Purpose – “Contending legitimations” (Meyer and Scott) in cities – and especially multiple conflicting institutional pressures on decision makers – have not received sufficient accounting study. Therefore this paper aims to analyse the multiple institutional pressures on the...

Purpose: This article analyzes the links between financial reports and reputation in the context of Finnish public sector organizations. In general, the paper discusses the accounting treatment of intangible and tangible assets and the quality and relevance of public sector financial reporting....

Purpose: Key audit matters (KAMs) in International Standard for Auditing, 701 seek to enhance the value of the auditor’s report by increasing the transparency of how the audit was performed. The purpose of this study is to investigate how professional auditors themselves perceive the impact...

Purpose: This article analyzes the cognitive microfoundations, conflicting institutional logics and professional hybridization in a case characterized by conflict. Design/methodology/approach: In contrast to the majority of earlier studies focusing on special health care, the study was...

Purpose: The purpose of this paper is to investigate how the complexity of the network governance setting affects accountability practices. The authors pay particular attention to the organizational characteristics that may enable a common understanding of multiple accountability relationships,...

Purpose: This study investigates the difficulties involved in translating stakeholder expectations into action and maintaining legitimacy through the use of a performance measurement system (PMS) created in a Finnish regional development company (RDC). This longitudinal case study illustrates...