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...

In the last ten years, the management accounting literature has devoted extensive attention to control forms applied in cooperative agreements between partner organizations. While originally contributors developed a theoretical approach focused on pure control archetypes, more recently this...

<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...

Purpose – The purpose of this paper is to contribute to the new public management (NPM) literature by investigating how politicians and managers perceive their relationships and respective roles during the accounting cycle and using multiple cases of Italian local government (LGs)....