Corporate governance of state-owned enterprises: a systematic analysis of empirical literature
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 …
corporate governance of state-owned enterprises (SOEs) by systematizing existing …
Accounting and the post-new public management: Re-considering publicness in accounting research
I Steccolini - Accounting, Auditing & Accountability Journal, 2018 - emerald.com
Accounting and the post-new public management: Re-considering publicness in accounting
research | Emerald Insight Books and journals Case studies Expert Briefings Open Access …
research | Emerald Insight Books and journals Case studies Expert Briefings Open Access …
Management control packages: a literature review and guidelines for public sector research
B Van der Kolk - Public Money & Management, 2019 - Taylor & Francis
The effectiveness of a management control (MC) element, such as performance
measurement, may depend on other MC elements, such as organizational values and …
measurement, may depend on other MC elements, such as organizational values and …
Performance information use by politicians and public managers for internal control and external accountability purposes
Governance structures have changed fundamentally since the beginning of New Public
Management inspired reforms. Particularly local public service delivery nowadays can be …
Management inspired reforms. Particularly local public service delivery nowadays can be …
Constraining and facilitating management control in times of austerity: Case studies in four municipal departments
B van der Kolk, HJ ter Bogt… - Accounting, Auditing & …, 2015 - emerald.com
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 …
governmental departments is used in times of austerity, and how insights from agency and …
Public budgeting in search for an identity: state of the art and future challenges
Budgeting has traditionally been the process through which governments decide how much
to spend on what, limiting expenditures to the revenues available and preventing …
to spend on what, limiting expenditures to the revenues available and preventing …
Accrual-based earnings management in state owned companies: Implications for transnational accounting regulation
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 public sector may stem from arguments that it is associated with poor earnings quality …
Pursuing private or public accountability in the public sector? Applying IPSASs to define the reporting entity in municipal consolidation
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 …
ones and suggested as solutions to the shortcomings of the latter. Our article aims at …
Performance measurement in the public sector: Map** 20 years of survey research
B van der Kolk - Financial Accountability & Management, 2022 - Wiley Online Library
This paper maps 20 years of survey research on performance measurement (PM) practices
in public sector organizations. Cumulative findings from the discipline of accounting …
in public sector organizations. Cumulative findings from the discipline of accounting …
In control we trust!? Exploring formal control configurations for municipally owned corporations
Purpose This study examines the interplay of formal types of control (input, behavior and
outcome) exercised on municipally owned corporations (MOCs). It further investigates …
outcome) exercised on municipally owned corporations (MOCs). It further investigates …