Abdul Aziz, H. et al. (no date) ‘Auditee perceptions of external evaluations of the Use of Resources by local authorities (2013)’. Available at: https://ezproxy.lib.gla.ac.uk/login?url=https://onlinelibrary.wiley.com/doi/10.1111/faam.12015/epdf.
Ahrens, T. and Ferry, L. (2015) ‘Newcastle City Council and the grassroots: accountability and budgeting under austerity’, Accounting, Auditing & Accountability Journal, 28(6), pp. 909–933. Available at: https://doi.org/10.1108/AAAJ-03-2014-1658.
Arnaboldi, M., Lapsley, I. and Steccolini, I. (no date) ‘Performance Management in the Public Sector: The Ultimate Challenge (2015)’, Financial Accountability & Management, 31(1), pp. 1–22. Available at: https://doi.org/10.1111/faam.12049.
Bandy, G. (2015) Financial management and accounting in the public sector. Second edition. London: Routledge. Available at: https://ebookcentral.proquest.com/lib/gla/detail.action?docID=1843445.
Bandy, G. (no date) Financial management and accounting in the public sector (2015). Second edition. London: Routledge. Available at: https://ebookcentral.proquest.com/lib/gla/detail.action?docID=1843445.
Barbera, C. (no date) ‘What Mr. Rossi Wants in Participatory Budgeting: Two R’s (Responsiveness and Representation) and Two I’s (Inclusiveness and Interaction)’, International Journal of Public Administration [Preprint]. Available at: https://ezproxy.lib.gla.ac.uk/login?url=https://www.tandfonline.com/doi/full/10.1080/01900692.2016.1177839.
Bracci, E. et al. (2015) ‘Public sector accounting, accountability and austerity: more than balancing the books?’, Accounting, Auditing & Accountability Journal, 28(6), pp. 878–908. Available at: https://doi.org/10.1108/AAAJ-06-2015-2090.
Carlin, T.M. (2005) ‘Debating the Impact of Accrual Accounting and Reporting in the Public Sector’, Financial Accountability and Management, 21(3), pp. 309–336. Available at: https://doi.org/10.1111/j.0267-4424.2005.00223.x.
Catherine Durose, Jonathan Justice, Chris Skelcher (no date) ‘Governing at arm’s length: eroding or enhancing democracy? (2015)’, Policy & Politics, 43(1), pp. 137–153. Available at: https://doi.org/10.1332/030557314X14029325020059.
Chang, L. (no date) ‘Accountability, Rhetoric, and Political Interests: Twists and Turns of NHS Performance Measurements (2015)’, Financial Accountability & Management, 31(1), pp. 41–68. Available at: https://doi.org/10.1111/faam.12045.
Chris Rhodes (no date) ‘Infrastructure policies and investment (2018)’. Available at: http://researchbriefings.files.parliament.uk/documents/SN06594/SN06594.pdf.
Cohen, S. et al. (no date) ‘Accounting for austerity: the Troika in the Eurozone (AAAJ, 2015)’, Accounting, Auditing & Accountability Journal, 28(6), pp. 966–992. Available at: https://doi.org/10.1108/AAAJ-04-2014-1668.
‘Conceptual Framework for General Purpose Financial Reporting by Public Sector Entities | IFAC’ (2014). IFAC. Available at: https://www.ifac.org/publications-resources/conceptual-framework-general-purpose-financial-reporting-public-sector-enti-8.
‘Council tax reform’ (no date). Available at: http://whatworksscotland.ac.uk/wp-content/uploads/2015/08/WWSthinkpiece-August15.pdf.
Daniel Slade (no date) ‘How to transform infrastructure decision making in the UK (2018)’. Available at: https://www.instituteforgovernment.org.uk/publications/how-transform-infrastructure-decision-making-uk.
David Heald (no date) ‘Transparency-generated trust: The problematic theorization of public audit (2018)’, Financial Accountability & Management, 34(4), pp. 317–335. Available at: https://doi.org/10.1111/faam.12175.
David Heald, David Steel (no date) ‘The governance of public bodies in times of austerity (2018)’, The British Accounting Review [Preprint]. Available at: https://doi.org/10.1016/j.bar.2017.11.001.
Delphine Moretti (no date) ‘Rationalising government fiscal reporting : Lessons learned from Australia, Canada, France and the United Kingdom on how to better address users’ needs (2018)’, OECD Journal on Budgeting, 17(2), pp. 65–125. Available at: https://ezproxy.lib.gla.ac.uk/login?url=https://www.oecd-ilibrary.org/governance/rationalising-government-fiscal-reporting_budget-17-5j8z25lsphq8.
‘Discussion paper on financial reporting standards for the New Zealand public sector’ (no date). Available at: https://www.oag.govt.nz/2009/financial-reporting-standards/docs/financial-reporting-standards.pdf.
Edited by Mark Bovens, Robert E. Goodin, and Thomas Schillemans (no date) ‘Audit institutions - Paul Posner and Asif Shahan (2014)’, in The Oxford Handbook of Public Accountability. Available at: https://ezproxy.lib.gla.ac.uk/login?url=https://www.oxfordhandbooks.com/view/10.1093/oxfordhb/9780199641253.001.0001/oxfordhb-9780199641253-e-033.
Ellwood, S. and Newbury, S. (2006) ‘A bridge too far: a common conceptual framework for commercial and public benefit entities’, Accounting and Business Research, 36(1), pp. 19–32. Available at: https://doi.org/10.1080/00014788.2006.9730004.
Ferry, L., Ahrens, T. and Khalifa, R. (2019) ‘Public value, institutional logics and practice variation during austerity localism at Newcastle City Council’, Public Management Review, 21(1), pp. 96–115. Available at: https://doi.org/10.1080/14719037.2018.1462398.
Ferry, L., Eckersley, P. and Zakaria, Z. (2015) ‘Accountability and Transparency in English Local Government: Moving from “Matching Parts” to “Awkward Couple”?’, Financial Accountability & Management, 31(3), pp. 345–361. Available at: https://doi.org/10.1111/faam.12060.
Ferry, L. and Scarparo, S. (no date) ‘An era of governance through performance management – New Labour’s National Health Service from 1997 to 2010 (2015)’, Accounting History Review, 25(3), pp. 219–238. Available at: https://doi.org/10.1080/21552851.2015.1091673.
Final Report – The Commission on Local Tax Reform (no date). Available at: http://localtaxcommission.scot/download-our-final-report/.
Heald, D. (2003) ‘Value for money tests and accounting treatment in PFI schemes’, Accounting, Auditing & Accountability Journal, 16(3), pp. 342–371. Available at: https://doi.org/10.1108/09513570310482291.
Heald, D. (no date a) ‘A Reform Too Far (2008)’, Public Finance, pp. 22–23. Available at: https://contentstore.cla.co.uk//secure/link?id=ed12c6db-c640-e911-80cd-005056af4099.
Heald, D. (no date b) ‘Debate: Reforming the governance of the NAO (2009)’, Public Money & Management, 29(2), pp. 83–85. Available at: https://doi.org/10.1080/09540960902768061.
HEALD, D. and GEORGIOU, G. (2011) ‘The Macro-Fiscal Role of the U.K. Whole of Government Account’, Abacus, 47(4), pp. 446–476. Available at: https://doi.org/10.1111/j.1467-6281.2011.00348.x.
Heald, D. and Georgiou, G. (no date) ‘The substance of accounting for Public-Private Partnerships (2011)’, Financial Accountability & Management, 27(2), pp. 217–247. Available at: https://doi.org/10.1111/j.1468-0408.2011.00523.x.
Heald, D. and Hodges, R. (no date a) ‘Accounting for government guarantees: perspectives on fiscal transparency from four modes of accounting (2018)’, Accounting and Business Research, pp. 1–23. Available at: https://doi.org/10.1080/00014788.2018.1428525.
Heald, D. and Hodges, R. (no date b) ‘Will "austerity” be a critical juncture in European public sector financial reporting? (AAAJ, 2015)’, Accounting, Auditing & Accountability Journal, 28(6), pp. 993–1015. Available at: https://doi.org/10.1108/AAAJ-04-2014-1661.
Heald, D. and Steel, D. (no date) ‘Making the governance of public bodies work: chair–chief executive relationships in practice (2015)’, Public Money & Management, 35(4), pp. 257–264. Available at: https://doi.org/10.1080/09540962.2015.1047266.
HM Treasury (no date) ‘The Green Book: Appraisal and evaluation in central government (2003, last updated 2016)’. Available at: https://www.gov.uk/government/publications/the-green-book-appraisal-and-evaluation-in-central-governent.
Hood, C. (2007) ‘Public Service Management by Numbers: Why Does it Vary? Where Has it Come From? What Are the Gaps and the Puzzles?’, Public Money & Management, 27(2), pp. 95–102. Available at: https://doi.org/10.1111/j.1467-9302.2007.00564.x.
Hood, C. (2010) ‘Accountability and Transparency: Siamese Twins, Matching Parts, Awkward Couple?’, West European Politics, 33(5), pp. 989–1009. Available at: https://doi.org/10.1080/01402382.2010.486122.
‘ICAS guide to Scottish taxes’ (no date). Available at: https://www.icas.com/__data/assets/pdf_file/0005/340889/20180419-ICAS-Guide-to-Scottish-Taxes.pdf.
Irwin, T.C. (2016) ‘Dispelling fiscal illusions: how much progress have governments made in getting assets and liabilities on balance sheet?’, Public Money & Management, 36(3), pp. 219–226. Available at: https://doi.org/10.1080/09540962.2016.1133981.
Jan van Helden (no date) ‘Cash or accruals for budgeting? Why some governments in Europe changed their budgeting mode and others not (2018)’, OECD Journal on Budgeting, 18(1), pp. 91–113. Available at: https://doi.org/https://doi-org.ezproxy.lib.gla.ac.uk/10.1787/budget-18-5j8l804pq0g8.
‘Journal of public procurement: Volume 17, Number 2, 2017’ (no date).
Katherine Dommett, Matthew Flinders, Chris Skelcher, Katherine Tonkiss (no date) ‘Did they “Read Before Burning”? The Coalition and quangos (2014)’, The Political Quarterly, 85(2), pp. 133–142. Available at: https://doi.org/10.1111/1467-923X.12072.
Kurunmäki, L. and Miller, P. (2006) ‘Modernizing government: the calculating self, hybridization, and performance measurement (2006)’, in A. Bhimani (ed.) Contemporary Issues in Management Accounting. Oxford University Press, pp. 198–216. Available at: https://doi.org/10.1093/acprof:oso/9780199283361.003.0009.
Local government in Scotland: Challenges and performance 2019 | Audit Scotland (no date). Available at: https://www.audit-scotland.gov.uk/report/local-government-in-scotland-challenges-and-performance-2019.
Martin, G., Connolly, C. and Wall, T. (2018) ‘Enhancing NDPB accountability: improving relationships with upward and downward stakeholders’, Public Management Review, 20(9), pp. 1309–1331. Available at: https://doi.org/10.1080/14719037.2017.1363905.
McLean, I., Haubrich, D. and Gutiérrez-Romero, R. (2007) ‘The Perils and Pitfalls of Performance Measurement: The CPA Regime for Local Authorities in England’, Public Money and Management, 27(2). Available at: http://ezproxy.lib.gla.ac.uk/login?url=http://www.tandfonline.com/doi/abs/10.1111/j.1467-9302.2007.00566.x.
National Audit Office (no date) PFI and PF2 (2018). Available at: https://www.nao.org.uk/report/pfi-and-pf2/.
National Infrastructure Commission (no date) ‘7: Funding and financing’, in National Infrastructure Plan (2018). Available at: https://nic.org.uk/app/uploads/CCS001_CCS0618917350-001_NIC-NIA_Accessible-1.pdf on this page: https://nic.org.uk/studies-reports/national-infrastructure-assessment/national-infrastructure-assessment-1/.
National Infrastructure Commission (no date) Congestion, Capacity, Carbon – priorities for national infrastructure (2017). Available at: https://www.nic.org.uk/wp-content/uploads/Congestion-Capacity-Carbon_-Priorities-for-national-infrastructure.pdf.
Pollitt, C. and Summa, H. (1997) ‘Reflexive Watchdogs? How Supreme Audit Institutions Account for Themselves’, Public Administration, 75(2), pp. 313–336. Available at: https://doi.org/10.1111/1467-9299.00063.
Private Investment in Transport Infrastructure: Dealing with Uncertainty in Contracts (2018) - International Transport Forum (no date). Available at: https://www.itf-oecd.org/private-investment-transport-infrastructure-uncertainty.
‘Scotand’s New Financial Powers: Operation of the Fiscal Framework’ (no date). Available at: http://www.audit-scotland.gov.uk/uploads/docs/report/2018/briefing_181016_financial_powers.pdf.
‘Scottish Budget: Draft Budget 2019-20’ (2018). The Scottish Government. Available at: https://www.gov.scot/binaries/content/documents/govscot/publications/publication/2018/12/scottish-budget-2019-20/documents/scottish-budget-2019-20/scottish-budget-2019-20/govscot%3Adocument?inline=true.
Sforza, V. and Cimini, R. (no date) ‘Central government accounting harmonization in EU member states: will EPSAS be enough? (2016)’, Public Money & Management, pp. 1–8. Available at: https://doi.org/10.1080/09540962.2016.1266191.
Sir Gerry Grimstone (no date) ‘Better Public Appointments: A Review of the Public Appointments Process (2016)’. Available at: https://www.gov.uk/government/uploads/system/uploads/attachment_data/file/507066/Better_Public_Appointments_March_2016.pdf.
‘The Fiscal Framework’ (no date). Available at: http://www.parliament.scot/ResearchBriefingsAndFactsheets/S5/SB_16-88_The_Fiscal_Framework.pdf.
The Political Economy of Property Tax Reform (no date). Available at: https://www.oecd-ilibrary.org/docserver/5jz5pzvzv6r7-en.pdf?expires=1544788707&id=id&accname=guest&checksum=7BA41CFFFB5C8A597D21693BFB01CAF3.
Tonkiss, K. and Skelcher, C. (no date) ‘Abolishing the Audit Commission: Framing, Discourse Coalitions and Administrative Reform (2015)’, Local Government Studies, 41(6), pp. 861–880. Available at: https://doi.org/10.1080/03003930.2015.1050093.
‘Usefulness of consolidated government accounts: a comparative study’ (no date). Available at: https://www.tandfonline.com/doi/pdf/10.1080/09540962.2018.1535034?needAccess=true.
Wheatcroft, M. (no date) Simply UK Government Finances 2017-18 (2017). Pendan. Available at: https://contentstore.cla.co.uk//secure/link?id=ec12c6db-c640-e911-80cd-005056af4099.
