Die Arbeit zielt darauf ab, ein tieferes Verständnis darüber zu schaffen, wodurch die Verwendung von Performance-Informationen in der öffentlichen Verwaltung bestimmt wird. Ausgehend von einer Literaturrecherche zu den wichtigsten theoretischen Erklärungen für die Verwendung von...

A growing number of states and municipalities in Brazil rely on results-based management, and many other local and state governments are considering adopting the practice. This paper examines the experiences of the Brazilian states that have implemented results agreements linked to variable pay....

Recent research on management control and performance measurement and management (PMM) points towards a concern to provide suitable systems in nonprofit organizations (NPOs). However, few attempts have been made to understand these organizations and how their peculiarities influence this...