Purpose – In recent years, accrual accounting has become increasingly popular in many governments. Yet some questions remain unresolved. Previous literature questioned whether all governmental assets should be capitalized. Whereas those studies mostly focussed separately on a limited number of...

<title>Abstract</title> This article aims at contributing to the study of autonomous agencies by focusing on how they cope with steering from ministers and departments. Drawing from the trust literature, we look at how agencies co-operate with ministers and departments, in order to increase autonomy. A model...