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
Controlling externally autonomised entities by Dutch local governments
TL;DR: In this paper, the authors address the possibilities for performance-based control of externally autonomised (empowered) entities which operate at the level of local government in The Netherlands, where Dutch regulations do not cover controlling all institutional structures, which might result in unobserved risks for local governments.
8
Mind your accruals: perceived usefulness of financial information in the australian public sector under different accounting systems
Ralph Kober,Janet Lee,Juliana Ng +2 more
TL;DR: This paper examined the usefulness of three accounting systems (cash, GAAP accrual, and government finance statistics) for public sector decision-making and found that GAAP information is perceived to be relatively more useful and understandable than the other two systems for most decisions examined.
Budgetary governance and accountability in public sector organisations: An institutional and critical realism approach
TL;DR: In this paper, the impact of the institutionalisation of governance and budgetary policies on the accountability of organisational actors from an institutional and critical realism perspective was analyzed in two public hospital districts in Finland.
•Posted Content
Politicians in Search of Performance Information? - Survey Research on Dutch Aldermen's Use of Performance Information
ter Henk Bogt,J Henk +1 more
TL;DR: In this paper, a picture is given of the sources which were used by 262 aldermen of Dutch municipalities to obtain information about developments in and performances of their organizations and opinions on the available performance information in output-oriented planning and control documents.