There has been a major debate on the merits of accrual accounting in the public sector in general. This paper is an implementation study of accrual accounting in local government. It examines this issue from an implementation perspective. The implementation perspective adopted draws on Matland's...

Purpose This paper aims to examine the trajectory of public management reforms in Italy. This experience indicates the complexity of managerialism in countries with a legalistic system and where public administration cultures have been, and continue to be, embedded in politics....

Purpose – The purpose of this paper is to examine asset management in three cities. It is informed by polyphony as a theoretical perspective and draws on the fact‐building process to explore the practice of asset management in these study settings. Design/methodology/approach – A...

Purpose – The purpose of this paper is to analyse enterprise risk management (ERM), its organizational translation and fit, investigating in particular its impact on a major control process: budgeting. Design/methodology/approach – The research was carried out with a multiple case study...