Bibliography for Public Sector Financial Management BETA

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) [Internet]. Basingstoke: Palgrave Macmillan; Available from: https://ezproxy.lib.gla.ac.uk/login?url=https://link.springer.com/book/10.1057/9781137315304

3.

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

4.

Financial Accountability & Management. Available from: https://eleanor.lib.gla.ac.uk/record=b2199235

5.

IMF Fiscal Monitor. Available from: https://www.imf.org/en/publications/fm

6.

International Journal on Governmental Financial Management [Internet]. Available from: https://icgfm.memberclicks.net/assets/docs/XX-2.pdf

7.

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

8.

OECD Journal on Budgeting. Available from: https://eleanor.lib.gla.ac.uk/record=b2203582

9.

Public Financial Publications, Inc. Public Budgeting & Finance. 1981; Available from: https://eleanor.lib.gla.ac.uk/record=b2204579

10.

Public Finance & Management. Available from: https://eleanor.lib.gla.ac.uk/record=b2204582

11.

Chartered Institute of Public Finance and Accountancy. Public Money & Management. Available from: https://eleanor.lib.gla.ac.uk/record=b2204597

12.

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) [Internet]. Available from: https://assets.publishing.service.gov.uk/government/uploads/system/uploads/attachment_data/file/726878/PESA_2018_Print.pdf

14.

David Heald. Fiscal Transparency: Concepts, Measurement and UK Practice (2003). Vol. 81, Public Administration. p. 723–59.

15.

David Heald. Why is transparency about public expenditure so elusive? (2012). International Review of Administrative Sciences. 78(1):30–49.

16.

David Heald. Surmounting Obstacles to Fiscal Transparency (2015) [Internet]. Available from: http://www.fiscaltransparency.net/resourcesfiles/files/20150702107.pdf

17.

Open Budget Index Rankings | Open Budget Survey | International Budget Partnership (2015) [Internet]. Available from: 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.

18.

Fiscal Transparency (undated website) – International Monetary Fund [Internet]. Available from: http://www.imf.org/external/np/fad/trans/

19.

Lagarde Stresses Fiscal Transparency as Vital Tool in the Fight Against Corruption (2016) - Public Financial Management Blog [Internet]. Available from: http://blog-pfm.imf.org/pfmblog/2016/05/lagarde-stresses-fiscal-transparency-as-vital-tool-in-the-fight-against-corruption.html#more

20.

Fiscal Transparency Evaluation of the United Kingdom (2016) - International Monetary Fund [Internet]. Available from: http://www.imf.org/external/pubs/ft/scr/2016/cr16351.pdf

21.

Honesty in accounting (2016) - David Heald [Internet]. Available from: http://www.davidheald.com/publications/Honesty.pdf

22.

Richard Allen, Richard Hemming, Barry Potter. The International Handbook of Public Financial Management (2013) [Internet]. Basingstoke: Palgrave Macmillan; Available from: https://ezproxy.lib.gla.ac.uk/login?url=https://link.springer.com/book/10.1057/9781137315304

23.

Mirrlees J, Adam S, Besley T, Blundell R, Bond S, Chote R, et al. Chapter 20: Summary of the Conclusions of the Mirrlees Report (2011). In. Available from: https://www.ifs.org.uk/publications/5353

24.

Lim D, Slemrod J, Wilking E. Expert and public attitudes towards tax policy: 2013, 1994, and 1934. National Tax Journal [Internet]. Available from: 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

25.

Finance and Constitution Committee of the Scottish Parliament, written evidence submitted on ‘A Scottish approach to taxation’ (2017) [Internet]. Available from: http://www.parliament.scot/parliamentarybusiness/CurrentCommittees/100253.aspx

26.

Anton Muscatelli (Chair). First Evidence from the Independent Expert Group to the Commission on Scottish Devolution (2008) [Internet]. Edinburgh: Heriot Watt University; Available from: http://encore.lib.gla.ac.uk/iii/encore/record/C__Rb3172135

27.

David Heald, David Steel. Making the governance of public bodies work: chair–chief executive relationships in practice (2015). Public Money & Management. 35(4):257–64.

28.

David Heald, David Steel. The governance of public bodies in times of austerity (2018). The British Accounting Review.

29.

Martin G, Connolly C, Wall T. Enhancing NDPB accountability: improving relationships with upward and downward stakeholders. Public Management Review. 2018 Sep 2;20(9):1309–31.

30.

Northern Ireland Audit Office. Board Effectiveness: A Good Practice Guide (2016) [Internet]. Belfast: Northern Ireland Audit Office; Available from: 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) [Internet]. Cheltenham: Edward Elgar Publishing Limited; Available from: 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) [Internet]. Basingstoke: Palgrave Macmillan; Available from: 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 [Internet]. 17(2):65–125. Available from: https://ezproxy.lib.gla.ac.uk/login?url=https://www.oecd-ilibrary.org/governance/rationalising-government-fiscal-reporting_budget-17-5j8z25lsphq8

35.

David Heald, George Georgiou. The substance of accounting for Public-Private Partnerships (2011). Financial Accountability & Management. 27(2):217–47.

36.

Heald D, Hodges R. Will "austerity” be a critical juncture in European public sector financial reporting? (2015). Accounting, Auditing & Accountability Journal. 28(6):993–1015.

37.

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 [Internet]. 18(1):91–113. Available from: 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

38.

Delphine Moretti, Ronnie Downes, Trevor Shaw. Budgeting in Sweden (2017). OECD Journal on Budgeting [Internet]. 16(Issue 2):9–74. Available from: https://ezproxy.lib.gla.ac.uk/login?url=https://search.ebscohost.com/login.aspx?direct=true&db=buh&AN=122293063&site=ehost-live

39.

Fiachra Kennedy, John Howlin. Spending reviews in Ireland – Learning from experience (2017). OECD Journal on Budgeting [Internet]. 16(2):93–108. Available from: http://ezproxy.lib.gla.ac.uk/login?url=https://www.oecd-ilibrary.org/governance/spending-reviews-in-ireland-learning-from-experience_budget-16-5jg30cchf0g0

40.

Jón R. Blöndal, Lisa von Trapp, Erik Hammer. Budgeting in Italy (2016). OECD Journal on Budgeting [Internet]. 15(3):37–64. Available from: http://ezproxy.lib.gla.ac.uk/login?url=https://www.oecd-ilibrary.org/governance/budgeting-in-italy_budget-15-5jm0qg8kq1d2

41.

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) [Internet]. Basingstoke: Palgrave Macmillan; Available from: 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, editor. Contemporary Issues in Management Accounting [Internet]. Oxford University Press; 2006. p. 198–216. Available from: https://ezproxy.lib.gla.ac.uk/login?url=https://www.oxfordscholarship.com/view/10.1093/acprof:oso/9780199283361.001.0001/acprof-9780199283361-chapter-9

44.

Power M. Counting, Control and Calculation: Reflections on Measuring and Management (2004). Human Relations. 57(6):765–83.

45.

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(3):219–38.

46.

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(3):291–326.

47.

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) [Internet]. Basingstoke: Palgrave Macmillan; Available from: https://ezproxy.lib.gla.ac.uk/login?url=https://link.springer.com/book/10.1057/9781137315304

49.

David Heald. Transparency-generated trust: The problematic theorization of public audit (2018). Financial Accountability & Management. 34(4):317–35.

50.

Zahirul Hoque. Making governments accountable: the role of public accounts committees and national audit offices (2015) [Internet]. Vol. Routledge critical studies in public management. London: Routledge; Available from: https://ebookcentral.proquest.com/lib/gla/detail.action?docID=3569031

51.

Richard Allen, Richard Hemming, Barry Potter. The International Handbook of Public Financial Management (2013) [Internet]. Basingstoke: Palgrave Macmillan; Available from: https://ezproxy.lib.gla.ac.uk/login?url=https://link.springer.com/book/10.1057/9781137315304

52.

Journal of public procurement: Volume 17, Number 2, 2017.

53.

David Heald. Value for money tests and accounting treatment in PFI schemes (2003). Accounting, Auditing & Accountability Journal. 16(3):342–71.

54.

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) [Internet]. Basingstoke: Palgrave Macmillan; Available from: https://ezproxy.lib.gla.ac.uk/login?url=https://link.springer.com/book/10.1057/9781137315304

56.

Chris Rhodes. Infrastructure policies and investment (2018) [Internet]. Available from: http://researchbriefings.files.parliament.uk/documents/SN06594/SN06594.pdf

57.

Private Investment in Transport Infrastructure: Dealing with Uncertainty in Contracts (2018) - International Transport Forum [Internet]. Available from: https://www.itf-oecd.org/private-investment-transport-infrastructure-uncertainty

58.

National Infrastructure Commission. 7: Funding and financing. In: National Infrastructure Plan (2018) [Internet]. Available from: 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/

59.

Heald D, Hodges R. Accounting for government guarantees: perspectives on fiscal transparency from four modes of accounting (2018). Accounting and Business Research. :1–23.