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Do environmental and task characteristics matter in the control of externalized local public services?
Cristofoli, Daniela; Ditillo, Angelo; Liguori, … - In: Accounting, Auditing & Accountability Journal 23 (2010) 3, pp. 350-372
Purpose – The purpose of this paper is to investigate the mechanisms adopted by cities to control the provision of … presents the results of a multiple case study based on the experiences of three cities and three public services (transport …
Persistent link: https://www.econbiz.de/10014641256
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The risk of failure of controls and levers of change: an examination of two Italian public sectors
Minelli, Eliana; Rebora, Gianfranco; Turri, Matteo - In: Journal of Accounting & Organizational Change 4 (2008) 1, pp. 5-26
Purpose – The aims of the paper are to: present a theoretical framework for analysing the functioning and consequences of control systems; understand and compare the structure and impact of control systems on two Italian public administrations also in relation to possible situations of crisis...
Persistent link: https://www.econbiz.de/10014840286
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Manufacturing competition: how accounting practices shape strategy making in cities
Kornberger, Martin; Carter, Chris - In: Accounting, Auditing & Accountability Journal 23 (2010) March, pp. 325-349
Purpose – Recent years have witnessed an increasing number of cities develop strategies. The discourse of strategic … question: why do cities need strategies? The commonsensical answer to the question is: because cities compete with each other …. This paper aims to problematise the seemingly natural link between cities, competition and strategy. It also aims to …
Persistent link: https://www.econbiz.de/10009320522
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Accounting for the city
Lapsley, Irvine; Miller, Peter; Panozzo, Fabrizio - In: Accounting, Auditing & Accountability Journal 23 (2010) 3, pp. 305-324
Purpose – This paper aims to identify the study of cities as an important and neglected focus for accounting …. Findings – There is a major preoccupation with the study of cities from numerous disciplinary perspectives. The positioning of … cities is reaffirmed as a key part of modes of governing. This reveals tensions between disciplinary approaches based on …
Persistent link: https://www.econbiz.de/10014641254
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Manufacturing competition: how accounting practices shape strategy making in cities
Kornberger, Martin; Carter, Chris - In: Accounting, Auditing & Accountability Journal 23 (2010) 3, pp. 325-349
Purpose – Recent years have witnessed an increasing number of cities develop strategies. The discourse of strategic … question: why do cities need strategies? The commonsensical answer to the question is: because cities compete with each other …. This paper aims to problematise the seemingly natural link between cities, competition and strategy. It also aims to …
Persistent link: https://www.econbiz.de/10014641255
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Performance management practices in public sector organizations: Impact on performance
Verbeeten, Frank H.M. - In: Accounting, Auditing & Accountability Journal 21 (2008) April, pp. 427-454
Purpose – The aim of this study is to investigate whether performance management practices affect performance in public sector organizations. Design/methodology/approach – Theoretically, the research project is based on economic as well as behavioral theories. The study distinguishes amongst...
Persistent link: https://www.econbiz.de/10009318086
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Performance management practices in public sector organizations
Verbeeten, Frank H.M. - In: Accounting, Auditing & Accountability Journal 21 (2008) 3, pp. 427-454
Purpose – The aim of this study is to investigate whether performance management practices affect performance in public sector organizations. Design/methodology/approach – Theoretically, the research project is based on economic as well as behavioral theories. The study distinguishes amongst...
Persistent link: https://www.econbiz.de/10014641150
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Contending legitimations: Performance measurement coupling and decoupling in two Finnish cities
Rautiainen, Antti - In: Accounting, Auditing & Accountability Journal 23 (2010) March, pp. 373-391
Purpose – “Contending legitimations” (Meyer and Scott) in cities – and especially multiple conflicting institutional … institutional pressures on the performance measurement (PM) practices of two Finnish cities and answer why the developments and the … coupling of budget or PM rules and routines were different in these relatively similar case cities. Design …
Persistent link: https://www.econbiz.de/10009320518
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Contending legitimations
Rautiainen, Antti - In: Accounting, Auditing & Accountability Journal 23 (2010) 3, pp. 373-391
Purpose – “Contending legitimations” (Meyer and Scott) in cities – and especially multiple conflicting institutional … institutional pressures on the performance measurement (PM) practices of two Finnish cities and answer why the developments and the … coupling of budget or PM rules and routines were different in these relatively similar case cities. Design …
Persistent link: https://www.econbiz.de/10014641257
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Say-on-pay and the differential effects of voluntary versus mandatory regimes on investor perceptions and behavior
Bowlin, Kendall O.; Christ, Margaret H.; Griffin, Jeremy B. - In: Journal of management accounting research : JMAR 32 (2020) 1, pp. 11-29
Persistent link: https://www.econbiz.de/10012290893