This paper contributes to the scarce literature on politicians’ individual characteristics as determinants of their acquaintanceship with New Public Management (NPM) concepts and tools. It focuses on party leaders as the leaders of the political groups consisting of members of the same party...

In contrast to the extant research on audit fees of for-profit companies, literature on nonprofit audit fees is scant. In this paper, audit fee determinants of previous research are tested in a nonprofit market that is characterized by a relatively low dominance of BIG4 auditors, low litigation...

Nonprofit organizations worldwide are confronted with an increasing demand for accountability and improved financial transparency. Financial reporting by nonprofit organizations is no longer an exception, it has become a rule. The usefulness of a financial report to an organization’s...

Based on governmental accounting experiences and on the rising criticism considering accrual accounting, this paper aims at proposing that accrual accounting in governments will only succeed in the coming years in businesslike (parts of) governments. This proposition mainly leans on the...

Nurturing and growing innovative start-ups has become an important point on the political agenda. However, many financial schemes and incubation initiatives that were started up in the mid-nineties were cancelled or down scaled after the dot com bubble. There was a consensus that innovative...

Purpose: This article discusses the issue of performance management in a higher education context, with particular attention to the extent to which employee performance management systems have been implemented, the antecedents that explain the approach taken; and the consequences of the emergent...

Overheidsinstellingen worden vandaag de dag geconfronteerd met hervormingen in een stijl van New Public Management en in het bijzonder met aanpassingen van de boekhouding en de financiële rapportering. In deze bijdrage wordt een licht geworpen op het “Deeltijds Kunstonderwijs” zoals...

To reveal all the patterns that exist in corporate social responsibility (CSR) reporting, content analysis must provide an answer to the following three questions: (1) Which CSR topics are disclosed? – a question regarding content; (2) What is the extent of disclosures on the different CSR...

This paper 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 is built to...

Since the last years many governments have undergone an accounting and management reform, being strongly inspired by the New Public Management (NPM) philosophy. This research note provides a methodology to explain the success (if any) of such reforms, by examining the level of compliance with...