Dynamic microsimulation modeling involves two stages: estimation and forecasting. Unobserved heterogeneity is often considered in estimation, but not in forecasting, beyond trivial cases. Non-trivial cases involve individuals that enter the simulation with a history of previous outcomes. We show...

Purpose – The purpose of this paper is to examine the reasons why public sector managers approach either consultants or academics for their help in solving problems related to public sector accounting and management reforms. Design/methodology/approach – A field study based on reactions to...