Purpose - The purpose of this paper is to review and critique the field of public sector accounting research. Many nation states deliver essential public services. In recent times, many of these nations have been involved in programmes of quot;modernisationquot;, which, in part, means that these...

This study investigates the challenges associated with designing a system to evaluate the mature operating phase of long-term partnerships with the private sector for the provision of public services (PPPS), an area largely neglected by a performance audit (PA) focus. It argues that assessing...

The oft-promoted wisdom that says if you can't measure it, you can't manage it has mutated into a nostrum of the airport management manuals that suggest you have to measure it to manage it. This has manifested itself in numerous ways and has intertwined with a host of other concerns and neuroses...

This article offers some understanding of the early experience of implementing Best Value in the local authority sector. Implementation is dependent on how local government understands the concept; what local government is able to deliver; and what central government is prepared to accept. For...