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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

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

Reconstructing identity and logic through the implementation of accrual accounting in Malaysia : an intra-organisational analysis

Rozaidy, M.; Khalid, Siti Nabiha Abdul - In: Journal of management & governance 27 (2023) 1, pp. 331-370

Persistent link: https://www.econbiz.de/10014259055

Accounting and statecraft in China : accrual accounting for effective government rather than efficient market

Zhang, Ying - In: Critical perspectives on accounting : an international … 98 (2024), pp. 1-13

Persistent link: https://www.econbiz.de/10015065306

Institutions, agency and the institutionalization of budgetary control in a hybrid state-owned entity

Gooneratne, Tharusha N.; Hoque, Zahirul - In: Critical perspectives on accounting : an international … 36 (2016), pp. 58-70

Persistent link: https://www.econbiz.de/10011487974

Exploring the intention to adopt management accounting system in the public sector : an empirical investigation of public non-income generating agencies

Quang Huy Pham; Kien Phuc Vu - In: Recent developments in Vietnamese business and finance, (pp. 63-94). 2021

Persistent link: https://www.econbiz.de/10012798561

The adoption and success of contemporary management accounting practices in the public sector

Nuhu, Nuraddeen Abubakar; Baird, Kevin; Appuhamilage, … - In: Asian review of accounting 25 (2017) 1, pp. 106-126

Persistent link: https://www.econbiz.de/10011673114

Accounting control, governance and anti-corruption initiatives in public sector organisations : editorial

Paterson, Audrey; Changwony, Fredrick; Miller, Peter - In: The British accounting review : the journal of the … 51 (2019) 5, pp. 1-6

Persistent link: https://www.econbiz.de/10012116732

Assessing the Impact of IPSAS on financial reporting and public management in Greece

Gkouma, Olympia G.; Filos, John - In: Spoudai : journal of economics and business 72 (2022) 1/2, pp. 56-79

The adoption of International Public Sector Accounting Standards (IPSAS) is gaining momentum across the world. Greece initiated a general financial management reform program which includes the transformation of financial accounting. The public sector in Greece adopted IPSAS-based standards...

Persistent link: https://www.econbiz.de/10013448092