Purpose The aim of this paper is to explore the causes of variations in financial accounting and disclosure practices in a municipal setting highly influenced by governance reforms – the Swedish municipal waste management sector. This focus is motivated by the claim that recent governance...

Purpose The purpose of this paper is to examine the relationship between structural arrangements of public agencies of Pakistan and their autonomy. Design/methodology/approach Data were collected through a questionnaire using the key informant approach from 70 public agencies of Pakistan....

Purpose – The purpose of this paper is to improve the understanding of the evolution of marketization in the public sector as a process of institutional change. Design/methodology/approach – The paper is based on a study of marketization and gradual changes in the involvement of private...

Purpose – The purpose of this paper is to introduce the IJPSM special issue on marketization to clarify the conceptual foundations of marketization as a phenomenon within the public sector and gauge current marketization trends based on the special issue’s seven papers....