Purpose The study aims to explore a retrospective overview of the Journal of Public
Budgeting, Accounting and Financial Management, a prestigious international journal in the …

Purpose The aim of the study is to review the extant literature on International Public Sector
Accounting Standards (IPSAS) adoption in emerging economies (EEs) and low-income …

Purpose Drawing upon theoretical insights on value creation perspectives, the authors aim
to advance the understanding of performance and accountability in different hybrid …

The healthcare sector is a complex ecosystem in which multiple stakeholders have to
interact, and digital transformation is providing new ways for those actors to cooperate …

Purpose The purpose of this polyphonic paper is to report on interdisciplinary discussions
on the state-of-the-art and future of public sector accounting research (PSAR). The authors …

Municipally owned enterprises (MOEs) are showing interest in sustainability reporting. To
understand how institutional pressures influence non-financial disclosures, we undertook a …

Purpose In addressing policy problems, it is difficult to disentangle public policies from
private efforts, business institutions and civic activities. Societies may acknowledge that all …

Purpose Drawing on paradox theory, this study explores how ambidextrous sustainability
relates to organisational performance in hybrid organisations represented by Swedish …

Purpose This paper reviews and reflects on institutional research on performance
measurement and management (PMM) in the public sector emerging over the past decade …

Purpose This paper reports an investigation of a hybrid ex-state-owned enterprise (ex-SOE)
providing ICT (Information and Communication Technology) services in the Italian …