changed several aspects of Public sector management (Rubin and Willoughby 2014; Anessi-Pessina et al. 2016). A central … component of this effort to transform public management involves using strategic planning and performance measures for budgeting …). This article analyzes the dynamics of strategic planning and performance management practices in relation to the budgeting …

While the role of management accountants has traditionally been limited to the provision of useful information to … decision-makers, recent studies show that contemporary management accountants have become an integral part of strategic … are relatively strongly involved in strategic management processes, although the level of participation varies intensely …