Public Money & Management, Volume 42, Issue 3 (2022)

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Public Money & Management, Volume 42, Issue 3 (2022)

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THEME: POLITICIANS' USE OF ACCOUNTING INFORMATION

Editorial

Editorial
Theme: Politicians’ use of accounting informationEditorial: Unraveling politicians’ use and non-use of accounting information
Tjerk Budding & Jan van Helden
Pages: 137-139
Published online: 08 Mar 2022
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Debates

Article
Debate: Politicians' use of accounting information—the myth of rationality
Irvine Lapsley
Pages: 140-141
Published online: 16 Sep 2021
CitationforDebate: Politicians' use of accounting information—the myth of rationality | Full Text | References | PDF (226.7 KB) | EPUB
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Open Access
Article
Debate: Parliament’s quest to improve accounting information in the Netherlands
Joost Sneller & Bart Snels
Pages: 142-143
Published online: 05 Jan 2022
CitationforDebate: Parliament’s quest to improve accounting information in the Netherlands | Full Text | References | PDF (225.2 KB) | EPUB
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Research articles

Article
Politicians’ use of performance information in the budget process
Ringa Raudla
Pages: 144-151
Published online: 18 Oct 2021
AbstractforPoliticians’ use of performance information in the budget process | Full Text | References | PDF (749.1 KB) | EPUB
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Article
Usability and actual use of performance information in German municipal budgets: the perspective of local politicians
André Jethon & Christoph Reichard
Pages: 152-159
Published online: 27 Aug 2021
AbstractforUsability and actual use of performance information in German municipal budgets: the perspective of local politicians | Full Text | References | PDF (615.5 KB) | EPUB
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Article
Roles and user characteristics as driving forces of information use in the Dutch parliament
Bram Faber & Tjerk Budding
Pages: 160-168
Published online: 23 Aug 2021
AbstractforRoles and user characteristics as driving forces of information use in the Dutch parliament | Full Text | References | PDF (1.7 MB) | EPUB
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Open Access
Article
The credibility of finance committees and information usage: trustworthy to whom?
Fernando Deodato Domingos, André Carlos Busanelli de Aquino & Diana Vaz de Lima
Pages: 169-177
Published online: 04 Nov 2021
AbstractforThe credibility of finance committees and information usage: trustworthy to whom? | Full Text | References | PDF (1.4 MB) | EPUB
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New development

Article
New development: Understanding the statement of accounts—the use of financial information in UK local authorities
Don Peebles & Cliff Dalton
Pages: 178-180
Published online: 04 Jan 2022
AbstractforNew development: Understanding the statement of accounts—the use of financial information in UK local authorities | Full Text | PDF (242.6 KB) | EPUB
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Non-theme articles

Public procurement transaction costs: a country-level assessment
Olga Balaeva, Andrei Yakovlev, Yuliya Rodionova & Daniil Esaulov
Pages: 181-190
Published online: 21 Oct 2020
AbstractforPublic procurement transaction costs: a country-level assessment | Full Text | References | PDF (1.1 MB) | EPUB
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Market reforms in the French healthcare system: between regulation and yardstick competition
Daniel Simonet & John E. Katsos
Pages: 191-198
Published online: 29 Apr 2020
AbstractforMarket reforms in the French healthcare system: between regulation and yardstick competition | Full Text | References | PDF (718.6 KB) | EPUB
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Accounting for value-based management of healthcare services: challenging neoliberal government from within?
Peter Triantafillou
Pages: 199-208
Published online: 09 Apr 2020
AbstractforAccounting for value-based management of healthcare services: challenging neoliberal government from within? | Full Text | References | PDF (848.6 KB) | EPUB
  • 560 Views
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