Reilley, Jacob; Balep, Nathalie Iloga; Huber, Christian - In: Financial Accountability & Management 36 (2020) 4, pp. 401-419
multiple case study of hospitals and prisons in Germany, we introduce a two-step model of translation for explaining how user … activity and put to use by managers in the public sector. First, we developed a model of translation that highlights how user … different types of organizations deploy distinct methods of accounting, which nevertheless make user feedback useful in similar …