PMM CIGAR Annual Issue 2022, Public Money & Management, Vol. 42, No. 7 (October 2022): Editorial: After PFM reforms’ implementation—the divergence between announcements and realizations

Continuing in the perspective of comparative public sector accounting research suggested by Chan et al. (1996), the articles in this annual issue focus on the effects of some public finance management (PFM) reforms. Based on empirical research, the articles provide the reader with interesting insights on what happens once reforms have been implemented