Abstract In 1991, Christopher Hood made a substantial contribution to public administration
research when he formulated the concept of new public management (NPM). His article can …

Purpose–Budgeting is central in public organizations. From a research viewpoint, it is an
extremely multifaceted and potentially rich field to investigate and develop. The changing …

The purpose of this paper is to review and critique the field of public sector accounting
research. Many nation states deliver essential public services. In recent times, many of these …

In this paper we describe the main characteristics of NPM and illustrate the current state of
affairs in three main areas:(a) the effectiveness of NPM reforms,(b) NPM's impact on …

While there have been numerous empirical and theoretical contributions in both the
accounting and management literatures examining independently the implications of …

Purpose This paper aims to explain the interaction of external and internal influences in the
imposition of results-based budgeting (RBB) in a public sector organization, subsequent to …

Assessments of quality and productivity of academic research programs become more and
more important in gaining financial support, in hiring and promoting research staff, and in …

Concerns exist that practical relevance is becoming devalued as accounting scholars
respond to signals about what sort of research 'counts'. We categorize public sector …

In the public sector, market‐inspired organisation, control and accounting, along with
business‐like relationships between organisational units, usually goes under the name of …

Increasingly, public sector organizations (PSOs) outsource the delivering of important
welfare services. This gives rise to important questions of how PSOs can control their …