Purpose The purpose of this paper is to investigate the role and impact of accounting within
the fragmented field of public value theory literature. Design/methodology/approach The …

Public value theory has become a hot topic in public administration research, but its
proponents have long recognised difficulties in empirically testing the theory's central …

La Comunicación de la Administración Púbica, es un área de estudio compleja la cual
requiere de un análisis profundo debido a que juega un papel importante dentro de la …

Purpose The purpose of this paper is to enhance understanding of the conceptualisation
and operationalisation of public value in practice by applying Moore's (1995) strategic …

Institutionalized Public Private Partnerships (PPPs) are a widely debated phenomenon,
addressed by both scientific literature and policymakers. The most important contribution of …

Countries facing austerity measures need to create public value. Academics and
practitioners have been discussing the ways in which public value can be created, managed …

This paper investigates how management accounting and control systems (operationalized
by using Simons' levers of control framework) can be used as devices to support public …

Purpose The research aims to provide a longitudinal case study to understand how digital
transformation can be embedded in municipal reporting frameworks. The central role of such …

Purpose The principles of public value management (PVM) have greatly inspired public
management practitioners and scholars, but the application of these ideas to the everyday …

Purpose The purpose of this study is to investigate the relationship between government
and Balinese society in tax decentralization through budgeting seem to insignificantly …