Bibliography for Public Sector Accounting BETA

Abdul Aziz, H. et al. (no date) ‘Auditee perceptions of external evaluations of the Use of Resources by local authorities (2013)’. Available at: https://ezproxy.lib.gla.ac.uk/login?url=https://onlinelibrary.wiley.com/doi/10.1111/faam.12015/epdf.

‘Accounts Commission, Local Government Financial Overview 2016/17’ (no date). Available at: http://www.audit-scotland.gov.uk/uploads/docs/report/2017/nr_171128_local_government_finance.pdf.

Ahrens, T. and Ferry, L. (2015) ‘Newcastle City Council and the grassroots: accountability and budgeting under austerity’, Accounting, Auditing & Accountability Journal, 28(6), pp. 909–933. Available at: https://doi.org/10.1108/AAAJ-03-2014-1658.

Arnaboldi, M., Lapsley, I. and Steccolini, I. (no date) ‘Performance Management in the Public Sector: The Ultimate Challenge (2015)’, Financial Accountability & Management, 31(1), pp. 1–22. Available at: https://doi.org/10.1111/faam.12049.

Audit Scotland (no date) ‘Early Learning and Childcare (15 February 2018)’. Available at: http://www.audit-scotland.gov.uk/uploads/docs/report/2018/nr_180215_early_learning.pdf.

Bandy, G. (2015a) Financial management and accounting in the public sector. Second edition. London: Routledge. Available at: https://ebookcentral.proquest.com/lib/gla/detail.action?docID=1843445.

Bandy, G. (2015b) Financial management and accounting in the public sector. Second edition. London: Routledge. Available at: https://ebookcentral.proquest.com/lib/gla/detail.action?docID=1843445.

Bandy, G. (2015c) Financial management and accounting in the public sector. Second edition. London: Routledge. Available at: https://ebookcentral.proquest.com/lib/gla/detail.action?docID=1843445.

Bandy, G. (2015d) Financial management and accounting in the public sector. Second edition. London: Routledge. Available at: https://ebookcentral.proquest.com/lib/gla/detail.action?docID=1843445.

Bandy, G. (no date) Financial management and accounting in the public sector (2015). Second edition. London: Routledge. Available at: https://ebookcentral.proquest.com/lib/gla/detail.action?docID=1843445.

Barbera, C. (no date) ‘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 [Preprint]. Available at: https://ezproxy.lib.gla.ac.uk/login?url=https://www.tandfonline.com/doi/full/10.1080/01900692.2016.1177839.

Bracci, E. et al. (2015) ‘Public sector accounting, accountability and austerity: more than balancing the books?’, Accounting, Auditing & Accountability Journal, 28(6), pp. 878–908. Available at: https://doi.org/10.1108/AAAJ-06-2015-2090.

Carlin, T.M. (2005) ‘Debating the Impact of Accrual Accounting and Reporting in the Public Sector’, Financial Accountability and Management, 21(3), pp. 309–336. Available at: https://doi.org/10.1111/j.0267-4424.2005.00223.x.

Catherine Durose, Jonathan Justice, Chris Skelcher (no date) ‘Governing at arm’s length: eroding or enhancing democracy? (2015)’, Policy & Politics, 43(1), pp. 137–153. Available at: https://doi.org/10.1332/030557314X14029325020059.

Chang, L. (no date) ‘Accountability, Rhetoric, and Political Interests: Twists and Turns of NHS Performance Measurements (2015)’, Financial Accountability & Management, 31(1), pp. 41–68. Available at: https://doi.org/10.1111/faam.12045.

Chris Rhodes (no date) ‘Infrastructure policies and investment (2018)’. Available at: http://researchbriefings.files.parliament.uk/documents/SN06594/SN06594.pdf.

Cohen, S. et al. (no date) ‘Accounting for austerity: the Troika in the Eurozone  (AAAJ, 2015)’, Accounting, Auditing & Accountability Journal, 28(6), pp. 966–992. Available at: https://doi.org/10.1108/AAAJ-04-2014-1668.

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

‘Council tax reform’ (no date). Available at: http://whatworksscotland.ac.uk/wp-content/uploads/2015/08/WWSthinkpiece-August15.pdf.

Daniel Slade (no date) ‘How to transform infrastructure decision making in the UK (2018)’. Available at: https://www.instituteforgovernment.org.uk/publications/how-transform-infrastructure-decision-making-uk.

David Heald, David Steel (no date) ‘The governance of public bodies in times of austerity (2018)’, The British Accounting Review [Preprint]. Available at: https://doi.org/10.1016/j.bar.2017.11.001.

Edited by Mark Bovens, Robert E. Goodin, and Thomas Schillemans (no date) ‘Audit institutions - Paul Posner and Asif Shahan (2014)’, in The Oxford Handbook of Public Accountability. Available at: https://ezproxy.lib.gla.ac.uk/login?url=https://www.oxfordhandbooks.com/view/10.1093/oxfordhb/9780199641253.001.0001/oxfordhb-9780199641253-e-033.

Ferry, L. and Scarparo, S. (no date) ‘An era of governance through performance management – New Labour’s National Health Service from 1997 to 2010 (2015)’, Accounting History Review, 25(3), pp. 219–238. Available at: https://doi.org/10.1080/21552851.2015.1091673.

Heald, D. (2003) ‘Value for money tests and accounting treatment in PFI schemes’, Accounting, Auditing & Accountability Journal, 16(3), pp. 342–371. Available at: https://doi.org/10.1108/09513570310482291.

Heald, D. (no date a) ‘A Reform Too Far (2008)’, Public finance, pp. 22–23.

Heald, D. (no date b) ‘Debate: Reforming the governance of the NAO (2009)’, Public Money & Management, 29(2), pp. 83–85. Available at: https://doi.org/10.1080/09540960902768061.

Heald, D. and Georgiou, G. (no date) ‘The substance of accounting for Public-Private Partnerships (2011)’, Financial Accountability & Management, 27(2), pp. 217–247. Available at: https://doi.org/10.1111/j.1468-0408.2011.00523.x.

Heald, D. and Hodges, R. (no date a) ‘Accounting for government guarantees: perspectives on fiscal transparency from four modes of accounting (2018)’, Accounting and Business Research, pp. 1–23. Available at: https://doi.org/10.1080/00014788.2018.1428525.

Heald, D. and Hodges, R. (no date b) ‘Will "austerity” be a critical juncture in European public sector financial reporting? (AAAJ, 2015)’, Accounting, Auditing & Accountability Journal, 28(6), pp. 993–1015. Available at: https://doi.org/10.1108/AAAJ-04-2014-1661.

Heald, D. and Steel, D. (no date) ‘Making the governance of public bodies work: chair–chief executive relationships in practice (2015)’, Public Money & Management, 35(4), pp. 257–264. Available at: https://doi.org/10.1080/09540962.2015.1047266.

HM Treasury (no date) ‘The Green Book: Appraisal and evaluation in central government (2003, last updated 2016)’. Available at: https://www.gov.uk/government/publications/the-green-book-appraisal-and-evaluation-in-central-governent.

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), pp. 95–102. Available at: https://doi.org/10.1111/j.1467-9302.2007.00564.x.

Katherine Dommett, Matthew Flinders, Chris Skelcher, Katherine Tonkiss (no date) ‘Did they “Read Before Burning”? The Coalition and quangos (2014)’, The Political Quarterly, 85(2), pp. 133–142. Available at: https://doi.org/10.1111/1467-923X.12072.

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

Martin, G., Connolly, C. and Wall, T. (2018) ‘Enhancing NDPB accountability: improving relationships with upward and downward stakeholders’, Public Management Review, 20(9), pp. 1309–1331. Available at: https://doi.org/10.1080/14719037.2017.1363905.

McLean, I., Haubrich, D. and Gutiérrez-Romero, R. (2007) ‘The Perils and Pitfalls of Performance Measurement: The CPA Regime for Local Authorities in England’, Public Money and Management, 27(2). Available at: http://ezproxy.lib.gla.ac.uk/login?url=http://www.tandfonline.com/doi/abs/10.1111/j.1467-9302.2007.00566.x.

National Audit Office (no date) PFI and PF2  (2018). Available at: https://www.nao.org.uk/report/pfi-and-pf2/.

National Infrastructure Commission (no date) Congestion, Capacity, Carbon – priorities for national infrastructure (2017). Available at: https://www.nic.org.uk/wp-content/uploads/Congestion-Capacity-Carbon_-Priorities-for-national-infrastructure.pdf.

Pollitt, C. and Summa, H. (1997) ‘Reflexive Watchdogs? How Supreme Audit Institutions Account for Themselves’, Public Administration, 75(2), pp. 313–336. Available at: https://doi.org/10.1111/1467-9299.00063.

‘Scottish Budget: Draft Budget 2019-20’ (2018). The Scottish Government. Available at: 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.

Sforza, V. and Cimini, R. (no date) ‘Central government accounting harmonization in EU member states: will EPSAS be enough? (2016)’, Public Money & Management, pp. 1–8. Available at: https://doi.org/10.1080/09540962.2016.1266191.

Sir Gerry Grimstone (no date) ‘Better Public Appointments: A Review of the Public Appointments Process (2016)’. Available at: https://www.gov.uk/government/uploads/system/uploads/attachment_data/file/507066/Better_Public_Appointments_March_2016.pdf.

‘The Commission on Local Tax Reform, Volume 1 – Just Change: A New Approach to Local Taxation’ (2015). The Scottish Government. Available at: http://localtaxcommission.scot/download-our-final-report/.

‘The Fiscal Framework’ (no date). Available at: http://www.parliament.scot/ResearchBriefingsAndFactsheets/S5/SB_16-88_The_Fiscal_Framework.pdf.

Tonkiss, K. and Skelcher, C. (no date) ‘Abolishing the Audit Commission: Framing, Discourse Coalitions and Administrative Reform (2015)’, Local Government Studies, 41(6), pp. 861–880. Available at: https://doi.org/10.1080/03003930.2015.1050093.

Wheatcroft, M. (no date) Simply UK Government Finances 2017-18 (2017). Pendan.

Woollard, C. (no date) ‘Audit Scotland slates Government delivery of free childcare’, The Herald [Preprint]. Available at: http://www.heraldscotland.com/news/15995828.SNP_childcare_pledge_going_off_the_rails__watchdog_warns/.