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

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

Purpose Since the 1980s, governments worldwide have been implementing the move from
cash to accrual accounting. Scholars initially considered the appropriateness of this …

Accounting and education are both global phenomena, and there is thus an argument that
accounting education should be consistent and comparable across the globe. However …

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 …

Increasing pressures on social systems have spurred innovations in service delivery
models. One such innovation is an increased focus on co-production-based models of care …

Purpose This study aims to explore the calculations and valuations that unfold in everyday
practices within social care settings. Specifically, the paper concerns the role of accounting …

Nowadays, the speed of changes in practical activities and scientific research in the field of
sustainable development has not yet allowed to clearly indicate the role of accounting in this …

Purpose This paper investigates how different and sometimes conflicting approaches to
performance evaluations are hybridized in the day-to-day activities of a disciplined hybrid …

Public financial management reform: an ongoing journey towards good governance | Emerald
Insight Books and journals Case studies Expert Briefings Open Access Publish with us …