There is an increasing attention to behavioral aspects in management accounting research. In a survey professors teaching management accounting at German universities were asked about the recognition of behavioral aspects in education today and the expected future development. Findings suggest...

Purpose – This article aims to consider success in terms of the financial returns and risks of new public management (NPM) in state-owned enterprises (SOEs). Design/methodology/approach – Financial returns of New Zealand SOEs were examined through a review of their annual reports over a...

Purpose: This article considers success in terms of the financial returns and risks of new public management [NPM] in state-owned enterprises [SOEs]. Design/Methodology/Approach: Financial returns of New Zealand SOEs were examined through a review of their annual reports over a five year...

Purpose - This paper considers the potential for profit under new public management, through a study of New Zealand's state-owned enterprises (SOEs). Methodology/approach - 'Examination from the outside' involved analysis of financial data from 2001 to 2005 for the SOE sector. 'Inquiry from the...

The Woodlands (Texas) is one of the best examples of success in a public-private partnership between the US Department of Housing and Urban Development (HUD) and a private firm. Developed as a New Town by Mitchell Energy & Development Corporation, The Woodlands has flourished and created a...

Sector switching is new to the public administration literature and our knowledge about the prevalence and trends is limited. Yet, sector switching is an important phenomenon which casts light on public-private differences. We study sector switching in a modern economy using unique Danish...

Public administration in the European continent is characterized by relatively significant changes implemented predominantly since the 1970s. They are represented predominantly by reforms based on the decentralisation, deconcentration, subsidiarity and global democratisation of public...

Every country in the world is interested to develop a knowledge economy because such an economic system is better, is more efficient, is more able to provide human and professional fulfilment. An important role in this situation has the change management in the public sector. At European level,...

NPM reforms are often argued to promote efficiency, because they enhance strategic and competitive behaviour among public organisations. Oppositely, critics argue that strategic behaviour can be problematic for public organizations, because cooperation and collaboration is needed to increase the...

The purpose of the present study is to demonstrate the role of management changes in post-Islamic Revolution Iran to provide better and more efficient services for people and more equitable distribution of income resources and opportunities among different social classes. Then the new public...