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Using management control to understand public sector corporate governance changes : localism, public interest, and enabling control in an English local authority
Ferry, Laurence; Ahrens, Thomas - In: Journal of accounting & organizational change 13 (2017) 4, pp. 548-567
Persistent link: https://www.econbiz.de/10011812009
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Understanding the interactions between control, trust, and perceived risk in public sector joint ventures
Veen-Dirks, Paula M. G. van; Giliam, Anneke - In: Advances in management accounting : a research annual 32 (2020), pp. 1-34
Persistent link: https://www.econbiz.de/10012372844
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A stakeholder salience perspective on performance and management control systems in non-profit organisations
Conaty, Frank; Robbins, Geraldine - In: Critical perspectives on accounting : an international … 80 (2021), pp. 1-17
Persistent link: https://www.econbiz.de/10013273351
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Adoption of management control systems and performance in public sector organizations
Felício, Teresa; Samagaio, António; Rodrigues, Ricardo - In: Journal of business research : JBR 124 (2021), pp. 593-602
Persistent link: https://www.econbiz.de/10012493913
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Leveraging business intelligence systems to enhance management control and business process performance in the public sector
Elbashir, Mohamed Z.; Sutton, Steve G.; Arnold, Vicky; … - In: Meditari accountancy research 30 (2022) 4, pp. 914-940
Persistent link: https://www.econbiz.de/10013330676
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Principles-based risk regulatory reforms and management control practices : a field study
Mahama, Habib; Rana, Tarek; Marjoribanks, Timothy; … - In: Accounting, auditing & accountability journal 36 (2023) 3, pp. 773-800
Persistent link: https://www.econbiz.de/10014280398
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Digitalization and management control in the public sector : what is next?
Broccardo, Laura; Truant, Elisa; Argento, Daniela - In: Handbook of Big Data and Analytics in Accounting and …, (pp. 279-308). 2023
Persistent link: https://www.econbiz.de/10013555602
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Budgeting and the construction of entities : struggles to negotiate change in Swedish municipalities
Wällstedt, Niklas; Almqvist, Roland - In: Public management review 19 (2017) 7, pp. 1022-1045
Persistent link: https://www.econbiz.de/10012153945
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Comparing Active Auditors viewpoints in Public and Private Sector over Determining Basic Materiality Levels in Auditing
Farajzadeh, Ali Asghar; Azizzadeh, Tahereh - In: Journal of Global Economy 8 (2012) 1, pp. 33-45
Materiality is a threshold quality in accounting which has priority over other qualitative characteristics of financial information. In other word, financial information are important in decision-making only when they are important with respect to this to definition, omission or altering these...
Persistent link: https://www.econbiz.de/10011127671
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Paradoxes of control and creativity : evidence from Indian public sector enterprises
Ganguly, Sanjeev; Das, Satyasiba - In: International journal of innovation and technology … 17 (2020) 6, pp. 2050046-1-2050046-30
Persistent link: https://www.econbiz.de/10012422342