Accounting and the post-new public management: Re-considering publicness in accounting
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Budgeting has traditionally been the process through which governments decide how much
to spend on what, limiting expenditures to the revenues available and preventing …

Purpose The purpose of this paper is to investigate whether and how evolving ideas about
management control (MC) emerge in research about public sector performance …

Combining insights from public administration, accounting, and psychology, this article
explores the microprocesses by which public managers use performance information …

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 …

Many European municipalities rely on municipally owned corporations (MOCs) to serve the
public interest. Some MOCs, eg utilities or hospitals, are also aimed at generating financial …

ABSTRACT A challenge for governments contracting out public services is holding
accountable contractors who fail to meet agreed-upon standards. In social services, contract …

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 …

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

Purpose The purpose of this paper is to compare service outsourcing decisions between
public and private organizations and against a theoretical decision-making framework to …