The paper examines the impact of providing market-based reference prices on public procurement efficiency in Brazil. Specifically, the study focuses on the State Secretariat of Health (SES) in Rio Grande do Sul and the algorithm developed by the local tax administration to calculate...

Purpose: The purpose of this paper is to demonstrate the role of power relations in initiating and blocking accounting change that involves increased “responsibilisation” and “incentivisation”, and to understand how institutional entrepreneurship is steered by power strategies....