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Managing performance or legitimacy? A case study of the Tanzanian Local Government Authorities

Gaspar, Abeid Francis; Mkasiwa, Tausi Ally - In: Journal of Accounting in Emerging Economies 5 (2015) 4, pp. 424-456

management (NPM) (Hood, 1991, 1995). Specifically, the paper focuses on the annual performance assessment (the local government … the NPM reforms. …

Persistent link: https://www.econbiz.de/10014839485

To manage or govern? Researching the legitimacy of NPM-based institutional reforms in Russian universities

Khvatova, Tatiana; Dushina, Svetlana - In: Journal of Management Development 36 (2017) 2, pp. 250-267

different way. The principles of New Public Management (NPM), which are being actively introduced in Russian universities …, substantially transform educational and scientific practices. The purpose of this paper is to demonstrate the growing crisis of NPM … as such cannot be achieved within the framework of NPM. Design/methodology/approach The productivity and efficiency of …

Persistent link: https://www.econbiz.de/10014884093

Freedom and responsibility for French universities: from global steering to local management

Boitier, Marie; Rivière, Anne - In: Accounting, Auditing & Accountability Journal 26 (2013) 4, pp. 616-649

Purpose – This paper seeks to extend the understanding of how formal management control systems (MCSs) contribute to the construction of performance management systems (PMSs) in the French higher education (HE) sector. Design/methodology/approach – Empirical data are gathered both at the...

Persistent link: https://www.econbiz.de/10014641426

Constraining and facilitating management control in times of austerity

van der Kolk, Berend; ter Bogt, Henk J.; van … - In: Accounting, Auditing & Accountability Journal 28 (2015) 6, pp. 934-965

Purpose – The purpose of this paper is to examine how management control (MC) within governmental departments is used in times of austerity, and how insights from agency and stewardship theory can enhance the understanding of this issue. Design/methodology/approach – The authors distinguish...

Persistent link: https://www.econbiz.de/10014642088

Civil Society Regimes and School Choice Reforms: Evidence from Sweden and Milwaukee

Henrekson, Ebba; Andersson, Fredrik O.; Wijkström, Filip; … - In: Nonprofit Policy Forum 11 (2020) 1

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...

Persistent link: https://www.econbiz.de/10014616770

New public management and budgeting practices in Tanzanian Central Government

Goddard, Andrew; Mkasiwa, Tausi Ally - In: Journal of Accounting in Emerging Economies 6 (2016) 4, pp. 340-371

the new public management (NPM). Design/methodology/approach A grounded theory methodology was used. This methodology is … for policy-makers of NPM and budgetary reforms. These include the recognition that the establishment of the rules and … regulations alone is not adequate for the successful implementation of budgetary and NPM reforms and should involve a …

Persistent link: https://www.econbiz.de/10014839487

Reform as regulation – accounting, governance and accountability in UK local government

Goddard, Andrew - In: Journal of Accounting & Organizational Change 1 (2005) 1, pp. 27-44

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...

Persistent link: https://www.econbiz.de/10014840249

Managing the knowledge capital of public administrations

Ruggiero, Pasquale - In: Journal of Accounting & Organizational Change 4 (2008) 2

Persistent link: https://www.econbiz.de/10014840439

Improving public sector accountability and transparency in Bangladesh: the role of the comptroller and auditor general office and the public accounts committee of parliament

Hossain Khan, Sajjad - In: Journal of Accounting & Organizational Change 6 (2010) 3

Persistent link: https://www.econbiz.de/10014840468

Modernizing public services: subtle interplays of politics and management

Arnaboldi, Michela; Lapsley, Irvine; Dal Molin, Martina - In: Journal of Accounting & Organizational Change 12 (2016) 4, pp. 547-567

later advocacy in the 2000s of a specific new public management (NPM) element – performance management; an after … analyse the success and failure of NPM reforms implementation in Italy. Differently from previous studies, this papers … analyses NPM reforms in a longitudinal perspective, to show how the legalistic culture of Italy continues to affect the …

Persistent link: https://www.econbiz.de/10014840652