Journal of Public Budgeting, Accounting & Financial Management: Volume 34 Issue 3

New developments in institutional research on performance measurement and management in the public sector

Sven Modell

This paper reviews and reflects on institutional research on performance measurement and management (PMM) in the public sector emerging over the past decade and discusses…

Ambiguity in public sector performance measurement: a systematic literature review

Chiara Oppi, Cristina Campanale, Lino Cinquini

This paper presents a systematic literature review aiming at analysing how research has addressed performance measurement systems’ (PMSs) ambiguities in the public sector. This…

Collaborative public service provision archetypes in healthcare emergencies: a case of COVID-19 administration in Sri Lanka

Kelum Jayasinghe, Chandana Wijesinghe, Chaminda Wijethilake, Raj Prasanna

This paper examines how the properties and patterns of a collaborative “networked hierarchy” incident command system (ICS) archetype can provide incident command centres with…

Performance management and hybridization of healthcare – case of the accountable care organization

Petra Kokko, Harri Laihonen

The article seeks to explain whether and how value-based healthcare principles lead to hybridization. The public management literature has been increasingly interested in hybrid…

The Crown land accounting dilemma in New South Wales local government

Igor Ivannikov, Brian Dollery, Leopold Bayerlein

The paper addresses the question of whether Crown land managed by local authorities in the New South Wales (NSW) local government system should be recognised as assets on…

Are federal single audit reports of internal control weaknesses a useful tool for evaluating management? The case of charter schools

Jean Ryberg Bradley, Dana A. Forgione, Joel E. Michalek

The authors examine whether reports of internal control weaknesses (ICWs) under federal single audit (FSA) guidelines are a useful tool for evaluating non-profit (NP) management…

The interest cost of split-rated municipal bonds before and after Moody's recalibration in 2010

Earl D. Benson, Barry R. Marks

In April and May of 2010 Moody's recalibrated its municipal bond ratings to a global scale, the system they use for other asset classes and the same scale used by Standard and…

Sustainability reporting at EU level: leading by example?

Katharina Bryan

This paper aims to contribute to research on public sector sustainability reporting, by focussing on the sustainability reporting of EU institutions and agencies. It seeks to…