Purpose The purpose of this paper is to deliver further insights into empirical research on
corporate governance of state-owned enterprises (SOEs) by systematizing existing …

Accounting and the post-new public management: Re-considering publicness in accounting
research | Emerald Insight Books and journals Case studies Expert Briefings Open Access …

Budgeting has traditionally been the process through which governments decide how much
to spend on what, limiting expenditures to the revenues available and preventing …

Governance structures have changed fundamentally since the beginning of New Public
Management inspired reforms. Particularly local public service delivery nowadays can be …

Purpose–The purpose of this paper is to examine how management control (MC) within
governmental departments is used in times of austerity, and how insights from agency and …

Purpose–Opposition to transnational calls for the adoption of accrual-based accounting in
the public sector may stem from arguments that it is associated with poor earnings quality …

The effectiveness of a management control (MC) element, such as performance
measurement, may depend on other MC elements, such as organizational values and …

Private-sector accounting systems have often been heralded as superior to public-sector
ones and suggested as solutions to the shortcomings of the latter. Our article aims at …

This paper maps 20 years of survey research on performance measurement (PM) practices
in public sector organizations. Cumulative findings from the discipline of accounting …

Purpose This study examines the interplay of formal types of control (input, behavior and
outcome) exercised on municipally owned corporations (MOCs). It further investigates …