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 …

This paper reviews the evolution of institutional research on performance measurement and
management (PMM) in the public sector accounting literature. An assessment of the …

This paper explores the use of theory in public sector accounting research. The aim of this
paper is to offer a critical review of the various approaches adopted and a way forward for …

This paper examines the possibilities and challenges of combining method theories in
accounting research through an analysis of studies which combine insights from institutional …

This report for Norway forms part of the OECD Review on Evaluation and Assessment
Frameworks for Improving School Outcomes (see Annex A for further details). The purpose …

Purpose–The purpose of this paper is to compare and contrast perceptions about the
research-practice “gap” as it may apply within management accounting, from the perspective …

Research on performance measurement and management (PMM) informed by institutional
theory has proliferated over the past two decades. Much of this research has concentrated …

Purpose–The purpose of this paper is to explore how performance management practices
are implicated in the exercise of power with particular reference to the ability of individual …

The relationship between management control systems (MCS) and strategy has received
considerable attention in the management control literature. Contingency‐based …

Purpose The purpose of this paper is to provide guidelines for improving performance
dialogue with a specific process and framework, leveraging existing literature …