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Justifying Public Sector Accounting Change from the Inside : Ex‐post Reflections from Three Countries
Hyndman, Noel; Liguori, Mariannunziata; Meyer, Renate E.; … - In: Abacus 55 (2019) 3, pp. 582-609
Persistent link: https://www.econbiz.de/10012087285
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Do environmental and task characteristics matter in the control of externalized local public services? : unveiling the relevance of party characteristics and citizens' offstage voi...
Cristofoli, Daniela; Ditillo, Angelo; Liguori, … - In: Accounting, auditing & accountability journal 23 (2010) 3, pp. 350-372
Persistent link: https://www.econbiz.de/10003975180
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Politicians versus managers : roles and interactions in accounting cycles
Liguori, Mariannunziata; Sicilia, Mariafrancesca; … - In: International journal of public sector management : IJPSM 22 (2009) 4, pp. 310-323
Persistent link: https://www.econbiz.de/10009526378
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Accounting change : explaining the outcomes, interpreting the process
Liguori, Mariannunziata; Steccolini, Ileana - In: Accounting, auditing & accountability journal 25 (2012) 1, pp. 27-70
Persistent link: https://www.econbiz.de/10009489020
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Editorial: Accounting, innovation and public-sector change : translating reforms into change?
Liguori, Mariannunziata; Steccolini, Ileana - In: Critical perspectives on accounting : an international … 25 (2014) 4/5, pp. 319-323
Persistent link: https://www.econbiz.de/10010379933
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The power of language in legitimating public-sector reforms : when politicians "talk" accounting
Liguori, Mariannunziata; Steccolini, Ileana - In: The British accounting review : the journal of the … 50 (2018) 2, pp. 161-173
Persistent link: https://www.econbiz.de/10011850468
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Legitimating change in the public sector : the introduction of (rational?) accounting practices in the United Kingdom, Italy and Austria
Hyndman, Noel; Liguori, Mariannunziata; Meyer, Renate E.; … - In: Public management review 20 (2018) 9, pp. 1374-1399
Persistent link: https://www.econbiz.de/10011930089
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Some Like it Non-Financial …
Liguori, Mariannunziata; Sicilia, Mariafrancesca; … - In: Public Management Review 14 (2011) 7, pp. 903-922
<title>Abstract</title> Over the last decades the process of modernization in the public sector has fostered the adoption of new accounting techniques, such as accrual accounting and non-financial performance measurement systems. The purpose of this paper is to test hypotheses on the different perceptions of...
Persistent link: https://www.econbiz.de/10010972400
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Do environmental and task characteristics matter in the control of externalized local public services?: Unveiling the relevance of party characteristics and citizens' offstage voic...
Cristofoli, Daniela; Ditillo, Angelo; Liguori, … - In: Accounting, Auditing & Accountability Journal 23 (2010) March, pp. 350-372
Purpose – The purpose of this paper is to investigate the mechanisms adopted by cities to control the provision of externalized public services and to explore the determinants of such control choices. Design/methodology/approach – The paper presents the results of a multiple case study based...
Persistent link: https://www.econbiz.de/10009320517
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Politicians versus managers: roles and interactions in accounting cycles
Liguori, Mariannunziata; Sicilia, Mariafrancesca; … - In: International journal of public sector management : IJPSM 22 (2009) 4, pp. 310-323
Persistent link: https://www.econbiz.de/10008259425