<title>Abstract</title> This article explores distinctive research patterns of public administration and accounting disciplines concerning public sector performance measurement (PSPM). Our review shows that accounting researchers from Europe investigate reasons for limited PM use and factors explaining a...

The Dutch water boards have recently completed a performance measurement and evaluation project for waste-water treatment. This project was intended to strengthen the boards' accountability to their stakeholders and to identify starting points for performance improvement. The Balanced Scorecard...

Hoogovens Steel (HS) is a vertically integrated steel company, which until 1995 was functionally structured. During the eighties the steel market became saturated and more heterogeneous. In order to remain a flexible, market-oriented company, HS changed its organizational structure, by...

This paper shows that governmental management accounting research around the turn of the century, as published in FAM, MAR and EAR, is different from general management accounting research in some respects. Although there are variations related to topics, theories and research methods, a...

Purpose – This paper aims to discuss the question of how the possible gaps between academic and practical accounting research can be reduced and how academics could make a contribution to solving the practical problems of organizations. Design/methodology/approach - A reflection on Van de Ven...

The importance of cost allocation and product costing in Dutch local government organizations is increasing for two reasons: first, due to a switch from centralized to decentralized control, which implies a stronger responsibility by divisional managers for the transformation of inputs into...