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This paper aims to contribute to the management control systems (MCS) changes in public-private partnerships (PPSs) by developing a conceptual archetype explaining the relationship between trust and MCSs in PPPs, and highlighting how this relationship may evolve over time.

The paper adopts a longitudinal case study methodology focusing on a hospital built and operated under a project finance deal. The methods adopted include semistructured interviews, direct observation and internal documentation analysis. We conducted 15 semistructured interviews from 2019 to 2021. In analyzing different documents and interviews, we triangulated data to ensure solid interpretation.

The case shows how trust can take different configurations depending on the type of MCS used. The results highlight how different patterns of MCSs, about trust, can be combined to govern PPPs. The case also shows the temporal dynamics of how MCS and trust evolve at different organizational levels and how bureaucratic control matched with contractual trust and trust-based control matched with competence trust can coexist at different times and organizational levels.

Managers involved in PPPs will be aware of the role of different types of trust in shaping and managing the relationship between partners at different organizational levels. Furthermore, the findings could help policymakers to adopt more informed decisions and to promote practice-based trust at various organizational levels of PPPs.

The paper proposes a management control archetype based on bureaucracy- and trust-based patterns concerning the level of programmability of tasks, as well as defined risks.

This paper aims to unravel the puzzle that the United Kingdom’s high-quality government accounting and fiscal architecture is associated with low-quality outcomes, including poor productivity growth, high public debt, public services which do not meet citizen expectations and historically high levels of taxation. It contributes to public sector accounting research in the fields of fiscal transparency and governance.

This paper uses Miller and Power’s (2013) economization framework and Dunsire’s (1990) concept of collibration to explain why being a global leader in public sector accounting reform and in fiscal and monetary architecture has not protected the UK from weak governance. The intersection of economization’s roles of accounting with modes of government accounting clarifies the puzzle.

Whereas accruals government accounting contributes to fiscal transparency, this is not a sufficient condition for well-judged policy and its effective application. Collibration is the dominant mechanism for mediation in the fiscally centralized UK, but it has failed to deliver stable outcomes, in part because Parliament is limited in its ability to hold back inappropriate behaviour by the Executive. Subjectivization has disrupted adjudication because governments at all levels resist constraints on their behaviour, with unpredictable and often damaging consequences.

This paper provides insights through the combined lens of economization and modes of government accounting, demonstrating the practical value of this conceptualization. Although some causes for unsatisfactory outcomes are specific to the UK, there are cautions for accounting and fiscal reformers in other countries, such as Member States of the European Union.

This study aims to explore the relationship between digital transformation and talent management during the current industrial revolution (Industry 4.0). Talent management is a critical strategic focus for human resource (HR) managers, evolving with changing approaches over time. The paper seeks to guide talent management in Industry 4.0 by advocating a collaborative approach between employees and HR managers amidst technological transformations.

A systematic method of finding the literature using the PRISMA framework, through databases like Scopus, EBSCO, Emerald Insights and Science Direct was applied. A total of 629 papers were initially identified, which were filtered down to 42 papers for the review, leading to identification of research gaps, formulation of different research questions and proposal of a conceptual framework.

The literature highlights varied HR practices in Industry 4.0 and the corresponding transformation initiatives. It underscores that Industry 4.0 technologies empower employees to leverage creative, digital and interpersonal skills, fostering continuous learning. HR managers, through coaching and a commitment to sustainable practices, further motivate employees to acquire new skills. This collaborative effort propels the digital transformation of talent management, significantly impacting the overall talent pool.

Although the literature review was conducted using prominent databases, some papers in regional languages were excluded, along with few articles whose full texts were not available, which may be a limitation of this paper.

This research represents a pioneering exploration of the interdisciplinary intersections between talent management and technological transformations. Initially, it surveys digital transformation practices, followed by a systematic review presenting various authors’ perspectives on talent management in Industry 4.0. The paper concludes by identifying research gaps and articulating key variables shaped by the intentions of HR managers and employees, thus, driving the transformation of talent.