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
85
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.
read more
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.
read more
Chat with Paper
AI Agents for this Paper
Find similar papers on Google Scholar, PubMed and Arxiv
Write a critical review of this paper
Analyze citations of this paper to find unaddressed research gaps
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
Performance Measurement: Fashions and Fallacies
TL;DR: In this paper, the authors identify a number of perceptions about performance measurement and performance management that they believe to be wrong or, at least, greatly overstated, and they argue that these elements may appear fashionable but should be looked at with considerable skepticism.
The performance paradox in the public sector
Sandra van Thiel,Frans L. Leeuw +1 more
TL;DR: In this article, the authors argue that certain characteristics of the public sector, such as ambiguous policy objectives, discretionary authority of street-level bureaucrats, simultaneous production and consumption of services, and the disjunction of costs and revenues, increase the risk of a performance paradox, either unintentionally or deliberately.
Managerial Effectiveness of Government Performance Measurement: Testing a Middle-Range Model
Kaifeng Yang,Jun Yi Hsieh +1 more
TL;DR: This paper used structural equation modeling to test a model that assesses how political environment, stakeholder participation, organizational support, and training affect the adoption and managerial effectiveness of performance management in public sector management.
Never mind the gap: towards an institutional perspective on management accounting practice
TL;DR: In this paper, the authors argue that researchers should not become unduly concerned about comparisons of management accounting practice against theoretical 'ideals'. Rather, they should focus more closely on the study of Management accounting practice per se.
•Book
Innovations in Governmental Accounting
Vicente Montesinos,J.M. de Vela +1 more
- 07 Dec 2010
TL;DR: In this article, the authors present an analysis of the Arise of Auditing Institutions in the Dutch Provincial and Local Governments A.J. van Helden, R.M. Admiraal.