Purpose: With performance as a core theme of public sector reforms, this article explores performance management systems in inter-organizational settings while testing the effect of performance measurement on its use for accountability and control. Using economic neo-institutional perspective...

Reform of government financial management systems in the past decade has seen developments in accrual accounting and in results-based budgeting and reporting. Australia has worked with an accrual-based framework for outcomes and outputs budgeting and reporting since fiscal year 1999/2000. The...

Charters are official commitments to quality and reform. Belgium introduced its Charter of the User of Public Services in 1993. The federal administration's Copernicus reform began in 1999 and had a strong external outlook. It therefore may be considered as a second User Charter. In this article...

Local government plays a central but altering role in local governance. Together with the shift from a night-watchman state to a welfare state , the models of governance provision changed. Government itself became larger and more scattered throughout the local community. Moreover, government was...