In the last ten years, the management accounting literature has devoted extensive attention to control forms applied in cooperative agreements between partner organizations. While originally contributors developed a theoretical approach focused on pure control archetypes, more recently this...

The current crisis of public finances and the context of austerity require a rethinking of governmental budgets' roles, processes, and contents. On the one hand, increasing pressures exist to cut back expenditure and reduce the amount of accumulated public debt. On the other, governments are...