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...

Purpose – This paper sets out to demonstrate a conceptual structure for the study of performance management systems which subsumes one major aspect of management accounting activity, namely performance evaluation and control. Design/methodology/approach – The approach takes the form of a...

Purpose – The purpose of this paper is to investigate the mechanisms adopted by cities to control the provision of externalized public services and to explore the determinants of such control choices. Design/methodology/approach – The paper presents the results of a multiple case study based...

Purpose – The purpose of this paper is to describe the timing of management control systems (MCS) implementations, their drivers and effect on joint venture (JV) survival. Design/methodology/approach – This paper draws on case study data (archival data, interviews, and site visits) collected...

The present work aims to analyze the impacts of the new legislative and institutional Italian context for the local utilities, with regard to the governance and management systems for local authorities and local utilities organizations. In particular, there are three different aspects, which are...

Purpose – This study aims to describe and explain the design of management accounting and control systems (MACS) in the growth and revival stages of the organizational life-cycle of the firm. In addition, it explores how the presence of equity capital investors affects the design of MACS in...

Purpose – This paper seeks to explore how aspects of pre-decision control mechanisms impact managerial decision-making behaviour with regard to strategic investment projects. Design/methodology/approach – This study adopted a mixed-method research approach. Research evidence was collected...

Purpose – This study seeks to add to the knowledge of the formation of social positions and power of individuals and their effects on the role of accounting in the development of management control systems (MCSs). Design/methodology/approach – Drawing on institutional and the mobilization of...