Over the past decade institutional theory, and particularly the Burns and Scapens framework has been used for many studies of management accounting change [Burns, J., Scapens, R.W., (2000). Conceptualizing management accounting change: an institutional framework. Management Accounting Research,...

PurposeDrawing on recent research, which recognises the situated nature of accounting practices, the aim of the paper is to extend the Burns and Scapens (B&S) framework and illustrate its potential for studying the situated nature of management accounting practices. The extended framework...

Purpose: Drawing on recent research, which recognises the situated nature of accounting practices, the purpose of this paper is to extend the Burns and Scapens (B&S) framework and to illustrate its potential for studying the situated nature of management accounting practices. The extended...

In an attempt to improve the quality of political and democratic processes, governmental organizations could decide to introduce performance auditing. However, earlier studies suggest that performance auditing can actually damage the quality of these processes, especially when it leads to...

In recent years, politicians' use of performance and other accounting information has attracted a lot of attention of researchers engaged in the study of public sector accounting and public sector management. New Public Management (NPM) attaches great value to these types of information, which...

This paper is concerned with performance evaluation of top professional managers by local politicians. Based on the opinions of a small group of experts and a written survey of 262 aldermen, it examines criteria and performance evaluation styles which are used by aldermen of Dutch municipalities...

This paper develops a broad framework for understanding accounting changes in Dutch government organizations. Two major accounting changes concern the transition from centrally controlled to divisionalized organizations and the replacement of input control by output control. The framework is...

This study examines the relations among various types of management control (MC), intrinsic and extrinsic motivation, and performance in the public sector. In this study, we draw on motivation crowding theory as well as self-determination theory to argue that four different types of MC (i.e.,...

This paper analyses the accountability and control process of activities outsourced by municipali-ties in the Netherlands. The focus is twofold: 1) on the accountability and control process be-tween the external party and the municipality (i.e., its civil servants, on behalf of the Executive)...