Journal of Public Budgeting, Accounting & Financial Management: Volume 34 Issue 4

PMM and beyond – reflections on the paper “new developments in institutional research on performance measurement and management in the public sector”

Jarmo Vakkuri

This paper reflects on Sven Modell's (2022) study discussing uses of institutional theorising for studying performance measurement and management (PMM) in the public sector…

Earnings management in municipal firms: evidence from Portugal

Luís Serra Coelho

This paper investigates the earnings management (EM) practices of Portuguese municipal firms (MFs), which are a special type of public-sector entity.

Performance management change: discourses at play in an Italian university

Francesca Manes-Rossi, Rosanna Spanò, Ann Martin-Sardesai, James Guthrie

This study explores the reactions of different categories of actors within a university setting (academics, administrative staff, governance members, and students) to implementing…

Developing “place leadership” when hierarchical accountability is omnipresent: the case of English sub-national government

Laurence Ferry, Mark Sandford

The relationship between central and sub-national (local) government is contentious around distribution of power and control. There is a specific concern when a (local) place has…

Public auditing practice in Iran: objectives and scopes

Farzaneh Jalali, Salam Abdollahzade

This paper aims to review the auditing procedures and structure in an emerging economy's public sector by explaining the recent changes and developments in the auditing process…