This article contributes to the debate on the incorporation of performance information in
European local government budgets. At the core is the development of an analytical model …

By analyzing how public administrations in a rule-of-law oriented, continental European
federal government system adopted managerial practices on a voluntary basis, this article …

This paper provides a comparative analysis of the development of public sector accounting
systems in Italy and the UK. By analysing the differences in practices and technical aspects …

The well-known practice of performance-based budgeting (PBB) is a relevant component of
the New Public Management (NPM) reform agenda and has become widespread, with …

This paper aims to provide institutional explanations for the development of performance-
based budgeting (PBB). Particularly, we explore the tensions between converging and …

Četiri se glavna povijesna modela lokalne samouprave u Europi: francuski (napoleonski,
južnoeuropski), njemački (germanski, porajnski), švedski (skandinavski, nordijski) i engleski …

A tese analisa o processo de mudança no ciclo de gestão de finanças públicas (ciclo PFM)
do setor público do país, utilizando a abordagem da sociologia institucional aplicada ao …

Previous literature indicates that the success of performance budgeting (PB) requires budget
flexibility and the implementation of medium-term expenditure frameworks (MTEFs). This …

Public sector management and accounting scholarship has witnessed enormous change
over the last four decades. Several reform paradigms have become well-known and …

Italy has often been cited as a laggard in terms of its adoption and implementation of New
Public Management reforms. Nevertheless, managerial changes have been introduced in …