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 …

The research on management control systems (MCS) is develo** in recent decades.
However, there is an existing gap in the available literature concerning a comprehensive …

The field of sustainability accounting aims to integrate environmental, social, and
governance factors into financial reporting. With the growing importance of sustainability …

Purpose The study aims to shed light on the historical and contemporary trends of
biodiversity accounting literature, while simultaneously offering insights into the future of …

Purpose This study was aimed at testing whether the technology transfer performance of
Romanian public research institutes—measured as the ability to generate patented …

Purpose This study aims to explore the challenges in the construction of the audit report by a
public sector organisation within a non-financial information (NFI) audit context …

Decision-making quality is a concern for the public sector because its decisions may involve
more dimensions than those faced by the private sector. However, past studies on public …

Purpose This study aimed to examine the applicability of Bandura's social cognitive theory in
predicting organizational performance in dynamic and ambiguous hybrid warfare contexts …

As a consequence of an increasing economization of the healthcare sector, hospitals need
to accommodate professional and managerial logics. This paper studies transparency in …

Performance management regimes are important tools for government agencies operating
across networks of non-profit organizations. This study investigates a regime deployed …