Purpose – Despite appearing in the literature over 10 years ago as a potentially exciting cost management technique, there is still limited agreement about the nature of target costing. The purpose of this study is to explore the characteristics of target costing, and to test whether these...

<title>Abstract</title> This article aims at contributing to the study of autonomous agencies by focusing on how they cope with steering from ministers and departments. Drawing from the trust literature, we look at how agencies co-operate with ministers and departments, in order to increase autonomy. A model...

Based on governmental accounting experiences and on the rising criticism considering accrual accounting, this paper proposes that accrual accounting in governments will only succeed in the coming years in businesslike governments. Referring to International Public Standard Accounting Standards...