Bibliography for Public Sector Financial Management BETA

‘Accounting, Auditing & Accountability Journal’ (no date). Available at: http://ezproxy.lib.gla.ac.uk/login?url=https://www.emeraldinsight.com/loi/aaaj.

ACIPFAL (Organization), Chartered Institute of Public Finance and Accountancy, and Ashcroft International Business School (2001) ‘Journal of finance & management in public services’.

Annex G (Definitions) from Public Expenditure: Statistical Analyses (2018) (no date). Available at: https://assets.publishing.service.gov.uk/government/uploads/system/uploads/attachment_data/file/726878/PESA_2018_Print.pdf.

Anton Muscatelli (Chair) (no date) ‘First Evidence from the Independent Expert Group to the Commission on Scottish Devolution (2008)’. Edinburgh: Heriot Watt University. Available at: http://encore.lib.gla.ac.uk/iii/encore/record/C__Rb3172135.

Chartered Institute of Public Finance and Accountancy (no date) ‘Public Money & Management’. Available at: https://eleanor.lib.gla.ac.uk/record=b2204597.

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

David Heald (no date a) ‘Fiscal Transparency: Concepts, Measurement and UK Practice (2003)’, Public Administration. Available at: https://doi.org/10.1111/j.0033-3298.2003.00369.x.

David Heald (no date b) ‘Surmounting Obstacles to Fiscal Transparency (2015)’. Available at: http://www.fiscaltransparency.net/resourcesfiles/files/20150702107.pdf.

David Heald (no date c) ‘Transparency-generated trust: The problematic theorization of public audit (2018)’, Financial Accountability & Management, 34(4), pp. 317–335. Available at: https://doi.org/10.1111/faam.12175.

David Heald (no date d) ‘Value for money tests and accounting treatment in PFI schemes (2003)’, Accounting, Auditing & Accountability Journal, 16(3), pp. 342–371. Available at: https://doi.org/10.1108/09513570310482291.

David Heald (no date e) ‘Why is transparency about public expenditure so elusive? (2012)’, International Review of Administrative Sciences, 78(1), pp. 30–49. Available at: https://doi.org/10.1177/0020852311429931.

David Heald, David Steel (no date a) ‘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.

David Heald, David Steel (no date b) ‘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.

David Heald, George Georgiou (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.

Delphine Moretti (no date) ‘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(2), pp. 65–125. Available at: https://ezproxy.lib.gla.ac.uk/login?url=https://www.oecd-ilibrary.org/governance/rationalising-government-fiscal-reporting_budget-17-5j8z25lsphq8.

Delphine Moretti, Ronnie Downes, Trevor Shaw (no date) ‘Budgeting in Sweden (2017)’, OECD Journal on Budgeting, 16(Issue 2), pp. 9–74. Available at: https://doi.org/10.1787/budget-16-5jg1f8p0jh7b.

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.

Fiachra Kennedy, John Howlin (no date) ‘Spending reviews in Ireland – Learning from experience (2017)’, OECD Journal on Budgeting, 16(2), pp. 93–108. Available at: https://doi.org/https://doi-org.ezproxy.lib.gla.ac.uk/10.1787/budget-16-5jg30cchf0g0.

Finance and Constitution Committee of the Scottish Parliament, written evidence submitted on ‘A Scottish approach to taxation’ (2017) (no date). Available at: http://www.parliament.scot/parliamentarybusiness/CurrentCommittees/100253.aspx.

‘Financial Accountability & Management’ (no date). Available at: https://eleanor.lib.gla.ac.uk/record=b2199235.

‘Fiscal Transparency Evaluation of the United Kingdom (2016) - International Monetary Fund’ (no date). Available at: http://www.imf.org/external/pubs/ft/scr/2016/cr16351.pdf.

Fiscal Transparency (undated website) – International Monetary Fund (no date). Available at: http://www.imf.org/external/np/fad/trans/.

Haslida Abu Hasan, Jane Frecknall-Hughes, David Heald, Ron Hodges (no date) ‘Auditee Perceptions of External Evaluations of the Use of Resources by Local Authorities (2013)’, Financial Accountability & Management, 29(3), pp. 291–326. Available at: https://doi.org/10.1111/faam.12015.

Hatchard, J. (no date) Combating corruption: legal approaches to supporting good governance and integrity in Africa (2014). Cheltenham: Edward Elgar Publishing Limited. Available at: https://contentstore.cla.co.uk//secure/link?id=62eb24e2-c640-e911-80cd-005056af4099.

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? (2015)’, Accounting, Auditing & Accountability Journal, 28(6), pp. 993–1015. Available at: https://doi.org/10.1108/AAAJ-04-2014-1661.

‘Honesty in accounting (2016) - David Heald’ (no date). Available at: http://www.davidheald.com/publications/Honesty.pdf.

‘IMF Fiscal Monitor’ (no date). Available at: https://www.imf.org/en/publications/fm.

International Journal on Governmental Financial Management (no date). Available at: https://icgfm.memberclicks.net/assets/docs/XX-2.pdf.

Jan van Helden (no date) ‘Cash or accruals for budgeting? Why some governments in Europe changed their budgeting mode and others not (2018)’, OECD Journal on Budgeting, 18(1), pp. 91–113. Available at: https://ezproxy.lib.gla.ac.uk/login?url=https://www.oecd-ilibrary.org/governance/cash-or-accruals-for-budgeting-why-some-governments-in-europe-changed-their-budgeting-mode-and-others-not_budget-18-5j8l804pq0g8.

Jan van Helden, Ron Hodges (no date a) Public sector accounting and budgeting for non-specialists (2015). Basingstoke, Hampshire: Palgrave Macmillan.

Jan van Helden, Ron Hodges (no date b) Public sector accounting and budgeting for non-specialists (2015). Basingstoke, Hampshire: Palgrave Macmillan.

Jan van Helden, Ron Hodges (no date c) Public sector accounting and budgeting for non-specialists (2015). Basingstoke, Hampshire: Palgrave Macmillan.

Jan van Helden, Ron Hodges (no date d) Public sector accounting and budgeting for non-specialists (2015). Basingstoke, Hampshire: Palgrave Macmillan.

Jan van Helden, Ron Hodges (no date e) Public sector accounting and budgeting for non-specialists (2015). Basingstoke, Hampshire: Palgrave Macmillan.

Jan van Helden, Ron Hodges (no date f) Public sector accounting and budgeting for non-specialists (2015). Basingstoke, Hampshire: Palgrave Macmillan.

Jón R. Blöndal, Lisa von Trapp, Erik Hammer (no date) ‘Budgeting in Italy (2016)’, OECD Journal on Budgeting, 15(3), pp. 37–64. Available at: https://doi.org/https://doi-org.ezproxy.lib.gla.ac.uk/10.1787/budget-15-5jm0qg8kq1d2.

‘Journal of public procurement: Volume 17, Number 2, 2017’ (no date).

Lagarde Stresses Fiscal Transparency as Vital Tool in the Fight Against Corruption (2016) - Public Financial Management Blog (no date). Available at: http://blog-pfm.imf.org/pfmblog/2016/05/lagarde-stresses-fiscal-transparency-as-vital-tool-in-the-fight-against-corruption.html#more.

Liisa Kurunmäki, Peter Miller (2006) ‘Modernizing government: the calculating self, hybridization, and performance measurement 1 (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.

Lim, D., Slemrod, J. and Wilking, E. (no date) ‘Expert and public attitudes towards tax policy: 2013, 1994, and 1934’, National Tax Journal [Preprint]. Available at: https://ezproxy.lib.gla.ac.uk/login?url=https://go.galegroup.com/ps/i.do?p=AONE&u=glasuni&id=GALE|A356038787&v=2.1&it=r&sid=summon&authCount=1.

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.

Mirrlees, J. et al. (no date) ‘Chapter 20: Summary of the Conclusions of the Mirrlees Report (2011)’, in. Available at: https://www.ifs.org.uk/publications/5353.

National Infrastructure Commission (no date) ‘7: Funding and financing’, in National Infrastructure Plan (2018). Available at: 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/.

Northern Ireland Audit Office (no date) ‘Board Effectiveness: A Good Practice Guide (2016)’. Belfast: Northern Ireland Audit Office. Available at: https://www.niauditoffice.gov.uk/sites/niao/files/media-files/Board%20Effectiveness-%20A%20Good%20Practice%20Guide.pdf.

‘OECD Journal on Budgeting’ (no date). Available at: https://eleanor.lib.gla.ac.uk/record=b2203582.

Open Budget Index Rankings | Open Budget Survey | International Budget Partnership (2015) (no date). Available at: https://www.internationalbudget.org/open-budget-survey/rankings#:~:text=Rankings%20A%20country%27s%20budget%20transparency%20score%20%2C%20reflected,to%20support%20informed%20public%20debate%20on%20the%20budget.

Power, M. (no date) ‘Counting, Control and Calculation: Reflections on Measuring and Management (2004)’, Human Relations, 57(6), pp. 765–783. Available at: https://doi.org/10.1177/0018726704044955.

Private Investment in Transport Infrastructure: Dealing with Uncertainty in Contracts (2018) - International Transport Forum (no date). Available at: https://www.itf-oecd.org/private-investment-transport-infrastructure-uncertainty.

‘Public Finance & Management’ (no date). Available at: https://eleanor.lib.gla.ac.uk/record=b2204582.

Public Financial Publications, Inc (1981) ‘Public Budgeting & Finance’. Available at: https://eleanor.lib.gla.ac.uk/record=b2204579.

Richard Allen, Richard Hemming, Barry Potter (no date a) The International Handbook of Public Financial Management (2013). Basingstoke: Palgrave Macmillan. Available at: https://ezproxy.lib.gla.ac.uk/login?url=https://link.springer.com/book/10.1057/9781137315304.

Richard Allen, Richard Hemming, Barry Potter (no date b) The International Handbook of Public Financial Management (2013). Basingstoke: Palgrave Macmillan. Available at: https://ezproxy.lib.gla.ac.uk/login?url=https://link.springer.com/book/10.1057/9781137315304.

Richard Allen, Richard Hemming, Barry Potter (no date c) The International Handbook of Public Financial Management (2013). Basingstoke: Palgrave Macmillan. Available at: https://ezproxy.lib.gla.ac.uk/login?url=https://link.springer.com/book/10.1057/9781137315304.

Richard Allen, Richard Hemming, Barry Potter (no date d) The International Handbook of Public Financial Management (2013). Basingstoke: Palgrave Macmillan. Available at: https://ezproxy.lib.gla.ac.uk/login?url=https://link.springer.com/book/10.1057/9781137315304.

Richard Allen, Richard Hemming, Barry Potter (no date e) The International Handbook of Public Financial Management (2013). Basingstoke: Palgrave Macmillan. Available at: https://ezproxy.lib.gla.ac.uk/login?url=https://link.springer.com/book/10.1057/9781137315304.

Richard Allen, Richard Hemming, Barry Potter (no date f) The International Handbook of Public Financial Management (2013). Basingstoke: Palgrave Macmillan. Available at: https://ezproxy.lib.gla.ac.uk/login?url=https://link.springer.com/book/10.1057/9781137315304.

Richard Allen, Richard Hemming, Barry Potter (no date g) The International Handbook of Public Financial Management (2013). Basingstoke: Palgrave Macmillan. Available at: https://ezproxy.lib.gla.ac.uk/login?url=https://link.springer.com/book/10.1057/9781137315304.

Zahirul Hoque (no date) Making governments accountable: the role of public accounts committees and national audit offices (2015). London: Routledge. Available at: https://ebookcentral.proquest.com/lib/gla/detail.action?docID=3569031.