"In organizations, accounting produces organizational knowledge that affect decision making and managerial action. Companies placing importance on shareholder value sometimes tend to elevate accounting to a higher truth criterion for justifying managerial actions. Yet, the nature of accounting...

Public managers perceive performance measurement as an indispensable element of modernising the public sector in the quest to achieve ‘more for less', despite research showing that performance measurement in the public sector is risky in terms of unexpected and undesirable effects. Through a...