This paper interprets through theoretical lenses the public sector financial management reforms adopted in Spain between 2010 and 2015. In this period, coping with intense external pressure, the country passed many fiscally-oriented reforms to escape the 2008 crisis including a change in the...

We analyze whether performance budgeting, budget transparency and medium-term expenditure frameworks are associated with the predicted moderation in the increase in the public debt-to-GDP ratio in OECD countries between 2008 and 2014. We find these countries naturally separate into two groups...

This paper interprets through theoretical lenses the public sector financial management reforms adopted in Spain between 2010 and 2015. In this period, coping with intense external pressure, the country passed many fiscally-oriented reforms to escape the 2008 crisis including a change in the...

Purpose – Several well-known managerial accounting performance measurement models rely on causal assumptions. Whilst users of the models express satisfaction and link them with improved organizational performance, academic research, of the real-world applications, shows few reliable...

Purpose – Several well‐known managerial accounting performance measurement models rely on causal assumptions. Whilst users of the models express satisfaction and link them with improved organizational performance, academic research, of the real‐world applications, shows few reliable...