This paper addresses the relationship between “new” and the “old” public performance management; the dialogue between imported idealistic designs and the inherently stable existing (performance) management systems (Carmona & Grönlund, 2003; Hyvönen, Järvinen, Pellinen, & Rahko, 2009; Scapens...

This paper presents a research strategic analysis of 43 doctoral dissertations in management accounting published in Finland during the past twenty years (i.e., from 1990 to 2009). The results synthesize the research themes, methodological approaches and types of publications of the...