Purpose The purpose of this paper is to synthesize insights from previous accounting,
performance measurement (PM) and accountability research into the rapidly emerging field …

Given the increasing importance of performance indicators in current UK health policy, this
paper provides a systematic review of empirical and theoretical writings concerning their use …

During the 1990s, in what has become known as the 'new public sector', many services in
advanced economies, such as those of the UK and Scandinavia, have come under pressure …

Topical and taking a bold stance in the contentious debate surrounding performance in the
public sector, this new edition shows readers how performance thinking has a substantial …

Although management accounting innovations such as Activity-Based Costing, the
Balanced Scorecard and benchmarking have received much academic interest in recent …

ABSTRAK Tujuan Penelitian. Tujuan dari penelitian ini dimaksudkan untuk mengetahui
peran akuntansi hijau dalam mengurangi pencemaran lingkungan dan untuk menguji …

This study examines the role of top management team (TMT) heterogeneity in facilitating
strategic change. Based on the upper echelons literature, we argue that heterogeneous …

Although technical and administrative innovations have received much academic interest in
recent years, our understanding of why some organizations adopt these innovations and …

La práctica internacional en la gestión hospitalaria y la situación de las organizaciones
hospitalarias estudiadas, alrededor de la Gestión por Procesos, permiten identificar …

Purpose–This paper aims to identify the specific problems faced by the Finnish public sector
organizations in designing and implementing performance measurement systems (PMS) …