1
Jan van Helden, Ron Hodges. Public sector accounting and budgeting for non-specialists (2015). Basingstoke, Hampshire: : Palgrave Macmillan
2
Richard Allen, Richard Hemming, Barry Potter. The International Handbook of Public Financial Management (2013). Basingstoke: : Palgrave Macmillan https://ezproxy.lib.gla.ac.uk/login?url=https://link.springer.com/book/10.1057/9781137315304
3
Accounting, Auditing & Accountability Journal. http://ezproxy.lib.gla.ac.uk/login?url=https://www.emeraldinsight.com/loi/aaaj
4
Financial Accountability & Management. https://eleanor.lib.gla.ac.uk/record=b2199235
5
IMF Fiscal Monitor. https://www.imf.org/en/publications/fm
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International Journal on Governmental Financial Management. https://icgfm.memberclicks.net/assets/docs/XX-2.pdf
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ACIPFAL (Organization), Chartered Institute of Public Finance and Accountancy, Ashcroft International Business School. Journal of finance & management in public services. 2001.
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OECD Journal on Budgeting. https://eleanor.lib.gla.ac.uk/record=b2203582
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Public Financial Publications, Inc. Public Budgeting & Finance. Published Online First: 1981.https://eleanor.lib.gla.ac.uk/record=b2204579
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Public Finance & Management. https://eleanor.lib.gla.ac.uk/record=b2204582
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Chartered Institute of Public Finance and Accountancy. Public Money & Management. https://eleanor.lib.gla.ac.uk/record=b2204597
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Jan van Helden, Ron Hodges. Public sector accounting and budgeting for non-specialists (2015). Basingstoke, Hampshire: : Palgrave Macmillan
13
Annex G (Definitions) from Public Expenditure: Statistical Analyses (2018). https://assets.publishing.service.gov.uk/government/uploads/system/uploads/attachment_data/file/726878/PESA_2018_Print.pdf
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David Heald. Fiscal Transparency: Concepts, Measurement and UK Practice (2003). Public Administration. ;81:723–59. doi:10.1111/j.0033-3298.2003.00369.x
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David Heald. Why is transparency about public expenditure so elusive? (2012). International Review of Administrative Sciences;78:30–49. doi:10.1177/0020852311429931
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David Heald. Surmounting Obstacles to Fiscal Transparency (2015). http://www.fiscaltransparency.net/resourcesfiles/files/20150702107.pdf
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Open Budget Index Rankings | Open Budget Survey | International Budget Partnership (2015). 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.
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Fiscal Transparency (undated website) – International Monetary Fund. http://www.imf.org/external/np/fad/trans/
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Lagarde Stresses Fiscal Transparency as Vital Tool in the Fight Against Corruption (2016) - Public Financial Management Blog. http://blog-pfm.imf.org/pfmblog/2016/05/lagarde-stresses-fiscal-transparency-as-vital-tool-in-the-fight-against-corruption.html#more
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Fiscal Transparency Evaluation of the United Kingdom (2016) - International Monetary Fund. http://www.imf.org/external/pubs/ft/scr/2016/cr16351.pdf
21
Honesty in accounting (2016) - David Heald. http://www.davidheald.com/publications/Honesty.pdf
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Richard Allen, Richard Hemming, Barry Potter. The International Handbook of Public Financial Management (2013). Basingstoke: : Palgrave Macmillan https://ezproxy.lib.gla.ac.uk/login?url=https://link.springer.com/book/10.1057/9781137315304
23
Mirrlees J, Adam S, Besley T, et al. Chapter 20: Summary of the Conclusions of the Mirrlees Report (2011). https://www.ifs.org.uk/publications/5353
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Lim D, Slemrod J, Wilking E. Expert and public attitudes towards tax policy: 2013, 1994, and 1934. National Tax Journalhttps://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
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Finance and Constitution Committee of the Scottish Parliament, written evidence submitted on ‘A Scottish approach to taxation’ (2017). http://www.parliament.scot/parliamentarybusiness/CurrentCommittees/100253.aspx
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Anton Muscatelli (Chair). First Evidence from the Independent Expert Group to the Commission on Scottish Devolution (2008). http://encore.lib.gla.ac.uk/iii/encore/record/C__Rb3172135
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David Heald, David Steel. 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
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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
29
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
30
Northern Ireland Audit Office. Board Effectiveness: A Good Practice Guide (2016). https://www.niauditoffice.gov.uk/sites/niao/files/media-files/Board%20Effectiveness-%20A%20Good%20Practice%20Guide.pdf
31
Hatchard J. Combating corruption: legal approaches to supporting good governance and integrity in Africa (2014). Cheltenham: : Edward Elgar Publishing Limited https://contentstore.cla.co.uk//secure/link?id=62eb24e2-c640-e911-80cd-005056af4099
32
Jan van Helden, Ron Hodges. Public sector accounting and budgeting for non-specialists (2015). Basingstoke, Hampshire: : Palgrave Macmillan
33
Richard Allen, Richard Hemming, Barry Potter. The International Handbook of Public Financial Management (2013). Basingstoke: : Palgrave Macmillan https://ezproxy.lib.gla.ac.uk/login?url=https://link.springer.com/book/10.1057/9781137315304
34
Delphine Moretti. 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;17:65–125.https://ezproxy.lib.gla.ac.uk/login?url=https://www.oecd-ilibrary.org/governance/rationalising-government-fiscal-reporting_budget-17-5j8z25lsphq8
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David Heald, George Georgiou. The substance of accounting for Public-Private Partnerships (2011). Financial Accountability & Management;27:217–47. doi:10.1111/j.1468-0408.2011.00523.x
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Heald D, Hodges R. Will "austerity” be a critical juncture in European public sector financial reporting? (2015). Accounting, Auditing & Accountability Journal;28:993–1015. doi:10.1108/AAAJ-04-2014-1661
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Jan van Helden. Cash or accruals for budgeting? Why some governments in Europe changed their budgeting mode and others not (2018). OECD Journal on Budgeting;18:91–113.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
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Delphine Moretti, Ronnie Downes, Trevor Shaw. Budgeting in Sweden (2017). OECD Journal on Budgeting;16:9–74. doi:10.1787/budget-16-5jg1f8p0jh7b
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Fiachra Kennedy, John Howlin. Spending reviews in Ireland – Learning from experience (2017). OECD Journal on Budgeting;16:93–108. doi:https://doi-org.ezproxy.lib.gla.ac.uk/10.1787/budget-16-5jg30cchf0g0
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Jón R. Blöndal, Lisa von Trapp, Erik Hammer. Budgeting in Italy (2016). OECD Journal on Budgeting;15:37–64. doi:https://doi-org.ezproxy.lib.gla.ac.uk/10.1787/budget-15-5jm0qg8kq1d2
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Jan van Helden, Ron Hodges. Public sector accounting and budgeting for non-specialists (2015). Basingstoke, Hampshire: : Palgrave Macmillan
42
Richard Allen, Richard Hemming, Barry Potter. The International Handbook of Public Financial Management (2013). Basingstoke: : Palgrave Macmillan https://ezproxy.lib.gla.ac.uk/login?url=https://link.springer.com/book/10.1057/9781137315304
43
Liisa Kurunmäki, Peter Miller. Modernizing government: the calculating self, hybridization, and performance measurement 1 (2006). In: Bhimani A, ed. Contemporary Issues in Management Accounting. Oxford University Press 2006. 198–216. doi:10.1093/acprof:oso/9780199283361.003.0009
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Power M. Counting, Control and Calculation: Reflections on Measuring and Management (2004). Human Relations;57:765–83. doi:10.1177/0018726704044955
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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
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Haslida Abu Hasan, Jane Frecknall-Hughes, David Heald, Ron Hodges. Auditee Perceptions of External Evaluations of the Use of Resources by Local Authorities (2013). Financial Accountability & Management;29:291–326. doi:10.1111/faam.12015
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Jan van Helden, Ron Hodges. Public sector accounting and budgeting for non-specialists (2015). Basingstoke, Hampshire: : Palgrave Macmillan
48
Richard Allen, Richard Hemming, Barry Potter. The International Handbook of Public Financial Management (2013). Basingstoke: : Palgrave Macmillan https://ezproxy.lib.gla.ac.uk/login?url=https://link.springer.com/book/10.1057/9781137315304
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David Heald. Transparency-generated trust: The problematic theorization of public audit (2018). Financial Accountability & Management;34:317–35. doi:10.1111/faam.12175
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Zahirul Hoque. Making governments accountable: the role of public accounts committees and national audit offices (2015). London: : Routledge https://ebookcentral.proquest.com/lib/gla/detail.action?docID=3569031
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Richard Allen, Richard Hemming, Barry Potter. The International Handbook of Public Financial Management (2013). Basingstoke: : Palgrave Macmillan https://ezproxy.lib.gla.ac.uk/login?url=https://link.springer.com/book/10.1057/9781137315304
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Journal of public procurement: Volume 17, Number 2, 2017.
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David Heald. Value for money tests and accounting treatment in PFI schemes (2003). Accounting, Auditing & Accountability Journal;16:342–71. doi:10.1108/09513570310482291
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Jan van Helden, Ron Hodges. Public sector accounting and budgeting for non-specialists (2015). Basingstoke, Hampshire: : Palgrave Macmillan
55
Richard Allen, Richard Hemming, Barry Potter. The International Handbook of Public Financial Management (2013). Basingstoke: : Palgrave Macmillan https://ezproxy.lib.gla.ac.uk/login?url=https://link.springer.com/book/10.1057/9781137315304
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Chris Rhodes. Infrastructure policies and investment (2018). http://researchbriefings.files.parliament.uk/documents/SN06594/SN06594.pdf
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Private Investment in Transport Infrastructure: Dealing with Uncertainty in Contracts (2018) - International Transport Forum. https://www.itf-oecd.org/private-investment-transport-infrastructure-uncertainty
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National Infrastructure Commission. 7: Funding and financing. In: National Infrastructure Plan (2018).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/
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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
