Purpose Burns and Scapens (2000)(B&S hereafter) offered a well-cited framework
conceptualising management accounting change. This paper aims to provide a systematic …

Determinan Optimalisasi Pengunaan Aset Tetap Pemerin-tah Daerah. Penelitian ini
bertujuan untuk menganalisis determinan optimalisasi penggunaan aset tetap Pemerintah …

Various reforms at the federal level have led bureaucracies, including arts councils, to
design and implement performance measurement systems. We still know very little about …

Des indicateurs pour optimiser l’allocation des ressources ? Une enquête exploratoire au sein
d’un réseau administré | Cairn.info Cairn.info, Matières à réflexion Cairn.info, Matières à …

Performance assessment plays a crucial role in providing policymakers and governing
bodies with timely and relevant information to monitor the quality of health care systems …