Public sector or government accounting has been the subject of many research endeavors.
However, scholars have repeatedly criticized the lack of a consistent and well-defined …

Accounting and the post-new public management: Re-considering publicness in accounting
research | Emerald Insight Books and journals Case studies Expert Briefings Open Access …

Purpose The purpose of this paper is to better understand management accounting
automation by exploring the programmability of management accounting work …

Budgeting has traditionally been the process through which governments decide how much
to spend on what, limiting expenditures to the revenues available and preventing …

Abstract New Public Management (NPM) has aroused significant interest amongst
academe, policy makers and practitioners, since its first articulation in the seminal articles by …

Organizational institutionalism grew from observations of a widespread expansion,
rationalization and homogenization of organizations across sectors and continents …

This paper argues that managerialism is still very much with us. NPM (one prominent
manifestation of managerialism) is not dead. Alongside NPM, other species of …

Drawing on extended new institutional theory, this paper has striven to make heard the
voices of accountants, budget officers, and policy makers involved in implementing public …

Drawing from the theoretical insights of pragmatic constructivism, this paper aims to explain
the difficulties faced by organizational actors in the translation of performance-based …

This paper defines and then observes processes of glocalization surrounding the adoption
of International Public Sector Accounting Standards (IPSAS) for public sector financial …