Purpose: The purpose of this paper is to investigate how participatory budgeting (PB), as a form of dialogic accounting, is produced in practice. Design/methodology/approach: This is a qualitative case study of PB development for the period 2013-2016 in one Russian municipality. Based on...

Purpose: The purpose of this paper is to synthesize insights from previous accounting, performance measurement (PM) and accountability research into the rapidly emerging field of knowledge-intensive public organizations (KIPOs). In so doing, it draws upon insights from previous literature and...

Purpose: The purpose of this paper is to facilitate a deeper understanding of the uses and users of performance measurement (PM) in the university context. Design/methodology/approach: Empirical data were gathered from four universities. This approach allows for a multilevel and comparative...

Purpose: Participatory budgeting (PB) is considered a suitable tool for supporting and promoting citizen engagement in government work. Previous studies of PB have deeply investigated its design and effects, but paid little attention to the underlying logics of adopting and implementing PB. The...

Purpose: The purpose of this paper is to explore the role of performance measurement systems as technologies of government in the operationalisation of smart city programmes. It answers the research question: how do the development and use of performance measurement systems support smart cities...

Purpose: This paper aims to analyse the role of communication in shaping the mechanisms of accountability routines. Design/methodology/approach: Conceptual elements of the theory of communicative action and the literature on routines were used to conduct a field study in two hospital districts...

Purpose: The purpose of this paper is to highlight and compare insights from research conducted in different disciplines on the effects of the use of calculative practices in academia. It also acts as an introduction to the special issue on “governing by numbers: audit culture and...

Purpose: The purpose of this paper is to explore inter-organizational interactions that might result in prolonged decoupling between central governments' ideas and local governments' practices during the reform of an institutional field (i.e. healthcare). Design/methodology/approach: The paper...

Purpose: The paper explores how the implementation of performance budgeting unfolds public managers' attention and responses to competing accountability demands over time. Design/methodology/approach: This is a longitudinal study of one Russian municipality's implementation of PB under central...