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 …

Originally published in 1993. Organizations have become larger, more professionalized,
more differentiated, and wealthier. At the same time, they are often subject to large-scale …

What is the actual role of the local government annual report as an accountability medium in
the context of Italian public sector reforms? The empirical analysis, conducted on a sample …

This paper presents a challenge to public sector managers, policy-makers and interested
academics. Drawing on the findings of previous international comparative studies of new …

Strategic planning and management was introduced in the public sector more than three
decades ago and has become a core component in many new public management reforms …

A nationwide survey study of all governmental hospitals in Norway during the period 1989‐
1991 showed a systematic decoupling between budgets (ex‐ante) and accounting …

The present study employs the Simons's 'levers of control'framework (1990, 1995) to analyse
a shift in the use of control systems by government in the policy area of children and young …

This paper discusses the role of budgets and accounting information in the public sector
tertiary education institutions in a particular context. The focus is especially put on how …

This paper focuses on the way in which accounting is becoming institutionalized. A
comparative and historical study of municipal accounting in Sweden and Norway is …

What is the actual role of Local Government annual report as an accountability medium? A
survey conducted on a sample of Italian Local Governments and the analysis of their annual …