Jorge, Susana; Nogueira, Sónia P.; Ribeiro, Nuno - In: Journal of Public Budgeting, Accounting & Financial … 33 (2020) 2, pp. 114-137
Purpose: This paper aims at understanding the action of pilot entities, in order to ultimately infer about their role to the overall reform process of public sector accounting (PSA). Design/methodology/approach: Taking the Portuguese case as a reference, the new institutional theory...