The adaptation and implementation of management accounting/Controlling in the public
sector was only partially carried out (this has been noted, eg, by Hirsch, Nitzl & Schauß …

This paper addresses the relationship between “new” and the “old” public performance
management; the dialogue between imported idealistic designs and the inherently stable …

Since the last years many governments have undergone an accounting and management
reform, being strongly inspired by the New Public Management (NPM) philosophy. This …

Municipalities and provinces in the Netherlands, denoted here as local government, have
introduced many major accounting changes and changes in other management control …

Municipalities and provinces in the Netherlands, denoted here as local government, have
introduced many major accounting changes and changes in other management control …

Purpose–The aims of the paper are to: present a theoretical framework for analysing the
functioning and consequences of control systems; understand and compare the structure …

In Germany, financial pressure and a lack of efficiency have caused the need for several
reform processes in the local governments of German municipalities. These local …

This chapter stems from interests in management control change, the public sector 1 and
less developed countries (LDCs) 2. Many studies have been devoted to understanding …

Purpose This study aims to understand how reporting practices act as drivers of change in
situations of conflicting institutional logics in a public sector organisation …

Municipal controllers are sometimes confronted with requests from managers that contradict
with the legal provisions. This raises the question how municipal controllers deal with these …