This paper explores the complexities of government financial management in China and examines the nature of the recent Public Finance Framework reform in that country. We argue that this Public Finance Framework reform is not just the latest idea in a centrally dominated reform agenda (and a...

Purpose – The purpose of this paper is to explore how performance management practices are implicated in the exercise of power with particular reference to the ability of individual managers to balance between more or less institutionalized conceptions of performance while pursuing...

Purpose – The aim is to provide a commentary on “Case studies and differentiated realities”, a paper by Sue Llewellyn, published in Qualitative Research in Accounting & Management, Vol. 4 No. 1, 2007. Design/methodology/approach – Examines the ontological statements in Llewellyn's paper...

This paper explores the complexities of government financial management in China and examines the nature of the recent Public Finance Framework reform in that country. We argue that this Public Finance Framework reform is not just the latest idea in a centrally dominated reform agenda (and a...