Purpose – The purpose of this paper is to investigate the mechanisms adopted by cities to control the provision of externalized public services and to explore the determinants of such control choices. Design/methodology/approach – The paper presents the results of a multiple case study based...

Purpose – The purpose of this viewpoint paper is to introduce the special issue and outline its major themes. Design/methodology/approach -The public governance literature is described, and the necessity for analysing challenges for accountability and accounting in the public sector is...

Purpose – The issue of accounting change, why and how accounting evolves through time and within specific organisational settings, has been addressed by an important body of literature. This paper aims to explain why, in processes of accounting change, organisations confronting similar...