Abstract Vertrauen ist ein Kommunikationsmedium, das in den Ausprägungen persönliches und systemisches Vertrauen sowie Misstrauen in unterschiedlichen Systemtypen wirksam werden und soziale Beziehungen organisieren kann. Der Beitrag stellt Funktionen und Merkmale von Vertrauen sowie Misstrauen...

Purpose – The purpose of this paper is to contribute to the conceptualisation of state-owned enterprises (SOEs) as a mode of governance in marketisation via the perspective of historical institutionalism. Design/methodology/approach – The paper is based on a qualitative case study of the...

Abstract We examine the effects of school choice reforms implemented in the early 1990s in two different settings: Sweden and Milwaukee (WI, U.S.). We show how both the ideological and theoretical arguments for choice reform were similar in the two contexts, yet the consequences in terms of the...

Purpose The purpose of this paper is to investigate the budgeting practices in the Tanzanian Central Government. New budgeting reforms were introduced following exhortations from the bodies such as the UN, the World Bank and the IMF and reflect the new public management (NPM)....

This paper is an attempt to theorise the recent changes to accounting practices in local government in the UK. The principal theory used is regulation theory, which incorporates aspects of hegemony theory and governance. Regulation theory attempts to explain major changes in national economic...

Purpose This paper aims to examine the trajectory of public management reforms in Italy. This experience indicates the complexity of managerialism in countries with a legalistic system and where public administration cultures have been, and continue to be, embedded in politics....

The delivery of public services in developing countries is over‐centralised. One of the reasons for this is the presence of centralised decision‐making apparatus, which distances power from communities. The centralised decision making reduces accountability among public sector employees and...

There has been a global phenomenon in public sector management which advocates a paradigm shift from administrative to managerial values. Governments have been able to put an ideological gloss on managerial strategies to suit local political agendas. The spread of this policy, where public...