Bibliography for Public Sector Financial Management BETA

@article{ACIPFAL (Organization)_Chartered Institute of Public Finance and Accountancy_Ashcroft International Business School_2001, address={[Chelmsford]}, title={Journal of finance & management in public services}, publisher={[Earlybrave]}, author={ACIPFAL (Organization) and Chartered Institute of Public Finance and Accountancy and Ashcroft International Business School}, year={2001} }

@misc{Anton Muscatelli (Chair), address={Edinburgh}, title={First Evidence from the Independent Expert Group to the Commission on Scottish Devolution (2008)}, url={http://encore.lib.gla.ac.uk/iii/encore/record/C__Rb3172135}, publisher={Heriot Watt University}, author={Anton Muscatelli (Chair)} }

@article{Chartered Institute of Public Finance and Accountancy, address={[Oxford]}, title={Public Money & Management}, url={https://eleanor.lib.gla.ac.uk/record=b2204597}, publisher={Blackwell Pub}, author={Chartered Institute of Public Finance and Accountancy} }

@misc{Chris Rhodes, title={Infrastructure policies and investment (2018)}, url={http://researchbriefings.files.parliament.uk/documents/SN06594/SN06594.pdf}, author={Chris Rhodes} }

@misc{David Heald, title={Fiscal Transparency: Concepts, Measurement and UK Practice (2003)}, volume={81}, DOI={10.1111/j.0033-3298.2003.00369.x}, number={4}, journal={Public Administration}, author={David Heald}, pages={723–759} }

@article{David Heald, title={Why is transparency about public expenditure so elusive? (2012)}, volume={78}, DOI={10.1177/0020852311429931}, number={1}, journal={International Review of Administrative Sciences}, author={David Heald}, pages={30–49} }

@misc{David Heald, title={Surmounting Obstacles to Fiscal Transparency (2015)}, url={http://www.fiscaltransparency.net/resourcesfiles/files/20150702107.pdf}, author={David Heald} }

@article{David Heald, title={Transparency-generated trust: The problematic theorization of public audit (2018)}, volume={34}, DOI={10.1111/faam.12175}, number={4}, journal={Financial Accountability & Management}, author={David Heald}, pages={317–335} }

@article{David Heald, title={Value for money tests and accounting treatment in PFI schemes (2003)}, volume={16}, DOI={10.1108/09513570310482291}, number={3}, journal={Accounting, Auditing & Accountability Journal}, author={David Heald}, pages={342–371} }

@article{David Heald, David Steel, title={Making the governance of public bodies work: chair–chief executive relationships in practice (2015)}, volume={35}, DOI={10.1080/09540962.2015.1047266}, number={4}, journal={Public Money & Management}, author={David Heald, David Steel}, pages={257–264} }

@article{David Heald, David Steel, title={The governance of public bodies in times of austerity (2018)}, DOI={10.1016/j.bar.2017.11.001}, journal={The British Accounting Review}, author={David Heald, David Steel} }

@article{David Heald, George Georgiou, title={The substance of accounting for Public-Private Partnerships (2011)}, volume={27}, DOI={10.1111/j.1468-0408.2011.00523.x}, number={2}, journal={Financial Accountability & Management}, author={David Heald, George Georgiou}, pages={217–247} }

@article{Delphine Moretti, title={Rationalising government fiscal reporting : Lessons learned from Australia, Canada, France and the United Kingdom on how to better address users’ needs (2018)}, volume={17}, url={https://ezproxy.lib.gla.ac.uk/login?url=https://www.oecd-ilibrary.org/governance/rationalising-government-fiscal-reporting_budget-17-5j8z25lsphq8}, number={2}, journal={OECD Journal on Budgeting}, author={Delphine Moretti}, pages={65–125} }

@article{Delphine Moretti, Ronnie Downes, Trevor Shaw, title={Budgeting in Sweden (2017)}, volume={16}, url={https://ezproxy.lib.gla.ac.uk/login?url=https://search.ebscohost.com/login.aspx?direct=true&db=buh&AN=122293063&site=ehost-live}, DOI={10.1787/budget-16-5jg1f8p0jh7b}, number={Issue 2}, journal={OECD Journal on Budgeting}, author={Delphine Moretti, Ronnie Downes, Trevor Shaw}, pages={9–74} }

@article{Ferry_Scarparo, title={An era of governance through performance management – New Labour’s National Health Service from 1997 to 2010 (2015)}, volume={25}, DOI={10.1080/21552851.2015.1091673}, number={3}, journal={Accounting History Review}, author={Ferry, Laurence and Scarparo, Simona}, pages={219–238} }

@article{Fiachra Kennedy, John Howlin, title={Spending reviews in Ireland – Learning from experience (2017)}, volume={16}, url={http://ezproxy.lib.gla.ac.uk/login?url=https://www.oecd-ilibrary.org/governance/spending-reviews-in-ireland-learning-from-experience_budget-16-5jg30cchf0g0}, DOI={https://doi-org.ezproxy.lib.gla.ac.uk/10.1787/budget-16-5jg30cchf0g0}, number={2}, journal={OECD Journal on Budgeting}, author={Fiachra Kennedy, John Howlin}, pages={93–108} }

@article{Haslida Abu Hasan, Jane Frecknall-Hughes, David Heald, Ron Hodges, title={Auditee Perceptions of External Evaluations of the Use of Resources by Local Authorities (2013)}, volume={29}, DOI={10.1111/faam.12015}, number={3}, journal={Financial Accountability & Management}, author={Haslida Abu Hasan, Jane Frecknall-Hughes, David Heald, Ron Hodges}, pages={291–326} }

@book{Hatchard, address={Cheltenham}, title={Combating corruption: legal approaches to supporting good governance and integrity in Africa (2014)}, url={https://contentstore.cla.co.uk//secure/link?id=62eb24e2-c640-e911-80cd-005056af4099}, publisher={Edward Elgar Publishing Limited}, author={Hatchard, John} }

@article{Heald_Hodges, title={Will "austerity” be a critical juncture in European public sector financial reporting? (2015)}, volume={28}, DOI={10.1108/AAAJ-04-2014-1661}, number={6}, journal={Accounting, Auditing & Accountability Journal}, author={Heald, David and Hodges, Ron}, pages={993–1015} }

@article{Heald_Hodges, title={Accounting for government guarantees: perspectives on fiscal transparency from four modes of accounting (2018)}, DOI={10.1080/00014788.2018.1428525}, journal={Accounting and Business Research}, author={Heald, David and Hodges, Ron}, pages={1–23} }

@article{Jan van Helden, title={Cash or accruals for budgeting? Why some governments in Europe changed their budgeting mode and others not (2018)}, volume={18}, url={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}, number={1}, journal={OECD Journal on Budgeting}, author={Jan van Helden}, pages={91–113} }

@book{Jan van Helden, Ron Hodges, address={Basingstoke, Hampshire}, title={Public sector accounting and budgeting for non-specialists (2015)}, publisher={Palgrave Macmillan}, author={Jan van Helden, Ron Hodges} }

@book{Jan van Helden, Ron Hodges, address={Basingstoke, Hampshire}, title={Public sector accounting and budgeting for non-specialists (2015)}, publisher={Palgrave Macmillan}, author={Jan van Helden, Ron Hodges} }

@book{Jan van Helden, Ron Hodges, address={Basingstoke, Hampshire}, title={Public sector accounting and budgeting for non-specialists (2015)}, publisher={Palgrave Macmillan}, author={Jan van Helden, Ron Hodges} }

@book{Jan van Helden, Ron Hodges, address={Basingstoke, Hampshire}, title={Public sector accounting and budgeting for non-specialists (2015)}, publisher={Palgrave Macmillan}, author={Jan van Helden, Ron Hodges} }

@book{Jan van Helden, Ron Hodges, address={Basingstoke, Hampshire}, title={Public sector accounting and budgeting for non-specialists (2015)}, publisher={Palgrave Macmillan}, author={Jan van Helden, Ron Hodges} }

@book{Jan van Helden, Ron Hodges, address={Basingstoke, Hampshire}, title={Public sector accounting and budgeting for non-specialists (2015)}, publisher={Palgrave Macmillan}, author={Jan van Helden, Ron Hodges} }

@article{Jón R. Blöndal, Lisa von Trapp, Erik Hammer, title={Budgeting in Italy (2016)}, volume={15}, url={http://ezproxy.lib.gla.ac.uk/login?url=https://www.oecd-ilibrary.org/governance/budgeting-in-italy_budget-15-5jm0qg8kq1d2}, DOI={https://doi-org.ezproxy.lib.gla.ac.uk/10.1787/budget-15-5jm0qg8kq1d2}, number={3}, journal={OECD Journal on Budgeting}, author={Jón R. Blöndal, Lisa von Trapp, Erik Hammer}, pages={37–64} }

@inbook{Liisa Kurunmäki, Peter Miller_2006, title={Modernizing government: the calculating self, hybridization, and performance measurement 1 (2006)}, url={https://ezproxy.lib.gla.ac.uk/login?url=https://www.oxfordscholarship.com/view/10.1093/acprof:oso/9780199283361.001.0001/acprof-9780199283361-chapter-9}, DOI={10.1093/acprof:oso/9780199283361.003.0009}, booktitle={Contemporary Issues in Management Accounting}, publisher={Oxford University Press}, author={Liisa Kurunmäki, Peter Miller}, editor={Bhimani, Alnoor}, year={2006}, month={Mar}, pages={198–216} }

@article{Lim_Slemrod_Wilking, title={Expert and public attitudes towards tax policy: 2013, 1994, and 1934}, url={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}, journal={National Tax Journal}, author={Lim, Diane and Slemrod, Joel and Wilking, Eleanor} }

@article{Martin_Connolly_Wall_2018, title={Enhancing NDPB accountability: improving relationships with upward and downward stakeholders}, volume={20}, DOI={10.1080/14719037.2017.1363905}, number={9}, journal={Public Management Review}, author={Martin, Gary and Connolly, Ciaran and Wall, Tony}, year={2018}, month={Sep}, pages={1309–1331} }

@inbook{Mirrlees_Adam_Besley_Blundell_Bond_Chote_Gammie_Myles_Johnson_Poterba, title={Chapter 20: Summary of the Conclusions of the Mirrlees Report (2011)}, url={https://www.ifs.org.uk/publications/5353}, author={Mirrlees, James and Adam, Stuart and Besley, Tim and Blundell, Richard and Bond, Stephen and Chote, Robert and Gammie, Malcolm and Myles, Gareth and Johnson, Paul and Poterba, James M} }

@inbook{National Infrastructure Commission, title={7: Funding and financing}, url={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/}, booktitle={National Infrastructure Plan (2018)}, author={National Infrastructure Commission} }

@misc{Northern Ireland Audit Office, address={Belfast}, title={Board Effectiveness: A Good Practice Guide (2016)}, url={https://www.niauditoffice.gov.uk/sites/niao/files/media-files/Board%20Effectiveness-%20A%20Good%20Practice%20Guide.pdf}, publisher={Northern Ireland Audit Office}, author={Northern Ireland Audit Office} }

@article{Power, title={Counting, Control and Calculation: Reflections on Measuring and Management (2004)}, volume={57}, DOI={10.1177/0018726704044955}, number={6}, journal={Human Relations}, author={Power, Michael}, pages={765–783} }

@article{Public Financial Publications, Inc_1981, address={Malden, Mass}, title={Public Budgeting & Finance}, url={https://eleanor.lib.gla.ac.uk/record=b2204579}, publisher={Published by Blackwell Publishers for Public Financial Publications}, author={Public Financial Publications, Inc}, year={1981} }

@book{Richard Allen, Richard Hemming, Barry Potter, address={Basingstoke}, title={The International Handbook of Public Financial Management (2013)}, url={https://ezproxy.lib.gla.ac.uk/login?url=https://link.springer.com/book/10.1057/9781137315304}, publisher={Palgrave Macmillan}, author={Richard Allen, Richard Hemming, Barry Potter} }

@book{Richard Allen, Richard Hemming, Barry Potter, address={Basingstoke}, title={The International Handbook of Public Financial Management (2013)}, url={https://ezproxy.lib.gla.ac.uk/login?url=https://link.springer.com/book/10.1057/9781137315304}, publisher={Palgrave Macmillan}, author={Richard Allen, Richard Hemming, Barry Potter} }

@book{Richard Allen, Richard Hemming, Barry Potter, address={Basingstoke}, title={The International Handbook of Public Financial Management (2013)}, url={https://ezproxy.lib.gla.ac.uk/login?url=https://link.springer.com/book/10.1057/9781137315304}, publisher={Palgrave Macmillan}, author={Richard Allen, Richard Hemming, Barry Potter} }

@book{Richard Allen, Richard Hemming, Barry Potter, address={Basingstoke}, title={The International Handbook of Public Financial Management (2013)}, url={https://ezproxy.lib.gla.ac.uk/login?url=https://link.springer.com/book/10.1057/9781137315304}, publisher={Palgrave Macmillan}, author={Richard Allen, Richard Hemming, Barry Potter} }

@book{Richard Allen, Richard Hemming, Barry Potter, address={Basingstoke}, title={The International Handbook of Public Financial Management (2013)}, url={https://ezproxy.lib.gla.ac.uk/login?url=https://link.springer.com/book/10.1057/9781137315304}, publisher={Palgrave Macmillan}, author={Richard Allen, Richard Hemming, Barry Potter} }

@book{Richard Allen, Richard Hemming, Barry Potter, address={Basingstoke}, title={The International Handbook of Public Financial Management (2013)}, url={https://ezproxy.lib.gla.ac.uk/login?url=https://link.springer.com/book/10.1057/9781137315304}, publisher={Palgrave Macmillan}, author={Richard Allen, Richard Hemming, Barry Potter} }

@book{Richard Allen, Richard Hemming, Barry Potter, address={Basingstoke}, title={The International Handbook of Public Financial Management (2013)}, url={https://ezproxy.lib.gla.ac.uk/login?url=https://link.springer.com/book/10.1057/9781137315304}, publisher={Palgrave Macmillan}, author={Richard Allen, Richard Hemming, Barry Potter} }

@book{Zahirul Hoque, address={London}, title={Making governments accountable: the role of public accounts committees and national audit offices (2015)}, volume={Routledge critical studies in public management}, url={https://ebookcentral.proquest.com/lib/gla/detail.action?docID=3569031}, publisher={Routledge}, author={Zahirul Hoque} }

@article{Accounting, Auditing & Accountability Journal, url={http://ezproxy.lib.gla.ac.uk/login?url=https://www.emeraldinsight.com/loi/aaaj} }

@article{Financial Accountability & Management, address={Oxford, UK}, url={https://eleanor.lib.gla.ac.uk/record=b2199235}, publisher={Blackwell Publishers} }

@article{IMF Fiscal Monitor, url={https://www.imf.org/en/publications/fm} }

@misc{International Journal on Governmental Financial Management, url={https://icgfm.memberclicks.net/assets/docs/XX-2.pdf} }

@article{OECD Journal on Budgeting, address={Paris, France}, url={https://eleanor.lib.gla.ac.uk/record=b2203582}, publisher={Organisation for Economic Co-operation and Development, 2001-} }

@article{Public Finance & Management, url={https://eleanor.lib.gla.ac.uk/record=b2204582} }

@misc{Annex G (Definitions) from Public Expenditure: Statistical Analyses (2018), url={https://assets.publishing.service.gov.uk/government/uploads/system/uploads/attachment_data/file/726878/PESA_2018_Print.pdf} }

@misc{Open Budget Index Rankings | Open Budget Survey | International Budget Partnership (2015), url={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.} }

@misc{Fiscal Transparency (undated website) – International Monetary Fund, url={http://www.imf.org/external/np/fad/trans/} }

@misc{Lagarde Stresses Fiscal Transparency as Vital Tool in the Fight Against Corruption (2016) - Public Financial Management Blog, url={http://blog-pfm.imf.org/pfmblog/2016/05/lagarde-stresses-fiscal-transparency-as-vital-tool-in-the-fight-against-corruption.html#more} }

@misc{Fiscal Transparency Evaluation of the United Kingdom (2016) - International Monetary Fund, url={http://www.imf.org/external/pubs/ft/scr/2016/cr16351.pdf} }

@misc{Honesty in accounting (2016) - David Heald, url={http://www.davidheald.com/publications/Honesty.pdf} }

@misc{Finance and Constitution Committee of the Scottish Parliament, written evidence submitted on ‘A Scottish approach to taxation’ (2017), url={http://www.parliament.scot/parliamentarybusiness/CurrentCommittees/100253.aspx} }

@article{Journal of public procurement: Volume 17, Number 2, 2017, address={Hudson, NY}, publisher={Periodicals Service Company} }

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