1
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
2
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
3
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
4
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
5
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
6
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
7
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
8
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
9
The Fiscal Framework. http://www.parliament.scot/ResearchBriefingsAndFactsheets/S5/SB_16-88_The_Fiscal_Framework.pdf
10
Council tax reform. http://whatworksscotland.ac.uk/wp-content/uploads/2015/08/WWSthinkpiece-August15.pdf
11
The Commission on Local Tax Reform, Volume 1 – Just Change: A New Approach to Local Taxation. 2015.http://localtaxcommission.scot/download-our-final-report/
12
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
13
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
14
Accounts Commission, Local Government Financial Overview 2016/17. http://www.audit-scotland.gov.uk/uploads/docs/report/2017/nr_171128_local_government_finance.pdf
15
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
16
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
17
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
18
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
19
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
20
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
21
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
22
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
23
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
24
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
25
Heald D. Debate: Reforming the governance of the NAO (2009). Public Money & Management;29:83–5. doi:10.1080/09540960902768061
26
Heald D. A Reform Too Far (2008). Public finance;:22–3.
27
Woollard C. Audit Scotland slates Government delivery of free childcare. The Heraldhttp://www.heraldscotland.com/news/15995828.SNP_childcare_pledge_going_off_the_rails__watchdog_warns/
28
Audit Scotland. Early Learning and Childcare (15 February 2018). http://www.audit-scotland.gov.uk/uploads/docs/report/2018/nr_180215_early_learning.pdf
29
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
30
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
31
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
32
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
33
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
34
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
35
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
36
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
37
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
38
Heald D. Value for money tests and accounting treatment in PFI schemes. Accounting, Auditing & Accountability Journal 2003;16:342–71. doi:10.1108/09513570310482291
39
National Audit Office. PFI and PF2 (2018). https://www.nao.org.uk/report/pfi-and-pf2/
40
Daniel Slade. How to transform infrastructure decision making in the UK (2018). https://www.instituteforgovernment.org.uk/publications/how-transform-infrastructure-decision-making-uk
41
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
42
Chris Rhodes. Infrastructure policies and investment (2018). http://researchbriefings.files.parliament.uk/documents/SN06594/SN06594.pdf
43
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
44
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
45
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
46
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
47
Wheatcroft M. Simply UK Government Finances 2017-18 (2017). Pendan
