Showing 1 - 10 of 61,202
Purpose – This paper aims to explore the effects of the increased influence of accounting on core values and practices … within the services providing home care in Sweden – a public sector setting involving inter‐organisational cooperation … accounting‐induced disturbances intensified, there was a redefinition of core values. In the internal domain, core values of …
Persistent link: https://www.econbiz.de/10014641386
Purpose – This paper is the sequel to the authors' earlier paper in this journal and aims to present the “future research” outlined in that paper. Design/methodology/approach – The approaches being employed by Welsh local authorities in commissioning home care from the independent sector...
Persistent link: https://www.econbiz.de/10014798934
Persistent link: https://www.econbiz.de/10012549313
Persistent link: https://www.econbiz.de/10014321205
used in the accounting literature and to illustrate the application of a qualitative data analysis software tool in this … published in highly ranked accounting journals from 2000 to 2007. Findings – Accountability is a concept used in a variety of … become more precise over the period in question. Research limitations/implications – Since only 21 accounting journals are …
Persistent link: https://www.econbiz.de/10009319448
public sector has become preoccupied with a selective version of efficiency, the significant role played by accounting, and … in a variety of settings for a variety of purposes. Originality/value – Williams' writings are new to the accounting …
Persistent link: https://www.econbiz.de/10009319465
pressures on decision makers – have not received sufficient accounting study. Therefore this paper aims to analyse the multiple … cannot be generalized, further research on the institutional pressures on accounting PM in cities is encouraged. Practical … implications – Noting the contending legitimations may facilitate the management of projects for accounting change in cities …
Persistent link: https://www.econbiz.de/10009320518
the related disciplines of accounting, organization theory and strategy. The argument unfolds in four steps: first, it … briefly provides some theoretical background for analysis and relates it back to strategizing and accounting as a calculative … argument for city management and critical accounting; finally, it concludes with a discussion of the power effects of those …
Persistent link: https://www.econbiz.de/10009320522
adds to the existing public sector management and accounting literatures by suggesting that the construction and reporting … disseminate information on accounting and performance management in the changing public sector worldwide.  …
Persistent link: https://www.econbiz.de/10014798974
Purpose – This paper aims to identify the study of cities as an important and neglected focus for accounting …. Practical implications – The significance of accounting as a technology, which is embedded within the public management of … study is distinct in the manner in which it studies and reveals the importance of accounting in the management of cities …
Persistent link: https://www.econbiz.de/10014641254