Public Money and Management (PMM) is planning a mini theme under the title:

Innovations in public sector financial and management accounting: for better or worse?

The guest editors are Eugenio Caperchione, Sandra Cohen, Francesca Manes Rossi and Isabel Brusca.

Academics and practitioners are invited to submit papers for consideration to Eugenio Caperchione (This email address is being protected from spambots. You need JavaScript enabled to view it.) before 31 July 2017.

For the call for papers click here.

The goal of this Mini theam is to evaluate the outcome of this long wave of reforms, their effectiveness, their contribution to the sounder use of public finances or the reasons for their limited impact.

Questions that papers and articles might then address include:

- Has this reform wave paid off; if so, where and how?

- Has innovation really led to improved efficiency and effectiveness in public management? What are the main advantages of particular innovative processes in practice?

- Do the users of the information generated by the new financial and management accounting systems believe that they are better informed?

- Are there any lessons learned from the past that could pave a better way forward?

- Did the innovative financial and management accounting systems help countries or entities to face the financial crisis and better plan budget cuts or austerity measures? How?

- Have these systems achieved enhancing the awareness of citizens in public sector finances and increasing democratic participation?

- Has the adoption of sophisticated accounting systems affected the cost of capital of public sector entities?

- Are new tools of financial reporting (for example integrated reporting) suitable for meeting the information needs of different types of stakeholders?

The use of a comparative approach will be particularly welcome.

The guest editors are Eugenio Caperchione, Sandra Cohen, Francesca Manes Rossi and Isabel Brusca.

Academics and practitioners are invited to submit papers for consideration to Eugenio Caperchione (This email address is being protected from spambots. You need JavaScript enabled to view it.) before 31 July 2017.