Purpose German universities (GU) require an active control to ensure fulfillment of the strategic goals and to strengthen their competitiveness against other national and international institutions for higher education. Implementing a performance measurement and management (PMM) is one possible...

Purpose This chapter presents the cases of two State-owned companies in Uruguay: ANTEL (telephone company) and ANCAP (oil company). Since 2008, these firms have been preparing value-added statements (VAS), a report that shows how value is distributed to stakeholders. Methodology/approach...

Purpose The aim of this chapter is to study innovation in the public sector, to get a better understanding of what is considered as an innovation, to show how that can be measured and to define different types of observed innovations. The chapter addresses to study all significant changes and...

Purpose This work provides an empirical analysis to determine whether directors’ compensation is lower (“transparency control effect” and “transparency deterrent effect”) or higher (“effects of transparency on increasing competition in pay”) among firms with greater transparency in...