Purpose: The purpose of this paper is to investigate whether and how evolving ideas about management control (MC) emerge in research about public sector performance management (PSPM). Design/methodology/approach: This is a literature review on PSPM research through using a set of key terms...

Purpose: The European Commission is pursuing an initiative to establish European Public Sector Accounting Standards (EPSAS) as a common mandatory set of rules for financial reporting of all member states of the European Union (EU). As a basis for developing EPSAS, the International Public...

Purpose: The purpose of this paper is to dismantle the complex issue of “use of accounting information (AI)” by pointing to different groups of information users, diverging interests and needs of these user groups and various influential factors on the usability and the actual use of AI....

This paper investigates why central governments in some countries (especially the UK and Austria) have moved from a cash budgeting system to accrual budgeting, while others (particularly Belgium and Portugal) continue to use cash budgeting, given that both groups of countries share that their...

Abstract: Über Public Corporate Governance wird gegenwärtig heftig diskutiert. In zehn Beiträgen wird eine Bestandsaufnahme der Diskussion vorgenommen. Dabei zeigt sich, dass es zwar eine gemeinsame Sichtweise hinsichtlich der Bedeutung von Public Corporate Governance gibt, aber auch...

An öffentlichen Unternehmen sind in beachtlichem Umfang private Miteigentümer beteiligt. Dennoch liegen im Vergleich nur wenige Beiträge vor, die sich mit den spezifischen Management- und Governance-Fragen solcher „gemischtwirtschaftlichen“ Unternehmen (GWU) befassen. Die einzelnen...