The paper aims to investigate the intricate relationship between accounting information systems, managerialism and accountability in Local Governments. The exploratory case study was conducted using a mix of method both qualitative and quantitative, in the context of a medium-size Italian...

Accountability arrangements in networks present special concerns because of the potential for accountability to get "lost in the cracks of horizontal and hybrid governance" (Romzek et al 2012:443). Networks involve numerous cooperating agencies and/or subcontractors with different goals,...

Purpose –The aim of the paper is to illustrate the changing structure of accountability under a new public governance agenda introduced in England to deliver social care through personal budgets. Design/methodology/approach -The paper draws on accountability and public governance literature,...

Lean Six Sigma is a method for strategic process improvement that aims to improve operational uniformity and quality, and reduce variations and waste. Lean thinking and Six Sigma have traditionally been applied to manufacturing. This paper examines ways of using Lean Six Sigma in healthcare...

Purpose – This article aims to focus on one of the most intriguing issues related to the public sector reforms: the accountability systems. In particular the paper aims to deal with the relationships between accounting-based reforms, forms of accountability, and people-changing or...

Strategic management accounting in the construction industry: an application The strategic management accounting has become a buzz-word nowadays. The high dynamism of the competitive environment has obliged companies to start thinking strategically and most of all align strategy with the...

An interest in new cost management techniques has driven the attention of research and practitioners towards the new managerial approaches. However, the main focus has been on production costs, introducing innovative production systems (TPS or WCM) and related cost accounting metrics (Lean...

Social and environmental reporting (SER) in the public sector has been widelydiscussed in the last years (Gray et al., 1996; Mathews, 1997; Parker 2005; Guthrieand Abeysekera, 2006; Guarini, 2002; Hinna 2004; Marcuccio and Steccolini,2005). However, despite the interest in this area of research, there are still a...