Public Money & Management, Volume 42, Issue 7 (2022)

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Public Money & Management, Volume 42, Issue 7 (2022)

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Second CIGAR Annual Issue

Obituary

Obituary
Her Majesty Queen Elizabeth II: the ultimate public servant
Lord Michael Bichard
Page: 473
Published online: 12 Oct 2022
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Editorial

Editorial
PMM CIGAR Annual Issue 2022, Public Money & Management, Vol. 42, No. 7 (October 2022)
Editorial: After PFM reforms’ implementation—the divergence between announcements and realizations
Eugenio Caperchione, Marco Bisogno, Josette Caruana, Sandra Cohen & Francesca Manes-Rossi
Pages: 474-477
Published online: 12 Oct 2022
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Debates

Article
Debate: Are government buildings, roads, defence equipment and similar structures really assets?
Johan Christiaens
Pages: 478-479
Published online: 12 Oct 2022
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Article
Debate: Accounting for public sector assets—the implications of ‘service potential’
Eugenio Anessi-Pessina, Marco Bisogno & Peter Christoph Lorson
Pages: 480-481
Published online: 12 Oct 2022
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Research articles

Article
Standardizing local governments’ audit reports: for better or for worse?
Marco Bisogno, Giuseppe Grossi, Francesca Manes-Rossi & Serena Santis
Pages: 482-490
Published online: 27 Apr 2022
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Article
Earnings management in public hospitals: The case of Greek state-owned hospitals
Ioanna Malkogianni & Sandra Cohen
Pages: 491-500
Published online: 16 May 2022
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Article
Determining the drivers of earnings management among municipal enterprises: Evidence from Germany
David Boll, Harry Müller & Marcus Sidki
Pages: 501-510
Published online: 17 May 2022
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Article
Selective application of the accrual principle in the construction of government finance statistics: EU evidence
Claudio Columbano, Lucia Biondi & Enrico Bracci
Pages: 511-520
Published online: 29 Apr 2022
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Article
The principle of prudence in public sector accounting—a comparative analysis of cautious and asymmetric prudence
Berit Adam, Jens Heiling & Tim Meglitsch
Pages: 521-529
Published online: 23 May 2022
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New developments

Article
New development: The development of standardized charts of accounts in public sector accounting
Susana Jorge, Giovanna Dabbicco, Caroline Aggestam-Pontoppidan & Diana Vaz de Lima
Pages: 530-533
Published online: 12 Oct 2022
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Article
New development: The role of the accountancy profession in saving our planet
Josette Caruana & Giovanna Dabbicco
Pages: 534-537
Published online: 16 May 2022
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CIGAR MINI-THEME: PUBLIC SECTOR ACCOUNTING EDUCATION—STOCKTAKING, CHALLENGES AND INNOVATIONS
Guest editors: Jens Heiling, Susana Jorge, Sotirios Karatzimas and Caroline Aggestam-Pontoppidan

Editorial
Editorial
Jens Heiling, Susana Jorge, Sotirios Karatzimas & Caroline Aggestam-Pontoppidan
Pages: 538-540
Published online: 12 Oct 2022
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Debate

Article
Debate: Toward a common body of knowledge for global public sector accounting education
James L. Chan
Pages: 541-542
Published online: 27 Apr 2022
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Research articles

Article
Public sector accounting education: A structured literature review
Sotirios Karatzimas, Jens Heiling & Caroline Aggestam-Pontoppidan
Pages: 543-550
Published online: 27 Apr 2022
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Article
Designing public financial management systems: exploring the use of chatbot-assisted case studies
Alberto Asquer & Inna Krachkovskaya
Pages: 551-557
Published online: 16 May 2022
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Open Access
Article
Clinicians’ informal acquisition of accounting literacy in UK clinical commissioning groups
John Ayuk Enombu & Pawan Adhikari
Pages: 558-564
Published online: 22 Jun 2022
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New developments

Article
New development: Bridging the gap—analysis of required competencies for management accountants in the public sector
Tjerk Budding, Gert de Jong & Marion Smit
Pages: 565-568
Published online: 29 Apr 2022
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Article
New development: The challenges of public sector accounting education in business schools
Fabrício Ramos Neves, André Carlos Busanelli de Aquino & Polyana Batista da Silva
Pages: 569-572
Published online: 29 Apr 2022
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