IMPACT German municipalities have prepared performance budgets for over 10 years. The
incorporation of performance information into the budget is, however, still work in progress …

Purpose This paper examines the enterprise resource planning (ERP) systems of 27
European central governments and the governments' respective information technology (IT) …

This paper presents a literature review on the adoption and implementation of accrual
accounting in the public sector (AAPS) in the context of emerging economies. The aim is to …

Purpose Drawing on the literature on public service motivation, the authors investigate the
relationship between public service motivation and defensive decision-making. Further, the …

Purpose This study aims to investigate the relationship among knowledge transfer enablers,
knowledge transfer process, absorptive capacity and innovation performance in the context …

New public management initiatives have pushed municipal authorities to evaluate state-
owned enterprises (SOEs) based on multidimensional performance reports. Little is known …

Purpose Drawing upon new institutional theory and blame avoidance theory, this paper
aims to examine how stakeholder pressure has an impact on the implementation and use of …

Transforming public sector operations with enterprise resource planning: Opportunities,
challenges, and best practices Page 1 Corporate Law & Governance Review / Volume 6 …

This paper analyses the impact of the use of digital communication tools in administrative
procedures on the effectiveness of local administrative authorities during the COVID-19 …

Some researchers have assumed that bureaucratic reform could improve citizens'
satisfaction. This study examines the impact of some aspects of bureaucratic reform on …