@article{Abdul Aziz_Frecknall-Hughes_Heald_Hodges, title={Auditee perceptions of external evaluations of the Use of Resources by local authorities (2013)}, url={https://ezproxy.lib.gla.ac.uk/login?url=https://onlinelibrary.wiley.com/doi/10.1111/faam.12015/epdf}, author={Abdul Aziz, Haslida and Frecknall-Hughes, Jane and Heald, David and Hodges, Ron} }
@article{Ahrens_Ferry_2015, title={Newcastle City Council and the grassroots: accountability and budgeting under austerity}, volume={28}, DOI={10.1108/AAAJ-03-2014-1658}, number={6}, journal={Accounting, Auditing & Accountability Journal}, author={Ahrens, Thomas and Ferry, Laurence}, year={2015}, month={Aug}, pages={909–933} }
@article{Arnaboldi_Lapsley_Steccolini, title={Performance Management in the Public Sector: The Ultimate Challenge (2015)}, volume={31}, DOI={10.1111/faam.12049}, number={1}, journal={Financial Accountability & Management}, author={Arnaboldi, Michela and Lapsley, Irvine and Steccolini, Ileana}, pages={1–22} }
@book{Bandy_2015, address={London}, edition={Second edition}, title={Financial management and accounting in the public sector}, url={https://ebookcentral.proquest.com/lib/gla/detail.action?docID=1843445}, publisher={Routledge}, author={Bandy, Gary}, year={2015} }
@book{Bandy, address={London}, edition={Second edition}, title={Financial management and accounting in the public sector (2015)}, volume={Routledge masters in public management}, url={https://ebookcentral.proquest.com/lib/gla/detail.action?docID=1843445}, publisher={Routledge}, author={Bandy, Gary} }
@article{Barbera, title={What Mr. Rossi Wants in Participatory Budgeting: Two R’s (Responsiveness and Representation) and Two I’s (Inclusiveness and Interaction)}, url={https://ezproxy.lib.gla.ac.uk/login?url=https://www.tandfonline.com/doi/full/10.1080/01900692.2016.1177839}, journal={International Journal of Public Administration}, publisher={Routledge}, author={Barbera, Carmela} }
@article{Bracci_Humphrey_Moll_Steccolini_2015, title={Public sector accounting, accountability and austerity: more than balancing the books?}, volume={28}, DOI={10.1108/AAAJ-06-2015-2090}, number={6}, journal={Accounting, Auditing & Accountability Journal}, author={Bracci, Enrico and Humphrey, Christopher and Moll, Jodie and Steccolini, Ileana}, year={2015}, month={Aug}, pages={878–908} }
@article{Carlin_2005, title={Debating the Impact of Accrual Accounting and Reporting in the Public Sector}, volume={21}, DOI={10.1111/j.0267-4424.2005.00223.x}, number={3}, journal={Financial Accountability and Management}, author={Carlin, Tyrone M.}, year={2005}, month={Aug}, pages={309–336} }
@article{Catherine Durose, Jonathan Justice, Chris Skelcher, title={Governing at arm’s length: eroding or enhancing democracy? (2015)}, volume={43}, DOI={10.1332/030557314X14029325020059}, number={1}, journal={Policy & Politics}, author={Catherine Durose, Jonathan Justice, Chris Skelcher}, pages={137–153} }
@article{Chang, title={Accountability, Rhetoric, and Political Interests: Twists and Turns of NHS Performance Measurements (2015)}, volume={31}, DOI={10.1111/faam.12045}, number={1}, journal={Financial Accountability & Management}, author={Chang, Li-cheng}, pages={41–68} }
@misc{Chris Rhodes, title={Infrastructure policies and investment (2018)}, url={http://researchbriefings.files.parliament.uk/documents/SN06594/SN06594.pdf}, author={Chris Rhodes} }
@article{Cohen_Guillamón_Lapsley_Robbins, title={Accounting for austerity: the Troika in the Eurozone (AAAJ, 2015)}, volume={28}, DOI={10.1108/AAAJ-04-2014-1668}, number={6}, journal={Accounting, Auditing & Accountability Journal}, author={Cohen, Sandra and Guillamón, María-Dolores and Lapsley, Irvine and Robbins, Geraldine}, pages={966–992} }
@article{Daniel Slade, title={How to transform infrastructure decision making in the UK (2018)}, url={https://www.instituteforgovernment.org.uk/publications/how-transform-infrastructure-decision-making-uk}, author={Daniel Slade} }
@article{David Heald, title={Transparency-generated trust: The problematic theorization of public audit (2018)}, volume={34}, DOI={10.1111/faam.12175}, number={4}, journal={Financial Accountability & Management}, author={David Heald}, pages={317–335} }
@article{David Heald, David Steel, title={The governance of public bodies in times of austerity (2018)}, DOI={10.1016/j.bar.2017.11.001}, journal={The British Accounting Review}, author={David Heald, David Steel} }
@article{Delphine Moretti, title={Rationalising government fiscal reporting : Lessons learned from Australia, Canada, France and the United Kingdom on how to better address users’ needs (2018)}, volume={17}, url={https://ezproxy.lib.gla.ac.uk/login?url=https://www.oecd-ilibrary.org/governance/rationalising-government-fiscal-reporting_budget-17-5j8z25lsphq8}, number={2}, journal={OECD Journal on Budgeting}, author={Delphine Moretti}, pages={65–125} }
@inbook{Edited by Mark Bovens, Robert E. Goodin, and Thomas Schillemans, title={Audit institutions - Paul Posner and Asif Shahan (2014)}, url={https://ezproxy.lib.gla.ac.uk/login?url=https://www.oxfordhandbooks.com/view/10.1093/oxfordhb/9780199641253.001.0001/oxfordhb-9780199641253-e-033}, booktitle={The Oxford Handbook of Public Accountability}, author={Edited by Mark Bovens, Robert E. Goodin, and Thomas Schillemans} }
@article{Ellwood_Newbury_2006, title={A bridge too far: a common conceptual framework for commercial and public benefit entities}, volume={36}, DOI={10.1080/00014788.2006.9730004}, number={1}, journal={Accounting and Business Research}, author={Ellwood, Sheila and Newbury, Sue}, year={2006}, month={Mar}, pages={19–32} }
@article{Ferry_Ahrens_Khalifa_2019, title={Public value, institutional logics and practice variation during austerity localism at Newcastle City Council}, volume={21}, DOI={10.1080/14719037.2018.1462398}, number={1}, journal={Public Management Review}, author={Ferry, Laurence and Ahrens, Thomas and Khalifa, Rihab}, year={2019}, month={Jan}, pages={96–115} }
@article{Ferry_Eckersley_Zakaria_2015, title={Accountability and Transparency in English Local Government: Moving from ‘Matching Parts’ to ‘Awkward Couple’?}, volume={31}, DOI={10.1111/faam.12060}, number={3}, journal={Financial Accountability & Management}, author={Ferry, Laurence and Eckersley, Peter and Zakaria, Zamzulaila}, year={2015}, month={Aug}, pages={345–361} }
@article{Ferry_Scarparo, title={An era of governance through performance management – New Labour’s National Health Service from 1997 to 2010 (2015)}, volume={25}, DOI={10.1080/21552851.2015.1091673}, number={3}, journal={Accounting History Review}, author={Ferry, Laurence and Scarparo, Simona}, pages={219–238} }
@article{Heald_2003, title={Value for money tests and accounting treatment in PFI schemes}, volume={16}, DOI={10.1108/09513570310482291}, number={3}, journal={Accounting, Auditing & Accountability Journal}, author={Heald, David}, year={2003}, month={Aug}, pages={342–371} }
@article{Heald, title={Debate: Reforming the governance of the NAO (2009)}, volume={29}, DOI={10.1080/09540960902768061}, number={2}, journal={Public Money & Management}, author={Heald, David}, pages={83–85} }
@article{Heald, address={London}, title={A Reform Too Far (2008)}, url={https://contentstore.cla.co.uk//secure/link?id=ed12c6db-c640-e911-80cd-005056af4099}, journal={Public Finance}, publisher={FSF, Ltd}, author={Heald, David}, pages={22–23} }
@article{HEALD_GEORGIOU_2011, title={The Macro-Fiscal Role of the U.K. Whole of Government Account}, volume={47}, DOI={10.1111/j.1467-6281.2011.00348.x}, number={4}, journal={Abacus}, author={HEALD, DAVID and GEORGIOU, GEORGE}, year={2011}, month={Dec}, pages={446–476} }
@article{Heald_Georgiou, title={The substance of accounting for Public-Private Partnerships (2011)}, volume={27}, DOI={10.1111/j.1468-0408.2011.00523.x}, number={2}, journal={Financial Accountability & Management}, author={Heald, David and Georgiou, George}, pages={217–247} }
@article{Heald_Hodges, title={Will "austerity” be a critical juncture in European public sector financial reporting? (AAAJ, 2015)}, volume={28}, DOI={10.1108/AAAJ-04-2014-1661}, number={6}, journal={Accounting, Auditing & Accountability Journal}, author={Heald, David and Hodges, Ron}, pages={993–1015} }
@article{Heald_Hodges, title={Accounting for government guarantees: perspectives on fiscal transparency from four modes of accounting (2018)}, DOI={10.1080/00014788.2018.1428525}, journal={Accounting and Business Research}, author={Heald, David and Hodges, Ron}, pages={1–23} }
@article{Heald_Steel, title={Making the governance of public bodies work: chair–chief executive relationships in practice (2015)}, volume={35}, DOI={10.1080/09540962.2015.1047266}, number={4}, journal={Public Money & Management}, author={Heald, David and Steel, David}, pages={257–264} }
@misc{ title={The Green Book: Appraisal and evaluation in central government (2003, last updated 2016)}, url={https://www.gov.uk/government/publications/the-green-book-appraisal-and-evaluation-in-central-governent}, author={HM Treasury} }
@article{Hood_2007, title={Public Service Management by Numbers: Why Does it Vary? Where Has it Come From? What Are the Gaps and the Puzzles?}, volume={27}, url={http://ezproxy.lib.gla.ac.uk/login?url=http://www.tandfonline.com/doi/abs/10.1111/j.1467-9302.2007.00564.x}, DOI={10.1111/j.1467-9302.2007.00564.x}, number={2}, journal={Public Money & Management}, author={Hood, Christopher}, year={2007}, month={Apr}, pages={95–102} }
@article{Hood_2010, title={Accountability and Transparency: Siamese Twins, Matching Parts, Awkward Couple?}, volume={33}, DOI={10.1080/01402382.2010.486122}, number={5}, journal={West European Politics}, author={Hood, Christopher}, year={2010}, month={Sep}, pages={989–1009} }
@article{Irwin_2016, title={Dispelling fiscal illusions: how much progress have governments made in getting assets and liabilities on balance sheet?}, volume={36}, DOI={10.1080/09540962.2016.1133981}, number={3}, journal={Public Money & Management}, author={Irwin, Timothy C.}, year={2016}, month={Apr}, pages={219–226} }
@article{Jan van Helden, title={Cash or accruals for budgeting? Why some governments in Europe changed their budgeting mode and others not (2018)}, volume={18}, url={https://ezproxy.lib.gla.ac.uk/login?url=https://www.oecd-ilibrary.org/governance/cash-or-accruals-for-budgeting-why-some-governments-in-europe-changed-their-budgeting-mode-and-others-not_budget-18-5j8l804pq0g8}, DOI={https://doi-org.ezproxy.lib.gla.ac.uk/10.1787/budget-18-5j8l804pq0g8}, number={1}, journal={OECD Journal on Budgeting}, author={Jan van Helden}, pages={91–113} }
@article{Katherine Dommett, Matthew Flinders, Chris Skelcher, Katherine Tonkiss, title={Did they ‘Read Before Burning’? The Coalition and quangos (2014)}, volume={85}, DOI={10.1111/1467-923X.12072}, number={2}, journal={The Political Quarterly}, author={Katherine Dommett, Matthew Flinders, Chris Skelcher, Katherine Tonkiss}, pages={133–142} }
@inbook{Kurunmäki_Miller_2006, title={Modernizing government: the calculating self, hybridization, and performance measurement (2006)}, url={http://www.oxfordscholarship.com/view/10.1093/acprof:oso/9780199283361.001.0001/acprof-9780199283361-chapter-9}, DOI={10.1093/acprof:oso/9780199283361.003.0009}, booktitle={Contemporary Issues in Management Accounting}, publisher={Oxford University Press}, author={Kurunmäki, Liisa and Miller, Peter}, editor={Bhimani, Alnoor}, year={2006}, month={Mar}, pages={198–216} }
@article{Martin_Connolly_Wall_2018, title={Enhancing NDPB accountability: improving relationships with upward and downward stakeholders}, volume={20}, DOI={10.1080/14719037.2017.1363905}, number={9}, journal={Public Management Review}, author={Martin, Gary and Connolly, Ciaran and Wall, Tony}, year={2018}, month={Sep}, pages={1309–1331} }
@article{McLean_Haubrich_Gutiérrez-Romero_2007, title={The Perils and Pitfalls of Performance Measurement: The CPA Regime for Local Authorities in England}, volume={27}, url={http://ezproxy.lib.gla.ac.uk/login?url=http://www.tandfonline.com/doi/abs/10.1111/j.1467-9302.2007.00566.x}, number={2}, journal={Public Money and Management}, publisher={Taylor & Francis Group}, author={McLean, Iain and Haubrich, Dirk and Gutiérrez-Romero, Roxana}, year={2007} }
@misc{ title={PFI and PF2 (2018)}, url={https://www.nao.org.uk/report/pfi-and-pf2/}, author={National Audit Office} }
@misc{ title={Congestion, Capacity, Carbon – priorities for national infrastructure (2017)}, url={https://www.nic.org.uk/wp-content/uploads/Congestion-Capacity-Carbon_-Priorities-for-national-infrastructure.pdf}, author={National Infrastructure Commission} }
@inbook{National Infrastructure Commission, title={7: Funding and financing}, url={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/}, booktitle={National Infrastructure Plan (2018)}, author={National Infrastructure Commission} }
@article{Pollitt_Summa_1997, title={Reflexive Watchdogs? How Supreme Audit Institutions Account for Themselves}, volume={75}, DOI={10.1111/1467-9299.00063}, number={2}, journal={Public Administration}, author={Pollitt, Christopher and Summa, Hilkka}, year={1997}, month={Jan}, pages={313–336} }
@article{Sforza_Cimini, title={Central government accounting harmonization in EU member states: will EPSAS be enough? (2016)}, DOI={10.1080/09540962.2016.1266191}, journal={Public Money & Management}, author={Sforza, Vincenzo and Cimini, Riccardo}, pages={1–8} }
@misc{ title={Better Public Appointments: A Review of the Public Appointments Process (2016)}, url={https://www.gov.uk/government/uploads/system/uploads/attachment_data/file/507066/Better_Public_Appointments_March_2016.pdf}, author={Sir Gerry Grimstone} }
@article{Tonkiss_Skelcher, title={Abolishing the Audit Commission: Framing, Discourse Coalitions and Administrative Reform (2015)}, volume={41}, DOI={10.1080/03003930.2015.1050093}, number={6}, journal={Local Government Studies}, author={Tonkiss, Katherine and Skelcher, Chris}, pages={861–880} }
@book{Wheatcroft, title={Simply UK Government Finances 2017-18 (2017)}, url={https://contentstore.cla.co.uk//secure/link?id=ec12c6db-c640-e911-80cd-005056af4099}, publisher={Pendan}, author={Wheatcroft, Martin} }
@misc{Conceptual Framework for General Purpose Financial Reporting by Public Sector Entities | IFAC_2014, url={https://www.ifac.org/publications-resources/conceptual-framework-general-purpose-financial-reporting-public-sector-enti-8}, publisher={IFAC}, year={2014} }
@misc{Scottish Budget: Draft Budget 2019-20_2018, url={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}, publisher={The Scottish Government}, year={2018} }
@misc{Discussion paper on financial reporting standards for the New Zealand public sector, url={https://www.oag.govt.nz/2009/financial-reporting-standards/docs/financial-reporting-standards.pdf} }
@misc{The Fiscal Framework, url={http://www.parliament.scot/ResearchBriefingsAndFactsheets/S5/SB_16-88_The_Fiscal_Framework.pdf} }
@misc{Scotand’s New Financial Powers: Operation of the Fiscal Framework, url={http://www.audit-scotland.gov.uk/uploads/docs/report/2018/briefing_181016_financial_powers.pdf} }
@article{Usefulness of consolidated government accounts: a comparative study, url={https://www.tandfonline.com/doi/pdf/10.1080/09540962.2018.1535034?needAccess=true} }
@misc{Council tax reform, url={http://whatworksscotland.ac.uk/wp-content/uploads/2015/08/WWSthinkpiece-August15.pdf} }
@misc{Final Report – The Commission on Local Tax Reform, url={http://localtaxcommission.scot/download-our-final-report/} }
@misc{The Political Economy of Property Tax Reform, url={https://www.oecd-ilibrary.org/docserver/5jz5pzvzv6r7-en.pdf?expires=1544788707&id=id&accname=guest&checksum=7BA41CFFFB5C8A597D21693BFB01CAF3} }
@misc{Local government in Scotland: Challenges and performance 2019 | Audit Scotland, url={https://www.audit-scotland.gov.uk/report/local-government-in-scotland-challenges-and-performance-2019} }
@article{Journal of public procurement: Volume 17, Number 2, 2017, address={Hudson, NY}, publisher={Periodicals Service Company} }
@misc{Private Investment in Transport Infrastructure: Dealing with Uncertainty in Contracts (2018) - International Transport Forum, url={https://www.itf-oecd.org/private-investment-transport-infrastructure-uncertainty} }
@misc{ICAS guide to Scottish taxes, url={https://www.icas.com/__data/assets/pdf_file/0005/340889/20180419-ICAS-Guide-to-Scottish-Taxes.pdf} }
