Purpose – The purpose of this paper is to utilise Williams' writings on hegemony in order to examine why and how in the last 25 years efficiency has come to dominate the public sector and to explore the consequences of this development. Design/methodology/approach – The paper employs a...

Purpose – The purpose of this paper is to utilise Williams' writings on hegemony in order to examine why and how in the last 25 years efficiency has come to dominate the public sector and to explore the consequences of this development. Design/methodology/approach – The paper employs a...

The paper analyses the current process of government accounting development in Albania using an integrated diffusion‐contingency analytical framework. This framework synthesises elements of contingency theory with theories of diffusion of innovations to provide greater insight into the...