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The fate of accounting for public governance development
Purpose The purpose of this paper is to explain how public sector accounting has changed
and is changing due to public governance development. Design/methodology/approach …
and is changing due to public governance development. Design/methodology/approach …
Negative effects of the adoption of accrual accounting in the public sector: a systematic literature review and future prospects
E Bonollo - Journal of Public Budgeting, Accounting & Financial …, 2022 - emerald.com
Purpose Since the 1980s, governments worldwide have been implementing the move from
cash to accrual accounting. Scholars initially considered the appropriateness of this …
cash to accrual accounting. Scholars initially considered the appropriateness of this …
The future of public sector accounting research. A polyphonic debate
Purpose The purpose of this polyphonic paper is to report on interdisciplinary discussions
on the state-of-the-art and future of public sector accounting research (PSAR). The authors …
on the state-of-the-art and future of public sector accounting research (PSAR). The authors …
Accounting, performance and accountability challenges in hybrid organisations: a value creation perspective
Purpose Drawing upon theoretical insights on value creation perspectives, the authors aim
to advance the understanding of performance and accountability in different hybrid …
to advance the understanding of performance and accountability in different hybrid …
Blockchain for value creation in the healthcare sector
The healthcare sector is a complex ecosystem in which multiple stakeholders have to
interact, and digital transformation is providing new ways for those actors to cooperate …
interact, and digital transformation is providing new ways for those actors to cooperate …
The impact of competing institutional pressures and logics on the use of performance measurement in hybrid universities
This study contributes to the current debate on competing institutional pressures and logics
and performance measurement practices in hybrid universities and examines how shifts in …
and performance measurement practices in hybrid universities and examines how shifts in …
Knowledge assets, capabilities and performance measurement systems: a resource orchestration theory approach
Purpose The pivotal role of knowledge management (KM) and its extensive implications
have been debated in the academic literature with insufficient focus on its link to particular …
have been debated in the academic literature with insufficient focus on its link to particular …
Strategic management, management control practices and public value creation: the strategic triangle in the Swedish public sector
L Höglund, M Mårtensson, K Thomson - Accounting, Auditing & …, 2021 - emerald.com
Purpose The purpose of this paper is to enhance understanding of the conceptualisation
and operationalisation of public value in practice by applying Moore's (1995) strategic …
and operationalisation of public value in practice by applying Moore's (1995) strategic …
Governance and accountability in hybrid organizations–past, present and future
Purpose In addressing policy problems, it is difficult to disentangle public policies from
private efforts, business institutions and civic activities. Societies may acknowledge that all …
private efforts, business institutions and civic activities. Societies may acknowledge that all …
From professional bureaucracy to competitive bureaucracy–redefining universities' organization principles, performance measurement criteria, and reason for being
Purpose This purpose of this study is to understand how the spread of audit culture and the
related public sector reforms have affected Finnish universities' organization principles …
related public sector reforms have affected Finnish universities' organization principles …