Bracci, Enrico; Llewellyn, Sue - In: Accounting, Auditing & Accountability Journal 25 (2012) 5, pp. 806-834
Purpose – This article aims to focus on one of the most intriguing issues related to the public sector reforms: the accountability systems. In particular the paper aims to deal with the relationships between accounting‐based reforms, forms of accountability, and people‐changing or...