Bibliography for Public Sector Accounting BETA

1.

Bandy, G.: Financial management and accounting in the public sector. Routledge, London (2015).

2.

Conceptual Framework for General Purpose Financial Reporting by Public Sector Entities | IFAC, https://www.ifac.org/publications-resources/conceptual-framework-general-purpose-financial-reporting-public-sector-enti-8, (2014).

3.

Ellwood, S., Newbury, S.: A bridge too far: a common conceptual framework for commercial and public benefit entities. Accounting and Business Research. 36, 19–32 (2006). https://doi.org/10.1080/00014788.2006.9730004.

4.

Hood, C.: Accountability and Transparency: Siamese Twins, Matching Parts, Awkward Couple? West European Politics. 33, 989–1009 (2010). https://doi.org/10.1080/01402382.2010.486122.

5.

Scottish Budget: Draft Budget 2019-20, 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, (2018).

6.

Bracci, E., Humphrey, C., Moll, J., Steccolini, I.: Public sector accounting, accountability and austerity: more than balancing the books? Accounting, Auditing & Accountability Journal. 28, 878–908 (2015). https://doi.org/10.1108/AAAJ-06-2015-2090.

7.

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.

8.

The Fiscal Framework, http://www.parliament.scot/ResearchBriefingsAndFactsheets/S5/SB_16-88_The_Fiscal_Framework.pdf.

9.

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.

10.

Usefulness of consolidated government accounts: a comparative study.

11.

HEALD, D., GEORGIOU, G.: The Macro-Fiscal Role of the U.K. Whole of Government Account. Abacus. 47, 446–476 (2011). https://doi.org/10.1111/j.1467-6281.2011.00348.x.

12.

Irwin, T.C.: Dispelling fiscal illusions: how much progress have governments made in getting assets and liabilities on balance sheet? Public Money & Management. 36, 219–226 (2016). https://doi.org/10.1080/09540962.2016.1133981.

13.

Carlin, T.M.: Debating the Impact of Accrual Accounting and Reporting in the Public Sector. Financial Accountability and Management. 21, 309–336 (2005). https://doi.org/10.1111/j.0267-4424.2005.00223.x.

14.

Council tax reform, http://whatworksscotland.ac.uk/wp-content/uploads/2015/08/WWSthinkpiece-August15.pdf.

15.

Final Report – The Commission on Local Tax Reform, http://localtaxcommission.scot/download-our-final-report/.

16.

The Political Economy of Property Tax Reform, https://www.oecd-ilibrary.org/docserver/5jz5pzvzv6r7-en.pdf?expires=1544788707&id=id&accname=guest&checksum=7BA41CFFFB5C8A597D21693BFB01CAF3.

17.

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.

18.

Ferry, L., Eckersley, P., Zakaria, Z.: Accountability and Transparency in English Local Government: Moving from ‘Matching Parts’ to ‘Awkward Couple’? Financial Accountability & Management. 31, 345–361 (2015). https://doi.org/10.1111/faam.12060.

19.

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 Administration.

20.

Ahrens, T., Ferry, L.: Newcastle City Council and the grassroots: accountability and budgeting under austerity. Accounting, Auditing & Accountability Journal. 28, 909–933 (2015). https://doi.org/10.1108/AAAJ-03-2014-1658.

21.

Ferry, L., Ahrens, T., Khalifa, R.: Public value, institutional logics and practice variation during austerity localism at Newcastle City Council. Public Management Review. 21, 96–115 (2019). https://doi.org/10.1080/14719037.2018.1462398.

22.

Heald, D., Steel, D.: Making the governance of public bodies work: chair–chief executive relationships in practice (2015). Public Money & Management. 35, 257–264. https://doi.org/10.1080/09540962.2015.1047266.

23.

David Heald, David Steel: The governance of public bodies in times of austerity (2018). The British Accounting Review. https://doi.org/10.1016/j.bar.2017.11.001.

24.

Martin, G., Connolly, C., Wall, T.: Enhancing NDPB accountability: improving relationships with upward and downward stakeholders. Public Management Review. 20, 1309–1331 (2018). https://doi.org/10.1080/14719037.2017.1363905.

25.

Catherine Durose, Jonathan Justice, Chris Skelcher: Governing at arm’s length: eroding or enhancing democracy? (2015). Policy & Politics. 43, 137–153. https://doi.org/10.1332/030557314X14029325020059.

26.

Katherine Dommett, Matthew Flinders, Chris Skelcher, Katherine Tonkiss: Did they ‘Read Before Burning’? The Coalition and quangos (2014). The Political Quarterly. 85, 133–142. https://doi.org/10.1111/1467-923X.12072.

27.

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.

28.

David Heald: Transparency-generated trust: The problematic theorization of public audit (2018). Financial Accountability & Management. 34, 317–335. https://doi.org/10.1111/faam.12175.

29.

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.

30.

Pollitt, C., Summa, H.: Reflexive Watchdogs? How Supreme Audit Institutions Account for Themselves. Public Administration. 75, 313–336 (1997). https://doi.org/10.1111/1467-9299.00063.

31.

Bandy, G.: Financial management and accounting in the public sector (2015). Routledge, London.

32.

Tonkiss, K., Skelcher, C.: Abolishing the Audit Commission: Framing, Discourse Coalitions and Administrative Reform (2015). Local Government Studies. 41, 861–880. https://doi.org/10.1080/03003930.2015.1050093.

33.

Heald, D.: Debate: Reforming the governance of the NAO (2009). Public Money & Management. 29, 83–85. https://doi.org/10.1080/09540960902768061.

34.

Heald, D.: A Reform Too Far (2008). Public Finance. 22–23.

35.

Abdul Aziz, H., Frecknall-Hughes, J., Heald, D., Hodges, R.: Auditee perceptions of external evaluations of the Use of Resources by local authorities (2013).

36.

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. 27, (2007).

37.

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. 27, 95–102 (2007). https://doi.org/10.1111/j.1467-9302.2007.00564.x.

38.

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, 219–238. https://doi.org/10.1080/21552851.2015.1091673.

39.

Kurunmäki, L., Miller, P.: Modernizing government: the calculating self, hybridization, and performance measurement  (2006). In: Bhimani, A. (ed.) Contemporary Issues in Management Accounting. pp. 198–216. Oxford University Press (2006). https://doi.org/10.1093/acprof:oso/9780199283361.003.0009.

40.

Chang, L.: Accountability, Rhetoric, and Political Interests: Twists and Turns of NHS Performance Measurements (2015). Financial Accountability & Management. 31, 41–68. https://doi.org/10.1111/faam.12045.

41.

Arnaboldi, M., Lapsley, I., Steccolini, I.: Performance Management in the Public Sector: The Ultimate Challenge (2015). Financial Accountability & Management. 31, 1–22. https://doi.org/10.1111/faam.12049.

42.

Journal of public procurement: Volume 17, Number 2, 2017.

43.

HM Treasury: The Green Book: Appraisal and evaluation in central government (2003, last updated 2016), https://www.gov.uk/government/publications/the-green-book-appraisal-and-evaluation-in-central-governent.

44.

Heald, D., Georgiou, G.: The substance of accounting for Public-Private Partnerships (2011). Financial Accountability & Management. 27, 217–247. https://doi.org/10.1111/j.1468-0408.2011.00523.x.

45.

Heald, D.: Value for money tests and accounting treatment in PFI schemes. Accounting, Auditing & Accountability Journal. 16, 342–371 (2003). https://doi.org/10.1108/09513570310482291.

46.

National Audit Office: PFI and PF2  (2018), https://www.nao.org.uk/report/pfi-and-pf2/.

47.

Daniel Slade: How to transform infrastructure decision making in the UK (2018).

48.

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.

49.

Chris Rhodes: Infrastructure policies and investment (2018), http://researchbriefings.files.parliament.uk/documents/SN06594/SN06594.pdf.

50.

Private Investment in Transport Infrastructure: Dealing with Uncertainty in Contracts (2018) - International Transport Forum, https://www.itf-oecd.org/private-investment-transport-infrastructure-uncertainty.

51.

National Infrastructure Commission: 7: Funding and financing. In: National Infrastructure Plan (2018).

52.

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. https://doi.org/https://doi-org.ezproxy.lib.gla.ac.uk/10.1787/budget-18-5j8l804pq0g8.

53.

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.

54.

Cohen, S., Guillamón, M.-D., Lapsley, I., Robbins, G.: Accounting for austerity: the Troika in the Eurozone  (AAAJ, 2015). Accounting, Auditing & Accountability Journal. 28, 966–992. https://doi.org/10.1108/AAAJ-04-2014-1668.

55.

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. https://doi.org/10.1108/AAAJ-04-2014-1661.

56.

Sforza, V., Cimini, R.: Central government accounting harmonization in EU member states: will EPSAS be enough? (2016). Public Money & Management. 1–8. https://doi.org/10.1080/09540962.2016.1266191.

57.

Heald, D., Hodges, R.: Accounting for government guarantees: perspectives on fiscal transparency from four modes of accounting (2018). Accounting and Business Research. 1–23. https://doi.org/10.1080/00014788.2018.1428525.

58.

Wheatcroft, M.: Simply UK Government Finances 2017-18 (2017). Pendan.

59.

ICAS guide to Scottish taxes, https://www.icas.com/__data/assets/pdf_file/0005/340889/20180419-ICAS-Guide-to-Scottish-Taxes.pdf.