Jalali Aliabadi, Farzaneh; Farooq, Muhammad Bilal; … - In: Accounting, Auditing & Accountability Journal 34 (2021) 4, pp. 786-818
Purpose: The purpose of this study is to understand the efforts of key social actors in influencing the reform of Iranian public universities budgeting system, from incremental to performance-based budgeting (PBB), the tensions that arose as competing efforts of institutional change were...
