This paper investigates why central governments in some countries (especially the UK and Austria) have moved from a cash budgeting system to accrual budgeting, while others (particularly Belgium and Portugal) continue to use cash budgeting, given that both groups of countries share that their...

Purpose – This paper aims to explore the influence of specific characteristics of the public sector in developing countries (i.e. a low‐institutional capacity, a limited involvement of stakeholders, and high levels of corruption and informality), and of reforms of this sector, on public...

Purpose: The purpose of this paper is to address the impact of a multidivisional structure on the implementation of lean manufacturing. It investigates how the controls employed by the corporate level impact the local implementation of lean manufacturing. Design/methodology/approach: The paper...