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
Internal auditors’ roles: From watchdogs to helpers and protectors of the top manager
TL;DR: In this article, an analysis of 42 interviews conducted with experienced internal auditors working in public administration in Quebec indicates that Internal auditors perform two key roles: a protector role, further subdivided into two roles, protective shield and keeper of secrets, and a helper role, also subdivided to support of organizational performance and guide.
154
Appropriateness and Use of Performance Information in the Budgeting Process: Some Experiences from German and Italian Municipalities
TL;DR: In this paper, the authors analyze the appropriateness of the performance information provided in the newly established performance budgets of municipalities in Germany and Italy, and examine the interest of politicians and senior managers in using such information for decision-making and monitoring within the municipal budget cycle.
90
Rational and symbolic uses of performance measurement experiences from Polish universities
TL;DR: In this paper, the authors focus on the use of PM in the context of the higher education system in Poland and present a comparative analysis of the similarities and differences in terms of the uses and users of PM.
Knowledge balance sheets in Austrian universities: The implementation, use, and re-shaping of measurement and management practices
TL;DR: In this paper, the authors contribute to the understanding of how a mandatory external (mostly) non-financial reporting process, labelled Knowledge Balance Sheets (KBS), is interpreted and used by corporates.
87
Literature review and challenging research agenda on politicians’ use of accounting information
TL;DR: In this paper, the authors present a new and challenging research agenda that will improve our understanding of the use and usefulness of accounting information, and their implications for the real world of practice are discussed.
References
Nothing New Under the Sun? Change and Continuity in the Twentieth-Century Performance Movements
Wouter Van Dooren
- 01 Jan 2008
TL;DR: In this article, the authors argue that we have witnessed not one, but several performance movements that have attempted to measure government outputs or outcomes in the twentieth century, and that the concern for performance in the United States has become so ubiquitous that it has taken the form of a movement.
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‘… and politics?’ : Public management developments in the light of two rationalities
TL;DR: In this article, the authors discuss the relationship between the increased importance management has gained in public institutions, and political reality in everyday work lives, and they attempt to gauge the rationalities behind the managerial and the political system and derive a heuristic structure from them.
57
Do environmental and task characteristics matter in the control of externalized local public services? Unveiling the relevance of party characteristics and citizens’ offstage voice
Daniela Cristofoli,Angelo Ditillo,Mariannunziata Liguori,Mariafrancesca Sicilia,Ileana Steccolini +4 more
TL;DR: In this paper, the authors investigate the mechanisms adopted by cities to control the provision of externalized public services and explore the determinants of such control choices, and present the results of a multiple case study based on the experiences of three cities and three public services (transport, solid waste collection and home care services for the elderly).
53
A Transaction Cost Approach to the Autonomization of Government Organizations: A Political Transaction Cost Framework Confronted with Six Cases of Autonomization in the Netherlands
TL;DR: In this paper, the authors explore the relevance of some important aspects of transaction cost economics (TCE) to a better understanding and explanation of the autonomization of government organizations and suggest that such factors as bounded rationality, opportunism, political efficiency, and social institutions may have played an important part in the autonomisation of the organizations involved.
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