We use cookies to improve your website experience. To learn about our use of cookies and how you can manage your cookie settings, please see our Cookie Policy. By closing this message, you are consenting to our use of cookies.

Submit a Manuscript to the Journal
Public Money & Management

For a Special Issue on
Great Expectations - Whole of Government Accounting: An International Perspective

Manuscript deadline
30 November 2022

Cover image - Public Money & Management

Special Issue Editor(s)

Ciaran Connolly, Queen's University Belfast, UK
[email protected]

Elaine Stewart, Queen's University Belfast, UK
[email protected]

Submit an ArticleVisit JournalArticles

Great Expectations - Whole of Government Accounting: An International Perspective

Take nothing on its looks; take everything on evidence. There's no better rule.
(Charles Dickens, Great Expectations)

Public Money & Management (PMM) published an issue in 2009 exploring international trends in the adoption of whole of government accounting (WGA). Themes addressed included whether WGA is linked to macro-economic rationales (and therefore involves a broadened concept of what should be included in the consolidated financial statements) or if it is limited to micro-economic rationales (and therefore involves a narrower concept of what should be included in the consolidated financial statements), together with accounting issues associated with WGA.

November 2021 marked 10 years since the publication of the first UK WGA, representing the first set of audited consolidated financial statements for the UK public sector. The public sector boundary continues to expand and governments around the world are continuing to invest substantial resources into modernizing their financial reporting practices and systems (https://www.charteredaccountants.ie/docs/default-source/publishing/the-reform-of-ireland's-public-sector-accounting---may-2021.pdf).

Consequently, with this being an opportune time to take a fresh look at public sector accounting and reporting, PMM is planning a theme dedicated to a particular aspect of this: namely WGA. The aim of this theme is to reflect on the use and usefulness of WGA from an international perspective, so that politicians, practitioners and other stakeholders can better understand what works and what doesn’t, in order to better inform decisions on the future direction of public sector consolidation.

Articles are invited for consideration that address, for example:

  • What does WGA make visible?
  • What are the limitations of WGA?
  • What are the (country-specific) considerations and challenges when implementing WGA?
  • Does WGA deliver value for money and result in tangible benefits?
  • Who are the users of public sector consolidated financial statements?
  • For what purpose can public sector consolidated financial statements be used (for example asset acquisition and disposal, managing risk and assessing liabilities)?
  • Aligning whole of government accounts with national accounts.

Submission Instructions

This theme will include research articles (maximum 8,000 words, including references), debate articles (maximum 1,000 words) and new development articles (maximum 2,500 words). Articles that are innovative in their approach, in terms of themes, methods of data collection and theories are especially welcome.

Research articles must be suitable for both academic and reflective practitioner readers and are subject to the same conditions as PMM’s freely submitted articles as explained in PMM’s instructions to authors.

Authors must submit through ScholarOne and research articles will be assigned to a nominated lead guest editor.

Research articles will be double-blind refereed by both an academic and a practitioner (in the same way as regular submissions to PMM).

Debate articles and new development articles should be submitted direct to both of the guest editors, not through ScholarOne.

Instructions for AuthorsSubmit an Article

We use cookies to improve your website experience. To learn about our use of cookies and how you can manage your cookie settings, please see our Cookie Policy. By closing this message, you are consenting to our use of cookies.