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Bandy G. Financial management and accounting in the public sector. Second edition. London: : Routledge 2015. https://ebookcentral.proquest.com/lib/gla/detail.action?docID=1843445
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Conceptual Framework for General Purpose Financial Reporting by Public Sector Entities | IFAC. 2014.https://www.ifac.org/publications-resources/conceptual-framework-general-purpose-financial-reporting-public-sector-enti-8
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Ellwood S, Newbury S. A bridge too far: a common conceptual framework for commercial and public benefit entities. Accounting and Business Research 2006;36:19–32. doi:10.1080/00014788.2006.9730004
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Hood C. Accountability and Transparency: Siamese Twins, Matching Parts, Awkward Couple? West European Politics 2010;33:989–1009. doi:10.1080/01402382.2010.486122
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Scottish Budget: Draft Budget 2019-20. 2018.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
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Bracci E, Humphrey C, Moll J, et al. Public sector accounting, accountability and austerity: more than balancing the books? Accounting, Auditing & Accountability Journal 2015;28:878–908. doi:10.1108/AAAJ-06-2015-2090
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Discussion paper on financial reporting standards for the New Zealand public sector. https://www.oag.govt.nz/2009/financial-reporting-standards/docs/financial-reporting-standards.pdf
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The Fiscal Framework. http://www.parliament.scot/ResearchBriefingsAndFactsheets/S5/SB_16-88_The_Fiscal_Framework.pdf
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Scotand’s New Financial Powers: Operation of the Fiscal Framework. http://www.audit-scotland.gov.uk/uploads/docs/report/2018/briefing_181016_financial_powers.pdf
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Usefulness of consolidated government accounts: a comparative study. https://www.tandfonline.com/doi/pdf/10.1080/09540962.2018.1535034?needAccess=true
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HEALD D, GEORGIOU G. The Macro-Fiscal Role of the U.K. Whole of Government Account. Abacus 2011;47:446–76. doi:10.1111/j.1467-6281.2011.00348.x
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Irwin TC. Dispelling fiscal illusions: how much progress have governments made in getting assets and liabilities on balance sheet? Public Money & Management 2016;36:219–26. doi:10.1080/09540962.2016.1133981
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Carlin TM. Debating the Impact of Accrual Accounting and Reporting in the Public Sector. Financial Accountability and Management 2005;21:309–36. doi:10.1111/j.0267-4424.2005.00223.x
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Council tax reform. http://whatworksscotland.ac.uk/wp-content/uploads/2015/08/WWSthinkpiece-August15.pdf
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The Political Economy of Property Tax Reform. https://www.oecd-ilibrary.org/docserver/5jz5pzvzv6r7-en.pdf?expires=1544788707&id=id&accname=guest&checksum=7BA41CFFFB5C8A597D21693BFB01CAF3
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Local government in Scotland: Challenges and performance 2019 | Audit Scotland. https://www.audit-scotland.gov.uk/report/local-government-in-scotland-challenges-and-performance-2019
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Ferry L, Eckersley P, Zakaria Z. Accountability and Transparency in English Local Government: Moving from ‘Matching Parts’ to ‘Awkward Couple’? Financial Accountability & Management 2015;31:345–61. doi:10.1111/faam.12060
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Barbera C. What Mr. Rossi Wants in Participatory Budgeting: Two R’s (Responsiveness and Representation) and Two I’s (Inclusiveness and Interaction). International Journal of Public Administrationhttps://ezproxy.lib.gla.ac.uk/login?url=https://www.tandfonline.com/doi/full/10.1080/01900692.2016.1177839
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Ahrens T, Ferry L. Newcastle City Council and the grassroots: accountability and budgeting under austerity. Accounting, Auditing & Accountability Journal 2015;28:909–33. doi:10.1108/AAAJ-03-2014-1658
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Ferry L, Ahrens T, Khalifa R. Public value, institutional logics and practice variation during austerity localism at Newcastle City Council. Public Management Review 2019;21:96–115. doi:10.1080/14719037.2018.1462398
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Heald D, Steel D. Making the governance of public bodies work: chair–chief executive relationships in practice (2015). Public Money & Management;35:257–64. doi:10.1080/09540962.2015.1047266
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David Heald, David Steel. The governance of public bodies in times of austerity (2018). The British Accounting Review doi:10.1016/j.bar.2017.11.001
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Martin G, Connolly C, Wall T. Enhancing NDPB accountability: improving relationships with upward and downward stakeholders. Public Management Review 2018;20:1309–31. doi:10.1080/14719037.2017.1363905
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Catherine Durose, Jonathan Justice, Chris Skelcher. Governing at arm’s length: eroding or enhancing democracy? (2015). Policy & Politics;43:137–53. doi:10.1332/030557314X14029325020059
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Katherine Dommett, Matthew Flinders, Chris Skelcher, Katherine Tonkiss. Did they ‘Read Before Burning’? The Coalition and quangos (2014). The Political Quarterly;85:133–42. doi:10.1111/1467-923X.12072
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Sir Gerry Grimstone. Better Public Appointments: A Review of the Public Appointments Process (2016). https://www.gov.uk/government/uploads/system/uploads/attachment_data/file/507066/Better_Public_Appointments_March_2016.pdf
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David Heald. Transparency-generated trust: The problematic theorization of public audit (2018). Financial Accountability & Management;34:317–35. doi:10.1111/faam.12175
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Edited by Mark Bovens, Robert E. Goodin, and Thomas Schillemans. Audit institutions - Paul Posner and Asif Shahan (2014). In: The Oxford Handbook of Public Accountability.https://ezproxy.lib.gla.ac.uk/login?url=https://www.oxfordhandbooks.com/view/10.1093/oxfordhb/9780199641253.001.0001/oxfordhb-9780199641253-e-033
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Pollitt C, Summa H. Reflexive Watchdogs? How Supreme Audit Institutions Account for Themselves. Public Administration 1997;75:313–36. doi:10.1111/1467-9299.00063
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Bandy G. Financial management and accounting in the public sector (2015). Second edition. London: : Routledge https://ebookcentral.proquest.com/lib/gla/detail.action?docID=1843445
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Tonkiss K, Skelcher C. Abolishing the Audit Commission: Framing, Discourse Coalitions and Administrative Reform (2015). Local Government Studies;41:861–80. doi:10.1080/03003930.2015.1050093
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Heald D. Debate: Reforming the governance of the NAO (2009). Public Money & Management;29:83–5. doi:10.1080/09540960902768061
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Heald D. A Reform Too Far (2008). Public Finance;:22–3.https://contentstore.cla.co.uk//secure/link?id=ed12c6db-c640-e911-80cd-005056af4099
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Abdul Aziz H, Frecknall-Hughes J, Heald D, et al. Auditee perceptions of external evaluations of the Use of Resources by local authorities (2013). https://ezproxy.lib.gla.ac.uk/login?url=https://onlinelibrary.wiley.com/doi/10.1111/faam.12015/epdf
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McLean I, Haubrich D, Gutiérrez-Romero R. The Perils and Pitfalls of Performance Measurement: The CPA Regime for Local Authorities in England. Public Money and Management 2007;27.http://ezproxy.lib.gla.ac.uk/login?url=http://www.tandfonline.com/doi/abs/10.1111/j.1467-9302.2007.00566.x
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Hood C. Public Service Management by Numbers: Why Does it Vary? Where Has it Come From? What Are the Gaps and the Puzzles? Public Money & Management 2007;27:95–102. doi:10.1111/j.1467-9302.2007.00564.x
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Ferry L, Scarparo S. An era of governance through performance management – New Labour’s National Health Service from 1997 to 2010 (2015). Accounting History Review;25:219–38. doi:10.1080/21552851.2015.1091673
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Kurunmäki L, Miller P. Modernizing government: the calculating self, hybridization, and performance measurement  (2006). In: Bhimani A, ed. Contemporary Issues in Management Accounting. Oxford University Press 2006. 198–216. doi:10.1093/acprof:oso/9780199283361.003.0009
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Chang L. Accountability, Rhetoric, and Political Interests: Twists and Turns of NHS Performance Measurements (2015). Financial Accountability & Management;31:41–68. doi:10.1111/faam.12045
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Arnaboldi M, Lapsley I, Steccolini I. Performance Management in the Public Sector: The Ultimate Challenge (2015). Financial Accountability & Management;31:1–22. doi:10.1111/faam.12049
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Heald D, Georgiou G. The substance of accounting for Public-Private Partnerships (2011). Financial Accountability & Management;27:217–47. doi:10.1111/j.1468-0408.2011.00523.x
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Heald D. Value for money tests and accounting treatment in PFI schemes. Accounting, Auditing & Accountability Journal 2003;16:342–71. doi:10.1108/09513570310482291
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National Audit Office. PFI and PF2  (2018). https://www.nao.org.uk/report/pfi-and-pf2/
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Daniel Slade. How to transform infrastructure decision making in the UK (2018). https://www.instituteforgovernment.org.uk/publications/how-transform-infrastructure-decision-making-uk
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National Infrastructure Commission. Congestion, Capacity, Carbon – priorities for national infrastructure (2017). https://www.nic.org.uk/wp-content/uploads/Congestion-Capacity-Carbon_-Priorities-for-national-infrastructure.pdf
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Chris Rhodes. Infrastructure policies and investment (2018). http://researchbriefings.files.parliament.uk/documents/SN06594/SN06594.pdf
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National Infrastructure Commission. 7: Funding and financing. In: National Infrastructure Plan (2018).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/
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Jan van Helden. Cash or accruals for budgeting? Why some governments in Europe changed their budgeting mode and others not (2018). OECD Journal on Budgeting;18:91–113. doi:https://doi-org.ezproxy.lib.gla.ac.uk/10.1787/budget-18-5j8l804pq0g8
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Delphine Moretti. 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;17:65–125.https://ezproxy.lib.gla.ac.uk/login?url=https://www.oecd-ilibrary.org/governance/rationalising-government-fiscal-reporting_budget-17-5j8z25lsphq8
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Cohen S, Guillamón M-D, Lapsley I, et al. Accounting for austerity: the Troika in the Eurozone  (AAAJ, 2015). Accounting, Auditing & Accountability Journal;28:966–92. doi:10.1108/AAAJ-04-2014-1668
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Heald D, Hodges R. Will "austerity” be a critical juncture in European public sector financial reporting? (AAAJ, 2015). Accounting, Auditing & Accountability Journal;28:993–1015. doi:10.1108/AAAJ-04-2014-1661
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Sforza V, Cimini R. Central government accounting harmonization in EU member states: will EPSAS be enough? (2016). Public Money & Management;:1–8. doi:10.1080/09540962.2016.1266191
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Heald D, Hodges R. Accounting for government guarantees: perspectives on fiscal transparency from four modes of accounting (2018). Accounting and Business Research;:1–23. doi:10.1080/00014788.2018.1428525
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Wheatcroft M. Simply UK Government Finances 2017-18 (2017). Pendan https://contentstore.cla.co.uk//secure/link?id=ec12c6db-c640-e911-80cd-005056af4099
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ICAS guide to Scottish taxes. https://www.icas.com/__data/assets/pdf_file/0005/340889/20180419-ICAS-Guide-to-Scottish-Taxes.pdf