Purpose – The purpose of this paper is to investigate how benchmarking affects transparency and economic performance in the public sector. Design/methodology/approach – The paper applies a quasi‐experimental method to 1989‐2000 time series data on benchmarking and non‐benchmarking...

Purpose – The urgency to strengthen the effectiveness and efficiency of public administrations has led to the adoption in the public sector – in Italy as well as in other countries – of tools and models inspired by the total quality management (TQM) approach, such as the common assessment...

Purpose – The purpose of this paper is to look at the adoption of double entry bookkeeping at the Royal Treasury, Portugal, on its establishment in 1761 and the factors contributing to this development. The Royal Treasury was the first central government organization in Portugal to adopt...

Purpose – The starting point for the paper is an assessment of the impact of a 1993 special issue of Accounting, Auditing & Accountability Journal, which provided an interdisciplinary analysis of the pursuit of accountable management reforms in the UK public sector. From this assessment, the...

The technology of so‐called new public management (NPM) in the UK encompasses a broad range of approaches to the reform of public services based loosely around notions of downsizing the State, cost‐cutting, marketisation, competition and emphasis on the reform of accounting within the...