New Public Management (NPM) has been guiding public sector reform for about 25 years now. Its position on the design of effective management control structures rests on three key ideas: (1) performance improvement requires a results-oriented culture that emphasizes outcomes rather than inputs or...

The management accounting field has called for work which crosses academic boundaries, such as the field of strategic management. On the other side, the strategic management field has called for conceptual work on the foundations of organizational capabilities. Given that the strategy field...

A parent firm has many choices when it comes to selecting the indicators for measuring performance of its international joint ventures (IJVs). This paper identifies the indicators, discusses the reasons and factors that influence these choices. Semi-structured interviews with five US parent...

Background: Advanced, integrated information systems such as an enterprise resource planning (ERP) system have nowadays come to play such a crucial role for organizations and functions such as management accounting and control that in many cases, they would not function without the support of...

This study aims to examine the perception of government employees about the association of the culture of compliance in information technology (IT) on the service quality, accountability, and transparency through effective IT governance (ITG) as an intervening variable. This study was carried...

Der Beitrag beschreibt die Konzeption von BI als integrierten Gesamtansatz, veranschaulicht das Potenzial für eine innovative Nutzung von Informationen zur Erreichung von Wettbewerbsvorteilen und gibt einen Überblick über ausgewählte zukünftige Entwicklungen und Trends.

This study aims to examine the major merits of the Palestinian accounting and budget systems as well as to identify major financial problems and obstacles facing the Palestinian municipalities in order to recommend reforms and point out the best choices of increasing internal revenues. The study...

Although excessive transparency and accountability demands can have a counterproductive effect on organisational performance (Bovens 2005), longstanding hierarchical accountability structures to ensure financial conformance in English local government continue to endure. Interestingly however,...