-X-Name-Last: Meissner Title: Debate: Tackling the aged care workforce Journal: Public Money & Management Pages: 341-342 Issue: 5 Volume: 44 Year: 2024 Month: 07 X-DOI: 10.1080/09540962.2024.2338998 File-URL: http://hdl.handle.net/10.1080/09540962.2024.2338998 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:44:y:2024:i:5:p:341-342 Template-Type: ReDIF-Article 1.0 # input file: RPMM_A_2174447_J.xml processed with: repec_from_jats12.xsl darts-xml-transformations-20240209T083504 git hash: db97ba8e3a Author-Name: Pierre Donatella Author-X-Name-First: Pierre Author-X-Name-Last: Donatella Author-Name: Emmeli Runesson Author-X-Name-First: Emmeli Author-X-Name-Last: Runesson Author-Name: Torbjörn Tagesson Author-X-Name-First: Torbjörn Author-X-Name-Last: Tagesson Title: To manage or reserve accruals? Evidence from a balanced-budget requirement reform Abstract: Discretion in the financial reporting process can help reveal private information to external parties; it can also be used to avoid disclosing information that makes agents vulnerable to criticism—especially under strong political incentives to avoid transparency. This must be taken into account by higher levels of governments when designing and implementing balanced-budget requirements tied to financial reporting figures produced on an accrual basis, as well as by other stakeholders using accrual-based information for monitoring purposes.ABSTRACTIn 2013, an accounting reform permitted Swedish municipalities to voluntarily adopt a system with accrual reserves that was designed to increase flexibility in meeting budget requirements and decrease regulatory incentives to engage in earnings management. However, since a system with accrual reserves imposes potentially undesirable transparency from the perspective of politicians, it is unclear whether the (regulatory) benefits of adopting accrual reserves are perceived to exceed the (political) costs. The authors found that municipalities with higher levels of earnings management were less likely to adopt a system of accrual reserves, and they attribute this to political incentives to avoid transparency. Journal: Public Money & Management Pages: 366-375 Issue: 5 Volume: 44 Year: 2024 Month: 07 X-DOI: 10.1080/09540962.2023.2174447 File-URL: http://hdl.handle.net/10.1080/09540962.2023.2174447 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:taf:pubmmg:v:44:y:2024:i:5:p:366-375