Journal Article10.1016/J.CPA.2013.08.001
Performance information use by politicians and public managers for internal control and external accountability purposes
Iris Saliterer,Sanja Korac +1 more
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TL;DR: In this article, the antecedents of performance information use by politicians and public managers for internal management as well as external accountability purposes in small and medium sized local governments in Austria are investigated.
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About: This article is published in Critical Perspectives on Accounting. The article was published on 01 Nov 2013. The article focuses on the topics: Accountability & New public management.
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Citations
The power of language in legitimating public-sector reforms: when politicians "talk" accounting
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Commonalities and differences in public and private sector performance management practices: a literature review
Jan van Helden,Christoph Reichard +1 more
- 01 Aug 2016
TL;DR: In this article, a literature review of 100 publications in international academic journals over the last 20 years is presented to examine the commonalities and differences between performance management practices in the public and private sector.
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Performance measurement and management in the public sector: state of the art and research opportunities
Patrizia Garengo,Alberto Sardi +1 more
TL;DR: In this article, the authors provide an overview of the current state of the art and future research opportunities for performance measurement and management (PMM) in public sector management using two main techniques named (1) performance analysis and (2) science mapping techniques.
35
Public sector accounting research in the higher education sector: a systematic literature review
Ulrike Schmidt,Thomas Günther +1 more
- 29 Feb 2016
TL;DR: This paper provided a systematic literature review of 236 papers on public sector accounting research in higher education from 83 analysed journals from the three areas of accounting, public management and administration, and higher education between 1980 and 2014.
34
Using management control to understand public sector corporate governance changes: Localism, public interest, and enabling control in an English local authority
Laurence Ferry,Thomas Ahrens +1 more
TL;DR: In this paper, the authors show how management controls have become more enabling in response to changes in rules of public sector corporate governance and, secondly, how changes in management control systems gave rise to new corporate governance practices.
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