Now showing items 1-2 of 2
Performance audit as a contribution to change and improvement in public administration
(SAGE Publications, 2017)
The last 30 years of the New Public Management ‘regime’ in many western countries have resulted in increased use of audit and other control mechanisms. These mechanisms are supposed to contribute both to accountability and ...
Reforming central government: An evaluation of an accounting innovation
This paper examines a significant accounting innovation in central government accounting – the introduction of Resource Accounting and Budgeting (RAB) in the UK. This innovation is studied through the lens of Rogers diffusion ...