[1]
Abdul Aziz, H. et al. Auditee perceptions of external evaluations of the Use of Resources by local authorities (2013).
[2]
Ahrens, T. and Ferry, L. 2015. Newcastle City Council and the grassroots: accountability and budgeting under austerity. Accounting, Auditing & Accountability Journal. 28, 6 (Aug. 2015), 909–933. DOI:https://doi.org/10.1108/AAAJ-03-2014-1658.
[3]
Arnaboldi, M. et al. Performance Management in the Public Sector: The Ultimate Challenge (2015). Financial Accountability & Management. 31, 1, 1–22. DOI:https://doi.org/10.1111/faam.12049.
[4]
Audit Scotland Early Learning and Childcare (15 February 2018).
[5]
Bandy, G. 2015. Financial management and accounting in the public sector. Routledge.
[6]
Bandy, G. 2015. Financial management and accounting in the public sector. Routledge.
[7]
Bandy, G. 2015. Financial management and accounting in the public sector. Routledge.
[8]
Bandy, G. 2015. Financial management and accounting in the public sector. Routledge.
[9]
Bandy, G. Financial management and accounting in the public sector (2015). Routledge.
[10]
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.
[11]
Bracci, E. et al. 2015. Public sector accounting, accountability and austerity: more than balancing the books? Accounting, Auditing & Accountability Journal. 28, 6 (Aug. 2015), 878–908. DOI:https://doi.org/10.1108/AAAJ-06-2015-2090.
[12]
Carlin, T.M. 2005. Debating the Impact of Accrual Accounting and Reporting in the Public Sector. Financial Accountability and Management. 21, 3 (Aug. 2005), 309–336. DOI:https://doi.org/10.1111/j.0267-4424.2005.00223.x.
[13]
Catherine Durose, Jonathan Justice, Chris Skelcher Governing at arm’s length: eroding or enhancing democracy? (2015). Policy & Politics. 43, 1, 137–153. DOI:https://doi.org/10.1332/030557314X14029325020059.
[14]
Chang, L. Accountability, Rhetoric, and Political Interests: Twists and Turns of NHS Performance Measurements (2015). Financial Accountability & Management. 31, 1, 41–68. DOI:https://doi.org/10.1111/faam.12045.
[15]
Chris Rhodes Infrastructure policies and investment (2018).
[16]
Cohen, S. et al. Accounting for austerity: the Troika in the Eurozone  (AAAJ, 2015). Accounting, Auditing & Accountability Journal. 28, 6, 966–992. DOI:https://doi.org/10.1108/AAAJ-04-2014-1668.
[17]
Congestion, Capacity, Carbon – priorities for national infrastructure (2017): https://www.nic.org.uk/wp-content/uploads/Congestion-Capacity-Carbon_-Priorities-for-national-infrastructure.pdf.
[18]
Daniel Slade How to transform infrastructure decision making in the UK (2018).
[19]
David Heald, David Steel The governance of public bodies in times of austerity (2018). The British Accounting Review. DOI:https://doi.org/10.1016/j.bar.2017.11.001.
[20]
Edited by Mark Bovens, Robert E. Goodin, and Thomas Schillemans Audit institutions - Paul Posner and Asif Shahan (2014). The Oxford Handbook of Public Accountability.
[21]
Ferry, L. and Scarparo, S. An era of governance through performance management – New Labour’s National Health Service from 1997 to 2010 (2015). Accounting History Review. 25, 3, 219–238. DOI:https://doi.org/10.1080/21552851.2015.1091673.
[22]
Heald, D. A Reform Too Far (2008). Public finance. 22–23.
[23]
Heald, D. Debate: Reforming the governance of the NAO (2009). Public Money & Management. 29, 2, 83–85. DOI:https://doi.org/10.1080/09540960902768061.
[24]
Heald, D. 2003. Value for money tests and accounting treatment in PFI schemes. Accounting, Auditing & Accountability Journal. 16, 3 (Aug. 2003), 342–371. DOI:https://doi.org/10.1108/09513570310482291.
[25]
Heald, D. and Georgiou, G. The substance of accounting for Public-Private Partnerships (2011). Financial Accountability & Management. 27, 2, 217–247. DOI:https://doi.org/10.1111/j.1468-0408.2011.00523.x.
[26]
Heald, D. and Hodges, R. Accounting for government guarantees: perspectives on fiscal transparency from four modes of accounting (2018). Accounting and Business Research. 1–23. DOI:https://doi.org/10.1080/00014788.2018.1428525.
[27]
Heald, D. and Hodges, R. Will "austerity” be a critical juncture in European public sector financial reporting? (AAAJ, 2015). Accounting, Auditing & Accountability Journal. 28, 6, 993–1015. DOI:https://doi.org/10.1108/AAAJ-04-2014-1661.
[28]
Heald, D. and Steel, D. Making the governance of public bodies work: chair–chief executive relationships in practice (2015). Public Money & Management. 35, 4, 257–264. DOI:https://doi.org/10.1080/09540962.2015.1047266.
[29]
HM Treasury The Green Book: Appraisal and evaluation in central government (2003, last updated 2016).
[30]
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 (Apr. 2007), 95–102. DOI:https://doi.org/10.1111/j.1467-9302.2007.00564.x.
[31]
Katherine Dommett, Matthew Flinders, Chris Skelcher, Katherine Tonkiss Did they ‘Read Before Burning’? The Coalition and quangos (2014). The Political Quarterly. 85, 2, 133–142. DOI:https://doi.org/10.1111/1467-923X.12072.
[32]
Kurunmäki, L. and Miller, P. 2006. Modernizing government: the calculating self, hybridization, and performance measurement  (2006). Contemporary Issues in Management Accounting. A. Bhimani, ed. Oxford University Press. 198–216.
[33]
Martin, G. et al. 2018. Enhancing NDPB accountability: improving relationships with upward and downward stakeholders. Public Management Review. 20, 9 (Sep. 2018), 1309–1331. DOI:https://doi.org/10.1080/14719037.2017.1363905.
[34]
McLean, I. et al. 2007. The Perils and Pitfalls of Performance Measurement: The CPA Regime for Local Authorities in England. Public Money and Management. 27, 2 (2007).
[35]
PFI and PF2  (2018): https://www.nao.org.uk/report/pfi-and-pf2/.
[36]
Pollitt, C. and Summa, H. 1997. Reflexive Watchdogs? How Supreme Audit Institutions Account for Themselves. Public Administration. 75, 2 (Jan. 1997), 313–336. DOI:https://doi.org/10.1111/1467-9299.00063.
[37]
Sforza, V. and Cimini, R. Central government accounting harmonization in EU member states: will EPSAS be enough? (2016). Public Money & Management. 1–8. DOI:https://doi.org/10.1080/09540962.2016.1266191.
[38]
Sir Gerry Grimstone Better Public Appointments: A Review of the Public Appointments Process (2016).
[39]
Tonkiss, K. and Skelcher, C. Abolishing the Audit Commission: Framing, Discourse Coalitions and Administrative Reform (2015). Local Government Studies. 41, 6, 861–880. DOI:https://doi.org/10.1080/03003930.2015.1050093.
[40]
Wheatcroft, M. Simply UK Government Finances 2017-18 (2017). Pendan.
[41]
Woollard, C. Audit Scotland slates Government delivery of free childcare. The Herald.
[42]
Accounts Commission, Local Government Financial Overview 2016/17.
[43]
2014. Conceptual Framework for General Purpose Financial Reporting by Public Sector Entities | IFAC. IFAC.
[44]
Council tax reform.
[45]
2018. Scottish Budget: Draft Budget 2019-20. The Scottish Government.
[46]
2015. The Commission on Local Tax Reform, Volume 1 – Just Change: A New Approach to Local Taxation. The Scottish Government.
[47]
The Fiscal Framework.