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Multiple logics and accounting mutations in the Italian national health service

Anessi-Pessina, Eugenio; Cantù, Elena - In: Accounting forum : advancing the interdisciplinary and … 40 (2016) 4, pp. 265-284

Persistent link: https://www.econbiz.de/10011630343

Civil servants' commitment to change : a factor of success regarding the reform of public budgeting and accounting in the State of Brandenburg?

Holtz, Johannes Niklas - 2018

This study investigates the reform of the public budgeting and accounting system (Doppik) in Brandenburg. On the one hand, this thesis aims to identify the key variables shaping employees' commitment to change and, on the other hand, to examine the extent employees' commitment to change...

Persistent link: https://www.econbiz.de/10011980314

Reforms in public sector accounting and budgeting in Indonesia (2003-2015) : confusions in implementation

Tri Jatmiko Wahyu Prabowo - In: Journal of public budgeting, accounting & financial … 30 (2018) 1, pp. 2-21

Persistent link: https://www.econbiz.de/10011861455

Legitimating change in the public sector : the introduction of (rational?) accounting practices in the United Kingdom, Italy and Austria

Hyndman, Noel; Liguori, Mariannunziata; Meyer, Renate E.; … - In: Public management review 20 (2018) 9, pp. 1374-1399

Persistent link: https://www.econbiz.de/10011930089

Role attribution in public sector accountability processes : Dynamic and situation-specific accountor and constituent roles

Hagbjer, Eva; Kraus, Kalle; Lind, Johnny; Sjögren, Ebba - In: Qualitative research in accounting & management : QRAM 14 (2017) 4, pp. 367-389

Persistent link: https://www.econbiz.de/10011797336

Transparency and accountability lost? : full cost accounting reporting in the Swedish municipal solid waste business

Haraldsson, Mattias - In: Journal of accounting & organizational change 12 (2016) 3, pp. 254-280

Persistent link: https://www.econbiz.de/10011619460

Administrative tradition and management reforms : a comparison of agency chief executive accountability in four Continental Rechtsstaat countries

Bach, Tobias; Thiel, Sandra van; Hammerschmid, Gerhard; … - In: Public management review 19 (2017) 5/6, pp. 765-784

Persistent link: https://www.econbiz.de/10011707128

Multiple logics and accounting mutations in the Italian National Health Service

Anessi-Pessina, Eugenio; Cantù, Elena - In: Accounting forum : advancing the interdisciplinary and … 41 (2017) 1, pp. 8-27

Persistent link: https://www.econbiz.de/10011710427

Individualisation, Accounting and Management in the Public Sector - Accountability, Efficiency and the ‘Makeable’ Employee

ter Bogt, Henk J. - 2016

This paper suggests that despite various shortcomings of New Public Management (NPM) and the developments since the concept was introduced, NPM-like initiatives have seemed to remain important in the public sector in the Netherlands. The paper first addresses some societal forces, trends and...

Persistent link: https://www.econbiz.de/10012995263

Negative effects of the adoption of accrual accounting in the public sector : a systematic literature review and future prospects

Bonollo, Elisa - In: Journal of public budgeting, accounting & financial … 35 (2023) 6, pp. 1-27

Persistent link: https://www.econbiz.de/10014487261